2014-06-10T22:29:00-05:00 2013-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2013-01-01 237441972 HISTORIC HAWAI'I FOUNDATION HIST 8085232900 PO BOX 1658 HONOLULU HI 968061658 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 8085232900 2014-06-10 1 MARK A HAYES P00085205 8085311040 2013 2015-11-30 17:44:51Z KIERSTEN FAULKNER PO BOX 1658 HONOLULU HI 968061658 850074 0 X WWW.HISTORICHAWAII.ORG X 1974 HI TO ENCOURAGE THE PRESERVATION OF HISTORIC BUILDINGS AND SITES IN HAWAI'I. 28 28 5 111 0 0 543678 426945 48964 23358 23039 24085 -63210 153599 552471 627987 40000 445500 0 0 242721 224249 0 0 31179 205368 187722 488089 857471 64382 -229484 1053696 844463 42531 24551 1011165 819912 X TO PRESERVE AND ENCOURAGE THE PRESERVATION OF HISTORICAL BUILDINGS, OBJECTS, AND SITES RELATING TO THE HISTORY OF HAWAII; TO PROMOTE AN AWARENESS OF AND RESPECT FOR ALL THAT IS HISTORICALLY SIGNIFICANT AND ARCHITECTURALLY DISTINCTIVE IN OUR STATE; AND THROUGH THESE EFFORTS, TO KEEP ALIVE AND INTACT FOR THE ENRICHMENT OF PRESENT AND FUTURE GENERATIONS THE INHERENT BEAUTY OF THE HAWAIIAN ISLANDS AND THE UNIQUE HISTORIC ROLE OF THE ISLANDS IN THE DEVELOPMENT OF THE PACIFIC BASIN. 0 0 137563 16696 PUBLIC EDUCATION - DEVELOP A COMMUNITY ETHIC OF PRESERVATION AND HERITAGE STEWARDSHIP THROUGH MEMBERSHIP, HISTORIC TOURS, EDUCATIONAL SEMINARS AND LECTURES, PUBLICATIONS, HISTORIC SITE RESEARCH AND ADVOCACY. PROGRAM SERVICES INCLUDED SIX PUBLIC LECTURES ATTENDED BY 25-70 PEOPLE EACH; SIX PRESERVATION TOURS AND EVENTS ATTENDED BY 25-110 PEOPLE EACH; PRESENTED THREE EDUCATIONAL SEMINARS ABOUT HISTORIC PRESERVATION FRAMEWORK AND STANDARDS, ATTENDED BY 25-40 PEOPLE EACH; RESEARCHED AND PUBLISHED AN ONLINE LISTING OF DESIGNATED HISTORIC SITES, INCLUDING 336 INDIVIDUAL LISTINGS; RESEARCHED AND PUBLISHED A WALKING TOUR; CONDUCTED ADVOCACY TO PRESERVE HISTORIC PROPERTIES WITH NINE MAJOR ENGAGEMENTS. 569962 445500 7570 PRESERVATION PROJECTS AND TECHNICAL ASSISTANCE - CONNECT THE PAST TO THE PRESENT AND ENSURE THAT HERITAGE PROTECTION IS HARMONIOUS WITH CONTEMPORARY NEEDS THROUGH FIELD SERVICES; ON-SITE PRESERVATION ASSISTANCE; STATEWIDE CIRCUIT RIDER PROGRAM; PROFESSIONAL DEVELOPMENT WORKSHOPS; REVIEW OF DEVELOPMENT PROPOSALS; RECOMMENDATIONS FOR AVOIDING, MINIMIZING AND MITIGATING HARM TO HISTORIC PROPERTIES; INTEGRATING PRESERVATION INTO SIGNIFICANT PLANNING AND DEVELOPMENT PROPOSALS; AND PARTICIPATING IN LONG-RANGE URBAN AND RURAL COMMUNITY PLANNING ACTIVITIES. PROGRAM SERVICES INCLUDED RESPONDING TO 460 INQUIRIES AT 166 HISTORIC SITES STATEWIDE, INCLUDING