2017-05-15T17:46:29-05:00 2016-06-30 KPMG LLP 1003 Bishop Street Suite 2100 Honolulu HI 96813 990 2015-07-01 990073490 HAWAIIAN HUMANE SOCIETY % GWEN OKAMOTO HAWA 8089462187 2700 WAIALAE AVENUE HONOLULU HI 96826 PAMELA BURNS PRESIDENT/CEO 8089462187 2017-05-13 true SUE W ROBISON P00560072 8085402800 2017-05-15 2015 2021-01-29 14:40:06Z PAMELA BURNS 2700 WAIALAE AVENUE HONOLULU HI 96826 14764330 false X WWW.HAWAIIANHUMANE.ORG X 1920 HI THE HAWAIIAN HUMANE SOCIETY IS A PRIVATE, NOT-FOR-PROFIT ORGANIZATION WHOSE MISSION IS TO PROMOTE THE HUMAN-ANIMAL BOND AND THE HUMANE TREATMENT OF ALL ANIMALS. 22 21 120 680 0 0 6917828 7447634 3507358 3908155 410622 368013 159882 144485 10995690 11868287 0 0 0 0 3851554 4522216 0 0 676050 3116450 2986159 6968004 7508375 4027686 4359912 29080041 33535053 2006553 2434359 27073488 31100694 X THE HAWAIIAN HUMANE SOCIETY (THE SOCIETY), ESTABLISHED IN 1897 AND INCORPORATED IN 1920, IS A PRIVATE, NOT-FOR-PROFIT ORGANIZATION WHOSE MISSION IS TO PROMOTE THE HUMAN-ANIMAL BOND AND THE HUMANE TREATMENT OF ALL ANIMALS. THE SOCIETY WORKS TO IMPROVE THE WELFARE OF ANIMALS THROUGH EDUCATION, LEGISLATION, AND PREVENTION ON THE ISLAND OF OAHU, HAWAII. false false 2564511 704310 OPERATION OF ANIMAL HOME SERVING OVER 31,000 ANIMALS PER YEAR, INCLUDING PROGRAMS INVOLVING ANIMAL ADOPTIONS, FOSTER CARE, EDUCATION AND OUTREACH, ANIMAL ADVOCACY, PET VISITATION, CAT IDENTIFICATION, AND ANIMALS IN TRANSIT AT THE AIRPORT. 3346069 3203845 OPERATION OF HONOLULU CITY & COUNTY ANIMAL CONTROL SERVICES PROVIDING PATROL SERVICES, STRAY IMPOUNDMENT, LEASH ENFORCEMENT, LICENSE, CRUELTY INVESTIGATION AND SPAY/NEUTER CLINIC. 5910580 true true false true false false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 37 0 true 120 true false false false false false true true false false false true false X 22 21 true false false false false false false true true false false true true true true true true true false false HI X GWEN OKAMOTO 8089462187 2700 WAIALAE AVENUE HONOLULU HI 96826 PAMELA BURNS PRESIDENT/CEO 40.0 0.0 X X 168262 0 30916 ROBERT R BEAN DIRECTOR 1.0 0.0 X 0 0 0 BOB ARMSTRONG DIRECTOR 1.0 0.0 X 0 0 0 ERIC AKO DVM DIRECTOR 1.0 0.0 X 0 0 0 BRANDT FARIAS DIRECTOR 1.0 0.0 X 0 0 0 MIKE CHING DIRECTOR 1.0 0.0 X 0 0 0 MI KOSASA DIRECTOR 1.0 0.0 X 0 0 0 SUSAN KOSASA DIRECTOR 1.0 0.0 X 0 0 0 LAWRENCE RODRIGUEZ DIRECTOR 1.0 0.0 X 0 0 0 JOHN DEAN DIRECTOR 1.0 0.0 X 0 0 0 MARY H WEYAND DIRECTOR 1.0 0.0 X 0 0 0 NICHOLAS C DREHER DIRECTOR 1.0 0.0 X 0 0 0 PAMELA S JONES DIRECTOR 1.0 0.0 X 0 0 0 STEPHEN B METTER DIRECTOR 1.0 0.0 X 0 0 0 ELIZABETH RICE GROSSMAN DIRECTOR 1.0 0.0 X 0 0 0 KENT LUCIEN DIRECTOR 1.0 0.0 X 0 0 0 VIRGINIA S WEINMAN DIRECTOR 1.0 0.0 X 0 0 0 FRANCIE E BOLAND DIRECTOR 2.0 0.0 X 0 0 0 JOHN DOTY DIRECTOR 1.0 0.0 X 0 0 0 GINNY TIU VICE CHAIRPERSON 1.0 0.0 X X 0 0 0 ERNEST H FUKEDA JR TREASURER 1.0 0.0 X X 0 0 0 RICHARD ZWERN CHAIRPERSON 1.0 0.0 X X 0 0 0 GWEN OKAMOTO ASSISTANT TREASURER 40.0 0.0 X 102208 0 4342 LISA FOWLER DEVELOPMENT