TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP (EIN 99-0073480)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-05-13
IRS object ID: 201101339349305605
Schema version: 2009v1.7
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	2011-05-13T16:53:04-05:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1132 BISHOP STREET STE 1200	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	2009-07-01	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 DBA KAMEHAMEHA SCHOOLS	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	TRUS	NameControl
Phone	8085236200	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3466	AddressLine1
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	2011-05-02	DateSigned
Authorize Third Party	0	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LORI KS TAIRA	Name
Phone	8085430700	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	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	4654830167	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
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 OKamehameha 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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	3528	TotalNbrEmployees
Total Nbr Volunteers	2400	TotalNbrVolunteers
Total Gross UBI	1879112	TotalGrossUBI
Net Unrelated Business Txbl Income	757354	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	50000	ContributionsGrantsPriorYear
Contributions Grants Current Year	500000	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	28178413	ProgramServiceRevenuePriorYear
Program Service Revenue CY	27914666	ProgramServiceRevenueCY
Investment Income Prior Year	-388808428	InvestmentIncomePriorYear
Investment Income Current Year	202423212	InvestmentIncomeCurrentYear
Other Revenue Prior Year	86965179	OtherRevenuePriorYear
Other Revenue Current Year	102916347	OtherRevenueCurrentYear
Total Revenue Prior Year	-273614836	TotalRevenuePriorYear
Total Revenue Current Year	333754225	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	55114632	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	61515058	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	145740819	SalariesEtcPriorYear
Salaries Etc Current Year	156565175	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	142920524	OtherExpensePriorYear
Other Expenses Current Year	137585242	OtherExpensesCurrentYear
Total Expenses Prior Year	343775975	TotalExpensesPriorYear
Total Expenses Current Year	355665475	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-617390811	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-21911250	RevenuesLessExpensesCY
Total Assets BOY	5952465401	TotalAssetsBOY
Total Assets EOY	6414591498	TotalAssetsEOY
Total Liabilities BOY	454981507	TotalLiabilitiesBOY
Total Liabilities EOY	480978454	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	5497483894	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5933613044	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	264426471	Expense
Grants	61515058	Grants
Revenue	27914666	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 K-12 and 31 preschools. For over one hundred and twenty 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).As of June 30, 2010, the overall fair value of Kamehameha Schools' endowment was approximately $7.8 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, 2010, Kamehameha Schools spent approximately $299 million on educational programs and educational support, with $102 million spent on community-focused programs and $129 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 2010 was the fifth year of the 10-year education strategic plan, and the number of children and families impacted by Kamehameha's campus and community programs increased by more than 2 percent, from approximately 44,400 learners to more than 45,400 learners. More than 13,400 parents and caregivers were provided training and support for families and caregivers of children in the prenatal to grade 12 community.Prenatal to 8 years of age:Kamehameha Schools served more than 9,400 keiki ages 0-8 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 31 KS preschool sites across the state and nearly 4,000 students served through community collaborations. Nearly 1,900 Pauahi Keiki Scholarships were awarded totaling $11.3 million.Grades 4 through post-high:Kamehameha Schools served more than 17,100 learners through its enrichment, campus outreach and summer school programs such as the Explorations Series, Kamehameha Scholars, 'Ike Pono and Career & Post-High Counseling. More than 2,000 post-high scholarships were awarded totaling $12.6 million and more than 3,600 students were supported with $9.1 million in per-pupil funding and support to 17 of the Department of Education's 31 public charter schools. More than 1,850 non-campus learners were enrolled in campus-based summer programs.Campus programs:Kamehameha Schools educated more than 5,370 learners, including graduating more than 650 seniors, at campus programs on Hawai'i, on Maui and at Kapalama. Orphan and indigent children comprised approximately 30 percent of students invited to campus programs and 25 percent of students enrolled during fiscal year 2010. For more, including a copy of Kamehameha Schools' audited "Consolidated Financial Statements and Supplemental Schedules" for fiscal year 2010, please visit www.ksbe.edu/annualreports.	Description
Total Program Service Expense	264426471	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Donor Advised Funds	1	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	1	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Balance Sheet Amounts Reported	1	BalanceSheetAmountsReported
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	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	1	GrantsToOrganizations
Grants To Individuals	1	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	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	1	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	733	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	3528	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	BR	NameOfForeignCountry
Name Of Foreign Country	CI	NameOfForeignCountry
Name Of Foreign Country	CH	NameOfForeignCountry
Name Of Foreign Country	EZ	NameOfForeignCountry
Name Of Foreign Country	EG	NameOfForeignCountry
Name Of Foreign Country	GR	NameOfForeignCountry
Name Of Foreign Country	IC	NameOfForeignCountry
Name Of Foreign Country	IN	NameOfForeignCountry
Name Of Foreign Country	ID	NameOfForeignCountry
Name Of Foreign Country	JA	NameOfForeignCountry
Name Of Foreign Country	PK	NameOfForeignCountry
Name Of Foreign Country	PE	NameOfForeignCountry
Name Of Foreign Country	PL	NameOfForeignCountry
Name Of Foreign Country	KS	NameOfForeignCountry
Name Of Foreign Country	CE	NameOfForeignCountry
Name Of Foreign Country	TW	NameOfForeignCountry
Name Of Foreign Country	TU	NameOfForeignCountry
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Nbr Voting Governing Body Members	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	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	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	1	InvestmentInJointVenture
Written Policy Or Procedure	1	WrittenPolicyOrProcedure
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	Deborah Erskine CONTROLLER	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

