TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP (EIN 99-0073480)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-04-11
IRS object ID: 201401019349300920
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-11T15:39:14-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PricewaterhouseCoopers LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1301 K STREET NW SUITE 800W	AddressLine1
City	WASHINGTON	City
State	DC	State
ZIP Code	200053333	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	990073480	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	TRUSTEES OF THE ESTATE OF BERNICE	BusinessNameLine1
Business Name Line2	PAUAHI BISHOP	BusinessNameLine2

Field	Value	IRS element (for citing)
In Care Of Name	% BENJAMIN SALAZAR	InCareOfName
Name Control	TRUS	NameControl
Phone	8085236200	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	POBOX 3466	AddressLine1
Address Line2	Suite	AddressLine2
City	HONOLULU	City
State	HI	State
ZIP Code	96801	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DEE JAY MAILER	Name
Title	CEO	Title
Phone	8085236200	Phone
Date Signed	2014-03-27	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	2024141000	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	KAMEHAMEHA SCHOOLS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DEE JAY MAILER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	567 SOUTH KING STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5335085472	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.KSBE.EDU	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1887	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	SEE SCHEDULE O	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	1	NbrIndependentVotingMembers
Total Nbr Employees	3828	TotalNbrEmployees
Total Nbr Volunteers	2486	TotalNbrVolunteers
Total Gross UBI	2784612	TotalGrossUBI
Net Unrelated Business Txbl Income	1153132	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	47511	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	29715812	ProgramServiceRevenuePriorYear
Program Service Revenue CY	29714806	ProgramServiceRevenueCY
Investment Income Prior Year	296062823	InvestmentIncomePriorYear
Investment Income Current Year	370264285	InvestmentIncomeCurrentYear
Other Revenue Prior Year	118319876	OtherRevenuePriorYear
Other Revenue Current Year	119102479	OtherRevenueCurrentYear
Total Revenue Prior Year	444098511	TotalRevenuePriorYear
Total Revenue Current Year	519129081	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	63385646	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	69641129	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	174551433	SalariesEtcPriorYear
Salaries Etc Current Year	186658734	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	149622818	OtherExpensePriorYear
Other Expenses Current Year	153085300	OtherExpensesCurrentYear
Total Expenses Prior Year	387559897	TotalExpensesPriorYear
Total Expenses Current Year	409385163	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	56538614	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	109743918	RevenuesLessExpensesCY
Total Assets BOY	7199282096	TotalAssetsBOY
Total Assets EOY	7703205886	TotalAssetsEOY
Total Liabilities BOY	521255251	TotalLiabilitiesBOY
Total Liabilities EOY	481328929	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	6678026845	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7221876957	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	KAMEHAMEHA SCHOOL'S MISSION IS TO FULFILL PAUAHI'S DESIRE TO CREATE EDUCATIONAL OPPORTUNITIES IN PERPETUITY TO IMPROVE THE CAPABILITY AND WELL-BEING OF PEOPLE OF HAWAIIAN ANCESTRY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	296538081	Expense
Grants	63104851	Grants
Revenue	34654599	Revenue
Description	KAMEHAMEHA SCHOOLS WAS ESTABLISHED UNDER THE WILL AND CODICILS OF BERNICE PAUAHI BISHOP IN 1887 AND IS NOW ONE OF THE LARGEST SCHOOLS IN THE UNITED STATES SERVING GRADES KINDERGARTEN THROUGH 12 AND 30 PRESCHOOLS. FOR OVER ONE-HUNDRED AND TWENTY-FIVE YEARS, KAMEHAMEHA SCHOOLS HAS CONTINUOUSLY PROVIDED QUALITY EDUCATION, GIVING PREFERENCE TO STUDENTS OF HAWAIIAN ANCESTRY TO THE EXTENT PERMITTED BY LAW. (SEE SCHEDULE O FOR ADDITIONAL INFORMATION ON PROGRAM SERVICE ACCOMPLISHMENTS).	Description
Total Program Service Expense	296538081	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	true	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	true	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	true	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	787	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	3828	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	true	ForeignFinancialAccount
Name Of Foreign Country	BR	NameOfForeignCountry
Name Of Foreign Country	CI	NameOfForeignCountry
Name Of Foreign Country	EZ	NameOfForeignCountry
Name Of Foreign Country	EG	NameOfForeignCountry
Name Of Foreign Country	GR	NameOfForeignCountry
Name Of Foreign Country	IN	NameOfForeignCountry
Name Of Foreign Country	ID	NameOfForeignCountry
Name Of Foreign Country	JA	NameOfForeignCountry
Name Of Foreign Country	MU	NameOfForeignCountry
Name Of Foreign Country	PL	NameOfForeignCountry
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	1	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BENJAMIN SALAZAR	NamePerson
Telephone Number	8085236200	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	567 SOUTH KING STREET SUITE 160	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	968133036	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (26 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
MICAH KANE
TRUSTEE	20.0	X	132290	0	0
J DOUGLAS ING
TRUSTEE - THROUGH 12/31/12	20.0	X	134123	0	0
ROBERT NOBRIGA
TRUSTEE - AS OF 01/01/13	20.0	X	13500	0	0
JANEEN-ANN OLDS
TRUSTEE	20.0	X	115625	0	0
CORBETT KALAMA
TRUSTEE	20.0	X	115625	0	0
LANCE WILHELM
TRUSTEE	20.0	X	114125	0	0
DEE JAY MAILER
CHIEF EXECUTIVE OFFICER	50.0		562526	0	48558	X
ELIZABETH HOKADA
VP - ENDOWMENT	50.0		587957	0	138553	X
MARSHA BOLSON
VP-COMM RELATION/COMMUNICATION	50.0		164714	0	53360	X
COLLEEN WONG
VP - LEGAL SERVICES	50.0		271123	0	51425	X
D ROD CHAMBERLAIN
VP - CAMPUS EDUCATION	50.0		294321	0	49259	X
CHRISTOPHER PATING
VP-STRAT PLAN & IMPLEMENTATION	50.0		423890	0	36984	X
SYLVIA HUSSEY
VP - ADMINISTRATION	50.0		230790	0	56112	X
BENJAMIN SALAZAR
VP & CHIEF FINANCIAL OFFICER	50.0		183407	0	27170	X
LEE ANN DELIMA
HEAD OF SCHOOL - MAUI CAMPUS	50.0		219869	0	45226		X
DARREL HOKE
DIRECTOR - INTERNAL AUDIT	50.0		227993	0	25095		X
BURTON YUEN
DIRECTOR - FINANCIAL ASSETS	50.0		345625	0	47956		X
R HOLOUA STENDER
HEAD OF SCHOOL - HAWAII CAMPUS	50.0		203379	0	46469		X
PAUL QUINTILIANI
SR DIR - COMMERCIAL R.E.	50.0		397535	0	41550			X
PAUL KAY
AREA DEV DIR - COMMERCIAL R.E.	50.0		251228	0	31236			X
M'LISS MOORE
INVESTMENT DIRECTOR - FAD	50.0		285129	0	47836			X
H RYAN LEE
INVESTMENT ASSOC DIR. - FAD	50.0		275228	0	35073			X
JON IWATANI
INVESTMENT ASSOC DIR. - FAD	50.0		267065	0	40644			X
ERIC MARLER - SCH O
VP & CHIEF FINANCIAL OFFICER	0.0		163399	0	6017				X
MICHAEL CHUN SCH O
FORMER HEAD OF SCHOOL-KAPALAMA	0.0		172973	0	28617				X
STANLEY FORTUNA JR SCH O
FORMER HEAD OF SCH - HI CAMPUS	0.0		124415	0	23166				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	6277854	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	880306	TotalOtherCompensation
Number Individuals GT100 K	138	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
NORDIC PCL CONSTRUCTION INC
1099 ALAKEA ST STE 1560	HONOLULU	HI	96813	CONSTRUCTION SERVICE	31334573
RAM CORPORATION DBA ALLIED BUILDERS
1717 AKAHI STREET 2ND FLR	HONOLULU	HI	968194265	CONSTRUCTION SERVICE	9319037
SECURITAS SECURITY SERVICES USA IN
1000 BISHOP ST STE 608	HONOLULU	HI	96813	SECURITY SERVICES	2446960
CEDARCRESTONE INC
1255 ALDERMANN DRIVE	ALPHARETTA	GA	300054156	CONSULTING SERVICES	2010946
CHEVRON USA INC DBA CHEVRON ENGY SO
345 CALIFORNIA ST FL 18	SAN FRANCISCO	CA	94104	ENERGY SUPPLIER	1919025