REQUESTS FOR INFORMATION FROM INDIVIDUALS, BUSINESSES AND GOVERNMENT AGENCIES; REVIEWING AND SUBMITTING COMMENTS OR TESTIMONY ON EFFECTS TO HISTORIC PROPERTIES FROM PROPOSED ACTIONS; AND EDUCATIONAL OUTREACH. ADDITIONAL SERVICES INCLUDED ANNUAL MONITORING OF TWO PRESERVATION EASEMENTS; GRANT ADMINISTRATION FOR FIVE PRESERVATION GRANTS; THREE CIRCUIT RIDER VISITS; PROVIDING TWO PRESERVATION PLANNING CHARRETTES ATTENDED BY 15-50 PEOPLE EACH; AND SERVING ON SIX ADVISORY GROUPS. 49130 PUBLIC OUTREACH - PRESERVE HAWAI`I'S HERITAGE THROUGH POLICY DEVELOPMENT AND ADVOCACY FOR STATEWIDE AND LOCATION PRESERVATION LAWS AND ORDINANCES; ECONOMIC INCENTIVE PROGRAMS; PUBLIC PLANS, COMMISSIONS AND REGULATIONS; LEADING AND FACILITATING PUBLIC AWARENESS; AND BUILDING COALITIONS OF HISTORIC PRESERVATION ALLIANCES. PROGRAM SERVICES INCLUDED MONITORING AND RESPONDING TO PROPOSED LEGISLATION RELATED TO PRESERVATION, PLANNING, PERMITTING, CULTURE, ARTS, ENVIRONMENT AND RELATED TOPICS. RESEARCHED AND TESTIFIED ON MATTERS RELATED TO TAX CREDITS AND ECONOMIC INCENTIVES FOR REHABILITATION OF HISTORIC PROPERTIES; STATEMENT OF QUALIFICATIONS FOR THE STATE HISTORIC PRESERVATION OFFICER; FUNDING FOR POSITIONS AT THE STATE HISTORIC PRESERVATION DIVISION AND FOR CAPITAL FUNDING FOR HISTORIC PROPERTIES; STANDARDS AND RULES FOR DEVELOPMENT PROJECTS, AND TECHNICAL COMMENTS ON VARIOUS MATTERS THAT WOULD AFFECT HISTORIC RESOURCES. ADDITIONAL PROGRAM SERVICES INCLUDED PRESENTING PRESERVATION AWARDS TO 18 PROJECTS AT AN EVENT ATTENDED BY 245 PEOPLE; AND NAMING SIX THREATENED HISTORIC PROPERTIES TO THE LIST OF MOST ENDANGERED HISTORIC SITES IN A PUBLICATION WITH A CIRCULATION OF 100,000 READERS. 16377 RESOURCE AND ADVOCACY - TO RESEARCH AND PROVIDE INFORMATION ON PROCESSING HISTORIC SITE STATUS AND BACKGROUND HISTORY ON SITES. 16377 773032 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 X 4 0 5 1 0 0 0 0 0 1 1 0 0 0 0 X 28 28 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X X KIERSTEN FAULKNER 8085232900 680 IWILEI ROAD SUITE 690 HONOLULU HI 96817 TONY MIZUNO PRESIDENT 1.00 X X 0 0 0 JEAN CAMPBELL FIRST VICE PRESIDENT 1.00 X X 0 0 0 LES Y GOYA SECOND VICE PRESIDENT 1.00 X X 0 0 0 JOANNA KAWAMOTO SECRETARY 1.00 X X 0 0 0 KIMO TODD TREASURER 1.00 X X 0 0 0 STANTON ENOMOTO AT-LARGE OFFICER 1.00 X X 0 0 0 RICHARD HOUCK AT-LARGE OFFICER 1.00 X X 0 0 0 FRANK HAAS PAST PRESIDENT 1.00 X X 0 0 0 DAWN NS CHANG DIRECTOR 1.00 X 0 0 0 KEVIN COCKETT DIRECTOR 1.00 X 0 0 0 BLAIR D COLLIS DIRECTOR 1.00 X 0 0 0 LINDALEE CISSY FARM DIRECTOR 1.00 X 0 0 0 MARCY E FLEMING