Form990 Part VII Section A Form990PartVIISectionA (27 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
DIANE PLOTTS
TRUSTEE	20.00	X	98850	0	0
CORBETT KALAMA
TRUSTEE	20.00	X	92100	0	0
J DOUGLAS ING
TRUSTEE	20.00	X	92100	0	0
ROBERT KIHUNE
TRUSTEE	20.00	X	72300	0	0
C NAINOA THOMPSON
TRUSTEE	20.00	X	106050	0	0
MICAH KANE
TRUSTEE	20.00	X	33300	0	0
Dee Jay Mailer
CEO	50.00		484687	0	47311	X
KIRK BELSBY
VP-ENDOWMENT	50.00		440590	0	43219	X
ANN BOTTICELLI
VP-COMM RELATIONS	50.00		179325	0	30558	X
D ROD CHAMBERLAIN
VP-CAMPUS STRATEGIES	50.00		241498	0	44996	X
SYLVIA HUSSEY
VP-EDU SUPPORT SVC	50.00		146353	0	33817	X
MICHAEL LOO
VP-FINANCE & ADMIN	50.00		270600	0	41503	X
CHRISTOPHER PATING
VP-STRATEGIC PLNG	50.00		353491	0	28484	X
COLLEEN WONG
VP-LEGAL SERVICES	50.00		250767	0	55746	X
MICHAEL CHUN
HEADMASTER-KAPALAMA	50.00		238615	0	36711		X
LEE ANN DELIMA
HEADMASTER-MAUI	50.00		191465	0	35131		X
STANLEY FORTUNA JR
HEADMASTER-HAWAII	50.00		230804	0	42410		X
DARREL HOKE
DIR INTERNAL AUDIT	50.00		199303	0	24045		X
ELIZABETH HOKADA
DIR FINANCIAL ASSETS	50.00		309822	0	45930		X
PAUL QUINTILIANI
DIR COMMERCIAL ASSET	50.00		274891	0	34008			X
MICHAEL DANG
DIR PLANNING & DVLPMT	50.00		246114	0	40354			X
SUSAN TODANI
DIR SPECIAL PROJECTS	50.00		191562	0	41644			X
BURTON YUEN
INV MGR / ENDOWMENT	50.00		190510	0	23314			X
HUNTER PRAYWELL
DIR-IT	50.00		176335	0	21489			X
LIVINGSTON WONG
DIR OF ENDOWMENT LEGAL DIV	50.00		0	0	0				X
JULIAN AKO
PRINCIPAL HIGH SCHOOL	50.00		142642	0	33340				X
KENDALL PAULSEN
DIRECTOR OF COMMUNITY RELA	50.00		0	0	0				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	5254074	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	704010	TotalOtherCompensation
Number Individuals GT100 K	98	NumberIndividualsGT100K
Formers Listed	1	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
GATESIDE
522 AHUI STREET	HONOLULU	HI	96813	CONTRACTING SERVICES	4466344
CONSTRUCTION R US INC
46-208 KAHUHIPA ST STE 101	KANEOHE	HI	96744	CONTRACTING SERVICES	2970070
JAY KADOWAKI INC
518 AHUI ST	HONOLULU	HI	96813	construction SERVICES	2908059
MITSUNAGA & Associates
747 AMANA STREET SUITE 216	HONOLULU	HI	96814	ARCHITECTURAL SERVICES	2386440
HAWAIIAN DREDGING & CONSTRUCTION
PO BOX 4088	HONUlulu	HI	96812	CONSTRUCTION SERVICES	2359352

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	159	NumberOfContractorsGT100K
Related Organizations	500000	RelatedOrganizations
Total Contributions	500000	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	611600	13387963	13387963
FOOD SERVICES	611600	6961336	6961336
STUDENT FEES	611600	6706714	6706714
SCHOOL STORE	611710	338743	338743
CAMPUS OPERATION RECOV	611710	319586	319586

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	200324	TotalRevenueColumn
Related Or Exempt Function Income	160353	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	3971	UnrelatedBusinessRevenue
Exclusion	$36,000	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	27914666	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	64239344	TotalRevenueColumn
Unrelated Business Revenue	309028	UnrelatedBusinessRevenue
Exclusion	$63,930,316	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	723	TotalRevenueColumn
Exclusion	$723	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	227601207	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	133555203	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	94046004	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	94046004	TotalRevenueColumn
Exclusion	$94,046,004	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	4283725489	Securities
Other	41687297	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4185779010	Securities
Other	1449908	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	97946479	Securities
Other	40237389	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	138183868	TotalRevenueColumn
Exclusion	$138,183,868	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	1065003	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	291821	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	773182	TotalRevenueColumn
Exclusion	$773,182	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
net premiums earned	524298	3188391	3132409	55982
PARKING REVENUE	532000	1311157		1311157
ADVERTISING REV	541800	198974		198974

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3397916	TotalRevenueColumn
Related Or Exempt Function Income	3397916	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	8096438	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	333754225	TotalRevenueColumn
Related Or Exempt Function Income	34405020	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	1879112	UnrelatedBusinessRevenue
Exclusion	$296,970,093	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	21440625	Total
Program Services	21440625	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	40074433	Total
Program Services	40074433	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	5797209	Total
Program Services	3156095	ProgramServices
Management And General	2641114	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	113281451	Total
Program Services	92291011	ProgramServices
Management And General	20990440	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	11371054	Total
Program Services	9114431	ProgramServices
Management And General	2256623	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	17355293	Total
Program Services	13911078	ProgramServices
Management And General	3444215	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	8760168	Total
Program Services	7021684	ProgramServices
Management And General	1738484	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	133289	Total
Management And General	133289	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	5363753	Total
Management And General	5363753	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	290512	Total
Management And General	290512	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	111953	Total
Management And General	111953	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	19299975	Total
Management And General	19299975	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	24336515	Total
Program Services	10140320	ProgramServices
Management And General	14196195	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	306040	Total
Program Services	6400	ProgramServices
Management And General	299640	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9453275	Total
Program Services	7425701	ProgramServices
Management And General	2027574	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	12552647	Total
Program Services	1202488	ProgramServices
Management And General	11350159	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	10068272	Total
Program Services	9128525	ProgramServices
Management And General	939747	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	3006148	Total
Program Services	2576653	ProgramServices
Management And General	429495	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	724596	Total
Program Services	486725	ProgramServices
Management And General	237871	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	6943926	Total
Program Services	6943926	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	500985	Total
Program Services	272988	ProgramServices
Management And General	227997	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	26473256	Total
Program Services	25161321	ProgramServices
Management And General	1311935	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	780812	Total
Program Services	1908549	ProgramServices
Management And General	-1127737	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Repairs and Alterations	5611454	5167529	443925
Student Expenses	5433919	3159243	2274676
Food Services	3120009	3120009
miscellaneous	3073906	716737	2357169

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	355665475	Total
Program Services	264426471	ProgramServices
Management And General	91239004	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	25467	BOY
EOY	24469	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	21691452	BOY
EOY	29124993	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1753244	BOY
EOY	3032679	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	99390243	BOY
EOY	107071538	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1323902396	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	468002826	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	849299628	BOY
EOY	855899570	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	2083554923	BOY
EOY	1799724176	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	2770484035	BOY
EOY	3407293698	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	126266409	BOY
EOY	212420375	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5952465401	BOY
EOY	6414591498	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	53670821	BOY
EOY	61992160	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	19075782	BOY
EOY	21221382	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	235416190	BOY
EOY	226770476	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	146818714	BOY
EOY	170994436	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	454981507	BOY
EOY	480978454	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5497483894	BOY
EOY	5933613044	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5497483894	BOY
EOY	5933613044	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5952465401	BOY
EOY	6414591498	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	0	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	4369	FilingOrganizationsTotals

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	107584	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	111953	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	264314518	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	264426471	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

Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx

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

Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx

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

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	265464	CurrentYearMinus3
Current Year Minus2	435885	CurrentYearMinus2
Current Year Minus1	187825	CurrentYearMinus1
Current Year	111953	CurrentYear
Total	1001127	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 Minus1	282	CurrentYearMinus1
Current Year	4369	CurrentYear
Total	4651	Total

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number Funds Held	3	NumberFundsHeld
Contrib To Funds And Other Accounts	0	ContribToFundsAndOtherAccounts
Grants Funds And Other Accounts	0	GrantsFundsAndOtherAccounts
Aggregate Fund Value	1800632	AggregateFundValue
Disclosed Orgs Legal Control	1	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	1	DisclosedForCharitablePurposes

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Revenues Included	0	RevenuesIncluded
Assets In Part X	450000	AssetsInPartX

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
Collect Used For Loan Or Exch Prgrms	X	CollectUsedForLoanOrExchPrgrms
Solicited Assets For Sale	0	SolicitedAssetsForSale

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	90516850	OtherCostOrOtherBasis
Book Value	90516850	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1137794875	OtherCostOrOtherBasis
Depreciation	429798985	Depreciation
Book Value	707995890	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	51096286	OtherCostOrOtherBasis
Depreciation	38203841	Depreciation
Book Value	12892445	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	44494385	OtherCostOrOtherBasis
Book Value	44494385	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	855899570	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
HEDGE FUNDS	2053944000	F
PRIVATE EQUITY FUNDS	796000000	F
COMMINGLED FUNDS	521793000	F
OTHER	35556698	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	3407293698	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
ACCRUED POST RETIREMENT	$31,861,119
ACCRUED PENSION LIABILITY	$101,462,977
DEFERRED COMPENSATION PLAN	$4,854,340
AMOUNTS PAYABLE FOR SECURITIES PURCHASED	$32,816,000

Field	Value	IRS element (for citing)
Total Of Amounts	170994436	TotalOfAmounts
Total Revenue	333754225	TotalRevenue
Total Expenses	355665475	TotalExpenses
Excess Or Deficit For Year	-21911250	ExcessOrDeficitForYear
Net Unrealized GL On Investments	489678827	NetUnrealizedGLOnInvestments
Other	-$31,638,427	OtherAmount
Total Adjustments	458040400	TotalAdjustments
Excess Or Deficit Per FS	436129150	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	917587198	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	489678827	NetUnrealizedGainsInvestments
Other Revenues	-15629756	OtherRevenues
Revenue Not Rptd F990	474049071	RevenueNotRptdF990
Revenue Subtotal	443538127	RevenueSubtotal
Investment Expenses Not Included	19299975	InvestmentExpensesNotIncluded
Other Revenues Not Included	-129083877	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-109783902	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	333754225	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	455122231	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	134832958	OtherExpensesIncluded
Expenses Not Rptd F990	134832958	ExpensesNotRptdF990
Expenses Subtotal	320289273	ExpensesSubtotal
Investment Expenses Not Included2	19299975	InvestmentExpensesNotIncluded2
Other Expenses Not Included	16076227	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	35376202	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	355665475	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)

IdentifierIdentifier	ExplanationExplanation
Part III, Line 4:	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 expression 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 XI, Line 8 - Other Adjustments:	equity in earnings of subs: -6143894. cumulative effect of change in accounting principle: -25494533.
Part XII, Line 2d - Other Adjustments:	financial aid: -16148959. parking expense: -117708. in-kind rent: 190440. equity in earnings of subs: -6143894. activities of wholly owned subs (revenue): 6590365.
Part XII, Line 4b - Other Adjustments:	expense recoveries: 1692464. rental expense: -XXX-XX-XXXX. net premiums earned: 3188391. fundraising expense: -291821. benefits reallocation adjustment: -117104. recoverable property insurance: -71820.
Part XIII, Line 2d - Other Adjustments:	activities of wholly owned subs (expense): 5749080. expense recoveries: -1692463. rental expense: XXX-XX-XXXX. net premiums earned: -3188391. fundraising expense: 291821. benefits reallocation adjustment: 117104. recoverable property insurance: 71820.
Part XIII, Line 4b - Other Adjustments:	financial aid: 16148959. parking expense: 117708. in-kind rent: -190440.
	PART X: Line 2 FIN 48 disclosure: The organization adopted authoritative guidance for uncertainty in income taxes on July 1, 2009. Uncertain tax positions are evaluated 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, 2010, management believes there were no significant uncertain tax positions.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	1	PolicyPublViaBroadcastMedia
Pub Via Broadcast Media Expln	THE NONDISCRIMINATORY POLICY IS PUBLISHED ANNUALLY IN A NEWSPAPER PUBLISHED IN THE STATE OF HAWAII THAT HAS GENERAL CIRCULATION IN THE STATE.	PubViaBroadcastMediaExpln
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	0	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (9 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted
SOUTH ASIA (SEE SCHEDULE F, PART IV)	INVESTMENTS
CENTRAL AMERICA & CARIBBEAN (SEE SCHEDULE F, PART IV)	INVESTMENTS
EAST ASIA & THE PACIFIC (SEE SCHEDULE F, PART IV)	INVESTMENTS
EUROPE (SEE SCHEDULE F, PART IV)	INVESTMENTS
SOUTH AMERICA (SEE SCHEDULE F, PART IV)	INVESTMENTS
MIDDLE EAST & NORTH AFRICA (SEE SCHEDULE F, PART IV)	INVESTMENTS
NORTH AMERICA (SEE SCHEDULE F, PART IV)	INVESTMENTS
RUSSIA (SEE SCHEDULE F, PART IV)	INVESTMENTS
SUB-SAHARAN AFRICA (SEE SCHEDULE F, PART IV)	INVESTMENTS

Field	Value	IRS element (for citing)
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Total Amount Spent	0	TotalAmountSpent

Form990 Schedule F Part IV Form990ScheduleFPartIV

Field	Value	IRS element (for citing)
Identifier	Method Used to Acccount for Expenditures:	Identifier
Explanation	Schedule F, Part I, Line 3: PER IRS PUBLISHED FAQ REGARDING SCHEDULE F, FOR 2008 AND 2009, ONLY COLUMNS (A) AND (D) OF SCHEDULE F, PART I, LINE 3 MUST BE COMPLETED WITH RESPECT TO INVESTMENTS; COLUMNS (B), (C), (E), AND (F) NEED NOT BE COMPLETED. DUE TO LIMITATIONS OF THE TAX RETURN SOFTWARE, THE COLUMNS CANNOT BE LEFT BLANK OR MARKED N/A AND ARE DEFAULTING TO SHOW ZEROS. HOWEVER, THESE COLUMNS SHOULD BE CONSIDERED 'N/A'.	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	STUDENT FUNDRAISING	NameOfEvent1
Gross Receipts Event1	1065003	GrossReceiptsEvent1
Gross Revenue Event1	1065003	GrossRevenueEvent1
Cash Prizes Event1	1000	CashPrizesEvent1
Non Cash Prizes Event1	3134	NonCashPrizesEvent1
Rent Facility Costs Event1	7629	RentFacilityCostsEvent1
Food And Beverage Event1	54174	FoodAndBeverageEvent1
Other Direct Expenses Event1	225884	OtherDirectExpensesEvent1
Gross Receipts Total	1065003	GrossReceiptsTotal
Gross Revenue Total Events	1065003	GrossRevenueTotalEvents
Cash Prizes Total Events	1000	CashPrizesTotalEvents
Non Cash Prizes Total Events	3134	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	7629	RentFacilityCostsTotalEvents
Food And Beverage Total Events	54174	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	225884	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	291821	DirectExpenseSummaryEvents
Net Income Summary	773182	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (39 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Purpose Of GrantPurposeOfGrant
Ho'okako'o Corporation
po Box 37755	Honolulu	HI	96837	760717301	501(C)(3)	2784000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Department of Education
po Box 2360	Honolulu	HI	96804		501(C)(3)	1522359	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Kanu O Ka Aina Learning Ohana
po Box 6511	Kamuela	HI	96743	990352665	501(C)(3)	1592901	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Alu Like Inc
458 Keawe st	Honolulu	HI	96813	510151095	501(C)(3)	1513582	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
University of Hawaii at Manoa
2500 Campus rd	Honolulu	HI	968222217		501(C)(3)	944013	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
InpeaceInstitute for Native P
1001 Kamokila Blvd ste 226	Kapolei	HI	96707	990315193	501(C)(3)	2004588	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Hawaiian Educational Council
1585 Kapiolani Blvd Ste 1212	Honolulu	HI	96814	990142666	501(C)(3)	2010	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Friends of the Leeward
92-1480 Aliinui Dr	Kapolei	HI	967072200	200090779	501(C)(3)	1295000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
University of Hawaii at Hilo
200 W Kawili St	Hilo	HI	967204091		501(C)(3)	253720	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Supporting the Language of Kauai
PO Box 245	Lihue	HI	96766	204088998	501(C)(3)	678514	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Aha Punana Leo
96 Puuhonu Place	Hilo	HI	96720	990226111	501(C)(3)	1107267	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Big Brothers Big Sisters
418 Kuwili st - ste 106	Honolulu	HI	968175364	990109970	501(C)(3)	474050	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Makana O Liloa Foundation
401 Waiakamilo Rd Unit 1a	Honolulu	HI	968174955	050580950	501(C)(3)	415500	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
HAEYC Hawaii Chapter Honolulu
1806 S King st ste 30	Honolulu	HI	96826	237425746	501(C)(3)	290700	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Kakoo Ka Umeke Inc
400 Hualani St Ste 194	Hilo	HI	967204378	432029008	501(C)(3)	589500	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Paepae O Heeia
po Box 6355	Kaneohe	HI	96744	710903791	501(C)(3)	363707	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
WAIPA FOUNDATION
PO BOX 1516	HANALEI	HI	96714	990313224	501(C)(3)	449905	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Ka'ala Farm Inc
PO Box 630	Waianae	HI	96792	990242181	501(C)(3)	168177	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Ka Huli O Haloa
PO Box 1159	Kaneohe	HI	967441159	753115246	501(C)(3)	281000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Ho'oulu Lahui
PO BOX 2177	PAHOA	HI	967782177	990323345	501(C)(3)	196899	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Kanu I Ka Pono Inc
PO BOX 12	Anahola	HI	96703	990347359	501(C)(3)	257200	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Edith Kanaka'ole Foundation
1500 Kalanianaole Ave	Hilo	HI	967204914	990294540	501(C)(3)	150000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
PAPAHANA KUAOLA
41-888 KAKAINA ST	WAIMAnalo	HI	96795	202565007	501(C)(3)	290858	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
University of Hawaii Foundation
2444 DOLE ST BACHMAN HALL 105	HONolulu	HI	96822	990085260	501(C)(3)	850000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Dollywood Foundation
1020 Dollywood Ln	Pigeon Forge	TN	378634113	621348105	501(C)(3)	50124	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Molokai Community Service Council
PO Box 2047	Kaunakakai	HI	96748	237426312	501(C)(3)	113239	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Kualoa Heeia Ecumenical Youth
47-200 Waihee Rd	Kaneohe	HI	96744	990118209	501(C)(3)	7000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Ma Ka Hana Ka Ike
po Box 968	Hana	HI	96713	020556883	501(C)(3)	25000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Partners in Development Foundation
2040 Bachelot St	Honolulu	HI	96817	943271325	501(C)(3)	1405000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Kupu
3569 Harding Ave Ste C	honolulu	HI	96816	510652665	501(C)(3)	403472	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Kai Loa Inc
45-037 Kaneohe Bay Dr	kaneohe	HI	96744	201632545	501(C)(3)	318500	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Kanaka Aupuni A Niihau Aloha
PO Box 690153	makaweli	HI	96769	203044246	501(C)(3)	191000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Good Beginnings Alliance
33 S King Street Ste 200	honolulu	HI	96813	943257650	501(C)(3)	181750	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Hawaii Ma'oli
PO Box 1135	honolulu	HI	968071135	943274865	501(C)(3)	159485	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Pacific American Foundation
146 HEKILI STREET STE 203	kailua	HI	96734	541696134	501(C)(3)	52146	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Awaiaulu Inc
PO Box 235896	honolulu	HI	96823	263841515	501(C)(3)	25000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Hawaii Charter Schools Network
PO Box 1494	pahoa	HI	96778	990344930	501(C)(3)	15000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Hawaii Pacific University
1132 Bishop St Ste 307	honolulu	HI	96813	990113930	501(C)(3)	10000	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS
Queen Liliuokalani Children's Center (Liliuokalani Trust)
1300 Halona St	honolulu	HI	96817	990078890	501(C)(3)	8459	N/A	N/A	SUPPORT HAWAIIAN EDUCATIONAL ACTIVITIES AND PROGRAMS

