PUNAHOU SCHOOL: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: PUNAHOU SCHOOL (EIN 99-0073523)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-05-13
IRS object ID: 202101339349306210
Schema version: 2019v5.1
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 E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-05-13T18:42:36-05:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1003 Bishop Street Suite 2100	AddressLine1Txt
City	Honolulu	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	990073523	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PUNAHOU SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% DENISE HOKE	InCareOfNm
Business Name Control	PUNA	BusinessNameControlTxt
Phone	8089445711	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1601 PUNAHOU STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96822	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SUNNY DONENFELD	PersonNm
Person Title	VP & TREASURER	PersonTitleTxt
Phone	8089445711	PhoneNum
Signature	2021-05-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CANDACE C CHING	PreparerPersonNm
PTIN	P01698370	PTIN
Phone	8085402800	PhoneNum
Preparation	2021-05-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SUNNY DONENFELD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1601 PUNAHOU STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96822	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$171,333,663	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.PUNAHOU.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1853	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	PUNAHOU SCHOOL IS A PRIMARY AND SECONDARY SCHOOL THAT IS RECOGNIZED FOR ITS ACADEMIC EXCELLENCE, ATHLETICS, AND EXTRACURRICULAR ACTIVITIES FOR MORE THAN 3750 STUDENTS IN GRADES K-12.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	2220	TotalEmployeeCnt
Total Volunteers	5000	TotalVolunteersCnt
Total Gross UBI	-$1,044,967	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$1,044,967	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$21,957,590	PYContributionsGrantsAmt
CY Contributions Grants	$10,753,816	CYContributionsGrantsAmt
PY Program Service Revenue	$103,597,077	PYProgramServiceRevenueAmt
CY Program Service Revenue	$107,120,701	CYProgramServiceRevenueAmt
PY Investment Income	$2,034,786	PYInvestmentIncomeAmt
CY Investment Income	$3,787,448	CYInvestmentIncomeAmt
PY Other Revenue	$978,724	PYOtherRevenueAmt
CY Other Revenue	$1,004,134	CYOtherRevenueAmt
PY Total Revenue	$128,568,177	PYTotalRevenueAmt
CY Total Revenue	$122,666,099	CYTotalRevenueAmt
PY Grants And Similar Paid	$8,100,556	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$8,340,321	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$81,849,860	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$86,633,050	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$43,975	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$55,260	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$7,569,676	CYTotalFundraisingExpenseAmt
PY Other Expenses	$31,901,514	PYOtherExpensesAmt
CY Other Expenses	$32,110,911	CYOtherExpensesAmt
PY Total Expenses	$121,895,905	PYTotalExpensesAmt
CY Total Expenses	$127,139,542	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,672,272	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$4,473,443	CYRevenuesLessExpensesAmt
Total Assets BOY	$506,477,883	TotalAssetsBOYAmt
Total Assets EOY	$545,732,654	TotalAssetsEOYAmt
Total Liabilities BOY	$66,731,291	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$60,814,565	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$439,746,592	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$484,918,089	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	PUNAHOU IS COMMITTED TO PROVIDE AN ENVIRONMENT WHERE STUDENTS CAN DEVELOP MORAL AND SPIRITUAL VALUES CONSISTENT WITH THE CHRISTIAN PRINCIPLES ON WHICH PUNAHOU WAS FOUNDED, AFFIRMING THE WORTH AND DIGNITY OF EACH INDIVIDUAL; DEVELOP INTELLECTUAL, ACADEMIC AND PHYSICAL POTENTIAL TO THE FULLEST DEGREE, PREPARING THEM FOR HIGHER EDUCATION AND FOR CHALLENGES FACING THEM NOW AND IN THE FUTURE; DEVELOP AND ENHANCE CREATIVITY AND APPRECIATION FOR THE ARTS; APPRECIATE CULTURAL DIVERSTIY AND DEVELOP SOCIAL RESPONSIBILTY. FOUNDED IN 1841, PUNAHOU SCHOOL IS THE LARGEST SINGLE CAMPUS INDEPENDENT SCHOOL IN AMERICA. IT IS A PRIVATELY OPERATED SCHOOL SERVING CHILDREN FROM EVERY RACIAL, RELIGIOUS, SOCIAL AND ECONOMIC GROUP IN HAWAII. PUNAHOU HAS FACULTY AND ACADEMIC SUPPORT STAFF OF APPROXIMATELY 875, SERVING ABOUT 3,750 STUDENTS FROM KINDERGARTEN TO GRADE 12. THE SCHOOL IS DIVIDED INTO TWO MAJOR DIVISIONS: THE JUNIOR SCHOOL (KINDERGARTEN TO GRADE 8) AND THE ACADEMY (GRADES 9 TO 12), EACH WITH ITS OWN	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$85,562,397	ExpenseAmt
Grant	$8,297,279	GrantAmt
Revenue	$101,260,190	RevenueAmt
Desc	ACADEMIC CURRICULUM - PUNAHOU SCHOOL IS A COEDUCATIONAL COLLEGE PREPATORY DAY SCHOOL OFFERING EDUCATIONAL EXCELLENCE. MORE THAN 96 PERCENT OF PUNAHOU GRADUATES GO ON TO ATTEND COLLEGE. CURRENTLY, PUNAHOU IS DIVIDED INTO THE JUNIOR SCHOOL, KINDERGARTEN THROUGH GRADE 8, AND THE ACADEMY, GRADES 9-12. THE JUNIOR SCHOOL (K-8) IS COMPOSED OF THREE SECTIONS WITH A PRINCIPAL AND FIVE SUPERVISORS OVERSEEING APPROXIMATELY 2,000 STUDENTS. THESE SMALLER, SELF-CONTAINED SECTIONS FOR K-2, 3-5 AND 6-8 ARE DESIGNED TO MEET THE SPECIAL NEEDS OF THESE GROUPS OF CHILDREN. SUPPLEMENTAL EDUCATION, SUCH AS OUTDOOR AND CAMP EXPERIENCES, ARE ALSO OFFERED IN THE JUNIOR SCHOOL. THE CASE MIDDLE SCHOOL WAS COMPLETED IN 2005 FOR GRADES 6-8. THIS EXPANDED AREA OF CAMPUS WAS DESIGNED TO SUPPORT AN EDUCATION PROGRAM DESIGNED SPECIFICALLY TO MEET THE INTELLECTUAL AND SOCIAL NEEDS OF EARLY ADOLESCENTS. THE LEARNING ENVIRONMENT RECOGNIZES THIS DEVELOPMENTAL PERIOD THROUGH MORE INTIMATE ORGANIZATIONAL STRUCTURES, FACILITIES MORE OPEN TO THE ENVIRONMENT AND CLASSROOM AND GATHERING SPACES DESIGNED TO ENCOURAGE COLLABORATION AND INTEGRATED LEARNING. IN THE ACADEMY, COLLEGE PREPARATORY GRADUATION REQUIREMENTS INCLUDE CREDITS IN ENGLISH, SCIENCE, SOCIAL STUDIES, MATHEMATICS, FOREIGN LANGUAGE, PHYSICAL EDUCATION, PERFORMING ARTS, AND COMMUNITY SERVICE.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,443,655	ExpenseAmt
Revenue	$3,182,095	RevenueAmt
Desc	SUMMER SCHOOL OFFERS A VARIED AND ENRICHED PROGRAM IN ACADEMICS, SPORTS, MUSIC AND DANCE. THE PROGRAMS STIMULATE INTEREST, CREATIVITY AND ENJOYMENT IN SPECIAL AREAS THAT ARE NOT ALWAYS COVERED DURING THE REGULAR SCHOOL YEAR.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$4,465,707	ExpenseAmt
Revenue	$2,537,302	RevenueAmt
Desc	CO-CURRICULAR ACTIVITIES ARE AN ESSENTIAL PART OF THE PUNAHOU EXPERIENCE, HELPING STUDENTS DEVELOP A SENSE OF RESPONSIBILITY, COMMITMENT, CONFIDENCE AND LEADERSHIP. WITH A FOCUS ON EXPERIENTIAL, HANDS-ON, AND COLLABORATIVE LEARNING, THE CURRICULUM IS SUPPORTED BY A WIDE VARIETY OF MEDIA SERVICES, TECHNOLOGY RESOURCES AND A WELL-ROUNDED ARTS PROGRAM.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)