DIRECTOR 1.00 X 0 0 0 ANN GOMMERS DIRECTOR 1.00 X 0 0 0 WAYNE GOO DIRECTOR 1.00 X 0 0 0 ANNA GRUNE DIRECTOR 1.00 X 0 0 0 KIMO LEE DIRECTOR 1.00 X 0 0 0 SAMUEL AB LYONS DIRECTOR 1.00 X 0 0 0 NANCY MAEDA DIRECTOR 1.00 X 0 0 0 MAKANI MAEVA DIRECTOR 1.00 X 0 0 0 KURT MATSUMOTO DIRECTOR 1.00 X 0 0 0 WENDIE MCALLASTER DIRECTOR 1.00 X 0 0 0 LANCE PARKER DIRECTOR 1.00 X 0 0 0 RICK PIPER DIRECTOR 1.00 X 0 0 0 BEN SALAZAR DIRECTOR 1.00 X 0 0 0 RONALD SATO DIRECTOR 1.00 X 0 0 0 PATSY SHEEHAN DIRECTOR 1.00 X 0 0 0 TOM YOUNG DIRECTOR 1.00 X 0 0 0 NORB BUELSING FORMER AT LARGE OFFICER 1.00 X X 0 0 0 ROBERT IOPA FORMER PAST PRESIDENT 1.00 X X 0 0 0 GREG DICKHENS FORMER DIRECTOR 1.00 X 0 0 0 MICHAEL D FORMBY FORMER DIRECTOR 1.00 X 0 0 0 RAMSAY TAUM FORMER DIRECTOR 1.00 X 0 0 0 KIERSTEN FAULKNER EXECUTIVE DIRECTOR 40.00 X 100742 0 2400 100742 0 2400 1 0 0 0 0 98036 43745 285164 30874 426945 PUBLIC EDUCATION 611710 15788 15788 TECHNICAL ASSISTANCE 611710 7570 7570 23358 23976 23976 89732 89623 109 109 109 284300 43745 131609 152691 152691 1763 855 908 908 627987 24266 0 176776 445500 445500 103142 90074 7983 5085 104032 90851 8053 5128 2108 1841 163 104 14967 13071 1158 738 21021 21021 888 888 54888 47022 4639 3227 41304 31717 5407 4180 22116 18135 2433 1548 6148 5897 153 98 3197 2455 418 324 6632 5093 868 671 PRESERVATION COSTS 30770 20742 10028 OTHER EXPENSES 758 634 76 48 857471 773032 53260 31179 37857 53094 253272 123565 10000 4000 8067 5857 3902 4010 58015 52265 6930 5750 733593 648112 75 75 1053696 844463 22531 13301 20000 11250 42531 24551 X 267679 341922 182491 237495 560995 240495 1011165 819912 1053696 844463 -229484 38231 0 X 0 1 X 1 0 X 293385 337591 394153 543678 426945 1995752 14362 29737 82969 51429 25121 203618 203450 34800 35040 36560 284300 594150 511197 402128 512162 631667 736366 2793520 221462 53925 58400 42427 124750 500964 0 221462 53925 58400 42427 124750 500964 2292556 4500 13076 12243 19888 23976 73683 4500 13076 12243 19888 23976 73683 2025 2025 517722 415204 524405 651555 760342 2869228 0.79900 0.78610 0.02570 0.02440 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2009 AMOUNT: $ 2,025. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1566 1566 771466 773032 140955 35239 0 0 79232 140955 220187 330281 865 1566 2431 19808 35239 55047 82571 X 2 2 1 0 10.00 750 600995 13084 320500 11293 282286 600995 17154 17154 600995 560995 40000 9769 9769 600995 560995 560995 450995 110000 560995 0.14800 0.85200 0.00000 0 0 53780 48187 5593 4235 4078 157 5750 X 633425 38231 30236 68467 564958 888 62141 63029 627987 