2020-07-10T19:24:31-05:00 2019-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2018-07-01 990161980 BISHOP MUSEUM BISH 8088484161 1525 BERNICE STREET HONOLULU HI 968172704 ANDREW M TOUMA TREASURER 8088484161 2020-07-10 1 MELANIE A KING P00220997 8085311040 67.53.223.34 2020-07-10 14:22:43 HS P 1D3689F1BD6B485CB7A260C68DAA0074946DE7B3 3A0E02035B30E034326A70EEA848C8FFD1CCDEA9 2018 2020-09-22 18:59:49Z MELANIE Y IDE 1525 BERNICE STREET HONOLULU HI 968172704 15594534 0 X WWW.BISHOPMUSEUM.ORG X 1889 HI THE BISHOP MUSEUM IS THE CARETAKER OF EXTENSIVE CULTURAL AND NATURAL HISTORY COLLECTIONS OF HAWAII AND THE PACIFIC. THE MUSEUM'S EXHIBITS, PROGRAMS, AND RESEARCH EDUCATE HAWAII'S RESIDENTS AND NON-RESIDENT VISITORS ABOUT HAWAII'S CULTURAL AND NATURAL HISTORY. 24 23 196 144 0 0 8506449 10300632 3160059 2987574 -121517 540699 604150 624521 12149141 14453426 0 0 0 0 6454745 7154327 0 0 1271507 6790852 7099844 13245597 14254171 -1096456 199255 80432729 80824412 12463979 12957736 67968750 67866676 BISHOP MUSEUM INSPIRES OUR COMMUNITY AND VISITORS THROUGH THE EXPLORATION, CELEBRATION, AND PERPETUATION OF THE EXTRAORDINARY HISTORY, CULTURE, AND ENVIRONMENT OF HAWAI'I AND THE PACIFIC. 0 0 4207867 2853490 PUBLIC PROGRAMS - PUBLIC PROGRAMS PROVIDE INFORMAL EDUCATIONAL EXPERIENCES THAT TELL THE STORY OF HAWAII AND THE PACIFIC. THE PROGRAM TAKES FULL ADVANTAGE OF THE COMPREHENSIVE RESOURCES OF THE MUSEUM'S COLLECTIONS AND RESEARCH PRODUCTS, AND PROVIDES VISITORS AND HAWAII RESIDENTS WITH DIVERSE PROGRAMS. FOR THE FISCAL YEAR JUNE 30, 2019, THE MUSEUM HAD APPROXIMATELY 186,736 RESIDENT AND 88,768 NON-RESIDENT VISITORS. 2827759 77359 NATURAL SCIENCES - NATURAL SCIENCES ACTIVITIES INCLUDE PROVIDING UNDERSTANDING OF THE NATURAL ENVIRONMENTS OF HAWAII AND THE PACIFIC, PROVIDING INFORMATION FOR CONSERVING THE BIODIVERSITY OF THOSE ENVIRONMENTS AND, BY CONTRIBUTING TO PUBLIC PROGRAMS, EXPANDING EDUCATIONAL EXPERIENCES IN SCIENCE FOR HAWAII RESIDENTS AND MUSEUM VISITORS. 1647823 401357 CULTURAL RESOURCES - ACTIVITIES IN THE CULTURAL RESOURCES PROGRAM INCLUDE FIELD AND COLLECTIONS-BASED RESEARCH UNDERTAKEN IN COLLABORATION WITH INDIGENOUS PEOPLES AND MORE RECENT IMMIGRANTS OF HAWAII. TRADITIONAL KNOWLEDGE SYSTEMS, PHILOSOPHIES OF KNOWLEDGE, AND SCIENCE ARE HISTORICALLY APPLIED. THE PROGRAM ALSO PROVIDES FEE-BASED CONSULTING SERVICES RELATED TO THE CULTURAL SCIENCES. 8683449 1 1 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 85 0 1 196 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 23 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X ANDREW M TOUMA 8088478274 1525 BERNICE STREET HONOLULU HI 96817 WILLIAM PIEPER CHAIR, DIRECTOR, FORMER 1ST VC 1.00 1.00 X X 0 0 0 WAYNE PITLUCK 1ST VICE CHAIR, DIR, FORMER ASST SEC 1.00 1.00 X X 0 0 0 TODD APO 2ND VICE CHAIR, DIRECTOR 1.00 1.00 X X 0 0 0 LANCE PARKER 2ND VICE CHAIR, DIRECTOR 1.00 1.00 X X 0 0 0 JEN-L LYMAN SECRETARY, DIRECTOR 1.00 1.00 X X 0 0 0 DANNY AKAKA JR DIRECTOR 1.00 X 0 0 0 MAENETTE BENHAM DIRECTOR 1.00 X 0 0 0 ANN BOTTICELLI DIRECTOR 1.00 X 0 0 0 LAURAN BROMLEY DIRECTOR 1.00 X 0 0 0 AMANDA ELLIS DIRECTOR 1.00 X 0 0 0 ALLISON HOLT GENDREAU DIRECTOR 1.00 1.00 X 0 0 0 TIMOTHY JOHNS DIRECTOR 1.00 1.00 X 0 0 0 PATRICK KIRCH DIRECTOR 1.00 X 0 0 0 KAPIOLANI MARIGNOLI DIRECTOR 1.00 X 0 0 0 WATTERS O MARTIN JR DIRECTOR 1.00 1.00 X 0 0 0 JAMES MONIZ DIRECTOR 1.00 X 0 0 0 CAMERON NEKOTA DIRECTOR 1.00 X 0 0 0 ROSEMARIE SAM DIRECTOR 1.00 X 0 0 0 SCOTT SEU DIRECTOR 1.00 1.00 X 0 0 0 VALERIE SHINTAKU DIRECTOR 1.00 X 0 0 0 PAUL TURNBULL DIRECTOR 1.00 X 0 0 0 GAYLORD WILCOX DIRECTOR 1.00 1.00 X 0 0 0 AULANI WILHELM DIRECTOR 1.00 X 0 0 0 ANTON KRUCKY CHAIR/DIRECTOR UNTIL SEPTEMBER 2018 1.00 1.00 X X 0 0 0 HEATHER GIUGNI DIRECTOR UNTIL SEPTEMBER 2018 1.00 X 0 0 0 SANNE HIGGINS DIRECTOR UNTIL SEPTEMBER 2018 1.00 1.00 X 0 0 0 RANDY PERREIRA DIRECTOR UNTIL SEPTEMBER 2018 1.00 X 0 0 0 JAMES POLK DIRECTOR UNTIL SEPTEMBER 2018 1.00 X 0 0 0 KITTY YANNONE DIRECTOR UNTIL APRIL 2019 1.00 1.00 X 0 0 0 MELANIE IDE PRESIDENT & CEO 39.00 1.00 X X 212748 0 9270 AMY MARVIN SR VP & COO 39.00 1.00 X 142658 0 8582 COURTNEY CHOW VP OF IA UNTIL JULY 2018 39.00 1.00 X 86320 0 0 RAYMOND KONG VP & GENERAL COUNSEL 39.00 1.00 X 53308 0 0 ANDREW TOUMA TREASURER, FORMER ASST TREASURER 39.00 1.00 X 81765 0 8138 NICOLE SAKAI ASSISTANT SECRETARY 39.00 1.00 X 27715 0 2829 604514 0 28819 2 0 1 0 CONSTRUCTORS HAWAII INC 1728 KAHAI STREET HONOLULU HI 96819 CONSTRUCTION 369426 FUJIKAWA ASSOCIATES INC 2146 PUUHALE PLACE HONOLULU HI 96819 CONSTRUCTION 140507 HAGADONE PRINTING COMPANY 274 PUUHALE ROAD HONOLULU HI 96819 PRINTING SERVICES 137786 BLACKBAUD INC 2000 DANIEL ISLAND DR CHARLESTON SC 29492 SOFTWARE AND CONSULTING 114145 4 831165 479240 2926212 6064015 147331 10300632 ADMISSIONS 900004 2581241 2581241 RESEARCH CONTRACTS 900004 406333 406333 2987574 928741 928741 465043 59935 405108 405108 405108 414521 799449 3114 -384928 -3114 -388042 -388042 27950 479240 268157 -240207 -240207 299224 10453 288771 288771 PARKING 900099 114988 114988 COMMISSION/ROYALTY 900004 52707 52707 OTHER INCOME 900099 3154 3154 170849 14453426 3332206 0 820588 665490 382317 229648 53525 5198121 2997672 1800623 399826 114641 94709 6196 13736 741587 614089 42671 84827 434488 358947 23483 52058 4511 4511 61855 61855 37285 37285 1217672 903896 220892 92884 171138 150606 295 20237 888121 622433 158567 107121 200865 104958 35165 60742 64466 36927 10371 17168 1072682 639351 321346 111985 125151 104468 10535 10148 19438 13647 2619 3172 357377 536 356841 2176233 1212970 751429 211834 350686 128967 206856 14863 MISCELLANEOUS 161738 140274 4958 16506 EXHIBIT RENTALS 131875 131875 GENERAL EXCISE TAX 58209 44627 12776 806 INCOME TAXES 542 180 293 69 14254171 8683449 4299215 1271507 146354 128648 1016284 611181 7500 1019673 5034631 5148384 77006 69523 223650 299970 71814513 27236849 45621910 44577664 5000998 5282923 23304396 23686446 80432729 80824412 4282340 5105389 1334988 1114988 6678315 6678315 168336 59044 12463979 12957736 X 39377016 38094213 1953687 1822275 26638047 27950188 67968750 67866676 80432729 80824412 X 199255 541232 -842561 X 0 1 X 1 1 1 X 6700231 8004319 8542017 8506449 10300632 42053648 6700231 8004319 8542017 8506449 10300632 42053648 8016852 34036796 521315 559672 663598 924410 1393784 4062779 66395 67275 46139 179809 112650 114274 166349 152313 170849 716435 47012671 15557998 0.72400 0.72140 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2014 AMOUNT: $ 112,650. 2015 AMOUNT: $ 114,274. 2016 AMOUNT: $ 166,349. 2017 AMOUNT: $ 152,313. 2018 AMOUNT: $ 170,849. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 55491 0 0 55491 0 PART II-B, LINE 1: BISHOP MUSEUM'S PRESIDENT AND GOVERNMENT AFFAIRS STAFF WORK WITH THIRD PARTY LOBBYISTS TO ENGAGE IN DISCUSSIONS WITH STATE LEGISLATORS REGARDING THE MUSEUM'S OPERATING SUBSIDY AND GRANT-IN-AID PROPOSALS SUBMITTED FOR FUNDING CAPITAL PROJECTS AT THE MUSEUM. X X 5 14.00 1 1 0 30.00 800 X X X X 1 27668331 905665 681845 395454 28860387 27987005 19960 2562 341196 27668331 27292231 1173407 478633 27987005 28875189 2500 -1295935 289523 27292231 30622758 11308 -1364088 394789 28875189 0.00020 0.99980 1 0 4215397 4215397 63109519 23592736 39516783 4489597 3644113 845484 44577664 ASSETS HELD IN CHARITABLE REMAINDER TRUSTS 288029 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 23398417 23686446 LIABILITY UNDER CHARITABLE REMAINDER TRUSTS 49094 CAPITAL LEASE OBLIGATION 9950 59044 X 14618303 541232 98865 640097 13978206 475220 475220 14453426 14692127 98865 339091 437956 14254171 0 14254171 PART II, LINE 9: THE LAND AND BUILDINGS SUBJECT TO CONSERVATION EASEMENTS ARE REPORTED ON THE ORGANIZATION'S BALANCE SHEET AT FAIR MARKET VALUE AT THE TIME OF DONATION. THE ORIGINAL VARYING VALUE OF THE LAND OR BUILDINGS ARE NOT DEPRECIATED. IMPROVEMENTS ARE REPORTED AT COST AND DEPRECIATED ON A STRAIGHT LINE METHOD OVER THE ESTIMATED USEFUL LIFE OF THE IMPROVEMENTS. PART III, LINE 1A: THE MUSEUM HAS EXTENSIVE COLLECTIONS OF ART, RARE BOOKS AND MANUSCRIPTS, CULTURAL ARTIFACTS AND NATURAL HISTORY SPECIMENS. THOSE COLLECTIONS ARE MAINTAINED UNDER CURATORIAL CARE AND HELD FOR RESEARCH, EDUCATION AND PUBLIC EXHIBITION IN FURTHERANCE OF PUBLIC SERVICE. THE MUSEUM DOES NOT CAPITALIZE COLLECTIONS. COLLECTION ITEMS THAT ARE DONATED ARE NOT REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. COLLECTION ITEMS THAT ARE PURCHASED ARE RECORDED AS CHANGES IN UNRESTRICTED, TEMPORARILY RESTRICTED, OR PERMANENTLY RESTRICTED NET ASSETS BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. ANY PROCEEDS FROM INSURANCE RECOVERIES OR SALES OF COLLECTION ITEMS ARE RECORDED AS AN INCREASE IN THE APPROPRIATE NET ASSET CLASS, AFTER CONSIDERING ANY DONOR-IMPOSED RESTRICTIONS. PART III, LINE 4: BISHOP MUSEUM WAS DESIGNATED AS THE HAWAII STATE MUSEUM OF NATURAL AND CULTURAL HISTORY IN 1988. ITS CULTURAL AND NATURAL COLLECTIONS ENCOMPASS MORE THAN 24 MILLION CATALOGUED OBJECTS. THE CULTURAL COLLECTION WAS ESTABLISHED WITH HAWAIIAN ARTIFACTS AND HEIRLOOMS FROM THE KAMEHAMEHA MONARCHY AND HAS EXPANDED TO INCLUDE ARTIFACTS, DOCUMENTS AND PHOTOGRAPHS ABOUT HAWAII AND OTHER PACIFIC ISLAND CULTURES. THE CULTURAL COLLECTION CURRENTLY INCLUDES OVER 1.3 MILLION ARTIFACTS, 115,000 HISTORICAL PUBLICATIONS AND 1 MILLION HISTORICAL PHOTOGRAPHS, FILMS, WORKS OF ART, AUDIO RECORDINGS AND MANUSCRIPTS. THE NATURAL HISTORY COLLECTION CURRENTLY CONSISTS OF 22.3 MILLION SPECIMENS OF PLANT AND ANIMAL LIFE OF HAWAII AND THE PACIFIC, INCLUDING SPECIMENS THAT ARE NOW EXTINCT. THE COLLECTIONS ARE THE CENTER OF THE ORGANIZATION'S MISSION TO STUDY, PRESERVE AND TELL THE STORIES OF THE NATURAL AND CULTURAL HISTORY OF HAWAII AND THE PACIFIC. RESEARCH BASED ON THE COLLECTIONS PROVIDE THE BASIS FOR EDUCATION AND EXHIBITIONS PROVIDED TO THE PUBLIC. THE COLLECTIONS ARE MAINTAINED UNDER CURATORIAL CARE TO PRESERVE ARTIFACTS FOR THE EDUCATION OF FUTURE GENERATIONS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR EDUCATION, COLLECTIONS CARE, RESEARCH, AND GENERAL OPERATIONS. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE MUSEUM'S TAX POSITIONS AS OF JUNE 30, 2019 AND 2018, AND FOR THE YEARS THEN ENDED, BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH THEIR TAX ADVISORS, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE MUSEUM IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 1,180,729. CHANGE IN VALUE OF TRUST ASSETS -377,414. RELATED ENTITY REVENUES -3. RENTAL EXPENSES -59,935. FUNDRAISING EXPENSES -268,157. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITY EXPENSES 10,999. RENTAL EXPENSES 59,935. FUNDRAISING EXPENSES 268,157. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES NATURAL SCIENCE RESEARCH 94787 SOUTH AMERICA 0 0 PROGRAM SERVICES CULTURAL RESOURCES EXHIBIT & NATURAL SCIENCE RESEARCH 54733 WESTERN EUROPE 0 0 PROGRAM SERVICES CULTURAL RESOURCES RESEARCH 14680 0 0 0 0 0 0 164200 0 164200 0 0 0 0 0 0 PAUAHI DINNER 507190 479240 27950 116082 19450 19729 112896 507190 479240 27950 116082 19450 19729 112896 268157 -240207 X X X 0 0 0 0 0 0 0 0 0 MELANIE IDE PRESIDENT & CEO 212748 0 0 0 0 0 0 0 9270 0 222018 0 0 0 AMY MARVIN SR VP & COO 142658 0 0 0 0 0 0 0 8582 0 151240 0 0 0 X OFFICE SUPPLIES 11 88001 FAIR MARKET VALUE X BPBMD SILENT AUCTION CONTRIBUTIONS 69 36599 FAIR MARKET VALUE X FREEZER 1 22731 FAIR MARKET VALUE 0 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: INVESTMENT MANAGER, MORGAN STANLEY, SELLS SECURITIES DONATED TO THE MUSEUM. AUTOS, NON-COLLECTION ART, AND BOOKS ARE SOLD THROUGH VARIOUS AUCTION SERVICES. FORM 990, PART VI, SECTION A, LINE 2 JAMES POLK AND JAMES MONIZ HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MEMBERS OF THE MUSEUM'S SENIOR MANAGEMENT AND SENT TO THE AUDIT AND FINANCE COMMITTEE FOR COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICIES REQUIRE THAT COVERED INDIVIDUALS ANNUALLY ACKNOWLEDGE IN WRITING THAT THEY ARE AWARE OF THE CONFLICTS OF INTEREST POLICY AND IDENTIFY ANY RELATIONSHIPS OR RESPONSIBILITIES THAT HAVE POTENTIAL OF PRODUCING CONFLICTS OF INTEREST. IF A RESPONSE REVEALS A POTENTIAL CONFLICT, SUCH CONFLICT IS REFERRED TO THE APPROPRIATE INDIVIDUAL OR BODY FOR MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE MANAGEMENT REVIEW COMMITTEE ESTABLISHED THE CEO'S COMPENSATION AFTER CONSULTING WITH AN OUTSIDE ATTORNEY AND AN EXECUTIVE SEARCH FIRM. THE CEO'S COMPENSATION WAS INCLUDED IN A CONTRACT THAT WAS APPROVED BY THE BOARD OF DIRECTORS. THE REVIEW AND APPROVAL OF COMPENSATION WAS DOCUMENTED IN THE BOARD MINUTES AND/OR EMPLOYEE'S PERSONNEL FILE. THE MANAGEMENT REVIEW COMMITTEE OF THE BOARD OF DIRECTORS HAS MET IN 2020 TO DISCUSS RENEWAL OF THE CEO'S CONTRACT AND TO DETERMINE COMPENSATION. THAT PROCESS WILL BE COMPLETED AND NOTICE OF THEIR DECISION IS EXPECTED TO BE MADE BY THE END OF JULY 2020. THE COMPENSATION FOR OTHER OFFICERS ARE REVIEWED BY SENIOR MANAGEMENT USING SIMILAR PROCESSES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE MUSEUM'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST ASSETS 377,414. ACCRUED PENSION LIABILITY ADJUSTMENT -1,219,975. FORM 990, PART I, LINE 6: VOLUNTEERS PROVIDE PROGRAM SERVICES, COLLECTION MANAGEMENT SERVICES, GROUNDSKEEPING, AND ADMINISTRATIVE SUPPORT. THE MUSEUM ALSO UTILIZES VOLUNTEERS IN VARIOUS ROLES TO SUPPORT LARGE EVENTS. FULL-TIME, PART-TIME AND CASUAL VOLUNTEER ACTIVITIES ARE TRACKED BY HOURS. FOR THE PERIOD JULY 1, 2018 - JUNE 30, 2019, THE MUSEUM RECORDED 12,875 VOLUNTEER HOURS. HAWAII MARITIME CENTER 1525 BERNICE STREET HONOLULU HI 96817 990196626 MUSEUM HI 501(C)(3) LINE 7 BISHOP MUSEUM 0 CHARITABLE REMAINDER TRUSTS (2) CHARITABLE HI BISHOP MUSEUM T 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0