ExpenseExpenseAmt	RevenueRevenueAmt	DescDesc	GrantGrantAmt
$3,626,757	$67,553	ATHLETICS
$636,590	$58,121	MUSIC DEPARTMENT & THEATER PROGRAMS	$43,042
$381,926	$15,440	STUDENT ACTIVITIES

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$4,645,273	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$43,042	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$141,114	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$98,117,032	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Donor Advised Fund	Yes (true)	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (true)	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	Yes (true)	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (true)	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	351	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	2220	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DENISE HOKE	PersonNm
Phone	8089445711	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1601 PUNAHOU STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96822	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JAMES K SCOTT
FORMER PRESIDENT	0.0	0.0	Yes (X)	$506,133	$0	$86,654
EMILY N MCCARREN
PRINCIPAL - ACADEMY	40.0	0.0		$229,923	$0	$128,980	Yes (X)
JOHN D FIELD JR
VP & TREASURER	40.0	0.0		$300,102	$0	$43,727		Yes (X)
MICHAEL E LATHAM
PRESIDENT	40.0	0.0		$252,947	$0	$66,022		Yes (X)
PARIS T PRIORE-KIM
PRINCIPAL - JUNIOR SCHOOL	40.0	0.0		$231,165	$0	$84,339	Yes (X)
PAULINE L BAILEY
DIR - HUMAN RESOURCES	40.0	0.0		$189,830	$0	$32,293			Yes (X)
NOELEHUA LL ARCHAMBAULT
VP - INST ADVANCEMENT	40.0	0.0		$171,970	$0	$39,140	Yes (X)
BETSY S HATA
DIR - ADMISSION & FIN AID	40.0	0.0		$178,155	$0	$31,133			Yes (X)
MARGUERITE K ASHFORD HIRANO
ACADEMY DEAN	40.0	0.0		$164,622	$0	$30,066			Yes (X)
JILL M KAWANO
ASSISTANT TREASURER	40.0	0.0		$175,538	$0	$18,100		Yes (X)
CHARLOTTE Y KAMIKAWA
DIR - PHYISCAL PLANT	40.0	0.0		$158,438	$0	$29,074			Yes (X)
SALLY D MINGARELLI
ASSISTANT PRINCIPAL - ACADEMY	40.0	0.0		$173,541	$0	$7,949			Yes (X)
KATHRYN A NELSON
VP - INST ADVANCEMENT	40.0	0.0		$159,876	$0	$19,325	Yes (X)
DENISE SA HOKE
ASSISTANT TREASURER	40.0	0.0		$125,159	$0	$22,999		Yes (X)
MARK H FUKUNAGA
CHAIR OF THE BOARD	1.0	0.0		$0	$0	$0		Yes (X)		Yes (X)
CONSTANCE H LAU
FIRST VICE CHAIR	1.0	0.0		$0	$0	$0		Yes (X)		Yes (X)
W DAVID P CAREY III
SECOND VICE CHAIR	1.0	0.0		$0	$0	$0		Yes (X)		Yes (X)
WENDY B CRABB
SECRETARY	1.0	0.0		$0	$0	$0		Yes (X)		Yes (X)
MARGARET M COLE
ASSISTANT SECRETARY	1.0	0.0		$0	$0	$0		Yes (X)		Yes (X)
ETHAN D B ABBOTT
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
DEBORAH K BERGER
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
STEPHEN M CASE
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
GREGORY S DICKHENS
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
THOMAS S KOSASA
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
DUANE K KURISU
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
MONICA L MCLAREN
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
PIERRE M OMIDYAR
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
MICHAEL A PIETSCH
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
KATHLEEN S WO
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
GREGORY K YIM
TRUSTEE	1.0	0.0		$0	$0	$0				Yes (X)
RONALD D HIGGINS II
TRUSTEE (THRU 10/30/19)	1.0	0.0		$0	$0	$0				Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,017,399	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$639,801	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	127	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Nordic PCL Construction Inc
1099 Alakea Street Suite 1600	Honolulu	HI	96813	Construction	$26,154,823
RHA Energy Partners LLC
2153 North King Street Suite 201	Kaneohe	HI	96819	Construction	$3,389,372
Cambridge Associates LLC
PO Box 412015	Boston	MA	022412015	Investment SERVICES	$659,287
Blackbaud Inc
PO Box 930256	Atlanta	GA	311930256	Software Consulting	$581,098
ISSQUARED Inc
2659 Townsgate Road Suite 227	Westlake	CA	91361	IT Consulting	$405,991

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	30	CntrctRcvdGreaterThan100KCnt
Related Organizations	$1,778,127	RelatedOrganizationsAmt
All Other Contributions	$8,975,689	AllOtherContributionsAmt
Noncash Contributions	$871,439	NoncashContributionsAmt
Total Contributions	$10,753,816	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & FEES	611600	$101,260,190	$101,260,190
INSTRUCTIONAL SERVICES	611600	$5,860,511	$5,860,511

Field	Value	IRS element (for citing)
Total Program Service Revenue	$107,120,701	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,749,041	TotalRevenueColumnAmt
Unrelated Business Revenue	-$1,044,967	UnrelatedBusinessRevenueAmt
Exclusion	$3,794,008	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

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

Royalties Revenue RoyaltiesRevenueGrp

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

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$277,262	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$128,320	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$148,942	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$148,942	TotalRevenueColumnAmt
Exclusion	$148,942	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$47,834,189	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$46,795,782	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,038,407	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,038,407	TotalRevenueColumnAmt
Exclusion	$1,038,407	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$2,003,908	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$1,448,740	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$555,168	TotalRevenueColumnAmt
Exclusion	$555,168	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

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

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$343,863	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$294,722	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$49,141	TotalRevenueColumnAmt
Exclusion	$49,141	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
HANDLING REVENUE	900099	$162,820	$162,820
FORFEITED ENROLLMENT DEPOSIT	900099	$27,720	$27,720
VENDING REVENUE	900099	$14,435	$14,435

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,908	TotalRevenueColumnAmt
Exclusion	$45,908	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$250,883	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$122,666,099	TotalRevenueColumnAmt
Related Or Exempt Func Income	$107,120,701	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$1,044,967	UnrelatedBusinessRevenueAmt
Exclusion	$5,836,549	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$8,325,821	TotalAmt
Program Services	$8,325,821	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$14,500	TotalAmt
Program Services	$14,500	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,857,888	TotalAmt
Program Services	$692,434	ProgramServicesAmt
Management And General	$1,916,352	ManagementAndGeneralAmt
Fundraising	$249,102	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$177,858	TotalAmt
Program Services	$177,858	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$57,439,562	TotalAmt
Program Services	$48,924,076	ProgramServicesAmt
Management And General	$6,435,524	ManagementAndGeneralAmt
Fundraising	$2,079,962	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$5,785,915	TotalAmt
Program Services	$4,105,096	ProgramServicesAmt
Management And General	$1,102,016	ManagementAndGeneralAmt
Fundraising	$578,803	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$15,917,228	TotalAmt
Program Services	$11,250,504	ProgramServicesAmt
Management And General	$3,071,181	ManagementAndGeneralAmt
Fundraising	$1,595,543	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$4,454,599	TotalAmt
Program Services	$3,118,219	ProgramServicesAmt
Management And General	$890,920	ManagementAndGeneralAmt
Fundraising	$445,460	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$397,916	TotalAmt
Management And General	$397,916	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$163,832	TotalAmt
Management And General	$163,832	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$55,260	TotalAmt
Fundraising	$55,260	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$666,660	TotalAmt
Management And General	$666,660	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,054,153	TotalAmt
Program Services	$1,449,836	ProgramServicesAmt
Management And General	$386,377	ManagementAndGeneralAmt
Fundraising	$217,940	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$52,356	TotalAmt
Program Services	$1,606	ProgramServicesAmt
Management And General	$50,750	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,299,520	TotalAmt
Program Services	$3,085,171	ProgramServicesAmt
Management And General	$1,937,525	ManagementAndGeneralAmt
Fundraising	$276,824	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,758,157	TotalAmt
Program Services	$2,079,695	ProgramServicesAmt
Management And General	$441,042	ManagementAndGeneralAmt
Fundraising	$237,420	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$5,681	TotalAmt
Program Services	$5,681	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,781,905	TotalAmt
Program Services	$1,994,974	ProgramServicesAmt
Management And General	$527,552	ManagementAndGeneralAmt
Fundraising	$259,379	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,599,107	TotalAmt
Program Services	$983,737	ProgramServicesAmt
Management And General	$376,030	ManagementAndGeneralAmt
Fundraising	$239,340	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$377,127	TotalAmt
Program Services	$236,666	ProgramServicesAmt
Management And General	$122,456	ManagementAndGeneralAmt
Fundraising	$18,005	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$12,220,561	TotalAmt
Program Services	$8,763,671	ProgramServicesAmt
Management And General	$2,317,472	ManagementAndGeneralAmt
Fundraising	$1,139,418	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,670,058	TotalAmt
Program Services	$1,169,040	ProgramServicesAmt
Management And General	$334,012	ManagementAndGeneralAmt
Fundraising	$167,006	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FOOD SUPPLIES	$1,150,241	$1,150,241
REPAIRS & MAINTENANCE	$276,572	$256,544	$13,352	$6,676
MEMBERSHIP DUES	$196,569	$23,707	$169,324	$3,538
RECRUITMENT	$132,535		$132,535

