FRIENDS OF IOLANI PALACE: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF IOLANI PALACE (EIN 99-0115665)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-14
IRS object ID: 201221359349306122
Schema version: 2010v3.4
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 D
Schedule G
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-14T16:55:45-05:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CW ASSOCIATES CPAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 BISHOP STREET SUITE 1040	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	990115665	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE FRIENDS OF IOLANI PALACE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	FRIE	NameControl
Phone	8085220822	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2259	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	968042259	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	AL DARLING	Name
Title	TREASURER	Title
Phone	8085220822	Phone
Date Signed	2012-05-14	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARK A HAYES	Name
Phone	8085311040	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	KIPPEN DE ALBA CHU	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2259	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	968042259	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2661076	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.IOLANIPALACE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1966	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	EDUCATION, RESEARCH, RESTORATION, REFURBISHMENT AND OPERATION FOR THE IOLANI PALACE COMPLEX.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	23	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	23	NbrIndependentVotingMembers
Total Nbr Employees	53	TotalNbrEmployees
Total Nbr Volunteers	306	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	335278	ContributionsGrantsPriorYear
Contributions Grants Current Year	901181	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1081487	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1164786	ProgramServiceRevenueCY
Investment Income Prior Year	9534	InvestmentIncomePriorYear
Investment Income Current Year	7167	InvestmentIncomeCurrentYear
Other Revenue Prior Year	997137	OtherRevenuePriorYear
Other Revenue Current Year	61780	OtherRevenueCurrentYear
Total Revenue Prior Year	2423436	TotalRevenuePriorYear
Total Revenue Current Year	2134914	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1126602	SalariesEtcPriorYear
Salaries Etc Current Year	965294	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	58662	TotalFundrsngExpCurrentYear
Other Expense Prior Year	670360	OtherExpensePriorYear
Other Expenses Current Year	977283	OtherExpensesCurrentYear
Total Expenses Prior Year	1796962	TotalExpensesPriorYear
Total Expenses Current Year	1942577	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	626474	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	192337	RevenuesLessExpensesCY
Total Assets BOY	498687	TotalAssetsBOY
Total Assets EOY	319064	TotalAssetsEOY
Total Liabilities BOY	404885	TotalLiabilitiesBOY
Total Liabilities EOY	338032	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	93802	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-18968	NetAssetsOrFundBalancesEOY
Mission Description	TO PRESERVE, RESTORE, INTERPRET, SHARE, AND CELEBRATE THE UNIQUE CULTURAL, HISTORICAL, AND SPIRITUAL QUALITIES OF `IOLANI PALACE AND ITS GROUNDS FOR THE BENEFIT OF NATIVE HAWAIIANS, THE PEOPLE OF HAWAI`I, AND THE WORLD.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	1518654	Expense
Revenue	1139025	Revenue
Description	MUSEUM OPERATIONS - OPERATED AND MAINTAINED THE IOLANI PALACE; TRAINED STAFF FOR TOURS; PLANNED PROGRAMS, EXHIBITS AND CEREMONIES.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	PALACE SHOPS - PRIMARILY SELLING PRODUCTS DERIVED FROM OR RELATED TO IOLANI PALACE HISTORY, ALONG WITH UNRELATED ITEMS FOR THE CONVENIENCE OF VISITORS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1518654	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	1	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	1	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	21	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	53	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	23	NbrVotingGoverningBodyMembers
Number Independent Voting Members	23	NumberIndependentVotingMembers
Family Or Business Relationship	1	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	LINDY OSHEA (ADMINISTRATIVE MANAGER)	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8085220822	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	364 S KING STREET	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (26 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
EDWINA PUCHI ROMIG
PRESIDENT	2.00	X	X	0	0	0
DANTON WONG
FIRST VICE PRESIDENT	2.00	X	X	0	0	0
ROBERT A ALM
SECOND VICE PRESIDENT	2.00	X	X	0	0	0
JOHN C WALKER JR
TREASURER	2.00	X	X	0	0	0
STERRY WELLS
CORPORATE SECRETARY	2.00	X	X	0	0	0
MICHELLE AKINA
DIRECTOR	2.00	X		0	0	0
W FRANK BRANDT
DIRECTOR	2.00	X		0	0	0
DESOTO BROWN
DIRECTOR	2.00	X		0	0	0
ROBERT I CROWELL
DIRECTOR	2.00	X		0	0	0
AL DARLING
DIRECTOR	2.00	X		0	0	0
RICI GUILD
DIRECTOR	2.00	X		0	0	0
KEN K HAYASHIDA
DIRECTOR	2.00	X		0	0	0
SYLVIA M HUSSEY
DIRECTOR	2.00	X		0	0	0
MICAH KANE
DIRECTOR	2.00	X		0	0	0
DAVID KAWANANAKOA
DIRECTOR	2.00	X		0	0	0
KATHERINE KEALOHA
DIRECTOR	2.00	X		0	0	0
RICHARD KENNEDY
DIRECTOR	2.00	X		0	0	0
HK BRUSS KEPPELER
DIRECTOR	2.00	X		0	0	0
DUCCIO MARIGNOLI
DIRECTOR	2.00	X		0	0	0
CHUCK PEARSON
DIRECTOR	2.00	X		0	0	0
KIHA PIMENTAL
DIRECTOR	2.00	X		0	0	0
PONO SHIM
DIRECTOR	2.00	X		0	0	0
LYNNE WOODDELL
DIRECTOR	2.00	X		0	0	0
QUENTIN KAWANANAKOA
DIRECTOR (FORMER)	2.00	X		0	0	0
CRYSTAL ROSE
DIRECTOR (FORMER)	2.00	X		0	0	0
KIPPEN DE ALBA CHU
EXECUTIVE DIRECTOR	40.00		X	151142	0	3527