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	39	TotalNbrOf501C3AndGovtGrants

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	1854	8792109	N/A	N/A
SCHOLARSHIPS - KINDERGARTEN	340	1460463	N/A	N/A
SCHOLARSHIPS - POST-HIGH	2048	11166378	N/A	N/A
SCHOLARSHIPS - POST-BACCALAUREATE	175	2310000	N/A	N/A
FINANCIAL AID - KS STUDENTS IN PRESCHOOL TO GRADE 12	4613	16148959	N/A	N/A
Stipends and collaborations	171	196524	N/A	N/A

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Other Information:	Identifier
Return Reference	Part IV:	ReturnReference
Explanation	Grants to Organizations: The grants are made through a written agreement with at least annual reporting requirements by the organization who receives the grant. In addition, KS conducts on-site visits to help ensure the objectives of the grant are achieved. Grants to Individuals: (1) With respect to scholarships: scholarship awards are made through checks or funds transfer in the name of the individual and the recipients' 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. (2) 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
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Independent Consultant	X	IndependentConsultant
Compensation Survey	X	CompensationSurvey
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 (19 entries)

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
483397	0	0	0	1290	0	34097	0	13214	0	531998	0	0	0
KIRK BELSBY
439900	0	0	0	690	0	25383	0	17836	0	483809	0	0	0
ANN BOTTICELLI
178543	0	0	0	782	0	17705	0	12853	0	209883	0	0	0
D ROD CHAMBERLAIN
240208	0	0	0	1290	0	30017	0	14979	0	286494	0	0	0
SYLVIA HUSSEY
145889	0	0	0	464	0	13129	0	20688	0	180170	0	0	0
MICHAEL LOO
270150	0	0	0	450	0	17785	0	23718	0	312103	0	0	0
CHRISTOPHER PATING
353041	0	0	0	450	0	16464	0	12020	0	381975	0	0	0
COLLEEN WONG
249648	0	0	0	1119	0	39251	0	16495	0	306513	0	0	0
MICHAEL CHUN
236815	0	0	0	1800	0	33046	0	3665	0	275326	0	0	0
LEE ANN DELIMA
190263	0	0	0	1202	0	21226	0	13905	0	226596	0	0	0
STANLEY FORTUNA JR
198249	0	0	0	32555	0	31576	0	10834	0	273214	0	0	0
DARREL HOKE
197153	0	0	0	2150	0	13776	0	10269	0	223348	0	0	0
ELIZABETH HOKADA
307857	0	0	0	1965	0	32672	0	13258	0	355752	0	0	0
PAUL QUINTILIANI
274374	0	0	0	517	0	18169	0	15839	0	308899	0	0	0
MICHAEL DANG
245333	0	0	0	781	0	24436	0	15918	0	286468	0	0	0
SUSAN TODANI
190815	0	0	0	747	0	25547	0	16097	0	233206	0	0	0
BURTON YUEN
190032	0	0	0	478	0	12311	0	11003	0	213824	0	0	0
HUNTER PRAYWELL
176046	0	0	0	289	0	10277	0	11212	0	197824	0	0	0
JULIAN AKO
141018	0	0	0	1624	0	24573	0	8767	0	175982	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Supplemental Information	Identifier
Return Reference	Part III	ReturnReference
Explanation	SCHEDULE J, PART I, LINE 1A - HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE NONTAXABLE 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. A HOUSING ALLOWANCE WAS PROVIDED TO KEY EMPLOYEE DR. STANLEY FORTUNA JR. THE ENTIRE AMOUNT OF SUCH HOUSING ALLOWANCE WAS INCLUDED AS TAXABLE COMPENSATION. SCHEDULE J, PART I, LINE 1A - HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES THE ORGANIZATION PAYS CLUB DUES ON BEHALF OF KS OFFICER KIRK BELSBY for business use purposes and the employee pays for personal use, if any.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (15 entries)

Sharing Of RevenuesSharingOfRevenues	RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction
see schedule o
0
see schedule o
0
see schedule o
0
see schedule o
0
see schedule o
0
see schedule o
0
bank of hawaii
0	Michael Chun is a director of the entity and key employee of the org.	12728	Merchant service fees
first Hawaiian Bank
0	dee Jay Mailer is a director of the entity and officer of the organization	144857	credit line
bank of hawaii
0	michael Chun is a director of the entity and key employee of the org.	479191	Lease rents
bank of hawaii
0	michael Chun is a director of the entity and key employee of the org.	45532	bank analysis fees
first Hawaiian Bank
0	dee Jay Mailer is a director of the entity and officer of the organization	35391	Lease rents
first Hawaiian Bank
0	corbett Kalama is an officer of the entity and trustee of the organization	144857	credit line
first Hawaiian Bank
0	corbett Kalama is an officer of the entity and trustee of the organization	35391	Lease rents
hawaiian Electric Company
0	diane Plotts is a director of the entity and trustee of the organization	858857	Lease rents
american savings bank
0	diane Plotts is a director of the entity and trustee of the organization	694476	Lease rents

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
Form 990, Part VI, Section A, line 1	For purposes of determining independent 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. Two members of Kamehameha Schools' governing body were involved, indirectly, in transactions with the organization solely through their affiliation with another organization as director or officer of that other organization - Trustee Diane Plotts through her affiliation as a director of Hawaiian Electric Industries Inc. (Note: Trustee Plotts retired from the Board of Directors at Hawaiian Electric Industries as of May 2010) and Corbett Kalama through his affiliation as an officer of First Hawaiian Bank. Specifically, Trustee Plotts is not considered independent due to lease rent arrangements between KS (in which Diane Plotts is a Trustee) and two other organizations in which Trustee Plotts is a Director. Trustee Kalama is not considered independent due to lease rent and credit line arrangements between KS (in which Corbett Kalama is a Trustee) and another organization in which Trustee Kalama is an officer. Neither Trustee approved or participated in the transactions either as a Trustee of KS (KS' conflict of interest policy precludes their participation at KS) or in their respective roles at the other organizations. 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, Section A, line 2	BISHOP HOLDINGS CORP- CORBETT KALAMA, DEE JAY MAILER, J. DOUGLAS ING, MICAH KANE (BUSINESS RELATIONSHIP - bishop holdings is a subsidiary of parent organization Kamehameha Schools and these individuals serve with others on the Board) CHARLES REED BISHOP TRUST- CORBETT KALAMA, DIANE PLOTTS, C. NAINOA THOMPSON, J. DOUGLAS ING, ROBERT KIHUNE, MICAH KANE (BUSINESS RELATIONSHIP - These individuals serve on the board of the Charles Reed Bishop Trust) 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) KAMEHAMEHA INVESTMENT CORP- CORBETT KALAMA, DEE JAY MAILER, J. DOUGLAS ING (BUSINESS RELATIONSHIP - Kamehameha Investment Corporation is a 2nd tier subidiary of Kamehameha Schools and these individuals serve with others on the Board) KE ALII PAUAHI FOUNDATION- J. DOUGLAS ING, CORBETT KALAMA, ROBERT KIHUNE, MICHAEL LOO, DEE JAY MAILER, DIANE PLOTTS, C. NAINOA THOMPSON, MICAH KANE (BUSINESS RELATIONSHIP - Ke Ali'i Pauahi Foundation is a tax-exempt support organization to Kamehameha Schools with the Trustees and various officers of Kamehameha Schools serving as the Board of Directors of the foundation or its officers) PAUAHI MANAGEMENT CORP- CORBETT KALAMA, DEE JAY MAILER, J. DOUGLAS ING (BUSINESS RELATIONSHIP - Pauahi Management Corporation is a 2nd tier subsidiary of Kamehameha Schools and these individuals serve with others on the Board) POLYNESIAN VOYAGING SOCIETY- CORBETT KALAMA AND C. NAINOA THOMPSON (BUSINESS RELATIONSHIP - these individuals serve on the Board of the Polynesian Voyaging Society)
Form 990, Part VI, Section B, line 11	The 5-step review process prior to the return being filed consists of the following: The return is first reviewed by the tax department, staff from the Controllers' division and staff from the Endowment Group. Then the return is reviewed by the Vice President of Legal, the VP of Finance and Administration and the VP of Communications and Community Relations. Then the return is provided to the CEO for review. Then 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. Finally, 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, Section B, 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. 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, Section B, line 15	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 Trustees 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 review the RFA, deliberate and make a decision. The minutes of the Trustees meeting and decision 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, Section C, line 19	Form 990, Part VI, Section C, 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. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.
Form 990, Part IV, line 12 and Part XI, line 2d	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.
Supplement to Form 990, part VII, section A	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.	Officers, directors, trustees, key employees & highest compensated employee

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	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2001 Kalakaua Avenue Suite A500	AddressLine1
City	Honolulu	City
State	HI	State
ZIP Code	96815	ZIPCode

Field	Value	IRS element (for citing)
EIN	990315757	EIN
Primary Activities	Insurance	PrimaryActivities
Legal Domicile State	HI	LegalDomicileState
Total Income	2780271	TotalIncome
EOY Assets	21568938	EOYAssets
Direct Controlling Entity NA	N/A	DirectControllingEntityNA