559182 30236 30236 528946 888 327637 328525 857471 PART II, LINE 9: PRESERVATION EASEMENTS ARE LEGALLY BINDING DOCUMENTS, WHICH REQUIRE THAT HISTORIC PROPERTIES BE PRESERVED AND MAINTAINED. IN AUGUST 2011, A PRESERVATION AND CONSERVATION EASEMENT FOR THE FRED C. BALDWIN MEMORIAL HOME IN MAKAWAO, MAUI, HAWAII, WAS DONATED TO THE FOUNDATION. THE PURPOSE OF THE EASEMENT WAS TO ASSURE THAT THE ARCHITECTURAL, HISTORIC, CULTURAL, AND AESTHETIC FEATURES OF THE BUILDING'S EXTERIOR WILL BE RETAINED AND MAINTAINED FOREVER SUBSTANTIALLY IN THEIR APPEARANCE AND CONDITION AS THEY EXIST ON THE EFFECTIVE DATE OF THE EASEMENT FOR CONSERVATION AND PRESERVATION PURPOSES, TO PREVENT ANY USE OR CHANGE IN OF THE EASEMENT AREA THAT WILL SIGNIFICANTLY IMPACT OR INTERFERE WITH THE VISUAL BUFFER THAT THE EASEMENT AREA CREATES AROUND THE BUILDING. THE FOUNDATION, AS HOLDER OF THIS EASEMENT, IS CHARGED WITH MAKING SURE THE BUILDING'S EXTERIOR IS PRESERVED IN SUBSTANTIALLY THE SAME OR BETTER CONDITION AS EXISTED ON THE EFFECTIVE DATE OF THE EASEMENT; HOWEVER, THE OWNER OF THE HOUSE WILL DECIDE HOW IT IS TO BE USED AND WILL BE RESPONSIBLE FOR FINANCING ITS PRESERVATION. THE EASEMENT PROVIDES THE FOUNDATION WITH A VESTED REAL PROPERTY INTEREST IN THE PROPERTY THAT WAS NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE A MAJOR UNCERTAINTY EXISTS ABOUT THE EXISTENCE OF VALUE, AND THE EASEMENT HAS NO ALTERNATIVE USE. PREVIOUSLY, A PARCEL OF PROPERTY WAS DONATED TO THE UNIVERSITY OF HAWAII BY THE ESTATE OF JEAN CHARLOT WITH A STIPULATION THAT THE FOUNDATION BE GIVEN A PRESERVATION AND CONSERVATION EASEMENT TO ASSIST IN PRESERVING AND MAINTAINING THE PROPERTY AND ITS ARCHITECTURAL, HISTORIC, AND CULTURAL FEATURES FOR THE BENEFIT OF THE PEOPLE OF HONOLULU. THE RESPONSIBILITY OF THE FOUNDATION, AS HOLDER OF THIS EASEMENT, IS TO REVIEW ANY PROPOSED CHANGES TO THE HOUSE TO ASSURE THE CHANGES DO NOT AFFECT THE HISTORICAL INTEGRITY OF THE BUILDING. THE FOUNDATION IS ALSO CHARGED WITH MAKING SURE THE BUILDING RECEIVES APPROPRIATE MAINTENANCE AND REPAIR; HOWEVER, THE UNIVERSITY, AS OWNER OF THE HOUSE, WILL DECIDE HOW IT IS TO BE USED AND WILL BE RESPONSIBLE FOR FINANCING ITS PRESERVATION. THE EASEMENT PROVIDES THE FOUNDATION WITH A VESTED REAL PROPERTY INTEREST IN THE PROPERTY THAT WAS NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE A MAJOR UNCERTAINTY EXISTS ABOUT THE EXISTENCE OF VALUE, AND THE EASEMENT HAS NO ALTERNATIVE USE. PART V, LINE 4: HISTORIC HAWAII FOUNDATION (HHF) HOLDS TWO ENDOWMENTS, TOTALING $240,495. THE BRETZLAFF FOUNDATION ENDOWMENT ($225,000) WAS ESTABLISHED IN 1998 TO PROVIDE SUPPORT FOR THE OPERATIONS AND ACTIVITIES OF THE HISTORIC HAWAII FOUNDATION. THE HHF ENDOWMENT ($15,495) PROVIDES SUPPORT FOR THE OPERATIONS AND ACTIVITIES OF THE HISTORIC HAWAII FOUNDATION. THE SAM AND MARY COOKE PRESERVATION FUND FOR HAWAI`I WAS INITIATED IN 2008 AS THE HAWAI`I PRESERVATION FUND ENDOWMENT AND AMENDED AND RENAMED AS OF AUGUST 2012 UNDER AN AGREEMENT BETWEEN THE FOUNDATION AND THE NATIONAL TRUST FOR HISTORIC PRESERVATION TO CREATE A DEDICATED FUNDING STREAM FOR PRESERVATION PROJECTS IN THE HAWAIIAN ISLANDS. THE AGREEMENT PROVIDES FOR ANNUAL GRANTS THAT SUPPORT CULTURAL HERITAGE PRESERVATION EFFORTS, AND FOR RELATED TECHNICAL ASSISTANCE AND SUPPORT BY THE FOUNDATION. THE FOUNDATION WILL PARTICIPATE IN THE GRANT APPROVAL PROCESS. GRANT APPLICATIONS WILL BE JOINTLY REVIEWED BY THE FOUNDATION AND THE NATIONAL TRUST FOR HISTORIC PRESERVATION. THE FUNDS WERE TRANSFERRED TO THE NATIONAL TRUST FOR HISTORIC PRESERVATION IN MAY 2013 WHERE THEY WILL BE HELD AND ADMINISTERED. DURING THE YEAR OF DECEMBER 31, 2011, THE BOARD OF TRUSTEES OF THE FOUNDATION DESIGNATED $40,000 OF UNRESTRICTED NET ASSETS AS AN EASEMENT STEWARDSHIP ENDOWMENT FUND TO SUPPORT ANNUAL EASEMENT STEWARDSHIP OBLIGATIONS. FUNDS RECEIVED AS OF 12/31/13 TOTALED $40,000. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE FOUNDATION'S TAX POSITIONS AS OF DECEMBER 31, 2013 AND 2012 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION BY TAXING AUTHORITIES UNTIL THE STATUTES OF LIMITATIONS EXPIRES. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 55,004. RECLASS INVENTORY 48. IN KIND CONTRIBUTION 7,089. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS INVENTORY 48. TRANSFER OF PERMANENTLY RESTRICTED NET ASSETS 320,500. IN KIND CONTRIBUTION 7,089. KAMA'AINA OF THE YEAR 328045 43745 284300 131609 328045 43745 284300 131609 131609 152691 1 HAWAII MISSION HOUSES HISTORIC SITE & ARCHIVES 553 S KING STREET HONOLULU HI 96813 990073491 501(C)(3) 60000 TO RESTORE THE ROOF AND EXTERIOR STAIRCASE AT THE CHAMBERLAIN HOUSE WAIOLI CORPORATION PO BOX 1631 LIHUE HI 96766 990079200 501(C)(3) 45000 TO RESTORE THE ROOF OF THE GROVE FARM MUSEUM MAIN HOUSE AND EXTERMINATE TERMITES IN 34 BUILDINGS IN KAIPU CAMP. FRIENDS OF WAIPAHU CULTURAL GARDEN PARK 94-695 WAIPAHU STREET WAIPAHU HI 96796 237381472 501(C)(3) 20000 TO RESTORE THE ROOF OF THE WAKAMIYA INARI SHRINE. NATIONAL TRUST FOR HISTORIC PRESERVATION 2600 VIRGINA AVENUE NW SUITE 1000 WASHINGTON DC 20037 530210807 501(C)(3) 320500 TO TRANSFER THE CORPUS OF THE SAM AND MARY COOKE PRESERVATION FUND FOR HAWAII FOR PRESERVATION PROJECTS IN THE HAWAIIAN ISLANDS. 