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$307,961	TotalAmt
Program Services	$307,955	ProgramServicesAmt
Management And General	$6	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$127,139,542	TotalAmt
Program Services	$98,117,032	ProgramServicesAmt
Management And General	$21,452,834	ManagementAndGeneralAmt
Fundraising	$7,569,676	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,566,044	BOYAmt
EOY	$5,424,911	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$20,494,952	BOYAmt
EOY	$5,764,160	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$20,847,299	BOYAmt
EOY	$16,398,481	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$123,211	BOYAmt
EOY	$367,026	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$188,853	BOYAmt
EOY	$197,074	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,663,548	BOYAmt
EOY	$1,610,635	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$376,051,111	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$170,948,965	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$200,927,841	BOYAmt
EOY	$205,102,146	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$91,027,221	BOYAmt
EOY	$74,262,081	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$137,635,476	BOYAmt
EOY	$214,746,850	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$23,003,438	BOYAmt
EOY	$21,859,290	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$506,477,883	BOYAmt
EOY	$545,732,654	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,319,053	BOYAmt
EOY	$6,718,456	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$8,006,803	BOYAmt
EOY	$6,189,513	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$20,000,000	BOYAmt
EOY	$20,000,000	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$26,405,435	BOYAmt
EOY	$27,906,596	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$66,731,291	BOYAmt
EOY	$60,814,565	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$285,683,750	BOYAmt
EOY	$310,094,320	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$154,062,842	BOYAmt
EOY	$174,823,769	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$439,746,592	BOYAmt
EOY	$484,918,089	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$506,477,883	BOYAmt
EOY	$545,732,654	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$4,473,443	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$535,375	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$50,180,315	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,491,389	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27,438,256	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,463,919	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,957,590	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,753,816	CurrentTaxYearAmt
Total	$96,104,970	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,491,389	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27,438,256	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,463,919	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,957,590	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,753,816	CurrentTaxYearAmt
Total	$96,104,970	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$15,863,839	SubstantialContributorsTotAmt
Public Support Total170	$80,241,131	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,326,382	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,783,938	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,257,228	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,709,070	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,026,303	CurrentTaxYearAmt
Total	$15,102,921	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,232,612	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,176,424	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,126,913	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,239,849	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,254,791	CurrentTaxYearAmt
Total	$14,030,589	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$125,238,480	TotalSupportAmt
Gross Receipts Rltd Activities	$500,297,150	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.64071	PublicSupportCY170Pct
Public Support PY170	0.63430	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Donor Advised Funds Held	3	DonorAdvisedFundsHeldCnt
Donor Advised Funds Contri	$1,420	DonorAdvisedFundsContriAmt
Donor Advised Funds Grants	$330,940	DonorAdvisedFundsGrantsAmt
Donor Advised Funds Vl EOY	$7,355,370	DonorAdvisedFundsVlEOYAmt
Disclosed Org Leg Ctrl	Yes (true)	DisclosedOrgLegCtrlInd
Disclosed For Charitable Prps	Yes (true)	DisclosedForCharitablePrpsInd
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$222,111,932	BeginningYearBalanceAmt
Contributions	$4,216,758	ContributionsAmt
Investment Earnings Or Losses	$53,075,759	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,577,922	GrantsOrScholarshipsAmt
Other Expenditures	$4,775,503	OtherExpendituresAmt
Administrative Expenses	$625,275	AdministrativeExpensesAmt
End Year Balance	$270,425,749	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$213,945,064	BeginningYearBalanceAmt
Contributions	$11,394,147	ContributionsAmt
Investment Earnings Or Losses	$5,380,294	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,389,847	GrantsOrScholarshipsAmt
Other Expenditures	$4,588,717	OtherExpendituresAmt
Administrative Expenses	$629,009	AdministrativeExpensesAmt
End Year Balance	$222,111,932	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$204,768,193	BeginningYearBalanceAmt
Contributions	$7,840,670	ContributionsAmt
Investment Earnings Or Losses	$9,148,460	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$4,032,624	GrantsOrScholarshipsAmt
Other Expenditures	$3,163,516	OtherExpendituresAmt
Administrative Expenses	$616,119	AdministrativeExpensesAmt
End Year Balance	$213,945,064	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$194,503,031	BeginningYearBalanceAmt
Contributions	$7,122,989	ContributionsAmt
Investment Earnings Or Losses	$10,483,169	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,927,893	GrantsOrScholarshipsAmt
Other Expenditures	$3,896,072	OtherExpendituresAmt
Administrative Expenses	$517,031	AdministrativeExpensesAmt
End Year Balance	$204,768,193	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$216,385,661	BeginningYearBalanceAmt
Contributions	$6,388,667	ContributionsAmt
Investment Earnings Or Losses	$1,133,212	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,704,785	GrantsOrScholarshipsAmt
Other Expenditures	$3,504,546	OtherExpendituresAmt
Administrative Expenses	$23,195,178	AdministrativeExpensesAmt
End Year Balance	$194,503,031	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.44262	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.36165	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.19573	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$500,498	OtherCostOrOtherBasisAmt
Book Value	$500,498	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$248,885,656	OtherCostOrOtherBasisAmt
Depreciation	$89,183,308	DepreciationAmt
Book Value	$159,702,348	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,045,557	OtherCostOrOtherBasisAmt
Depreciation	$17,726,680	DepreciationAmt
Book Value	$15,318,877	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$77,445,390	OtherCostOrOtherBasisAmt
Depreciation	$62,201,173	DepreciationAmt
Book Value	$15,244,217	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,174,010	OtherCostOrOtherBasisAmt
Depreciation	$1,837,804	DepreciationAmt
Book Value	$14,336,206	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$205,102,146	TotalBookValueLandBuildingsAmt
Financial Derivatives		FinancialDerivativesGrp
Closely Held Equity Interests		CloselyHeldEquityInterestsGrp

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENT IN LTD PARTNERSHIPS	Desc
Book Value	$214,746,850	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$214,746,850	TotalBookValueSecuritiesAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DEPOSITS HELD IN CUSTODY	$771,144
LIABILITY UNDER SPLIT-INTEREST	$4,854,438
OTHER LIABILITIES	$1,022,954
POST RETIREMENT HEALTH BENEFIT	$21,258,060

Field	Value	IRS element (for citing)
Total Liability	$27,906,596	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$113,851,378	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$535,374	NetUnrealizedGainsInvstAmt
Other Revenue	$727,634	OtherRevenueAmt
Revenue Not Reported	$192,260	RevenueNotReportedAmt
Revenue Subtotal	$113,659,118	RevenueSubtotalAmt
Investment Expenses Not Incld	$666,660	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$8,340,321	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$9,006,981	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$122,666,099	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$121,541,600	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$3,409,039	OtherExpensesIncludedAmt
Expenses Not Reported	$3,409,039	ExpensesNotReportedAmt
Expenses Subtotal	$118,132,561	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$666,660	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$8,340,321	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$9,006,981	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$127,139,542	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS

SCHEDULE D, PART V, LINE 4 A SIGNIFICANT PURPOSE OF THE ENDOWMENT FUNDS FOR PUNAHOU SCHOOL IS THE CREATION AND MAINTENANCE OF SCHOLARSHIPS IN ORDER TO HELP ALLEVIATE THE COST OF EDUCATING THEIR STUDENTS. PRIOR YEAR ENDOWMENT FUND BALANCE SCHEDULE D, PART 5, ROW F, COLUMN F THE ADMINISTRATIVE EXPENSE REPORTED FOR 2015 INCLUDES AN ADJUSTMENT FOR A CHANGE IN ACCOUNTING FOR THE SCHOOL'S BENEFICIAL INTERESTS IN PERPETUAL TRUSTS WHICH ARE NO LONGER BEING REPORTED AS PART OF THE SCHOOL'S ENDOWMENT FUNDS. ASC 740 THE SCHOOL IS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL INCOME TAXES. HOWEVER, THE SCHOOL IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2015.

RECONCILIATION OF REVENUE

SCHEDULE D, PART XI, LINE 2D OTHER ADJUSTMENTS ARE AS FOLLOWS: BOOKSTORE EXPENSES NET ON FORM 990 : 294,722 RENTAL EXPENSES NET ON FORM 990 : 128,320 CARNIVAL EXPENSES REPORTED NET ON FORM 990 : 1,448,740 CHANGE IN VALUE OF SPLIT-INT AGREEMENTS : -1,144,148 -------------- TOTAL : 727,634 SCHEDULE D, PART XI, LINE 4B OTHER ADJUSTMENTS ARE AS FOLLOWS: Financial Aid Reported Gross of Tuition on FINANCIAL STATEMENTS : 8,340,321 -------------- TOTAL : 8,340,321 RECONCILIATION OF EXPENSE SCHEDULE D, PART XII, LINE 2D OTHER ADJUSTMENTS ARE AS FOLLOWS: BOOKSTORE EXPENSES NET ON FORM 990 : 294,722 RENTAL EXPENSES NET ON FORM 990 : 128,320 NET ACTUARIAL CHANGES IN POST RETIREMENT HEALTHCARE BENEFITS : 1,537,257 CARNIVAL Expenses reported Net on Form 990 : 1,448,740 -------------- total : 3,409,039 SCHEDULE D, PART XII, LINE 4b OTHER ADJUSTMENTS ARE AS FOLLOWS: Financial Aid Reported Gross of Tuition on FINANCIAL STATEMENTS : 8,340,321 -------------- total : 8,340,321

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	false	GovernmentFinancialAidRcvdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PUBLICATION OF RACIALLY NON-DISCRIMINATORY POLICY	FormAndLineReferenceDesc
Explanation	FORM 990, SCHEDULE E, LINE 3 STATED IN PERIODIC NEWSPAPER ADVERTISEMENT.	ExplanationTxt

Schedule F IRS990ScheduleF

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	Financial Aid	TypeOfAssistanceTxt
Region	Europe (Including Iceland and Greenland)	RegionTxt
Recipient	2	RecipientCnt
Cash Grant	$14,500	CashGrantAmt

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (true)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Agrmt Prof Fundraising Acty	Yes (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Field	Value	IRS element (for citing)
Person	Marts Lundy Inc	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1200 WALL STREET WEST	AddressLine1Txt
City	LYNDHURST	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07071	ZIPCd

Field	Value	IRS element (for citing)
Activity	CONSULTING	ActivityTxt
Fundraiser Control Of Funds	false	FundraiserControlOfFundsInd
Retained By Contractor	$55,260	RetainedByContractorAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$55,260	TotalRetainedByContractorsAmt
Licensed States	AL	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	CARNIVAL	Event1Nm
Gross Receipts Event1	$2,003,908	GrossReceiptsEvent1Amt
Gross Revenue Event1	$2,003,908	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$24,335	NonCashPrizesEvent1Amt
Food And Beverage Event1	$293,212	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$1,131,193	OtherDirectExpensesEvent1Amt
Other Events Total	0	OtherEventsTotalCnt
Gross Receipts Total	$2,003,908	GrossReceiptsTotalAmt
Gross Revenue Total Events	$2,003,908	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$24,335	NonCashPrizesTotalEventsAmt
Food And Beverage Total Events	$293,212	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$1,131,193	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$1,448,740	DirectExpenseSummaryEventsAmt
Net Income Summary	$555,168	NetIncomeSummaryAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2B(IV), GROSS RECEIPTS FROM ACTIVITY	FormAndLineReferenceDesc
Explanation	THE PROFESSIONAL FUNDRAISERS THAT ARE REPORTED ON PART I, LINE 2B ASSIST IN FUNDRAISING STRATEGIES BUT DO NOT SUPPORT SPECIFIC CAMPAIGNS SO THERE ARE NO GROSS RECEIPTS TO REPORT.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
SCHOLARSHIPS	883	$8,282,779	N/A	N/A
DANCE AND MUSIC GRANTS	69	$43,042	N/A	N/A

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PROCEDURES FOR MONITORING USE OF GRANT FUNDS	FormAndLineReferenceDesc
Explanation	FORM 990, SCHEDULE I, PART I, LINE 2 GRANT FUNDS CONSIST ALMOST ENTIRELY OF SCHOLARSHIPS AND FINANCIAL AID, WHICH ARE GIVEN TO STUDENTS IN THE FORM OF TUITION REDUCTIONS OR WAIVERS. FUNDS ARE ALSO SET ASIDE FOR THE REIMBURSEMENT OF SCHOOL SUPPLIES FOR SOME STUDENTS. THESE STUDENTS MUST SUBMIT RECEIPTS DETAILING THEIR PURCHASES SO THAT PUNAHOU CAN VERIFY THAT AMOUNTS SUBMITTED FOR REIMBURSEMENT CONSIST ENTIRELY OF APPROVED EXPENDITURES.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL E LATHAM
PRESIDENT	$224,322	$0	$24,500	$0	$4,125	$0	$0	$0	$66,022	$0	$318,969	$0	$0	$0
JAMES K SCOTT
FORMER PRESIDENT	$500,733	$0		$0	$5,400	$0	$31,145	$0	$55,509	$0	$592,787	$0	$0	$0
JOHN D FIELD JR
VP & TREASURER	$268,902	$0		$0	$31,200	$0	$26,800	$0	$16,927	$0	$343,829	$0	$0	$0
JILL M KAWANO
ASSISTANT TREASURER	$175,538	$0		$0		$0	$17,640	$0	$460	$0	$193,638	$0	$0	$0
EMILY N MCCARREN
PRINCIPAL - ACADEMY	$229,923	$0		$0		$0	$18,839	$0	$110,141	$0	$358,903	$0	$0	$0
NOELEHUA LL ARCHAMBAULT
VP - INST ADVANCEMENT	$171,970	$0		$0		$0	$13,750	$0	$25,390	$0	$211,110	$0	$0	$0
KATHRYN A NELSON
VP - INST ADVANCEMENT	$156,276	$0		$0	$3,600	$0	$12,523	$0	$6,802	$0	$179,201	$0	$0	$0
PARIS T PRIORE-KIM
PRINCIPAL - JUNIOR SCHOOL	$231,165	$0		$0		$0	$23,542	$0	$60,797	$0	$315,504	$0	$0	$0
PAULINE L BAILEY
DIR - HUMAN RESOURCES	$189,830	$0		$0		$0	$19,208	$0	$13,085	$0	$222,123	$0	$0	$0
BETSY S HATA
DIR - ADMISSION & FIN AID	$178,155	$0		$0		$0	$17,783	$0	$13,350	$0	$209,288	$0	$0	$0
SALLY D MINGARELLI
ASSISTANT PRINCIPAL - ACADEMY	$152,041	$0		$0	$21,500	$0	$0	$0	$7,949	$0	$181,490	$0	$0	$0
MARGUERITE K ASHFORD HIRANO
ACADEMY DEAN	$164,622	$0		$0		$0	$17,004	$0	$13,062	$0	$194,688	$0	$0	$0
CHARLOTTE Y KAMIKAWA
DIR - PHYISCAL PLANT	$158,438	$0		$0		$0	$16,277	$0	$12,797	$0	$187,512	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	DETAIL REGARDING EMPLOYER PROVIDED BENEFITS	FormAndLineReferenceDesc
Explanation	SCHEDULE J, PART I, LINE 1A A HOUSING ALLOWANCE IS PROVIDED TO JOHN FIELD AND IS INCLUDED IN HIS TAXABLE COMPENSATION. ON CAMPUS HOUSING IS PROVIDED TO MICHAEL LATHAM, EMILY MCCARREN, AND PARIS PRIORE-KIM AS A CONDITION OF EMPLOYMENT AND IS USED FOR HOSTING SCHOOL EVENTS AND ACTIVITIES. THIS BENEFIT WAS TREATED AS NONTAXABLE COMPENSATION. THE PRESIDENT, TREASURER, AND VP OF INSTITUTIONAL ADVANCEMENT ARE MEMBERS OF SOCIAL CLUBS FOR THE PURPOSE OF RECREATION, NETWORKING, AND ENTERTAINMENT. THE PORTION OF EXPENSES THAT CAN BE TRACED TO PERSONAL USE ARE TREATED AS TAXABLE COMPENSATION. TUITION REMISSION ALL REGULAR FULL-TIME FACULTY AND STAFF HIRED AFTER FEBRUARY 16, 1994, ARE ELIGIBLE TO RECEIVE FULL TUITION REMISSION FOR ONE CHILD. ALL REGULAR FULL-TIME FACULTY AND STAFF HIRED ON OR BEFORE FEBRUARY 16, 1994 AND HAVE BEEN CONTINUOUSLY EMPLOYED BY PUNAHOU, ARE ELIGIBLE TO RECEIVE FULL TUITION REMISSION FOR TWO CHILDREN. THIS BENEFIT IS TREATED AS A NONTAXABLE COMPENSATION.	ExplanationTxt

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

Field	Value	IRS element (for citing)
Cash Grant	$26,000	CashGrantAmt
Type Of Assistance	Merit Scholarship	TypeOfAssistanceTxt
Assistance Purpose	Tuition	AssistancePurposeTxt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
SUSAN J FIELD
FAMILY MEMBER OF OFFICER	$85,641	SEE SCHEDULE L DISCLOSURE	false
SARAH J MCKAY
FAMILY MEMBER OF OFFICER	$78,299	SEE SCHEDULE L DISCLOSURE	false

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS

SCHEDULE L, PART III THE PAYMENT NOTED REPRESENT SCHOLARSHIPS AWARDED BY THE ORGANIZATION TO FAMILY MEMBERS OF INTERESTED PERSONS FOR TUITION PURPOSES. SCHOLARSHIPS WERE AWARDED ON AN OBJECTIVE AND NONDISCRIMINATORY BASIS.

BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS

SCHEDULE L, PART IV, COLUMN (D) THE PAYMENT NOTED ABOVE REPRESENTS COMPENSATION PAID BY THE ORGANIZATION TO A FAMILY MEMBER OF AN INTERESTED PERSON FOR SERVICES RENDERED TO THE ORGANIZATION. PAYMENT AMOUNTS WERE DETERMINED BY INDIVIDUALS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION, AND ANY INTERESTED PERSONS RECUSED THEMSELVES IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY DISCLOSED ABOVE. JOHN D. FIELD: MR. FIELD'S SPOUSE, SUSAN FIELD, RECEIVED COMPENSATION FROM THE SCHOOL FOR SERVICES AS AN ACADEMY MATH TEACHER. JOHN D. FIELD: MR. FIELD'S DAUGHTER, SARAH MCKAY, RECEIVED COMPENSATION FROM THE SCHOOL FOR SERVICES AS A JUNIOR SCHOOL - GRADE 6 - TEACHER.

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	5	ContributionCnt
Noncash Contributions Rpt F990	$5	NoncashContributionsRptF990Amt
Method Of Determining Revenues	RETAIL VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Art Historical Treasures		ArtHistoricalTreasuresGrp
Art Fractional Interest		ArtFractionalInterestGrp

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$3	NoncashContributionsRptF990Amt
Method Of Determining Revenues	RETAIL VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Clothing And Household Goods		ClothingAndHouseholdGoodsGrp
Cars And Other Vehicles		CarsAndOtherVehiclesGrp
Boats And Planes		BoatsAndPlanesGrp
Intellectual Property		IntellectualPropertyGrp