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	216	NumberOfContractorsGT100K
All Other Contributions	47511	AllOtherContributions
Total Contributions	47511	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	611600	23780057	23780057
STUDENT FEES	611600	5389952	5389952
BOOKSTORE	611600	311198	311198
INTEREST INCOME	611600	119892	119892
FOOD SERVICES	611600	111901	111901

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1806	TotalRevenueColumn
Related Or Exempt Function Income	1576	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	230	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Program Service Revenue	29714806	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	78950503	TotalRevenueColumn
Unrelated Business Revenue	415965	UnrelatedBusinessRevenue
Exclusion	$78,534,538	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	227962	TotalRevenueColumn
Exclusion	$227,962	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	245591378	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	135377827	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	110213551	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	110213551	TotalRevenueColumn
Exclusion	$110,213,551	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	4904653315	Securities
Other	66939461	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4679407061	Securities
Other	871933	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	225246254	Securities
Other	66067528	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	291313782	TotalRevenueColumn
Exclusion	$291,313,782	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	676967	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	299570	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	377397	TotalRevenueColumn
Exclusion	$377,397	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
NET PREMIUMS EARNED	524126	2894515	2853079	41436
PARKING REVENUE	812930	1944689		1944689
ADVERTISING REVENUE	541800	247461		247461

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3196904	TotalRevenueColumn
Related Or Exempt Function Income	1910447	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	134831	UnrelatedBusinessRevenue
Exclusion	$1,151,626	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	8283569	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	519129081	TotalRevenueColumn
Related Or Exempt Function Income	34478102	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	2784612	UnrelatedBusinessRevenue
Exclusion	$481,818,856	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	25257550	Total
Program Services	25257550	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	44383579	Total
Program Services	44383579	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	6313699	Total
Program Services	1032730	ProgramServices
Management And General	5280969	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	131030090	Total
Program Services	105377980	ProgramServices
Management And General	25652110	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	19647684	Total
Program Services	15223004	ProgramServices
Management And General	4424680	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	19684536	Total
Program Services	16745098	ProgramServices
Management And General	2939438	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	9982725	Total
Program Services	7734605	ProgramServices
Management And General	2248120	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	302104	Total
Program Services	0	ProgramServices
Management And General	302104	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	3274769	Total
Program Services	32600	ProgramServices
Management And General	3242169	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	194804	Total
Program Services	0	ProgramServices
Management And General	194804	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	32816	Total
Program Services	0	ProgramServices
Management And General	32816	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	22074698	Total
Program Services	0	ProgramServices
Management And General	22074698	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	19809380	Total
Program Services	5031293	ProgramServices
Management And General	14778087	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	692455	Total
Program Services	108652	ProgramServices
Management And General	583803	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9189524	Total
Program Services	1473593	ProgramServices
Management And General	7715931	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	6329426	Total
Program Services	423273	ProgramServices
Management And General	5906153	ManagementAndGeneral
Fundraising	0	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	14231114	Total
Program Services	10705593	ProgramServices
Management And General	3525521	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	2875034	Total
Program Services	2160526	ProgramServices
Management And General	714508	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1286060	Total
Program Services	897987	ProgramServices
Management And General	388073	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	8422988	Total
Program Services	8422988	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	114288	Total
Program Services	91588	ProgramServices
Management And General	22700	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	32008635	Total
Program Services	28764955	ProgramServices
Management And General	3243680	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1982250	Total
Program Services	1323482	ProgramServices
Management And General	658768	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SUPPLIES	11962239	10710558	1251681
REPAIRS & MAINTENANCE	8948711	7196058	1752653
STUDENT EXPENSES	3783201	1153774	2629427
BUSINESS DEVELOPMENT	940029	553899	386130

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	4630775	Total
Program Services	1732716	ProgramServices
Management And General	2898059	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	409385163	Total
Program Services	296538081	ProgramServices
Management And General	112847082	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	25767	BOY
EOY	24217	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	56285241	BOY
EOY	22911828	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3571347	BOY
EOY	18942443	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	405173	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	110130170	BOY
EOY	112566750	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1550961679	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	598373348	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	907917539	BOY
EOY	952588331	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1711542101	BOY
EOY	1984554603	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	4325283021	BOY
EOY	4551683696	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	84526910	BOY
EOY	59528845	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	7199282096	BOY
EOY	7703205886	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	62377636	BOY
EOY	61497908	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	22187151	BOY
EOY	23438513	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	272354046	BOY
EOY	275333333	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	164336418	BOY
EOY	121059175	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	521255251	BOY
EOY	481328929	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6678026845	BOY
EOY	7221876957	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6678026845	BOY
EOY	7221876957	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7199282096	BOY
EOY	7703205886	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	109743918	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	391728828	ReconciliationUnrealizedInvest
Reconcilation Other Changes	42377366	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	54980	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	54980	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	541151104	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	541206084	FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	1000000	FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	250000	FilingOrganizationsTotals

Field	Value	IRS element (for citing)
Tot Lobbying Grassroot Minus Non Tx		TotLobbyingGrassrootMinusNonTx
Tot Lobby Expend Mns Lobbying Nontx		TotLobbyExpendMnsLobbyingNontx

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	1000000	CurrentYearMinus3
Current Year Minus2	1000000	CurrentYearMinus2
Current Year Minus1	1000000	CurrentYearMinus1
Current Year	1000000	CurrentYear
Total	4000000	Total

Field	Value	IRS element (for citing)
Lobbying Ceiling	$6,000,000	LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

Field	Value	IRS element (for citing)
Current Year Minus3	111953	CurrentYearMinus3
Current Year Minus2	134460	CurrentYearMinus2
Current Year Minus1	85775	CurrentYearMinus1
Current Year	54980	CurrentYear
Total	387168	Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	250000	CurrentYearMinus3
Current Year Minus2	250000	CurrentYearMinus2
Current Year Minus1	250000	CurrentYearMinus1
Current Year	250000	CurrentYear
Total	1000000	Total

Field	Value	IRS element (for citing)
Grassroots Ceiling	$1,500,000	GrassrootsCeilingAmount

Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures

Field	Value	IRS element (for citing)
Current Year Minus3	4369	CurrentYearMinus3
Current Year Minus2	122	CurrentYearMinus2
Current Year Minus1	32	CurrentYearMinus1
Current Year	0	CurrentYear
Total	4523	Total

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	0	NumberDAFsHeld
Number Funds Held	3	NumberFundsHeld
Donor Advised Contributions	0	DonorAdvisedContributions
Contrib To Funds And Other Accounts	0	ContribToFundsAndOtherAccounts
Grants Paid From Donor Funds	0	GrantsPaidFromDonorFunds
Grants Funds And Other Accounts	2000	GrantsFundsAndOtherAccounts
Aggregate DAF Value	0	AggregateDAFValue
Aggregate Fund Value	2383954	AggregateFundValue
Disclosed Orgs Legal Control	true	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	true	DisclosedForCharitablePurposes

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Assets In Part X	583000	AssetsInPartX

Field	Value	IRS element (for citing)
Held Works Of Art Amts		HeldWorksOfArtAmts
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Scholar Research	X	CollectUsedForScholarResearch
Collect Used For Preservation	X	CollectUsedForPreservation
Collect Used For Loan Or Exch Prgrms	X	CollectUsedForLoanOrExchPrgrms
Solicited Assets For Sale	false	SolicitedAssetsForSale

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	9779312	BeginningOfYearBalance
Contributions	1155169	Contributions
Investment Earnings Or Losses	1218103	InvestmentEarningsOrLosses
Grants Or Scholarships	185665	GrantsOrScholarships
End Of Year Balance	11966919	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	9421444	BeginningOfYearBalance
Contributions	371499	Contributions
Investment Earnings Or Losses	269139	InvestmentEarningsOrLosses
Grants Or Scholarships	282770	GrantsOrScholarships
End Of Year Balance	9779312	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7719590	BeginningOfYearBalance
Contributions	577553	Contributions
Investment Earnings Or Losses	1345285	InvestmentEarningsOrLosses
Grants Or Scholarships	220984	GrantsOrScholarships
End Of Year Balance	9421444	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7331085	BeginningOfYearBalance
Contributions	324328	Contributions
Investment Earnings Or Losses	146347	InvestmentEarningsOrLosses
Grants Or Scholarships	82170	GrantsOrScholarships
End Of Year Balance	7719590	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8064429	BeginningOfYearBalance
Contributions	45131	Contributions
Investment Earnings Or Losses	-542188	InvestmentEarningsOrLosses
Grants Or Scholarships	236287	GrantsOrScholarships
End Of Year Balance	7331085	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.05000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.42000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.53000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	true	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	true	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	97086793	OtherCostOrOtherBasis
Book Value	97086793	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1298032155	OtherCostOrOtherBasis
Depreciation	522499705	Depreciation
Book Value	775532450	BookValue

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovements

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	77845967	OtherCostOrOtherBasis
Depreciation	44346029	Depreciation
Book Value	33499938	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	77996764	OtherCostOrOtherBasis
Depreciation	31527613	Depreciation
Book Value	46469150	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	952588331	TotalOfBookValueLandBuildings
Financial Derivatives		FinancialDerivatives
Closely Held Equity Interests		CloselyHeldEquityInterests

Other Securities OtherSecurities (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
HEDGE FUNDS	3092927594	F
PRIVATE EQUITY FUNDS	1082704984	F
COMMINGLED FUNDS	362199600	F
OTHER	13851518	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	4551683696	TotalOfBookValueSecurities
Federal Income Tax Liability	123581	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (6 entries)

DescriptionDescription	AmountAmount
ACCRUED PENSION LIABILITY	$68,225,789
ACCRUED POST RETIREMENT	$39,067,888
DEFERRED COMPENSATION PLAN	$6,015,560
STUDENT ACCOUNTS	$5,431
CAPITAL LEASE	$6,968,358
OTHER LIABILITIES	$652,568

Field	Value	IRS element (for citing)
Total Of Amounts	121059175	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
PART III, LINE 4	ART COLLECTION:	THE KAMEHAMEHA SCHOOLS ART COLLECTION INCLUDES OVER 500 ART PIECES THAT HAVE BEEN PURCHASED, COMMISSIONED OR ACQUIRED THROUGH DONATIONS. THE PIECES RANGE FROM HISTORICAL TO CONTEMPORARY AND ENCOMPASS A BROAD SPECTRUM OF MEDIA INCLUDING SCULPTURE, DRAWING, PAINTING, PRINTING AND PHOTOGRAPHY. THE ART COLLECTION IS MANAGED BY THE KAMEHAMEHA SCHOOLS 'IKE HAWAI'I ART CONSORTIUM, A CAREFULLY SELECTED GROUP COMPOSED OF FACULTY AND STAFF MEMBERS FROM THROUGHOUT THE ORGANIZATION. THE PRIMARY FOCUS OF THE CONSORTIUM IS TO IDENTIFY WAYS TO SHARE THE KS ART COLLECTION FOR EDUCATIONAL PURPOSES AND TO CARE FOR THE COLLECTION. THE CONSORTIUM ALSO OVERSEES THE ACQUISITION OF NEW ART PIECES THROUGH DONATION OR ACQUISITION. KAMEHAMEHA SCHOOLS HAS IDENTIFIED THE FOLLOWING AS THE ROLE OF ART WITHIN THE INSTITUTION : -TO INSPIRE AND EDUCATE -TO FOSTER AN APPRECIATION AND RESPECT FOR ARTISTIC ESPRESSION -TO EMBODY THE ESSENCE OF NATIVE HAWAIIAN LANGUAGE, CULTURE, HISTORY, TRADITIONS AND VALUES THE VAST COLLECTION SERVES AS A VALUABLE EDUCATIONAL RESOURCE FOR TEACHERS AND THEIR STUDENTS
PART V, LINE 4	INTENDED USE OF ENDOWMENT FUNDS:	THE KE ALI'I PAUAHI FOUNDATION, A RELATED SUPPORTING ORGANIZATION TO KAMEHAMEHA SCHOOLS, HOLDS AND ADMINISTERS CERTAIN ENDOWMENT FUNDS FOR THE PURPOSE OF AWARDING VARIOUS SCHOLARSHIPS AND FINANCIAL AID ON BEHALF OF KAMEHAMEHA SCHOOLS.
PART X, LINE 2	FIN 48 (ASC 740) FOOTNOTE:	THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS UTILIZING 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. AT JUNE 30, 2013, MANAGEMENT BELIEVES THERE WERE NO SIGNIFICANT UNCERTAIN TAX POSITIONS.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)

IdentifierIdentifier	ExplanationExplanation
PART I, LINE 3	THE NONDISCRIMINATION POLICY IS PUBLISHED ANNUALLY IN A NEWSPAPER PUBLISHED IN THE STATE OF HAWAII THAT HAS GENERAL CIRCULATION IN THE STATE.

Field	Value	IRS element (for citing)
Form990 Schedule E Part II		Form990ScheduleEPartII
Form990 Schedule E Part II		Form990ScheduleEPartII

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (9 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures	Number Of EmployeesNumberOfEmployees
Central America and the Caribbean	Investments	N/A	3095000
East Asia and the Pacific	Investments	N/A	836254000
Europe (Including Iceland and Greenland)	Investments	N/A	1323383000
Middle East and North Africa	Investments	N/A	18958000
North America	Investments	N/A	1412506000
Russia and the Newly Independent States	Investments	N/A	1201000
South America	Investments	N/A	59861000
South Asia	Investments	N/A	270483000	1
Sub-Saharan Africa	Investments	N/A	36443000

Field	Value	IRS element (for citing)
Subtotal Number Of Employees	1	SubtotalNumberOfEmployees
Total Number Of Employees	1	TotalNumberOfEmployees
Subtotal Amount Spent	3962184000	SubtotalAmountSpent
Total Amount Spent	3962184000	TotalAmountSpent
Transfer To Foreign Corp	true	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	true	OwnForeignCorp
Passive Foreign Invest Co	true	PassiveForeignInvestCo
Foreign Partnership	true	ForeignPartnership
Boycott Countries	true	BoycottCountries