4 PART I, LINE 2: HHF DEVELOPED A GRANT REQUEST SUBMITTAL FORM AND CHECKLIST FOR REQUIRED INFORMATION, INCLUDING DESCRIPTION OF ORGANIZATIONAL PROFILE AND CAPACITY, SCOPE OF WORK, QUALIFICATIONS OF PROGRAM PERSONNEL, AND GRANT BUDGET. A PORTION OF THE GRANT FUNDS ARE PROVIDED AT PROJECT INITIATION AND THE FINAL PORTION IS RELEASED ON PROJECT COMPLETION. A FINAL REPORT IS REQUIRED ABOUT THE PROJECT OUTCOMES AND FINANCIAL REPORT. HHF TYPICALLY CONDUCTS A SITE VISIT AT THE ON-SET AND CONCLUSION OF THE PROJECT TO CONFIRM THE SCOPE OF WORK. X 1 700 FAIR MARKET VALUE X SILENT AUCTIO 17 19235 FAIR MARKET VALUE X SOFTWARE 1 7089 FAIR MARKET VALUE X OTHER EVENT I 2 2600 FAIR MARKET VALUE X MEALS / BEVER 2 800 FAIR MARKET VALUE X PRESERVATION 2 450 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART V, LINE 2A: THE ORGANIZATION HAS A CO-EMPLOYMENT ARRANGEMENT WITH ALTRES, WHO IS THE OUTSOURCED HR/PAYROLL PROVIDER AND THE EMPLOYER OF RECORD. THE ORGANIZATION IS THE WORKSITE EMPLOYER. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP: NONE BUSINESS RELATIONSHIP: FLEMING/CAMPBELL; LEE/FARM; MATSUMOTO/FARM FORM 990, PART VI, SECTION A, LINE 6 MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND THE PRESIDENT OF THE BOARD OF TRUSTEES. MEMBERS HAVE THE RIGHT TO AMEND THE BY-LAWS. MEMBERS DO NOT HAVE THE RIGHT TO RECEIVE A SHARE OF THE ORGANIZATION'S ASSETS UPON THE ORGANIZATION'S DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A HISTORIC HAWAII HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS TAKE ACTION ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11 HISTORIC HAWAII FOUNDATION SHALL ANNUALLY PREPARE REQUIRED FILINGS WITH THE INTERNAL REVENUE SERVICE (FORM 990). THE EXECUTIVE DIRECTOR SHALL FORWARD THE PRE-FINAL FORM 990 TO THE FINANCE COMMITTEE FOR REVIEW AND COMMENT. THE EXECUTIVE DIRECTOR SHALL COMPLETE REVISIONS AS DIRECTED BY THE FINANCE COMMITTEE AND SHALL FORWARD THE FINAL FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW AND ACCEPTANCE PRIOR TO FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER COMPLETES A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. IF IN THE COURSE OF THE ORGANIZATION'S ACTIVITIES, A CONFLICT OF INTEREST ARISES, THE BOARD MEMBER DISCLOSES THE CONFLICT, REFRAINS FROM THE DELIBERATIONS AND ABSTAINS FROM VOTING. IF THERE IS UNCERTAINTY ABOUT WHETHER AN ACTUAL CONFLICT EXISTS, THE BOARD MEMBER DISCLOSES THE CIRCUMSTANCES AND THE REMAINDER OF THE BOARD MAKES A DETERMINATION