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	59	ContributionCnt
Noncash Contributions Rpt F990	$855,915	NoncashContributionsRptF990Amt
Method Of Determining Revenues	AVG MARKET PRICE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStockGrp
Secur Prtnrshp Trust Intrsts		SecurPrtnrshpTrustIntrstsGrp
Securities Miscellaneous		SecuritiesMiscellaneousGrp
Qualified Contrib Hist Struct		QualifiedContribHistStructGrp
Qualified Contrib Other		QualifiedContribOtherGrp
Real Estate Residential		RealEstateResidentialGrp
Real Estate Commercial		RealEstateCommercialGrp
Real Estate Other		RealEstateOtherGrp
Collectibles		CollectiblesGrp
Food Inventory		FoodInventoryGrp
Drugs And Medical Supplies		DrugsAndMedicalSuppliesGrp
Taxidermy		TaxidermyGrp
Historical Artifacts		HistoricalArtifactsGrp
Scientific Specimens		ScientificSpecimensGrp
Archaeological Artifacts		ArchaeologicalArtifactsGrp

Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	SPORTS GEAR	1	$7,850	RETAIL VALUE
Yes (X)	EQUIPMENT	1	$7,662	RETAIL VALUE
Yes (X)	MUSICAL INSTRUMENT	1	$1	RETAIL VALUE
Yes (X)	COMPUTER	1	$1	RETAIL VALUE
Yes (X)	SUPPLIES	2	$2	RETAIL VALUE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	Yes (true)	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	NON-CASH DONATIONS DISCLOSURE	FormAndLineReferenceDesc
Explanation	SCHEDULE M, COLUMN B THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED ON COLUMN B OF SCHEDULE M. FOR CONTRIBUTIONS OF SECURITIES, EACH SEPARATE GIFT IS REPORTED ON COLUMN B. METHOD OF DETERMINING REVENUES SCHEDULE M, PART I, COLUMN D CONTRIBUTED PROPERTY IS RECORDED AS INCOME AT THE FAIR VALUE OF THE PROPERTY ON THE DATE OF DONATION. THE FAIR VALUE OF PUBLICLY TRADED SECURITIES IS BASED ON AVERAGE MARKET PRICES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
OTHER PROGRAM SERVICES	FORM 990, PART III, LINE 4D ATHLETICS - PUNAHOU SCHOOL HAS BEEN A MEMBER OF THE ILH (INTERSCHOLASTIC LEAGUE OF HONOLULU) SINCE 1909 AND FIELDS OVER 115 COMPETITIVE TEAMS. STUDENTS INTERESTED IN PARTICIPATING ON AN ATHLETIC TEAM CAN TRY OUT FOR ONE OF 23 DIFFERENT SPORTS BEGINNING IN THE 7TH GRADE. STUDENT ACTIVITIES - FOR MANY STUDENTS, PUNAHOU BECOMES MORE THAN JUST A SCHOOL; IT SERVES AS A COMMUNITY, A NEIGHBORHOOD, A PLACE WHICH PROVIDES A LARGE PART OF THEIR TOTAL ENVIRONMENT. THUS, THE STUDENT ACTIVITIES ARE VARIED AND OFFER THE STUDENTS OPPORTUNITIES TO GET INVOLVED IN SPECIAL INTEREST CLUBS, MAY DAY/HOLOKU PAGEANT AND CURRICULUM-RELATED TRAVEL BY ATHLETIC TEAMS, SPEECH/DEBATE AND MUSICAL GROUPS. THEATRE PROGRAMS - THEATRE HAS A LONG HISTORY AT PUNAHOU. INFORMAL CLASSROOM ACTIVITIES GROWING OUT OF A CLASS STUDIES INITIATE PLAY-ACTING IN EARLY GRADES. MORE STRUCTURED STAGE EXPERIENCES ARE OFFERED IN THE GRADES 5 AND 7 KEAKA PUNAHOU CLUBS AND THURSTON MEMORIAL CHAPEL PERFORMANCES. THEATRE OPPORTUNITIES IN THE DRAMA WORKSHOP CLASSROOM OR ON THE DILLINGHAM STAGE ARE OFFERED EACH SEMESTER FOR SEVENTH AND EIGHTH GRADERS. ACADEMY STUDENTS HAVE THE OPPORTUNITY TO PERFORM IN A PLAY EACH SEMESTER, OR TO DIRECT OR ACT IN STUDENT-INITIATED PRODUCTIONS IN THE DRAMA WORKSHOP. FORMAL THEATRE COURSES ARE OFFERED IN TECHNICAL THEATRE, ACTING AND MUSICAL THEATRE IN THE ACADEMY.
RELATIONSHIPS BETWEEN OFFICERS, TRUSTEES, AND KEY EMPLOYEES	FORM 990, PART VI, SECTION A, LINE 2 CONSTANCE LAU, TRUSTEE, AND JAMES SCOTT, FORMER PRESIDENT, HAVE A BUSINESS RELATIONSHIP IN A FOR-PROFIT ENTITY.
REVIEW PROCESS FOR FORM 990	FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT AND COMPENSATION COMMITTEE. THE ORGANIZATION'S ASSISTANT TREASURER & CONTROLLER WORKS CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM IT ENGAGES TO REVIEW THE RETURN; AND THE FINAL DRAFT OF FORM 990 IS ALSO REVIEWED BY THE VICE PRESIDENT OF FINANCE AND ADMINISTRATION PRIOR TO PROVIDING THE DRAFT TO THE AUDIT AND COMPENSATION COMMITTEE. THE HUMAN RESOURCES & COMPENSATION COMMITTEE REVIEWS THE FORM 990 SCHEDULE PART VII AND SCHEDULE J. A FINAL COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING.
CONFLICT OF INTEREST POLICY	FORM 990, PART VI, LINE 12C AN INTERESTED PERSON SHALL PROMPTLY DISCLOSE TO THE BOARD OF TRUSTEES THE EXISTENCE OF A CONFLICT OF INTEREST KNOWN TO THE INTERESTED PERSON AND ALL MATERIAL FACTS RELATING TO THE CONFLICT OF INTEREST. TRUSTEES, DIRECTORS, KEY EMPLOYEES, AND OFFICERS ARE ENCOURAGED TO DISCLOSE ANY ARRANGEMENTS WHICH MAY NOT CONSTITUTE AN ACTUAL CONFLICT OF INTEREST, BUT WHICH GIVE RISE TO THE APPEARANCE OF A CONFLICT OF INTEREST. THE CONFLICT OF INTEREST POLICY WILL BE MONITORED BY THE AUDIT AND COMPENSATION COMMITTEE. ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST MAY ALSO BE RAISED BY ANY OTHER MEMBER OF THE BOARD OF TRUSTEES. AN INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD OF TRUSTEES, BUT AFTER SUCH PRESENTATION, THE INTERESTED PERSON SHALL RECUSE THEMSELVES FROM THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OF TRUSTEES SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED ARRANGEMENT. THE BOARD OF TRUSTEES SHALL ENDEAVOR, TO THE EXTENT REASONABLY PRACTICAL, TO COMPLY WITH THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" SET FORTH IN INTERNAL REVENUE SERVICE TREASURY REGULATION 53.4958-6 WHEN EVALUATING ANY PROPOSED ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF TRUSTEES SHALL DETERMINE WHETHER THE SCHOOL IS ABLE TO OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE BOARD OF TRUSTEES SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES: THAT THE ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, IS FAIR AND REASONABLE TO THE SCHOOL, AND WHETHER TO ENTER INTO THE ARRANGEMENT. THE MINUTES OF THE BOARD OF TRUSTEES SHALL CONTAIN: (A) THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A CONFLICT OF INTEREST AND THE NATURE OF THE CONFLICT OF INTEREST. (B) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSION AND VOTE RELATING TO THE ARRANGEMENT, THE CONTENT OF THE DISCUSSION (INCLUDING ANY ACTION TAKEN TO DETERMINE WHETHER THE CONFLICT OF INTEREST WAS IN THE SCHOOL'S BEST INTEREST AND ANY ALTERNATIVES TO THE PROPOSED ARRANGEMENT), AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. EACH TRUSTEE, DIRECTOR, KEY EMPLOYEE, OR OFFICER SHALL ANNUALLY FILL OUT A CONFLICT OF INTEREST STATEMENT. IN IT, THEY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON (I) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (II) HAS READ AND UNDERSTANDS THE POLICY, (III) AGREES TO COMPLY WITH THE POLICY, AND (IV) DISCLOSES ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST (AS DEFINED IN THE CONFLICT POLICY).
COMPENSATION DETERMINATION	FORM 990, PART VI, SECTION B, LINE 15A & 15B THE BOARD APPOINTS A COMPENSATION COMMITTEE, COMPRISED SOLELY OF INDEPENDENT TRUSTEES, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION FOR THE PRESIDENT. THE PRESIDENT, CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, AND BASED ON CRITICAL SUCCESS FACTORS PRESENTED BY THE PRESIDENT TO THE BOARD AND COMPENSATION COMMITTEE, DETERMINES THE MERIT INCREASES FOR OTHER OFFICERS AND KEY EMPLOYEES. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM INDEPENDENT EXPERTS, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH TAXABLE AND TAX-EXEMPT) FOR SIMILAR JOB RESPONSIBILITIES. THE COMMITTEE'S WRITTEN RECORD INCLUDE THE (1) TERMS OF THE ARRANGEMENT WITH THE PRESIDENT AND/OR OFFICERS AND KEY EMPLOYEES (INCLUDING THE DATE THE ARRANGEMENT WAS APPROVED); (2) A LIST OF MEMBERS PRESENT DURING THE DEBATE ON THE TRANSACTION (AND HOW THE MEMBERS VOTED WHEN IT WAS APPROVED); (3) A DESCRIPTION OF THE COMPARABLE DATA RELIED ON BY THE COMMITTEE; AND (4) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE TRANSACTION BY MEMBERS OF THE COMMITTEE WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION. KEY DELIBERATIONS OF THE COMMITTEE ARE ALSO DOCUMENTED IN MINUTES WHICH ARE APPROVED AT THE NEXT COMMITTEE MEETING. A COMPENSATION STUDY FOR THE INCOMING PRESIDENTS COMPENSATION WAS PERFORMED ON 4/3/2019 AND THE REPORT WAS PROVIDED TO THE HR & COMPENSATION COMMITTEE ON 4/5/2019. THE COMPENSATION WAS SUBSEQUENTLY REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE AND BOARD OF TRUSTEES. FOR KEY EXECUTIVES, OTHER THAN THE PRESIDENT, A COMPENSATION STUDY WAS PERFORMED ON 5/16/2016 AND VALIDATED AGAINST A NEWER STUDY DATED 12/4/2019. COMPARATIVE DATA WAS REVIEWED AND DISCUSSED AND COMPENSATION WAS APPROVED BY THE COMPENSATION COMMITTEE ON 5/7/2019.
INFORMATION AVAILABLE TO PUBLIC	FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
OTHER CHANGES IN NET ASSETS OR FUND BALANCES	FORM 990, PART XI, LINE 9 OTHER CHANGES ARE AS FOLLOWS: CHANGE IN VALUE OF SPLIT-INT AGREEMENT NOT REPORTED ON FORM 990 : -1,144,147 NET ACTUARIAL CHANGES IN POST RETIREMENT HEALTHCARE BENEFITS NOT REPORTED ON FORM 990 : -1,537,258 IMPACT OF REMEASUREMENT OF INVESTMENTS IN LIMITED PARTNERSHIPS AT FAIR VALUE : 52,861,720 ----------------- TOTAL 50,180,315

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
CNW FACULTY BENEFIT TRUST AT PUNAHOU
PO BOX 3170 DEPT 715	HONOLULU	HI	968023170	990301435	CHAR. TRUST	HI	501(C)(3)	12D	PUNAHOU SCH	Yes (true)
CF CHARITABLE TRUST
PO BOX 3170 DEPT 715	HONOLULU	HI	968023170	916571634	CHAR. TRUST	HI	501(C)(3)	PF	PUNAHOU SCH	Yes (true)
JTW TE COTR PUNAHOU
1ST HWN BANK PO BOX 3708	HONOLULU	HI	96801	996048709	CHAR. TRUST	HI	501(C)(3)	12D	PUNAHOU SCH	Yes (true)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CHARITABLE REMAINDER TRUST (8)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Primary Activities	TRUST	PrimaryActivitiesTxt
Legal Domicile State	HI	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	PUNAHOU SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	Trust	EntityTypeTxt
Controlled Organization	Yes (true)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
CNW FACULTY BENEFIT TRUST AT PUNAHOU
c	$845,270	cash received
CF TRUST
c	$113,358	cash received
JTW TE COTR PUNAHOU
c	$819,499	cash received