DIRECTOR 40.0 0.0 X 105578 0 22710 JOCELYN BOUCHARD DIRECTOR OF OPERATIONS 40.0 0.0 X 100185 0 19882 JACQUELYN VAUGHN COMMUNITY RELATIONS DIRECTOR 40.0 0.0 X 100584 0 22449 576817 0 100299 5 false true false Kiewit Building Group Inc 650 Iwalei Road Ste 202 HONOLULU HI 96817 Construction 6716779 Pacific Asia Design Group 1650 Liliha St Ste 201 HONOLULU HI 96817 Architectual 282645 Newport Creative 33 Railroad Ave DUXBURY MA 02332 Consulting 197708 Armand Cote 1434 Kalaniiki Street HONOLULU HI 96821 Construction Mgmt 134502 4 X 910152 6537482 237928 7447634 CITY & COUNTY CONTRACT REVENUES 900099 3203845 3203845 ADOPTION FEES 900099 254788 254788 CLINIC FEES 900099 194440 194440 SERVICING OF ANIMALS - AIRPORT FACILITY 900099 114425 114425 ANIMAL PICKUP & HANDLING FEES 900099 107585 107585 33072 33072 3908155 222189 222189 0 0 0 0 0 2476098 190020 2305596 214698 170502 -24678 145824 145824 387125 910152 316111 71014 71014 0 133109 59638 73471 0 73471 0 11868287 3908155 0 512498 0 0 0 0 286617 28662 257955 0 3294429 2841512 225388 227529 110402 76420 30621 3361 549023 483965 41364 23694 281745 230655 33370 17720 0 30173 23095 7078 59719 17915 41804 0 0 70267 70267 279070 152096 90465 36509 186266 165124 21142 617573 595464 2341 19768 57797 41206 1971 14620 0 298955 284007 14948 109772 105757 3986 29 0 12311 9901 2410 0 0 362059 330257 31802 113669 108112 5557 PRINTING & PUBLICATIONS 339019 119280 1727 218012 CONSTRUCTION OPERATING COSTS 108705 97835 10870 ANIMAL FOOD & SUPPLIES 67408 67408 CREDIT CARD FEES 42441 13938 28503 230955 117971 26679 86305 7508375 5910580 921745 676050 X 2800 2463 14117251 10982472 3231614 2924915 0 0 0 0 0 0 0 0 0 0 102508 205699 16155172 5242930 3227607 10912242 6831622 7037454 0 0 0 0 0 0 1566639 1469808 29080041 33535053 741900 1254014 0 0 308510 58424 0 0 0 0 0 0 0 0 0 0 956143 1121921 2006553 2434359 X 17936686 26774110 7570163 2856776 1566639 1469808 27073488 31100694 29080041 33535053 X 4359912 -118575 -214131 X false true X true false X 3194130 6972133 6201882 6917828 7447634 30733607 3574745 4140622 3933667 3955055 4428389 20032478 0 0 0 6768875 11112755 10135549 10872883 11876023 50766085 167309 2386973 724929 523260 2504865 6307336 3153714 4309640 4623632 5416082 4170340 21673408 3321023 6696613 5348561 5939342 6675205 27980744 22785341 262625 272654 288366 229811 222189 1275645 0 262625 272654 288366 229811 222189 1275645 0 33572 35650 33729 27937 130888 7065072 11421059 10457644 11130631 12098212 52172618 0.43673 0.43991 0.02445 0.02794 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1400 1400 7506975 7508375 525419 131355 505553 486831 498400 525419 2016203 3024305 683 5588 0 1400 7671 126388 121708 124600 131355 504051 756077 0 0 0 5723417 3918470 1804947 0 1580274 1324460 255814 0 8851481 8851481 10912242 0 PENSION LIABILITY 1121921 1121921 X 11586361 -118575 -154493 -273068 11859429 8858 8858 11868287 7559155 59638 59638 7499517 8858 8858 7508375 RECONCILIATION OF REVENUE PER AFS WITH REVENUE PER RETURN SCH