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	STUDENT ACTIVIT	NameOfEvent1
Gross Receipts Event1	676967	GrossReceiptsEvent1
Gross Revenue Event1	676967	GrossRevenueEvent1
Non Cash Prizes Event1	4788	NonCashPrizesEvent1
Rent Facility Costs Event1	11811	RentFacilityCostsEvent1
Other Direct Expenses Event1	282971	OtherDirectExpensesEvent1
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Total	676967	GrossReceiptsTotal
Gross Revenue Total Events	676967	GrossRevenueTotalEvents
Non Cash Prizes Total Events	4788	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	11811	RentFacilityCostsTotalEvents
Other Direct Expenses Total Events	282971	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	299570	DirectExpenseSummaryEvents
Net Income Summary	377397	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (56 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Purpose Of GrantPurposeOfGrant
AHA PUNANA LEO INC
96 PUUHONU PLACE	HILO	HI	96720	990226111	501(c)(3)	2025815	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
AFTER SCHOOL ALL STARS
4747 KILAUEA AVE	HONOLULU	HI	96816	274604870	501(c)(3)	150000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
ALU LIKE INC
458 KEAWE ST	HONOLULU	HI	96813	510151095	501(c)(3)	1409880	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
BIG BROTHERS BIG SISTERS
418 KUWILI ST	HONOLULU	HI	96817	990109970	501(c)(3)	430000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
CHAMINADE UNIV
3140 WAIALAE AVE	HONOLULU	HI	96816	990272261	501(c)(3)	56784	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
EDITH KANAKA'OLE FDN
1500 KALANIANAOLE AVE	HILO	HI	96720	990294540	501(c)(3)	174658	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
FRIENDS OF PAPAHANAUMOKUAKEA
PO BOX 667	CAPTAIN COOK	HI	96704	208944350	501(c)(3)	42500	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
FRIENDS OF THE LEEWARD COAST
92-1480 ALIINUI DR	KAPOLEI	HI	96707	200090779	501(c)(3)	994182	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
GOOD BEGINNINGS ALLIANCE
33 S KING ST	HONOLULU	HI	96813	943257650	501(c)(3)	363800	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HAEYC HAWAII CHAPTER HONOLULU
1806 N KING ST	HONOLULU	HI	96826	237425746	501(c)(3)	261630	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HAWAII BOARD OF EDUCATION
PO BOX 2360	HONOLULU	HI	96804	990266482	GOVT ENTITY	100000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS PROGRAMS
HAWAII DEPARMENT OF EDUCATION
PO BOX 2360	HONOLULU	HI	96804		GOVT ENTITY	1043145	3268138	COST	PORTABLE CLASSROOMS	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HAWAII FORESTRY INDUSTRY ASSOCIATION
PO BOX 66	OOKALA	HI	96774	990279337	501(c)(3)	156270	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HAWAIIAN EDUCATIONAL COUNCIL
1585 KAPIOLANI BOULEVARD	HONOLULU	HI	96814	990142666	501(c)(3)	150000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HAWAIIAN SILVERSWORD FOUNDATION
721 N FORGEUS AVE	TUCSON	AZ	85716	860879183	501(c)(3)	108000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HO'OKAKO'O CORPORATION
PO BOX 37755	HONOLULU	HI	96837	760717301	501(c)(3)	50000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HO'OULU LAHUI
PO BOX 2177	PAHOA	HI	96778	990323345	501(c)(3)	420908	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HALIAUAPA'A
29-2290 OLD MAMALAHOA HWY	HAKALAU	HI	96710	455486637		62000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
HUI MALAMA I KE KAI
41-1537 KALANIANAOLE	WAIMANALO	HI	96795	990356784	501(c)(3)	52000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
INST FOR NATIVE PACIFIC EDUCATION AND CULTURE
1001 KAMOKILA BLVD	KAPOLEI	HI	96707	990315193	501(c)(3)	651910	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KA HULI O HALOA
PO BOX 1159	KANEOHE	HI	96744	753115246	501(c)(3)	304182	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KA'ALA FARMS INC
PO BOX 630	WAIANAE	HI	96792	990242181	501(c)(3)	179849	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KAANA INC
PO BOX 610	KEKAHA	HI	96752	990349254	501(c)(3)	204658	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KAI LOA INC
45-037 KANEOHE BAY DR	KANEOHE	HI	96744	201632545	501(c)(3)	315182	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KAMA'AHA EDUC INITIATIVE
1500 KALANIANAOLE AVE	HILO	HI	96720	432029008	501(c)(3)	519408	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KANU I KA PONO INC
PO BOX 12	ANAHOLA	HI	96703	990347359	501(c)(3)	297408	1634070	COST	PORTABLE CLASSROOMS	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KANU O KA 'AINA LEARNING 'OHANA
PO BOX 6511	KAMUELA	HI	96743	990352665	501(c)(3)	1960058	1634070	COST	PORTABLE CLASSROOMS	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KEAUKAHA COMMUNITY ASSOCIATION
PO BOX 5146	HILO	HI	96720	990344099	501(c)(3)	55000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KEAUKAHA ONE YOUTH DEVELOPMENT
101 AUPUNI ST	HILO	HI	96720	205386779	501(c)(3)	42766	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KEY PROJECT
47-200 WAIHEE RD	KANEOHE	HI	96744	990118209	501(c)(3)	24000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KUPU
3569 HARDING AVE	HONOLULU	HI	96816	510652665	501(c)(3)	20000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
MA KA HANA KA 'IKE BUILDING PROGRAM
PO BOX 968	HANA	HI	96713	020556883	501(c)(3)	40000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
MAKANA O LILOA FOUNDATION
401 WAIAKAMILO RD	HONOLULU	HI	96817	050580950	501(c)(3)	376432	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
MALAMA LOKO 'EA
65-041 HUKILAU LOOP	WAIALUA	HI	96791	271307663	501(c)(3)	45000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
MANA MAOLI
1110 UNIV AVE	HONOLULU	HI	96826	311783481	501(c)(3)	394182	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
MOLOKA'I COMMUNITY SERVICE COUNCIL
PO BOX 2047	KAUNAKAKAI	HI	96748	237426312	501(c)(3)	127800	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
NA KAMALEI
PO BOX 900	HAUULA	HI	96717	990337808	501(c)(3)	19000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
NA KOA FOUNDATION
77-6559 SEA VIEW CIR	KAILUAKONA	HI	96740	270856575	501(c)(3)	16000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
NA'AU FOUNDATION
1365 NUUANU AVE	HONOLULU	HI	96817	264288536		10000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
PAEPAE OF HE'EIA
PO BOX 6355	KANEOHE	HI	96744	710903791	501(c)(3)	391200	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
PAPAHANA KUAOLA
41-888 KAKAINA ST	WAIMANALO	HI	96795	202565007	501(c)(3)	394264	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
PARTNERS IN DEVELOPMENT FOUNDATION
2040 BACHELOT ST	HONOLULU	HI	96817	943271325	501(c)(3)	931913	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
QUEEN LILI'UOKALANI CHILDREN CENTER
1300 HALONA ST	HONOLULU	HI	96817	990078890	501(c)(3)	64000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
STANFORD WOODS INSTITUTE
473 VIA ORTEGA	STANFORD	CA	94305	941156365	501(c)(3)	60000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
SUPPORTING THE LANGUAGE OF KAUA'I
PO BOX 245	LIHUE	HI	96766	204088998	501(c)(3)	350408	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
TEACH FOR AMERICA INC
315 WEST 35TH ST	NEW YORK	NY	10018	133541913	501(c)(3)	184300	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
THE DOLLYWOOD FOUNDATION
1020 DOLLYWOOD LANE	PIGEON FORGE	TN	37863	621348105	501(c)(3)	46684	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
THE KOHALA CENTER
PO BOX 437462	KAMUELA	HI	96743	990354676	501(c)(3)	110000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
THE SALVATION ARMY HAWAIIAN & PACIFIC ISLANDS DIV
2950 MANOA RD	HONOLULU	HI	96822	990073540	501(c)(3)	500000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
ULU MAU PUANUI INC
PO BOX 685	KAMUELA	HI	96743	272218803	501(c)(3)	75000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
ULUHA'O O HUALALAI
PO BOX 130	HOLUALOA	HI	96725	462014974	501(c)(3)	23958	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
UNIVERSITY OF HAWAII
2500 CAMPUS RD	HONOLULU	HI	96822		GOVT ENTITY	814630	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
UNIVERSITY OF HAWAII AT HILO
200 W KAWILI ST	HILO	HI	96720		GOVT ENTITY	82000	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
UNIVERSITY OF HAWAII AT MAUI COMMUNITY COLLEGE
310 WEST KAAHUMANU AVE	KAHULUI	HI	96732		GOVT ENTITY	33993	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
WAIPA FOUNDATION
PO BOX 1516	HANALEI	HI	96714	990313224	501(c)(3)	411505	0	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES & PROGRAMS
KE ALI'I PAUAHI FOUNDATION
PO BOX 3466	HONOLULU	HI	96801	943263044	501 (C)(3)	1353447		N/A	N/A	GENERAL SUPPORT

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	54	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	2	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (6 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance
SCHOLARSHIPS - PRESCHOOL	2341	10767909	N/A	N/A
SCHOLARSHIPS - KINDERGARTEN	512	2402512	N/A	N/A
SCHOLARSHIPS - POST-HIGH	2127	11307066	N/A	N/A
SCHOLARSHIPS - POST-BACCALAUREATE	114	1241617	N/A	N/A
STIPENDS - POST-HIGH	83	114000	N/A	N/A
FINANCIAL AID - KS STUDENTS IN K-12	4810	18550475	N/A	N/A

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	GRANTS TO ORGANIZATIONS:	Identifier
Explanation	THE GRANTS ARE MADE THROUGH A WRITTEN AGREEMENT WITH AT LEAST ANNUAL REPORTING REQUIREMENTS (PROGRAMMATIC AND FINANCIAL) BY THE ORGANIZATION WHO RECEIVES THE GRANT. IN ADDITION, KS CONDUCTS ON-SITE VISITS AND QUARTERLY CHECK-INS TO HELP ENSURE THE OBJECTIVES OF THE GRANT ARE ACHIEVED AND ADDRESS ANY CHALLENGES/ ISSUES ON A TIMELY BASIS. GRANTS TO INDIVIDUALS: (I) WITH RESPECT TO SCHOLARSHIPS: SCHOLARSHIP AWARDS ARE MADE THROUGH CHECKS IN THE NAME OF THE RECIPIENT SCHOOLS AND SENT TO THE SCHOOLS. FUNDS NOT USED ARE RETURNED TO KS. THE POST-HIGH SCHOLARSHIP RECIPIENTS ARE ALSO ASSIGNED A COUNSELOR WHO MAINTAINS REGULAR CONTACT WITH THE RECIPIENT AND PROVIDES ANY ASSISTANCE AND GUIDANCE TO HELP THEM MATRICULATE. (II) WITH RESPECT TO STIPENDS: STIPEND AWARDS ARE MADE THROUGH CHECKS IN THE NAME OF THE STUDENT UPON COMPLETION OF A PREAPPROVED INTERNSHIP PROGRAM COORDINATED BY KS. STUDENT INTERNS ARE ASSIGNED A KS COUNSELOR WHO MONITORS THE INTERNSHIP COMPLETION. (III) WITH RESPECT TO FINANCIAL AID: FINANCIAL AID FOR TUITION, MEALS AND FEES IS PROVIDED TO STUDENTS WITH A DEMONSTRATED FINANCIAL NEED WHO ACTUALLY ENROLL AND ATTEND KS SCHOOLS.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Independent Consultant	X	IndependentConsultant
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	true	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (20 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DEE JAY MAILER
CHIEF EXECUTIVE OFFICER	520006	0	40000	0	2520	0	33931	0	14627	0	611084	0	0	0
ELIZABETH HOKADA
VP - ENDOWMENT	361365	0	197750	0	28842	0	124715	0	13838	0	726510	0	42870	0
MARSHA BOLSON
VP-COMM RELATION/COMMUNICATION	158243	0	0	0	6471	0	45187	0	8173	0	218074	0	0	0
COLLEEN WONG
VP - LEGAL SERVICES	267586	0	0	0	3537	0	34295	0	17130	0	322548	0	0	0
D ROD CHAMBERLAIN
VP - CAMPUS EDUCATION	292491	0	0	0	1830	0	34164	0	15095	0	343580	0	0	0
CHRISTOPHER PATING
VP-STRAT PLAN & IMPLEMENTATION	367208	0	55692	0	990	0	19085	0	17899	0	460874	0	0	0
SYLVIA HUSSEY
VP - ADMINISTRATION	229560	0	0	0	1230	0	33449	0	22663	0	286902	0	0	0
ERIC MARLER - SCH O
VP & CHIEF FINANCIAL OFFICER	54522	0	0	0	108877	0	1882	0	4135	0	169416	0	0	0
BENJAMIN SALAZAR
VP & CHIEF FINANCIAL OFFICER	171046	0	0	0	12361	0	11969	0	15201	0	210577	0	0	0
MICHAEL CHUN SCH O
FORMER HEAD OF SCHOOL-KAPALAMA	131852	0	0	0	41121	0	26633	0	1984	0	201590	0	0	0
STANLEY FORTUNA JR SCH O
FORMER HEAD OF SCH - HI CAMPUS	108517	0	0	0	15898	0	17307	0	5859	0	147581	0	0	0
LEE ANN DELIMA
HEAD OF SCHOOL - MAUI CAMPUS	218666	0	0	0	1203	0	29524	0	15702	0	265095	0	0	0
DARREL HOKE
DIRECTOR - INTERNAL AUDIT	204510	0	20810	0	2673	0	17745	0	7350	0	253088	0	0	0
BURTON YUEN
DIRECTOR - FINANCIAL ASSETS	236576	0	89368	0	19681	0	34624	0	13332	0	393581	0	0	0
PAUL QUINTILIANI
SR DIR - COMMERCIAL R.E.	292728	0	102137	0	2670	0	21705	0	19845	0	439085	0	0	0
PAUL KAY
AREA DEV DIR - COMMERCIAL R.E.	206922	0	41815	0	2491	0	15972	0	15264	0	282464	0	0	0
M'LISS MOORE
INVESTMENT DIRECTOR - FAD	220963	0	60500	0	3666	0	44089	0	3747	0	332965	0	0	0
H RYAN LEE
INVESTMENT ASSOC DIR. - FAD	207091	0	59354	0	8783	0	20536	0	14537	0	310301	0	0	0
JON IWATANI
INVESTMENT ASSOC DIR. - FAD	208764	0	57750	0	551	0	32999	0	7645	0	307709	0	0	0
R HOLOUA STENDER
HEAD OF SCHOOL - HAWAII CAMPUS	175259	0	0	0	28120	0	32004	0	14465	0	249848	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier

ExplanationExplanation

PART I, LINE 1A

HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE : NON-TAXABLE ON-CAMPUS HOUSING WAS PROVIDED TO KEY EMPLOYEE DR. MICHAEL CHUN. THIS HOUSING WAS PROVIDED AS A CONDITION OF EMPLOYMENT TO SUPERVISE AND INTERACT WITH STUDENTS AND, BECAUSE THE CAMPUS HAS BOARDING STUDENTS, TO BE AVAILABLE AT ALL TIMES TO MANAGE AND RESOLVE ISSUES ARISING FROM BOARDERS. HEADMASTER CHUN IS PROVIDED FREE HOUSING LOCATED WITHIN THE KAPALAMA CAMPUS. A HOUSING ALLOWANCE WAS PROVIDED TO KEY EMPLOYEES DR. STANLEY FORTUNA JR. AND HOLOUA STENDER, AND TOP 5 HIGHEST COMPENSATED EMPLOYEE, PAUL KAY. THE ENTIRE AMOUNT OF SUCH HOUSING ALLOWANCE WAS INCLUDED IN THEIR TAXABLE COMPENSATION.

PART I, LINE 4A

ERIC MARLER, VP AND CHIEF FINANCIAL OFFICER, RECEIVED $101,646 SEPARATION PAYMENT UPON SEPARATION OF EMPLOYMENT EFFECTIVE MARCH 2, 2012.

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (13 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
A B PROPERTIES
SEE PART V	450000	SEE PART V	false
A B PROPERTIES
SEE PART V	1893350	SEE PART V	false
KIEWIT BUILDING GROUP
SEE PART V	1605758	SEE PART V	false
FIRST HAWAIIAN BANK
SEE PART V	51534	SEE PART V	false
FIRST HAWAIIAN BANK
SEE PART V	50581	SEE PART V	false
HAWAIIAN ELECTRIC COMPANY
SEE PART V	967059	SEE PART V	false
FIRST HAWAIIAN BANK
SEE PART V	51534	SEE PART V	false
FIRST HAWAIIAN BANK
SEE PART V	50581	SEE PART V	false
A B PROPERTIES
SEE PART V	450000	SEE PART V	false
A B PROPERTIES
SEE PART V	1893350	SEE PART V	false
BANK OF HAWAII
SEE PART V	479191	SEE PART V	false
BANK OF HAWAII
SEE PART V	68603	SEE PART V	false
BANK OF HAWAII
SEE PART V	11254	SEE PART V	false

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:	Identifier
Explanation	(A) NAME OF PERSON: A & B PROPERTIES (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JANEEN OLDS'S SPOUSE IS AN OFFICER OF THE ENTITY AND JANEEN OLDS IS A TRUSTEE OF THE ORGANIZATION. MICHAEL CHUN IS A DIRECTOR OF THE ENTITY AND A KEY EMPLOYEE OF THE ORGANIZATION. (C) AMOUNT OF TRANSACTION $450,000. (D) DESCRIPTION OF TRANSACTION: OPTION PAYMENTS (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: A & B PROPERTIES (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JANEEN OLDS'S SPOUSE IS AN OFFICER OF THE ENTITY AND JANEEN OLDS IS A TRUSTEE OF THE ORGANIZATION. MICHAEL CHUN IS A DIRECTOR OF THE ENTITY AND A KEY EMPLOYEE OF THE ORGANIZATION. (C) AMOUNT OF TRANSACTION $1,893,350. (D) DESCRIPTION OF TRANSACTION: LEASE RENT (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: KIEWIT BUILDING GROUP (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: LANCE WILHELM IS AN OFFICER OF THE ENTITY AND A TRUSTEE OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $1,605,758. (D) DESCRIPTION OF TRANSACTION: INDEPENDENT CONTRACTOR ARRANGEMENT (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: FIRST HAWAIIAN BANK (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: CORBETT KALAMA IS AN OFFICER OF THE ENTITY AND A TRUSTEE OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $51,534. (D) DESCRIPTION OF TRANSACTION: COMMITMENT/AGENCY FEES (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: FIRST HAWAIIAN BANK (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: CORBETT KALAMA IS AN OFFICER OF THE ENTITY AND A TRUSTEE OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $50,581. (D) DESCRIPTION OF TRANSACTION: LEASE RENT (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: HAWAIIAN ELECTRIC COMPANY (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: MICAH KANE IS A DIRECTOR OF THE ENTITY AND A TRUSTEE OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $967,059. (D) DESCRIPTION OF TRANSACTION: LEASE RENT (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: FIRST HAWAIIAN BANK (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DEE JAY MAILER IS A DIRECTOR OF THE ENTITY AND AN OFFICER OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $51,534. (D) DESCRIPTION OF TRANSACTION: COMMITMENT/AGENCY FEES (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: FIRST HAWAIIAN BANK (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DEE JAY MAILER IS A DIRECTOR OF THE ENTITY AND AN OFFICER OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $50,581. (D) DESCRIPTION OF TRANSACTION: LEASE RENT (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: BANK OF HAWAII (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: MICHAEL CHUN IS A DIRECTOR OF THE ENTITY AND A KEY EMPLOYEE OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $479,191. (D) DESCRIPTION OF TRANSACTION: LEASE RENT (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: BANK OF HAWAII (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: MICHAEL CHUN IS A DIRECTOR OF THE ENTITY AND A KEY EMPLOYEE OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $68,603. (D) DESCRIPTION OF TRANSACTION: ANALYSIS FEES (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: BANK OF HAWAII (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: MICHAEL CHUN IS A DIRECTOR OF THE ENTITY AND A KEY EMPLOYEE OF THE ORGANIZATION (C) AMOUNT OF TRANSACTION $11,254. (D) DESCRIPTION OF TRANSACTION: MERCHANT SERVICE FEES (E) SHARING OF ORGANIZATION REVENUES? = NO (E) SHARING OF ORGANIZATION REVENUES? = NO	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (12 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART I, LINE 1	DESCRIPTION OF ORGANIZATION MISSION :	KAMEHAMEHA SCHOOLS' MISSION IS TO FULFILL PAUAHI'S DESIRE TO CREATE EDUCATIONAL OPPORTUNITIES IN PERPETUITY TO IMPROVE THE CAPABILITY AND WELL-BEING OF PEOPLE OF HAWAIIAN ANCESTRY.
FORM 990, PART III, LINE 4A	PROGRAM SERVICE ACCOMPLISHMENTS	AS OF JUNE 30, 2013, THE OVERALL FAIR VALUE OF KAMEHAMEHA SCHOOLS' ENDOWMENT WAS APPROXIMATELY $10.1 BILLION. THE FAIR VALUE EXCLUDES NON-INVESTMENT RELATED ASSETS, SUCH AS EDUCATIONAL, ADMINISTRATIVE, AND AGRICULTURAL AND CONSERVATION ASSETS AND IS USED FOR TRUST SPENDING PURPOSES. FOR THE FISCAL YEAR ENDED JUNE 30, 2013, KAMEHAMEHA SCHOOLS SPENT APPROXIMATELY $315 MILLION ON EDUCATIONAL PROGRAMS AND EDUCATIONAL SUPPORT, WITH $110 MILLION SPENT ON COMMUNITY-FOCUSED PROGRAMS AND $168 MILLION SPENT ON CAMPUS-BASED PROGRAMS. THESE FINANCIAL RESOURCES ENABLED KAMEHAMEHA SCHOOLS TO EXTEND ITS EDUCATIONAL REACH TO MORE HAWAIIANS THROUGH ITS EDUCATION STRATEGIC PLAN, ADOPTED IN 2005 AND BASED ON THE KAMEHAMEHA SCHOOLS STRATEGIC PLAN 2000-2015. FISCAL YEAR 2013 WAS THE EIGHTH YEAR OF THE EDUCATION STRATEGIC PLAN SINCE ITS INCEPTION IN 2005, AND THE NUMBER OF CHILDREN AND FAMILIES IMPACTED BY KAMEHAMEHA'S CAMPUS AND COMMUNITY PROGRAMS REMAINED CONSTANT FROM LAST YEAR AT APPROXIMATELY 47,400 LEARNERS. OVER 13,600 PARENTS AND CAREGIVERS WERE PROVIDED TRAINING AND SUPPORT FOR FAMILIES AND CAREGIVERS OF CHILDREN IN THE PRENATAL-TO-POST HIGH COMMUNITY. PRENATAL TO 8 YEARS OF AGE: KAMEHAMEHA SCHOOLS SERVED APPROXIMATELY 16,000 KEIKI PRE-NATAL TO 8 YEARS OF AGE AND THEIR PARENTS AND CAREGIVERS THROUGH ITS KS CENTER-BASED PRESCHOOLS, PRESCHOOL SCHOLARSHIPS, LITERACY INSTRUCTION AND VARIOUS EDUCATIONAL COLLABORATIONS. THAT NUMBER INCLUDED MORE THAN 1,500 STUDENTS AT 30 KS PRESCHOOL SITES ACROSS THE STATE AND OVER 4,000 STUDENTS SERVED THROUGH COMMUNITY COLLABORATIONS. OVER 2,300 PAUAHI KEIKI SCHOLARSHIPS WERE AWARDED TOTALING OVER $15 MILLION. GRADES 4 THROUGH POST-HIGH: KAMEHAMEHA SCHOOLS SERVED MORE THAN 7,800 LEARNERS THROUGH ITS EXTENSION EDUCATION AND DISTANCE LEARNING PROGRAMS SUCH AS THE EXPLORATIONS SERIES, KAMEHAMEHA SCHOLARS, 'IKE PONO AND CAREER & POST-HIGH COUNSELING. MORE THAN 2,100 POST-HIGH SCHOLARSHIPS WERE AWARDED TOTALING OVER $15.1 MILLION AND MORE THAN 4,000 STUDENTS WERE SUPPORTED WITH OVER $5.8 MILLION IN FUNDING AND SUPPORT TO 17 OF THE DEPARTMENT OF EDUCATION'S 32 PUBLIC CHARTER SCHOOLS. MORE THAN 2,000 NON-CAMPUS LEARNERS WERE ENROLLED IN CAMPUS-BASED SUMMER PROGRAMS. CAMPUS PROGRAMS: KAMEHAMEHA SCHOOLS EDUCATED APPROXIMATELY 5,400 LEARNERS, INCLUDING GRADUATING OVER 690 SENIORS, AT CAMPUS PROGRAMS ON HAWAI'I, ON MAUI AND AT KAPALAMA. ORPHAN AND INDIGENT CHILDREN COMPRISED APPROXIMATELY 31 PERCENT OF STUDENTS INVITED TO CAMPUS PROGRAMS AND 27 PERCENT OF STUDENTS ENROLLED DURING THE 2013-2014 SCHOOL YEAR. FOR MORE, INCLUDING A COPY OF KAMEHAMEHA SCHOOLS' AUDITED "CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES" FOR FISCAL YEAR 2013, PLEASE VISIT HTTP://WWW.KSBE.EDU/INDEX.PHP?TOPIC=ANNUALREPORTS.