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	151142	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	3527	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

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

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	99-1379 KOAHA PLACE	AddressLine1
City	AIEA	City
State	HI	State
ZIP Code	96701	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	SECURITY	DescriptionOfServices
Compensation	153061	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Membership Dues	60115	MembershipDues
Fundraising Events	129850	FundraisingEvents
Government Grants	206827	GovernmentGrants
All Other Contributions	504389	AllOtherContributions
Total Contributions	901181	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	PALACE TOURS	Description
Business Code	712110	BusinessCode
Total Revenue Column	1164786	TotalRevenueColumn
Related Or Exempt Function Income	1164786	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	1164786	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4788	TotalRevenueColumn
Exclusion	$4,788	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	3490	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	3490	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	3490	TotalRevenueColumn
Exclusion	$3,490	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	37541	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	35162	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	2379	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	2379	TotalRevenueColumn
Exclusion	$2,379	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	250327	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	129850	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	166276	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	84051	TotalRevenueColumn
Exclusion	$84,051	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	296546	GrossSalesOfInventory
Cost Of Goods Sold	324724	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-28178	TotalRevenueColumn
Related Or Exempt Function Income	-28178	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Business Code	712110	BusinessCode
Total Revenue Column	2417	TotalRevenueColumn
Related Or Exempt Function Income	2417	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	2417	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2134914	TotalRevenueColumn
Related Or Exempt Function Income	1139025	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$94,708	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	145705	Total
Program Services	58282	ProgramServices
Management And General	58282	ManagementAndGeneral
Fundraising	29141	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	819589	Total
Program Services	698432	ProgramServices
Management And General	110840	ManagementAndGeneral
Fundraising	10317	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	26769	Total
Management And General	26769	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	474	Total
Management And General	474	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	77509	Total
Program Services	13496	ProgramServices
Management And General	64013	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	68651	Total
Program Services	50672	ProgramServices
Management And General	15362	ManagementAndGeneral
Fundraising	2617	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	303735	Total
Program Services	234510	ProgramServices
Management And General	55179	ManagementAndGeneral
Fundraising	14046	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	5214	Total
Program Services	1992	ProgramServices
Management And General	3222	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	46552	Total
Program Services	42968	ProgramServices
Management And General	3584	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	160	Total
Management And General	160	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	24749	Total
Program Services	20034	ProgramServices
Management And General	3536	ManagementAndGeneral
Fundraising	1179	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
REPAIRS AND MAINTENANCE	335648	331815	3833
LEASE AND RENTAL EQUIPM	32003	28650	3353
TAXES AND FEES	28609	23160	4087	1362
MISCELLANEOUS	22911	14643	8268
DUES AND MEMBERSHIP	4299		4299