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	Direct Controlling Entity NADirectControllingEntityNA
KE ALI'I PAUAHI FOUNDATION
PO BOX 3466	HONOLULU	HI	96801	943263044	FUNDRAISING, SCHOLARSHIP & dEVELOPMENT	HI	501(C)(3)	11, TYPE II	N/A
CHARLES R BISHOP TRUST
PO BOX 3466	HONOLULU	HI	96801	996005262	SUPPORT OTHER CHARITABLE ORGANIZATIONS	HI	501(C)(3)	11, TYPE III-0	N/A

Form990 Schedule R Part III Form990ScheduleRPartIII (7 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Predominant Income TypePredominantIncomeType	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Disproportionate AllocationsDisproportionateAllocations	General Or Managing PartnerGeneralOrManagingPartner	Legal Domicile Foreign CountryLegalDomicileForeignCountry	Business Name Line1DirectControllingEntityName/BusinessNameLine1
SFG LLC
PO BOX 3466	HONOLULU	HI	96801	990324938	INTERNATIONAL BUSINESS INVESTMENT	DE	N/A	INVESTMENT	35	5453039	0	0
SNIP
PO BOX 3466	HONOLULU	HI	96801	330324029	REAL ESTATE ACQUISITION & LEASING	CA	N/A	INVESTMENT	449186	41558155	0	0
BFL
PO BOX 3466	HONOLULU	HI	96801	990073480	HOLDING COMPANY		N/A	INVESTMENT	-8556	2660011	0	0	CJ
ES LP
PO BOX 3466	HONOLULU	HI	96801	561574914	REAL ESTATE ACQ, DEV, & SALES	NC		INVESTMENT			0	0		MESI LP
ESOT LP
PO BOX 3466	HONOLULU	HI	96801	561574916	REAL ESTATE ACQ, DEV, & SALES	NC		INVESTMENT			0	0		MESI LP
MESI LP
PO BOX 3466	HONOLULU	HI	96801	561574915	REAL ESTATE INVESTMENT	NC	N/A	INVESTMENT	-133322	3972221	0	0
WRA LP
PO BOX 3466	HONOLULU	HI	96801	650821359	FACILITIES MANAGEMENT	FL		UNRELATED	-171754	146687	0	0		PAUAHI MANAGEMENT CORPORATION

Form990 Schedule R Part IV Form990ScheduleRPartIV (8 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Type Of EntityTypeOfEntity	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Business Name Line1DirectControllingEntityName/BusinessNameLine1
BISHOP HOLDINGS CORPORATION
78-6740 MAKOLEA STREET	KAILUAKONA	HI	96740	990335777	HOLDING COMPANY	HI	N/A	C	-13471122	64629231	1.00000
KONIA INC
78-6740 MAKOLEA STREET	KAILUAKONA	HI	96740	990309615	INVESTMENTS	DE	N/A	C	-1892	126296	1.00000
PAUAHI MANAGEMENT CORPORATION
2001 KALAKAUA AVENUE SUITE A500	HONOLULU	HI	96815	990335778	PROPERTY MANAGEMENT	HI		C				BISHOP HOLDINGS CORPORATION
KAMEHAMEHA INVESTMENT CORPORATION
78-6831 ALII DRIVE SUITE 235	KAILUAKONA	HI	96740	990115292	REAL ESTATE DEVELOPMENT & INVESTMENT	HI		C				BISHOP HOLDINGS CORPORATION
KBH INC
2001 KALAKAUA AVENUE SUITE A500	HONOLULU	HI	96815	990334862	REAL ESTATE ASSET MANAGEMENT	HI		C				PAUAHI MANAGEMENT CORPORATION
PARADISE PETROLEUM INC
2001 KALAKAUA AVENUE SUITE A500	HONOLULU	HI	96815	752247625	SALES & SVC PETROLEUM PRODUCTS	HI		C				PAUAHI MANAGEMENT CORPORATION
KDP LTD
2001 KALAKAUA AVENUE SUITE A500	HONOLULU	HI	96815	943260346	INVESTMENTS	HI		C				PAUAHI MANAGEMENT CORPORATION
KEAUHOU COMMUNITY SERVICE INC
PO BOX 5685	KAILUAKONA	HI	96745	990291186	WASTEWATER TREATMENT	HI		C				KAMEHAMEHA INVESTMENT CORPORATION

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	1	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	1	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	1	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	1	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	1	PerformOfServicesByOtherOrgs
Sharing Of Facilities	1	SharingOfFacilities
Sharing Of Paid Employees	0	SharingOfPaidEmployees
Reimbursement Paid To Other Org	1	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	1	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (13 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved
PAUAHI MANAGEMENT CORPORATION
A	266096
KAMEHAMEHA INVESTMENT CORPORATION
A	7633
KE ALI'I PAUAHI FOUNDATION
B	634496
BISHOP HOLDING CORPORATION
R	2095402
KE ALI'I PAUAHI FOUNDATION
K	251625
KAMEHAMEHA INVESTMENT CORPORATION
L	215126
KEAUHOU COMMUNITY SERVICE INC
L	171507
SNIP
R	392510
KAMEHAMEHA INVESTMENT CORPORATION
L	62616
KAMEHAMEHA INVESTMENT CORPORATION
P	65179
KBH
P	148784
KBH
O	195087
KE ALI'I PAUAHI FOUNDATION
C	500000