ABOUT WHETHER THE SITUATION PRESENTS AN ACTUAL OR MATERIAL CONFLICT. DISCLOSURES, CONFLICTS AND THE BOARD MEMBERS' ABSTENTION FROM THE ACTION ARE REPORTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A IN ACCORDANCE WITH THE POLICIES OF THE BOARD OF HISTORIC HAWAII FOUNDATION, AN EVALUATION OF CY2013 PERFORMANCE FOR EXECUTIVE DIRECTOR KIERSTEN FAULKNER WAS CONDUCTED FOLLOWING THIS PROCEDURE: THE EVALUATION PROCESS WAS FACILITATED BY THE BOARD EXECUTIVE COMMITTEE, WITH THE OPPORTUNITY FOR PARTICIPATION BY THE ENTIRE BOARD. IN FEBRUARY A REVIEW OF THE CURRENT JOB DESCRIPTION FOR THE EXECUTIVE DIRECTOR WAS CONDUCTED, AND AN EVALUATION CHECKLIST WAS FINALIZED AND CIRCULATED TO ALL BOARD MEMBERS AND THE EXECUTIVE DIRECTOR. THE EVALUATION CHECKLIST WAS BASED UPON THE JOB DESCRIPTION AND THE ORGANIZATIONAL OBJECTIVES HISTORIC HAWAII FOUNDATION AND ITS STRATEGIC PLAN. THE EVALUATION CHECKLISTS WERE COMPLETED BY BOARD MEMBERS AND A COMPILATION OF THE RESULTS (IN THE FORM OF A COMPOSITE CHECKLIST) WAS PREPARED AND PRESENTED TO THE BOARD IN EXECUTIVE SESSION. THE EXECUTIVE DIRECTOR ALSO PREPARED A SEPARATE SELF EVALUATION, INCLUDING PROPOSED PERFORMANCE OBJECTIVES FOR CY2014. AT ITS MEETING IN EXECUTIVE SESSION THE BOARD REVIEWED THE COMPILATION OF THE EVALUATION CHECKLIST RESULTS AND DISCUSSED AND REACHED CONSENSUS ON EACH ITEM IN THE CHECKLIST AS REFLECTED IN THE COMPILATION. THE BOARD ALSO DISCUSSED THE COMPENSATION OF THE EXECUTIVE DIRECTOR, TAKING INTO ACCOUNT THE CURRENT FINANCIAL CIRCUMSTANCES OF HISTORIC HAWAII FOUNDATION, THE PERFORMANCE OF THE EXECUTIVE DIRECTOR, THE ECONOMY STATUS OF HAWAII, THE UNDERSTANDING OF THE BOARD ON COMPENSATION OF EXECUTIVE DIRECTORS/CEOS OF COMPARABLE ORGANIZATIONS IN HAWAII AND THE REGION, AND ANY OTHER CIRCUMSTANCES. THIS PROCESS IS DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE AND IN THE BOARD PRESIDENT'S CONFIDENTIAL FILE. FORM 990, PART VI, SECTION C, LINE 19 HISTORIC HAWAII FOUNDATION MAINTAINS COPIES OF ALL ORGANIZATIONAL DOCUMENTS, INCLUDING THE ARTICLES OF INCORPORATION, BY-LAWS AND DETERMINATION OF 501(C)(3) TAX EXEMPT STATUS IN PERPETUITY. HISTORIC HAWAII FOUNDATION MAINTAINS COPIES OF ITS ANNUAL FILING WITH THE INTERNAL REVIEW SERVICE (FORM 990), ANNUAL AUDIT OF FINANCIAL STATEMENTS, AND ANNUAL REPORTS FOR A PERIOD OF SIX YEARS. SUCH DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE CORPORATION OFFICE DURING NORMAL OFFICE HOURS. FORM 990, PART IX, LINES 7 AND 10: PAYROLL TAXES ARE INCLUDED ON LINE 7 (OTHER SALARIES AND WAGES) INSTEAD OF LINE 10 (PAYROLL TAXES).