D, PART XI, LINE 2D & 4B: LINE 2D: COST OF GOODS SOLD $ 59,638 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS $ (96,831) Effect of adoption of provisions of Statement 158 $ (117,300) ---------- TOTAL $ (154,493) LINE 4B: AUTO EXPENSE RECLASS $ 8,858 RECONCILIATION OF EXPENSES PER AFS WITH EXPENSES PER RETURN SCH D, PART XII, LINE 2D & 4B LINE 2D: COST OF GOODS SOLD $ 59,638 LINE 4B: AUTO EXPENSE RECLASS $ 8,858 ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 SCHEDULE D, PART X, LINE 2 The Society applies the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Income Taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest and penalties, disclosure, and transition. Management believes that no such uncertain tax position exists for the Society requiring accrual or disclosure at June 30, 2016 or 2015. The Society is no longer subject to U.S. federal income tax examinations by tax authorities for years before 2012. TUXES & TAILS 968540 699760 268780 77725 76416 4859 97144 PET WALK 283872 168872 115000 43414 2 44865 41520 3345 16553 1297277 910152 387125 77725 76416 4859 157111 316111 71014 X X X X false false false false false false false false false PAMELA BURNS PRESIDENT/CEO 162262 0 0 0 6000 0 18000 0 12916 0 199178 0 0 0 DETAIL REGARDING OTHER REPORTABLE COMPENSATION SCHEDULE J, PART II, LINE 1 AN AUTO ALLOWANCE IS PROVIDED TO PAMELA BURNS, CEO, AND IS TREATED AS TAXABLE COMPENSATION. X 10 7915 Replacement Cost X 4065 Replacement Cost X 19 34400 Gross Sales price X 4 125803 Avg Market Price X Jewelry 53 38515 Replacement Cost X Gift Certificates 73 15540 Replacement Cost X Sports Gear 1 280 Replacement Cost X Tickets 8 635 Replacement Cost X Wine 88 10775 Replacement Cost false true true NONCASH CONTRIBUTIONS DISCLOSURE SCHEDULE M, COLUMN B THE ORGANIZATION REPORTS THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN B OF SCHEDULE M. FOR GIFTS OF SECURITIES, EACH SEPARATE GIFT IS REPORTED AS A CONTRIBUTION FOR THE PURPOSES OF COLUMN B. METHOD OF DETERMINING REVENUE SCHEDULE M, PART I, COLUMN D CONTRIBUTED PROPERTY IS RECORDED AS INCOME AT THE FAIR VALUE OF THE PROPERTY ON THE DATE OF DONATION. THE FAIR VALUE OF PUBLICLY TRADED SECURITIES IS BASED ON AVERAGE MARKET PRICES. THIRD PARTIES USED TO SELL NON-CASH DONATIONS SCHEDULE M, PART I, LINE 32B THE ORGANIZATION USES A THIRD PARTY, MANHEIM HAWAII, TO SELL DONATED VEHICLES. VEHICLES ARE RECEIVED BY THE THIRD PARTY, WHO THEN SELLS THE VEHICLES ON BEHALF OF THE ORGANIZATION. MANHEIM THEN REMITS THE AMOUNTS RECEIVED TO THE ORGANIZATION, AFTER DEDUCTING APPLICABLE FEES RELATED TO THE SALE OF THE VEHICLES. THE ORGANIZATION ALSO USES A THIRD PARTY, MERRILL LYNCH, TO SELL DONATED SECURITIES THAT ARE RECEIVED BY THE ORGANIZATION. RELATIONSHIP DISCLOSURE FOR FORM 990 FORM 990, PART VI, SECTION A, LINE 2 BOARD DIRECTORS MI KOSASA AND SUSAN KOSASA HAVE A FAMILY RELATIONSHIP DURING THE CURRENT YEAR. REVIEW PROCESS FOR FORM 990 FORM 990, PART VI, SECTION B, LINE 11 The Finance Committee of the Organization has been designated to review the Form 990. After such review, a copy is provided to all voting members of the Board of Directors before filing the tax return. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BY-LAWS REFER TO THE WRITTEN CONFLICT OF INTEREST POLICY. BOTH THE BY-LAWS AND CONFLICT OF INTEREST POLICY ARE PART OF THE BOARD MANUAL, WHICH IS UPDATED ANNUALLY. THE BOARD OF DIRECTORS MONITORS THE CONFLICT OF INTEREST POLICY BY REQUIRING AN ANNUAL DISCLOSURE STATEMENT FROM EACH BOARD MEMBER, OFFICER, AND KEY EMPLOYEE. ANY POTENTIAL CONFLICT OF INTEREST IS REQUIRED TO BE REPORTED TO THE CHAIR OF THE BOARD OF DIRECTORS, AND A NEW DISCLOSURE STATEMENT MUST BE FILED. THESE DISCLOSURES ARE COLLECTED, REVIEWED, AND FILED BY THE CEO'S OFFICE. THE DIRECTOR OF FINANCE ALSO REVIEWS THESE DISCLOSURES FOR ANY POSSILE RELATED PARTY TRANSACTIONS AND POTENTIAL DISCLOSURES. THE CEO AND DIRECTOR OF FINANCE MONITOR COMPLIANCE. ANY POTENTIAL CONFLICT OF INTEREST IS DISCUSSED BY THE BOARD OR EXECUTIVE COMMITTEE, AND A DETERMINATION OF ACTION TO BE TAKEN IS MADE BY A VOTE OF THE BOARD MEMBERS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION. CEO COMPENSATION DETERMINATION FORM 990, PART VI, SECTION B, LINE 15A Compensation paid during the current year meets the rebuttable presumption under Reg. 53.4958-6 as determined by the Compensation Committee in a prior year. In a prior year, the CEO's compensation was determined by the CEO Compensation committee. This committee consisted of the current Chair, Vice-Chair, and previous Chairs, none of whom had a conflict of interest with respect to the transaction. Data was obtained from other local nonprofit agencies, and also from outside industry sources for similarly qualified persons in functionally comparable positions at similarly situated organizations (this was done via a survey produced by SAWA - the Society of Animal Welfare Administrators). This study was last performed in September 2014. A salary review was done by Hawaii Employers Council in May 2015, including top management and CEO positions. The CEO's last salary increase was in September 2014. Top management received salary increases in February 2016. The committee adequately and timely documented their decision in the meeting minutes. The CEO determines the raises, if any, for the other officers and key employees. She uses data obtained from other local nonprofit agencies and from a survey from SAWA - the society of animal welfare administers - for comparison. INFORMATION AVAILABLE TO PUBLIC FORM 990, PART VI, SECTION C, LINE 19 The organization provides an annual report every year, which is available to the public. The organization does not make available to the public its audited financial statements, governing documents and conflict of interest policy. RECONCILIATION OF ASSETS FORM 990, PART XI, LINE 9 INCR IN BENEFICIAL INTEREST IN PERPETUAL TRUST (96,831) EFFECT OF ADOPTION OF FASB STATEMENT NO. 158 (117,300) --------- (214,131)