2014-11-14T18:36:58-06:00 2013-12-31 273670123 SCHLISSEL & ASSOCIATES LLC 1164 BISHOP STREET - STE 1612 HONOLULU HI 96813 990 2013-01-01 237302232 POLYNESIAN VOYAGING SOCIETY POLY 8088421101 10 SAND ISLAND PARKWAY HONOLULU HI 96819 DENNIS FERN TREASURER 8088421101 2014-11-14 1 ALAN M SCHLISSEL P01451320 8087327232 2013 2015-11-30 17:44:51Z NAINOA THOMPSON 10 SAND ISLAND PARKWAY HONOLULU HI 96819 1893323 0 X HTTP://HOKULEA.COM X 1973 HI THE POLYNESIAN VOYAGING SOCIETY HAS LAUNCHED (THROUGH THE RENOVATION OF OUR VOYAGING CANOE, HOKULE'A) SAIL PLANS FOR HAWAI'I-WIDE EDUCATIONAL PROGRAMS/VOYAGES AND A SAIL PLAN FOR A WORLDWIDE VOYAGE. THE PURPOSE OF THE WORLDWIDE VOYAGE IS TO BECOME A CATALYST FOR POSITIVE CHANGE IN HAWAI'I BY CONSTANTLY LEARNING FROM AND NUTURING RELATIONSHIPS WORLDWIDE THAT SHARE THE VALUES AND RESPONSIBILITY OF CARING FOR ISLAND EARTH, HER OCEANS AND CHILDREN, WHILE HONORING OUR HERITAGE AND PERPETUATING OUR CULTURE. 18 15 9 800 0 0 137513 1882812 434818 0 6 174 43778 10326 616115 1893312 0 0 0 0 285950 578444 0 0 152823 425693 984050 711643 1562494 -95528 330818 1441576 1923169 1080336 1483070 361240 440099 X FOUNDED ON A LEGACY OF PACIFIC OCEAN EXPLORATION, THE POLYNESIAN VOYAGING SOCIETY SEEKS TO PERPETUATE THE ART AND SCIENCE OF TRADITIONAL POLYNESIAN VOYAGING AND THE SPIRIT OF EXPLORATION THROUGH EXPERIENTIAL EDUCATIONAL PROGRAMS THAT INSPIRE STUDENTS AND THEIR COMMUNITIES TO RESPECT AND CARE FOR THEMSELVES, EACH OTHER, AND THEIR NATURAL AND CULTURAL ENVIRONMENTS. 0 0 917161 IN 2013 THE ORGANIZATION PROVIDED OUTREACH AND EDUCATION ABOUT TRADITIONAL NATIVE HAWAIIAN VOYAGING AND NAVIGATION TO AN ESTIMATED 23,335 PEOPLE VIA DRYDOCK WORK, CREW TRAINING, COMMUNITY AND SCHOOL OUTREACH PROGRAMS, AND VOYAGES THROUGHOUT HAWAI'I. 917161 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 1 18 0 1 9 1 0 0 0 0 0 0 0 0 X 18 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X THE ORGANIZATION 8088421101 10 SAND ISLAND PARKWAY HONOLULU HI 96819 CHARLES NAINOA THOMPSON PRESIDENT 40.00 X X 99000 0 350 BRUCE BLANKENFELD VICE PRESIDENT 40.00 X X 82500 0 292 WILLIAM TAM DIRECTOR 0.50 X 0 0 0 WILLIAM ORNELLAS DIRECTOR 0.50 X 0 0 0 NEIL HANNAHS DIRECTOR 0.50 X 0 0 0 MICHAEL CUNNINGHAM SECRETARY 0.50 X X 0 0 0 MICHAEL CHUN DIRECTOR 0.50 X 0 0 0 LAURA THOMPSON DIRECTOR 0.50 X 0 0 0 DR NATHAN WONG DIRECTOR 0.50 X 0 0 0 DR BENJAMIN TAMURA DIRECTOR 0.50 X 0 0 0 DENNIS FERN TREASURER 0.50 X X 0 0 0 CATHERINE FULLER DIRECTOR 0.50 X 0 0 0 HARRY HO DIRECTOR 0.50 X 0 0 0 LILIKALA KAME'ELEIHIWA DIRECTOR 0.50 X 0 0 0 BYRON MALLOTT DIRECTOR 0.50 X 0 0 0 HARDY SPOEHR DIRECTOR 0.50 X 0 0 0 ROBERT WITT DIRECTOR 0.50 X 0 0 0 AUGUST YEE DIRECTOR 0.50 X 0 0 0 HEIDI GUTH CHIEF OPERATING OFFICER 40.00 X 90000 0 6842 CLYDE NAMUO CHIEF EXECUTIVE OFFICER 40.00 X 86667 0 236 358167 0 7720 0 0 0 0 0 39983 497082 1345747 56857 1882812 174 174 10331 11 10320 10320 OTHER INCOME 900099 6 6 6 1893312 6 0 10494 X 365887 181640 146996 37251 161988 116258 45730 6609 411 6198 43960 26013 15035 2912 44293 7487 36806 300942 188282 112660 12562 6281 6281 46205 30495 15710 7893 6918 975 7394 7394 66694 62349 4345 48055 45922 2133 BAD DEBT EXPENSE 182625 0 182625 0 SUPPLIES & EQUIPMENT 176655 162367 14288 0 REPAIRS & MAINTENANCE 43294 43294 0 0 PUBLICATION EXPENSES 28412 28412 0 0 19026 3638 15388 1562494 917161 492510 152823 22361 442955 19055 72077 1572 31580 1266 4833 1660844 289120 1397322 1371724 1441576 1923169 3220 113004 0 235982 63050 0 1001667 1102668 12399 31416 1080336 1483070 X 336105 415142 25135 24957 361240 440099 1441576 1923169 X 330818 -251959 X X 0 1 X 1 0 X 163856 52522 184944 137513 1882812 2421647 163856 52522 184944 137513 1882812 2421647 457510 1964137 1719 787 457 6 174 3143 80000 104 6 80110 2504900 1539652 0.78410 0.76950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1640844 289120 1351724 20000 20000 1371724 ACCRUED VACATION 28361 ACCRUED GET 12 ACCRUED PAYROLL LIABILITIES 3043 31416 X 1798012 323307 323307 1474705 418607 418607 1893312 1719153 323307 15977 339284 1379869 182625 182625 1562494 PART X, LINE 2: FOOTNOTE TO FINANCIAL STATEMENTS - INCOME TAXES EXEMPTION: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER SECTION 235 OF THE HAWAII REVISED STATUTES. IN 2009, THE ORGANIZATION ADOPTED ACCOUNTING RULES RELATED TO UNCERTAIN TAX POSITIONS. IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ORGANIZATION EVALUATES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENT'S JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION FILES INFORMATION RETURNS IN THE UNITED STATES ("U.S.") FEDERAL JURISDICTION. THE ORGANIZATION'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE 2010 THROUGH 2013 TAX YEARS FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2013. IT IS THE ORGANIZATION'S POLICY TO ACCRUE INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS DURING THE YEAR ENDED DECEMBER 31, 2013 AND 2012. PART XI, LINE 4B - OTHER ADJUSTMENTS: DEFERRED GRANT REVENUE 235,982. CONTRIBUTION PLEDGES (NETTED WITH BAD DEBT EXP IN AUDITED FINANCIALS) 182,625. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACCRUED VACATION NOT PAID 15,977. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE (NETTED WITH CONTRIBUTION PLEDGES IN AUDITED FINANCIALS) 182,625. X X X X X 1 MATARIKI GROUP LLC 7473 MAKAA STREET HONOLULU HI 96825 FUND DEVELOPMENT STRATEGY & IMPLEMENTATION 0 0 82293 0 NANCY BARRY 1933 WILHELMINA RISE HONOLULU HI 96816 FUND DEVELOPMENT STRATEGY EVALUATION & IMPROVEMENT 0 0 30367 0 112660 HI SCHEDULE G, PART I, LINE 2B, COLUMN (V) MATARIKI GROUP LLC PROVIDES PROFESSIONAL SERVICES RELATED TO FUNDRAISING TO SUPPORT THE WORLDWIDE VOYAGE AND THE SUSTAINABILITY OF THE ORGANIZATION; IDENTIFICATION OF POTENTIAL DONORS/FUNDING; AND IMPLEMENTATION OF FUNDRAISING STRATEGIES. NANCY BARRY PROVIDES PROFESSIONAL SERVICES RELATED TO EVALUATION OF FUND DEVELOPMENT STRATEGIES AND ALSO PROVIDES RECOMMENDATIONS ON STRATEGY IMPROVEMENT. BRUCE BLANKENFELD OFFICER/DIRECTOR WITH A FAMILY RELATIONSHIP WITH ANOTHER OFFICER/DIRECTOR 82792 PAYMENT OF COMPENSATION TO A FAMILY MEMBER OF A CURRENT OFFICER/DIRECTOR. VICE PRESIDENT BRUCE BLAKENFELD RECEIVED COMPENSATION FOR SERVICES PERFORMED AS AN EMPLOYEE OF THE ORGANIZATION. 0 CHARLES NAINOA THOMPSON OFFICER/DIRECTOR WITH A FAMILY RELATIONSHIP WITH ANOTHER OFFICER/DIRECTOR 99350 PAYMENT OF COMPENSATION TO A FAMILY MEMBER OF A CURRENT OFFICER/DIRECTOR. PRESIDENT CHARLES NAINOA THOMPSON RECEIVED COMPENSATION FOR SERVICES PERFORMED AS AN EMPLOYEE OF THE ORGANIZATION. 0 X 10 30050 APPRAISAL X 1 839 COST X FUEL 1 11303 COST X LARGE CLEAT F 1 5681 COST X SUPPLIES 4 3569 COST X TIRE BEARINGS 1 2696 COST X PAINT 1 1200 COST X 40 FOOT CONTA 1 1000 COST X FOOD DONATION 4 520 COST 1 1 0 0 PART I, COLUMN (B): COLUMN B, LINE 1 FOR ART- WORKS OF ART REPORTS THE NUMBER OF ITEMS RECEIVED IN THIS CATEGORY. COLUMB B FOR ALL OTHER CATEGORIES REPORTS THE NUMBER OF CONTRIBUTIONS RECEIVED IN EACH CATEGORY. PART I, LINE 30B: ORGANIZATION RECEIVED DONATION OF TEN PIECES OF ART WHICH DONOR REQUESTED THE ORGANIZATION HOLD FOR AT LEAST THREE YEARS BEFORE SELLING. FORM 990, PART VI, SECTION A, LINE 2 DIRECTOR LAURA THOMPSON AND PRESIDENT NAINOA THOMPSON ARE MOTHER AND SON. PRESIDENT NAINOA THOMPSON AND VICE PRESIDENT BRUCE BLANKENFELD ARE BROTHERS-IN-LAW. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING THE FORM 990 WITH THE INTERNAL REVENUE SERVICE, A COPY OF THE DRAFT FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD MEMBERS ARE REQUIRED TO READ THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND PROVIDE A SIGNED STATEMENT OF UNDERSTANDING. IF A POTENTIAL CONFLICT OF INTEREST OCCURS, IT IS REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 OFFICER COMPENSATION IS APPROVED BY BOARD OF DIRECTORS AS PART OF THE ANNUAL OPERATING BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE THROUGH THE STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS. THE ORGANIZATION ALSO MAKES GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROF FEES - DOCUMENTARY: PROGRAM SERVICE EXPENSES 122,849. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 122,849. PROF FEES - FUND DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 112,660. TOTAL EXPENSES 112,660. PROF FEES - OTHER: PROGRAM SERVICE EXPENSES 65,433. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,433. FORM 990, PART XI, LINE 9: DEFERRED GRANTS INCLUDED IN FORM 990 INCOME -235,982. ACCRUED VACATION NOT INCLUDED IN FORM 990 EXPENSES -15,977. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND SELECTION OF THE INDEPENDENT AUDITOR IS THE RESPONSIBILITY OF THE BOARD OF DIRECTORS. WRITTEN BIDS FROM VARIOUS CPAS ARE SOLICITED AND THE SELECTION OF THE AUDITOR IS BASED ON THE AUDITOR'S EXPERIENCE IN NONPROFIT FINANCES, REPUTATION AND REASONABLENESS OF THE BID AMOUNT. THE BOARD REVIEWS THE AUDITED FINANCIAL STATEMENTS WITH THE AUDITOR BEFORE APPROVAL. THE OVERSIGHT AND SELECTION PROCESS HAVE NOT CHANGED DURING THE TAX YEAR.