FORM 990, PART VI, LINES 1A & 1B		FOR PURPOSES OF DETERMINING INDEPENDENCE WITH RESPECT TO THE FORM 990 EACH MEMBER OF THE GOVERNING BODY MUST SATISFY A THREE-PART TEST. ONE SUCH PART PROVIDES THAT THE MEMBER WAS NOT INVOLVED IN A TRANSACTION WITH THE ORGANIZATION EITHER DIRECTLY OR INDIRECTLY THROUGH AN AFFILIATION WITH ANOTHER ORGANIZATION. FOUR (4) MEMBERS OF KAMEHAMEHA SCHOOLS' GOVERNING BODY WERE INVOLVED, INDIRECTLY, IN TRANSACTIONS WITH THE ORGANIZATION SOLEY THROUGH EITHER THEIR OR THEIR FAMILY MEMBER'S AFFILIATION WITH ANOTHER ORGANIZATION AS AN OFFICER OF THAT OTHER ORGANIZATION. THESE MEMBERS ARE THEREFORE NOT CONSIDERED INDEPENDENT FOR PURPOSES OF THIS SPECIFIC TEST. IT IS SIGNIFICANT TO NOTE THAT, IN ACCORDANCE WITH KS'S CONFLICT OF INTEREST POLICY, THESE FOUR MEMBERS OF KS'S GOVERNING BODY WERE PRECLUDED FROM PARTICIPATING (IN BOTH DISCUSSIONS AND DELIBERATIONS) IN THE APPROVAL PROCESS INVOLVING TRANSACTIONS BETWEEN KS AND THE ENTITIES IN WHICH THEY OR THEIR FAMILY MEMBERS WERE SERVING AS A DIRECTOR, TRUSTEE, OR AN OFFICER. THE TRUSTEES ARE SELECTED BY THE PROBATE COURT, WHICH APPOINTS MEMBERS OF A SCREENING COMMITTEE UNDER THE COURT'S CONTROL TO RECEIVE APPLICATIONS FOR A TRUSTEE VACANCY, SCREEN SUCH APPLICANTS AND RECOMMEND APPROPRIATE INDIVIDUALS TO THE COURT FOR THE COURT'S FINAL SELECTION.
FORM 990, PART VI, LINE 2		FIRST HAWAIIAN BANK - CORBETT KALAMA AND DEE JAY MAILER (BUSINESS RELATIONSHIP - CORBETT KALAMA IS AN EXECUTIVE AT FIRST HAWAIIAN BANK AND DEE JAY MAILER IS A MEMBER OF THE BOARD) BISHOP HOLDINGS CORP - JANEEN OLDS, CORBETT KALAMA, DEE JAY MAILER (BUSINESS RELATIONSHIP - BISHOP HOLDINGS IS A SUBSIDIARY OF PARENT ORGANIZATION KAMEHAMEHA SCHOOLS AND THESE INDIVIDUALS SERVE WITH OTHERS ON THE BOARD WHICH CONSIST OF SEVEN MEMBERS) KAMEHAMEHA INVESTMENT CORP - JANEEN OLDS, CORBETT KALAMA, DEE JAY MAILER (BUSINESS RELATIONSHIP - KAMEHAMEHA INVESTMENT CORPORATION IS A 2ND TIER SUBSIDIARY OF KAMEHAMEHA SCHOOLS AND THESE INDIVIDUALS SERVE WITH OTHERS ON THE BOARD WHICH CONSIST OF SEVEN MEMBERS) PAUAHI MANAGEMENT CORP - JANEEN OLDS, CORBETT KALAMA, DEE JAY MAILER (BUSINESS RELATIONSHIP - PAUAHI MANAGEMENT CORPORATION IS A 2ND TIER SUBSIDIARY OF KAMEHAMEHA SCHOOLS AND THESE INDIVIDUALS SERVE WITH OTHERS ON THE BOARD WHICH CONSIST OF SEVEN MEMBERS)
FORM 990, PART VI, LINE 11A		THE 5-STEP REVIEW PROCESS PRIOR TO THE RETURN BEING FILED CONSISTS OF THE FOLLOWING: (1) THE RETURN IS DRAFTED BY THE THIRD PARTY TAX RETURN PREPARER AND THEN REVIEWED BY TAX DEPARTMENT STAFF, STAFF FROM THE CONTROLLERS' DIVISION, AND THE ENDOWMENT GROUP; (2) THE RETURN IS REVIEWED BY THE VICE PRESIDENT OF LEGAL AND THE VICE PRESIDENT OF FINANCE; (3) THE RETURN IS PROVIDED TO THE CEO FOR REVIEW; (4) A MEETING IS ARRANGED WITH THE CEO, REPRESENTATIVES FROM THE TAX DEPARTMENT AND THE THIRD PARTY TAX RETURN PREPARER TO REVIEW THE RETURN IN MORE DETAIL WITH THE CEO; (5) THE TAX DEPARTMENT, THE TAX RETURN PREPARER, AND THE CEO REVIEW THE RETURN IN DETAIL WITH THE TRUSTEES, WHO GIVE FINAL APPROVAL TO FILE THE RETURN.
FORM 990, PART VI, LINE 12C		COMPLIANCE IS ACCOMPLISHED AS FOLLOWS: ACTION REQUIRING APPROVAL BY THE CEO OR TRUSTEES MUST BE SUBMITTED VIA AN INTERNAL FORM, REQUEST FOR ACTION ("RFA"), THAT INCLUDES A SECTION ON CONFLICT OF INTEREST REVIEW, WHICH IS CONDUCTED BY THE LEGAL DEPARTMENT AND ANY CONFLICTS ARE DISCLOSED ON THE RFA. A PERSON WITH A CONFLICT MAY NOT PARTICIPATE IN THE DECISION OR INVOLVEMENT IN THE MATTER. IN ORDER TO DO A CONFLICT CHECK, EACH YEAR THE LEGAL GROUP SENDS OUT A REQUEST TO THE TRUSTEES AND MEMBERS OF EXECUTIVE MANAGEMENT TO COMPLETE AN ANNUAL DISCLOSURE FORM IN WHICH THEY DISCLOSE THEIR FAMILY MEMBERS AND ORGANIZATIONS IN WHICH THEY ARE SHAREHOLDERS (OTHER THAN PUBLICLY TRADED COMPANIES) OR WHERE THEY SERVE AS AN OFFICER OR DIRECTOR. INDIVIDUALS ARE REQUIRED TO REPORT ANY CHANGES TO THEIR ANNUAL DISCLOSURE DURING THE YEAR TO LEGAL. THE LEGAL GROUP THEN MAINTAINS A DATABASE OF THE DISCLOSURES FOR USE IN DETERMINING WHETHER AN INDIVIDUAL HAS A CONFLICT IN A DECISION BEFORE HIM OR HER. FOR DECISIONS DELEGATED TO VICE PRESIDENTS OR STAFF BELOW A VICE PRESIDENT, THE RFA REQUIRES DISCLOSURE OF THIRD PARTIES INVOLVED IN THE MATTER TO BE APPROVED AND THE REQUESTOR MUST THEN CONDUCT A CONFLICT CHECK AND NOTE WHETHER THERE IS ANY CONFLICT. THOSE WHO HAVE A CONFLICT MAY NOT APPROVE THE TRANSACTION.
FORM 990, PART VI, LINES 15A & 15B		THE CEO'S COMPENSATION IS APPROVED EACH YEAR BY THE BOARD OF TRUSTEES, WHO ARE ALL INDEPENDENT PERSONS. AS PART OF THE APPROVAL PROCESS, THE HUMAN RESOURCE DIVISION OF KS PREPARES AN INTERNAL DOCUMENT (A REQUEST FOR APPROVAL, THE "RFA") FOR THE TRUSTEE'S APPROVAL. THE RFA INCLUDES A CURRENT COMPENSATION REPORT WITH BENCHMARKS AND COMPARABILITY DATA PREPARED BY AN INDEPENDENT EXPERT, UNLESS THE REQUESTED COMPENSATION IS WITHIN THE COMPARABILITY INFORMATION PROVIDED BY THE EXPERT FROM THE PREVIOUS YEAR. THE RFA ALSO INCLUDES JUSTIFICATION FOR THE RECOMMENDED COMPENSATION. THE TRUSTEES THEN REVIEWS THE RFA, DELIBERATE AND MAKES A DECISION. THE MINUTES OF THE TRUSTEES' MEETING AND DECISIONS ARE RETAINED. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED IN THE SAME MANNER AS ABOVE FOR THE CEO.
FORM 990, PART VI, LINE 19		EACH YEAR THE TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP DBA KAMEHAMEHA SCHOOLS MUST SUBMIT THEIR ACCOUNT FOR THE YEAR TO THE PROBATE COURT IN HONOLULU, HAWAII FOR APPROVAL. AS PART OF THAT PROCESS, THE GOVERNING DOCUMENT (THE WILL AND CODICILS) AND THE AUDITED FINANCIAL STATEMENTS ARE PUBLICLY AVAILABLE AND CAN ALSO BE PROVIDED UPON REQUEST.
FORM 990, PART VII, LINE 1A, COLUMN B		THE ACTUAL NUMBER OF HOURS PER WEEK DEVOTED TO POSITION RANGES FROM 40 TO 60 HOURS FOR OFFICERS AND DIRECTORS AND 20 TO 40 HOURS FOR TRUSTEES.
FORM 990, PART VII, COMPENSATION		ERIC MARLER RESIGNED AS VP & CHIEF FINANCIAL OFFICER ON MARCH 2, 2012. DR. MICHAEL CHUN AND DR. STAN FORTUNA RETIRED AS HEAD OF SCHOOL FOR THE KAPALAMA CAMPUS AND HAWAII CAMPUS, RESPECTIVELY ON JUNE 30, 2012.
FORM 990, PART XI, LINE 9		EQUITY IN EARNINGS OF SUBSIDIARIES 1,003,161 CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE 41,268,985 IN-KIND CONTRIBUTIONS 95,220 OTHER ADJUSTMENT 10,000 ----------- TOTAL OTHER CHANGES IN NET ASSETS 42,377,366
FORM 990, PART XII, LINE 2B AND PART IV, LINE 12		THE INDEPENDENTLY AUDITED FINANCIAL STATEMENTS OF KAMEHAMEHA SCHOOLS ARE CONSOLIDATED WITH THOSE OF ITS WHOLLY-OWNED SUBSIDIARIES (E.G. BISHOP HOLDINGS CORPORATION, ETC.) AND THEREFORE NOT ISSUED ON A SEPARATE BASIS.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	P&C INSURANCE COMPANY LLC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3466	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96801	ZIPCode

Field	Value	IRS element (for citing)
EIN	990315757	EIN
Primary Activities	INSURANCE	PrimaryActivities
Legal Domicile State	HI	LegalDomicileState
Total Income	1860526	TotalIncome
EOY Assets	16196518	EOYAssets

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	KAMEHAMEHA	BusinessNameLine1

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
KE ALI'I PAUAHI FOUNDATION
PO BOX 3466	HONOLULU	HI	96801	943263044	FUNDRAISING	HI	501(C)(3)	11, I	KAMEHAMEHA	true
CHARLES R BISHOP TRUST
PO BOX 3466	HONOLULU	HI	96801	996005262	SUPPORT OTHER	HI	501(C)(3)	11D, III-O	NA	false

Form990 Schedule R Part III Form990ScheduleRPartIII (7 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Predominant Income TypePredominantIncomeType	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Disproportionate AllocationsDisproportionateAllocations	General Or Managing PartnerGeneralOrManagingPartner	Percentage OwnershipPercentageOwnership	Legal Domicile Foreign CountryLegalDomicileForeignCountry
SINO FINANCE GROUP
PO BOX 3466	HONOLULU	HI	96801	990324938	INTL BUS. INVEST	DE	KAMEHAMEHA SCH	INVESTMENT	62	5232955	false	false	0.90480
SOUTHERN NV INC PROP
PO BOX 3466	HONOLULU	HI	96801	330324029	RE ACQ./LEASE	CA	KAMEHAMEHA SCH	INVESTMENT	54327500	18295454	false	false	0.91430
BISHOP FINANC LTD
PO BOX 3466	HONOLULU	HI	96801		HOLDING COMPANY		KAMEHAMEHA SCH	UNRELATED	0	2794105	false	false	0.99990	CJ
ERWIN SQUARE
PO BOX 3466	HONOLULU	HI	96801	561574914	RE ACQ./DEVELOP	NC	MONTROSE ERWIN	INVESTMENT	0	0	false	false	0.89070
ERWIN SQ OFF TOWER
PO BOX 3466	HONOLULU	HI	96801	561574916	RE ACQ./DEVELOP	NC	MONTROSE ERWIN	INVESTMENT	0	0	false	false	0.89070
MONTROSE ERWIN SQ
PO BOX 3466	HONOLULU	HI	96801	561574915	RE INVESTMENT	NC	MONTROSE CAP I	INVESTMENT	106777	373574	false	false	0.89460
WESTPORT ADVISORS
PO BOX 3466	HONOLULU	HI	96801	650821359	FACILITIES MGT.	FL	PAUAHI MGT CORP	UNRELATED	22661	163673	false	false	0.69180

Form990 Schedule R Part IV Form990ScheduleRPartIV (7 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Controlled OrgControlledOrg
BISHOP HOLDINGS CORPORATION
78-6740 MAKOLEA STREET	KAILUAKONA	HI	96740	990335777	HOLDING COMPANY	HI	KAMEHAMEHA SCH	C CORP	-843530	44833421	1.00000	true
KONIA INC
78-6740 MAKOLEA STREET	KAILUAKONA	HI	96740	990309615	INVESTMENTS	DE	KAMEHAMEHA SCH	C CORP	-428	123668	1.00000	true
PAUAHI MANAGEMENT CORPORATION
PO BOX 3466	HONOLULU	HI	96801	990335778	PROPERTY MGT.	HI	BISHOP HOLDINGS	C CORP	0	0
KAMEHAMEHA INVESTMENT CORPORATION
78-6831 ALII DRIVE SUITE 235	KAILUAKONA	HI	96740	990115292	RE DEVLOP/INVEST	HI	BISHOP HOLDINGS	C CORP	0	0
KBH INC
PO BOX 3466	HONOLULU	HI	96801	990334862	RE ASSET MGT.	HI	PAUAHI MGT CORP	C CORP	0	0
KEAUHOU COMMUNITY SERVICE INC
PO BOX 5685	KAILUAKONA	HI	96745	990291186	WASTEWATER TREAT	HI	KAMEHAMEHA INV	C CORP	0	0
KAUPULEHU FOUNDATION
PO BOX 5685	KAILUAKONA	HI	96801	462780038	LAND MANAGEMENT		KAMEHAMEHA	C CORP	0	0	1.00000

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	true	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	true	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	true	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	true	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (11 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
PAUAHI MANAGEMENT CORPORATION
A	211271	BOOK VALUE
KAMEHAMEHA INVESTMENT CORPORATON
A	12592	BOOK VALUE
KE ALI'I PAUAHI FOUNDATION
B	1316786	BOOK VALUE
SINO FINANCE GROUP
D	337338	BOOK VALUE
KBH INC
H	183890	BOOK VALUE
CHARLES R BISHOP TRUST
L	51319	BOOK VALUE
KE ALI'I PAUAHI FOUNDATION
L	114288	BOOK VALUE
KEAUHOU COMMUNITY SERVICE INC
M	298664	BOOK VALUE
KBH INC
Q	130474	BOOK VALUE
SOUTHERN NEVADA INCOME PROPERTIES
S	23943080	BOOK VALUE
KAMEHAMEHA INVESTMENT CORPORATION
S	2364336	BOOK VALUE