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1942577	Total
Program Services	1518654	ProgramServices
Management And General	365261	ManagementAndGeneral
Fundraising	58662	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	204062	BOY
EOY	117888	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	108207	BOY
EOY	50000	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	138149	BOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	6051	BOY
EOY	27187	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	41903	BOY
EOY	44622	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	155	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	182375	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	182375	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	160	BOY
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	79367	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	498687	BOY
EOY	319064	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	404885	BOY
EOY	338032	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	404885	BOY
EOY	338032	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-30273	BOY
EOY	-191666	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	124075	BOY
EOY	172698	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	93802	BOY
EOY	-18968	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	498687	BOY
EOY	319064	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	192337	ReconcilationRevenueExpenses
Reconcilation Other Changes	-305107	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	285685	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	286167	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	817173	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	335278	CurrentTaxYearMinus1Year
Current Tax Year	901181	CurrentTaxYear
Total	2625484	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	285685	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	286167	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	817173	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	335278	CurrentTaxYearMinus1Year
Current Tax Year	901181	CurrentTaxYear
Total	2625484	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	773727	AmountsSubstContributorsTotal
Public Support Total170	1851757	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	29904	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	9125	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	776	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	9534	CurrentTaxYearMinus1Year
Current Tax Year	8278	CurrentTaxYear
Total	57617	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Current Tax Year	84051	CurrentTaxYear
Total	84051	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2771	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	118949	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	18261	CurrentTaxYearMinus2Years
Current Tax Year	2417	CurrentTaxYear
Total	142398	Total

Field	Value	IRS element (for citing)
Total Support	2909550	TotalSupport
Gross Receipts From Admissions Etc	7056618	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.63640	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.91540	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
General Explanation	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE	GeneralExplanation

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 D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Scholar Research	X	CollectUsedForScholarResearch
Collect Used For Preservation	X	CollectUsedForPreservation
Solicited Assets For Sale	0	SolicitedAssetsForSale

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	79900	OtherCostOrOtherBasis
Depreciation	79900	Depreciation
Book Value	0	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	102475	OtherCostOrOtherBasis
Depreciation	102475	Depreciation
Book Value	0	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	INVESTMENTS	Description
Book Value	79367	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	79367	TotalOfBookValueSecurities
Total Revenue	2134914	TotalRevenue
Total Expenses	1942577	TotalExpenses
Excess Or Deficit For Year	192337	ExcessOrDeficitForYear
Net Unrealized GL On Investments	4239	NetUnrealizedGLOnInvestments
Prior Period Adjustments	-309346	PriorPeriodAdjustments
Total Adjustments	-305107	TotalAdjustments
Excess Or Deficit Per FS	-112770	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2414780	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	4239	NetUnrealizedGainsInvestments
Other Revenues	324724	OtherRevenues
Revenue Not Rptd F990	328963	RevenueNotRptdF990
Revenue Subtotal	2085817	RevenueSubtotal
Investment Expenses Not Included	474	InvestmentExpensesNotIncluded
Other Revenues Not Included	48623	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	49097	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	2134914	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2266827	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	324724	OtherExpensesIncluded
Expenses Not Rptd F990	324724	ExpensesNotRptdF990
Expenses Subtotal	1942103	ExpensesSubtotal
Investment Expenses Not Included2	474	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	474	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1942577	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
PART III, LINE 1A:	THE HISTORICAL COLLECTION CONSISTS OF ORIGINAL FURNISHINGS AND OTHER ITEMS FOR THE IOLANI PALACE COMPLEX. THE COLLECTION IS CONTINUOUSLY CATALOGED, CARED FOR AND PRESERVED. THE COLLECTION ITEMS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THEY HAVE NO ALTERNATIVE USE. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR ACQUIRED OR AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED FUNDS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM THE DISPOSITION OF COLLECTION ITEMS, IF ANY, ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES.
PART III, LINE 4:	THERE ARE OVER 4,700 OBJECTS IN THE COLLECTIONS AT 'IOLANI PALACE. THEY INCLUDE FURNITURE, DECORATIVE OBJECTS, HOUSEHOLD ITEMS AND PERSONAL FURNISHINGS OF THE HAWAIIAN ROYAL FAMILY. THE COLLECTING FOCUS IS OBJECTS THAT WERE PRESENT IN THE PALACE FROM THE TIME IT WAS BUILT IN 1882 TO WHEN THE MONARCHY WAS OVERTHROWN IN 1893. PERIOD SUBSTITUTES ARE USED TO COMPLETE THE FURNISHINGS OF PERIOD ROOMS, WHEN THE ORIGINAL ARTIFACTS ARE NOT AVAILABLE. OBJECTS RECEIVED AS STATE PRESENTATION GIFTS FROM OTHER MONARCHS AND GOVERNMENTS SIGNIFY INTERNATIONAL RECOGNITION OF HAWAII'S INDEPENDENCE AND THE BONDS OF FRIENDSHIP THAT EXISTED BETWEEN HAWAII AND OTHER NATIONS AROUND THE WORLD. OTHER ITEMS ARE IMPORTANT AS ANCIENT INHERITED SYMBOLS OF CHIEFLY AUTHORITY THAT SHOWCASE THE SKILLS OF NATIVE HAWAIIAN ARTISANS. THE PALACE MAINTAINS ONE OF THE FINEST COLLECTIONS OF AMERICAN GOTHIC REVIVAL FURNITURE MANUFACTURED BY THE A.H. DAVENPORT COMPANY OF BOSTON. THE ORIGINAL ORDER TO FURNISH THE NEW PALACE IN 1882 CONSISTED OF OVER 200 PIECES. TODAY THERE ARE 77 PIECES OF A.H. DAVENPORT FURNITURE AT THE PALACE FROM THAT ORDER WHICH ARE ON LOAN FROM THE STATE OF HAWAII, BISHOP MUSEUM, OR HAVE BEEN DONATED TO IOLANI PALACE OR PURCHASED FOR THE COLLECTION. BI-CULTURAL OBJECTS CRAFTED OUT OF NATIVE HARDWOODS ACCORDING TO WESTERN DESIGNS AND CHINA TRADE ITEMS IN THE COLLECTIONS ARE NOTEWORTHY IN ILLUSTRATING THE CULTURAL DIVERSITY AND TRADE THAT EXISTED IN NINETEENTH CENTURY HAWAII. OVER 1,000 PIECES OF ORIGINAL CHINA AND GLASSWARE HAVE RETURNED TO THE PALACE. THERE ARE OVER 1,000 PIECES OF ORIGINAL PALACE STATIONARY, PHOTOGRAPHS, INVITATIONS AND MENUS. OVER 100 ORIGINAL TEXTILES ARE IN THE COLLECTION. PAINTINGS INCLUDE WORKS BY PROMINENT ARTISTS WORKING IN HAWAII IN THE LATE NINETEENTH CENTURY, SUCH AS WILLIAM COGSWELL, JULES TAVERNIER, D. HOWARD HITCHCOCK, PAUL PETROVITS, CHARLES FURNEAUX, AND ROBERT BARNFIELD. THE PALACE COLLECTIONS OF FURNITURE AND FURNISHINGS ARE USED THROUGHOUT THE BUILDING TO RECREATE PERIOD ROOM INTERIORS OF THE HAWAIIAN MONARCHY ERA. COLLECTION PIECES ARE ALSO EXHIBITED WITH INTERPRETIVE TEXT IN MODERN GALLERY SPACES IN THE PALACE BASEMENT. THE COLLECTION IS AN INVALUABLE FOR EDUCATING VISITORS FROM HAWAII AND AROUND THE WORLD.
PART X:	MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE FRIENDS OF IOLANI PALACE AS OF JUNE 30, 2011 AND FOR THE YEAR THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE FRIENDS OF IOLANI PALACE HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. SUCH RETURNS ARE OPEN FOR EXAMINATION UNTIL THE STATUTE OF LIMITATIONS EXPIRES.	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
	COST OF PALACE SHOP 324,724.	PART XII, LINE 2D - OTHER ADJUSTMENTS:
	INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 48,623.	PART XII, LINE 4B - OTHER ADJUSTMENTS:
	COST OF PALACE SHOP 324,724.	PART XIII, LINE 2D - OTHER ADJUSTMENTS:

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	ROYAL GARDEN PARTY	NameOfEvent1
Gross Receipts Event1	154290	GrossReceiptsEvent1
Charitable Contributions Event1	129850	CharitableContributionsEvent1
Gross Revenue Event1	24440	GrossRevenueEvent1
Non Cash Prizes Event1	366	NonCashPrizesEvent1
Rent Facility Costs Event1	19318	RentFacilityCostsEvent1
Food And Beverage Event1	19364	FoodAndBeverageEvent1
Entertainment Event1	1024	EntertainmentEvent1
Other Direct Expenses Event1	7494	OtherDirectExpensesEvent1
Name Of Event2	HOSTED EVENTS	NameOfEvent2
Gross Receipts Event2	225887	GrossReceiptsEvent2
Gross Revenue Event2	225887	GrossRevenueEvent2
Other Direct Expenses Event2	118710	OtherDirectExpensesEvent2
Gross Receipts Total	380177	GrossReceiptsTotal
Charitable Contributions Total	129850	CharitableContributionsTotal
Gross Revenue Total Events	250327	GrossRevenueTotalEvents
Non Cash Prizes Total Events	366	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	19318	RentFacilityCostsTotalEvents
Food And Beverage Total Events	19364	FoodAndBeverageTotalEvents
Entertainment Total Events	1024	EntertainmentTotalEvents
Other Direct Expenses Total Events	126204	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	166276	DirectExpenseSummaryEvents
Net Income Summary	84051	NetIncomeSummary

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	KIPPEN DE ALBA CHU	NamePerson
Base Compensation Filing Org	151142	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	0	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	0	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	3527	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	154669	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Schedule M IRS990ScheduleM

Art Historical Treasures ArtHistoricalTreasures

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	10	NumberOfContributions
Noncash Contribs Rptd F990	0	NoncashContribsRptdF990

Field	Value	IRS element (for citing)
Number Of8283 Received	0	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS:	PART I, COLUMN (B):	THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED.
NON REPORTING OF REVENUE:	PART I, LINE 33:	A ZERO AMOUNT WAS REPORTED ON FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1G, BECAUSE THE ORGANIZATION DID NOT CAPITALIZE ITS HISTORICAL COLLECTIONS, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25).

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
FORM 990, PART VI, SECTION A, LINE 2	DAVID KAWANANAKOA (DIRECTOR) AND QUENTIN KAWANANAKOA (FORMER DIRECTOR) HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11	FORM 990 IS REVIEWED BY THE INTERNAL AFFAIRS COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO SIGNING BY AN OFFICER. IT IS DISTRIBUTED TO THE FULL BOARD OF DIRECTORS.
	CLASSES THROUGH PROSERVICE ARE SCHEDULED TO TRAIN EMPLOYEES WITH REGARDS TO COMPLIANCE ISSUES. SPECIFIC TRAINING HAS BEEN HELD FOR MANAGERS AND SOME GENERAL TRAINING SESSIONS THAT SUMMARIZE WRITTEN STANDARDS AND FEDERAL REQUIREMENTS HAVE BEEN EXECUTED	FORM 990, PART VI, SECTION B, LINE 12C
	THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. THE BOARD UTILIZES BENCHMARKING MEASURES ALONG WITH EVALUATING PERFORMANCE. DELIBERATION AND DECISION ARE DOCUMENTED IN THE MINUTES.	FORM 990, PART VI, SECTION B, LINE 15A
	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.	FORM 990, PART VI, SECTION C, LINE 19
	THE AMOUNTS INCLUDE WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES.	FORM 990, PART IX, LINE 7, OTHER SALARIES AND WAGES DESCRIPTION:
CHANGES IN NET ASSETS OR FUND BALANCES:	NET UNREALIZED GAINS ON INVESTMENTS: 4,239. PRIOR PERIOD ADJUSTMENTS: -309,346. TOTAL TO FORM 990, PART XI, LINE 5: -305,107.	FORM 990, PART XI, LINE 5: