PUNAHOU SCHOOL: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- PUNAHOU SCHOOL (EIN 99-0073523)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-15
- IRS object ID
- 201901359349313915
- Schema version
- 2017v2.3
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-15T19:46:19-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | 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 | 2017-07-01 | 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 | % JILL KAWANO | 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 | JOHN D FIELD JR | PersonNm |
| Person Title | VP & TREASURER | PersonTitleTxt |
| Phone | 8089445711 | PhoneNum |
| Signature | 2019-05-15 | 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 | 2019-05-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 167.68.102.5 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 99005920191355000001 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-05-15 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C04C01341DD2C454CF2F26065B0A0A988140C2FE | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 369E5A1C6A2DDA29EAA06BCCC6FA42E233A5B77D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN D FIELD JR | 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 | $140,425,075 | 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 | 2259 | TotalEmployeeCnt |
| Total Volunteers | 5000 | TotalVolunteersCnt |
| Total Gross UBI | -$7,225 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$199,919 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $27,438,256 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,463,918 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $97,304,678 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $100,354,601 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,360,511 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,906,907 | CYInvestmentIncomeAmt |
| PY Other Revenue | $932,355 | PYOtherRevenueAmt |
| CY Other Revenue | $847,846 | CYOtherRevenueAmt |
| PY Total Revenue | $128,035,800 | PYTotalRevenueAmt |
| CY Total Revenue | $121,573,272 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,802,705 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,393,780 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $74,933,059 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $78,851,650 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $462,991 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $27,100 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,740,800 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $29,073,863 | PYOtherExpensesAmt |
| CY Other Expenses | $30,931,538 | CYOtherExpensesAmt |
| PY Total Expenses | $111,272,618 | PYTotalExpensesAmt |
| CY Total Expenses | $117,204,068 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $16,763,182 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,369,204 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $458,517,453 | TotalAssetsBOYAmt |
| Total Assets EOY | $473,773,839 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,952,039 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $46,606,876 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $413,565,414 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $427,166,963 | 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 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 600, 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 PRINCIPAL. IN | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $85,609,245 | ExpenseAmt |
| Grant | $7,330,927 | GrantAmt |
| Revenue | $93,715,126 | 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. 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 | $3,994,492 | ExpenseAmt |
| Revenue | $3,236,306 | 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 | $4,138,670 | ExpenseAmt |
| Revenue | $3,083,038 | 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 |
|---|---|---|---|
| $3,589,679 | $78,852 | ATHLETICS | |
| $792,803 | $30,907 | MUSIC DEPARTMENT & THEATER PROGRAMS | $62,853 |
| $151,486 | $81,310 | STUDENT ACTIVITIES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $4,533,968 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $62,853 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $191,069 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $98,276,375 | 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 |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| 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 | false | 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 | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 237 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 2259 | 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 | false | 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 | JILL KAWANO | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| ETHAN D B ABBOTT | |||||||||
| CHAIR OF THE BOARD | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARK H FUKUNAGA | |||||||||
| FIRST VICE CHAIR | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| W DAVID P CAREY III | |||||||||
| SECOND VICE CHAIR | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WENDY B CRABB | |||||||||
| SECRETARY | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARGARET M COLE | |||||||||
| ASSISTANT SECRETARY | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DEBORAH K BERGER | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| STEPHEN M CASE | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| RONALD D HIGGINS II | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS S KOSASA | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| CONSTANCE H LAU | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| WARREN K K LUKE | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| DUNCAN MACNAUGHTON | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| PIERRE M OMIDYAR | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL A PIETSCH | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JEFFREY N WATANABE | |||||||||
| TRUSTEE (THRU 6/5/18) | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| KATHLEEN S WO | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| GREGORY K YIM | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JAMES K SCOTT | |||||||||
| PRESIDENT | 40.0 | 0.0 | Yes (X) | $543,881 | $0 | $141,499 | |||
| JOHN D FIELD JR | |||||||||
| VP & TREASURER | 40.0 | 0.0 | Yes (X) | $279,919 | $0 | $33,243 | |||
| JILL M KAWANO | |||||||||
| ASSISTANT TREASURER | 40.0 | 0.0 | Yes (X) | $163,851 | $0 | $40,558 | |||
| EMILY N MCCARREN | |||||||||
| PRINCIPAL - ACADEMY | 40.0 | 0.0 | $216,942 | $0 | $117,769 | Yes (X) | |||
| KATHRYN A NELSON | |||||||||
| VP - INST ADVANCEMENT | 40.0 | 0.0 | $262,256 | $0 | $32,504 | Yes (X) | |||
| PARIS T PRIORE-KIM | |||||||||
| PRINCIPAL - JUNIOR SCHOOL | 40.0 | 0.0 | $218,003 | $0 | $75,695 | Yes (X) | |||
| PAULA G HODGES | |||||||||
| ACADEMY ASST PRINCIPAL | 40.0 | 0.0 | $184,618 | $0 | $30,163 | Yes (X) | |||
| PAULINE L BAILEY | |||||||||
| DIR - HUMAN RESOURCES | 40.0 | 0.0 | $175,212 | $0 | $29,380 | Yes (X) | |||
| JOHN R OVERTON II | |||||||||
| DIR - CAMPUS ENERGY & CONSTR | 40.0 | 0.0 | $171,183 | $0 | $28,992 | Yes (X) | |||
| BETSY S HATA | |||||||||
| DIR - ADMISSION & FIN AID | 40.0 | 0.0 | $167,956 | $0 | $28,228 | Yes (X) | |||
| WENDI A KAMIYA | |||||||||
| CIO/INNOVATION CATALYST | 40.0 | 0.0 | $158,958 | $0 | $56,731 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,542,779 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $614,762 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 108 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | 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 | 968164500 | CONSTRUCTION | $10,425,734 |
| Cambridge Associates LLC | |||||
| P O Box 412015 | Boston | MA | 022412015 | INVESTMENT MGMT | $580,926 |
| Air Engineering Company Inc | |||||
| 1032 Puuwai Street | Honolulu | HI | 96819 | Air Conditioning | $432,907 |
| Design Partners Inc | |||||
| 1580 Makaloa Street Suite 1100 | Honolulu | HI | 96814 | Facility Planning | $432,624 |
| Hagadone Printing Company | |||||
| P O Box 30041 | Honolulu | HI | 96820 | Printing | $321,366 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Related Organizations | $2,773,608 | RelatedOrganizationsAmt |
| All Other Contributions | $14,690,310 | AllOtherContributionsAmt |
| Noncash Contributions | $1,360,382 | NoncashContributionsAmt |
| Total Contributions | $17,463,918 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $93,715,126 | $93,715,126 |
| INSTRUCTIONAL SERVICES | 611600 | $6,639,475 | $6,639,475 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $100,354,601 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,035,969 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$7,225 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,043,194 | 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 | $221,259 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $165,334 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $55,925 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,925 | TotalRevenueColumnAmt |
| Exclusion | $55,925 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,809,431 | SecuritiesAmt |
| Other | $45,440 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,937,856 | SecuritiesAmt |
| Other | $46,077 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$128,425 | SecuritiesAmt |
| Other | -$637 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$129,062 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$129,062 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $1,740,129 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $1,402,060 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $338,069 | TotalRevenueColumnAmt |
| Exclusion | $338,069 | 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 | $367,545 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $300,476 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,069 | TotalRevenueColumnAmt |
| Exclusion | $67,069 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| HANDLING CHARGE | 900099 | $156,530 | $156,530 |
| FOREFEITED ENROLLMENT DEPOSITS | 900099 | $23,142 | $23,142 |
| VENDING REVENUE | 900099 | $11,237 | $11,237 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $195,874 | TotalRevenueColumnAmt |
| Exclusion | $195,874 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $386,783 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $121,573,272 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $100,225,539 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$7,225 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,891,040 | 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 | $7,393,780 | TotalAmt |
| Program Services | $7,393,780 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
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 | $2,257,826 | TotalAmt |
| Program Services | $503,021 | ProgramServicesAmt |
| Management And General | $1,462,598 | ManagementAndGeneralAmt |
| Fundraising | $292,207 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,222 | TotalAmt |
| Program Services | $203,222 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,889,037 | TotalAmt |
| Program Services | $52,025,681 | ProgramServicesAmt |
| Management And General | $412,141 | ManagementAndGeneralAmt |
| Fundraising | $1,451,215 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,799,318 | TotalAmt |
| Program Services | $3,573,932 | ProgramServicesAmt |
| Management And General | $109,715 | ManagementAndGeneralAmt |
| Fundraising | $115,671 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,458,386 | TotalAmt |
| Program Services | $13,600,674 | ProgramServicesAmt |
| Management And General | $417,523 | ManagementAndGeneralAmt |
| Fundraising | $440,189 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,243,861 | TotalAmt |
| Program Services | $3,992,104 | ProgramServicesAmt |
| Management And General | $122,552 | ManagementAndGeneralAmt |
| Fundraising | $129,205 | 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 | $284,927 | TotalAmt |
| Management And General | $284,927 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,005 | TotalAmt |
| Management And General | $148,005 | 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 | $27,100 | TotalAmt |
| Fundraising | $27,100 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $648,379 | TotalAmt |
| Management And General | $648,379 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,257,203 | TotalAmt |
| Program Services | $130,677 | ProgramServicesAmt |
| Management And General | $2,029,143 | ManagementAndGeneralAmt |
| Fundraising | $97,383 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,491 | TotalAmt |
| Program Services | $497 | ProgramServicesAmt |
| Management And General | $23,994 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,250,902 | TotalAmt |
| Program Services | $2,275,632 | ProgramServicesAmt |
| Management And General | $650,180 | ManagementAndGeneralAmt |
| Fundraising | $325,090 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $837,006 | TotalAmt |
| Program Services | $585,904 | ProgramServicesAmt |
| Management And General | $167,401 | ManagementAndGeneralAmt |
| Fundraising | $83,701 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,478 | TotalAmt |
| Program Services | $11,478 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,287,543 | TotalAmt |
| Program Services | $2,301,280 | ProgramServicesAmt |
| Management And General | $657,509 | ManagementAndGeneralAmt |
| Fundraising | $328,754 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,282,009 | TotalAmt |
| Program Services | $1,597,406 | ProgramServicesAmt |
| Management And General | $456,402 | ManagementAndGeneralAmt |
| Fundraising | $228,201 | 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 | $980,543 | TotalAmt |
| Program Services | $97,911 | ProgramServicesAmt |
| Management And General | $867,676 | ManagementAndGeneralAmt |
| Fundraising | $14,956 | 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 | $9,701,452 | TotalAmt |
| Program Services | $6,791,016 | ProgramServicesAmt |
| Management And General | $1,940,292 | ManagementAndGeneralAmt |
| Fundraising | $970,144 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,705,214 | TotalAmt |
| Program Services | $1,193,650 | ProgramServicesAmt |
| Management And General | $341,043 | ManagementAndGeneralAmt |
| Fundraising | $170,521 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SUPPLIES | $1,404,623 | $1,404,623 | ||
| MEMBERSHIP DUES | $1,218,903 | $1,165,153 | $53,750 | |
| REPAIRS & MAINTENANCE | $810,338 | $159,266 | $651,072 | |
| BAD DEBT EXPENSE | $11,668 | $11,668 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,066,854 | TotalAmt |
| Program Services | $422,953 | ProgramServicesAmt |
| Management And General | $1,631,188 | ManagementAndGeneralAmt |
| Fundraising | $12,713 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,204,068 | TotalAmt |
| Program Services | $98,276,375 | ProgramServicesAmt |
| Management And General | $14,186,893 | ManagementAndGeneralAmt |
| Fundraising | $4,740,800 | 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 | $12,057,722 | BOYAmt |
| EOY | $7,044,009 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,853,486 | BOYAmt |
| EOY | $29,538,486 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,415,491 | BOYAmt |
| EOY | $17,964,250 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,595 | BOYAmt |
| EOY | $162,378 | 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 | $205,256 | BOYAmt |
| EOY | $204,320 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,782,230 | BOYAmt |
| EOY | $3,161,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $315,997,365 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $149,141,556 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,649,737 | BOYAmt |
| EOY | $166,855,809 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,834,568 | BOYAmt |
| EOY | $93,639,136 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,030,267 | BOYAmt |
| EOY | $132,727,895 | 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 | $23,524,101 | BOYAmt |
| EOY | $22,475,594 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $458,517,453 | BOYAmt |
| EOY | $473,773,839 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,416,839 | BOYAmt |
| EOY | $13,722,013 | 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 | $7,188,692 | BOYAmt |
| EOY | $6,527,226 | 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 | $0 | BOYAmt |
| EOY | $0 | 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 | $28,346,508 | BOYAmt |
| EOY | $26,357,637 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,952,039 | BOYAmt |
| EOY | $46,606,876 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $272,039,883 | BOYAmt |
| EOY | $281,378,003 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,495,467 | BOYAmt |
| EOY | $51,425,214 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,030,064 | BOYAmt |
| EOY | $94,363,746 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,565,414 | BOYAmt |
| EOY | $427,166,963 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $458,517,453 | BOYAmt |
| EOY | $473,773,839 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,369,204 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $9,002,475 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $229,870 | 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 | $29,226,195 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,643,734 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,491,389 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,438,256 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,463,919 | CurrentTaxYearAmt |
| Total | $107,263,493 | 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 | $29,226,195 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,643,734 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,491,389 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,438,256 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,463,919 | CurrentTaxYearAmt |
| Total | $107,263,493 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $26,018,768 | SubstantialContributorsTotAmt |
| Public Support Total170 | $81,244,725 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,952,522 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,175,092 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,326,382 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,783,938 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,257,228 | CurrentTaxYearAmt |
| Total | $17,495,162 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $459,585 | CurrentTaxYearMinus3YearsAmt |
| Total | $459,585 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,998,297 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,159,406 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,232,612 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,176,424 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,126,913 | CurrentTaxYearAmt |
| Total | $19,693,652 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $144,911,892 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $463,350,017 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.56065 | PublicSupportCY170Pct |
| Public Support PY170 | 0.51219 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 3 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $76,629 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $317,219 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $7,374,099 | 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 | $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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $210,810,544 | BeginningYearBalanceAmt |
| Contributions | $5,291,810 | ContributionsAmt |
| Investment Earnings Or Losses | $8,912,188 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,455,635 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,660,246 | OtherExpendituresAmt |
| Administrative Expenses | $513,000 | AdministrativeExpensesAmt |
| End Year Balance | $216,385,661 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $194,881,890 | BeginningYearBalanceAmt |
| Contributions | $4,567,655 | ContributionsAmt |
| Investment Earnings Or Losses | $19,308,806 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,191,676 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,237,265 | OtherExpendituresAmt |
| Administrative Expenses | $518,866 | AdministrativeExpensesAmt |
| End Year Balance | $210,810,544 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.44371 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.39914 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15715 | 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 | $183,706,278 | OtherCostOrOtherBasisAmt |
| Depreciation | $79,067,550 | DepreciationAmt |
| Book Value | $104,638,728 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,075,319 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,066,140 | DepreciationAmt |
| Book Value | $16,009,179 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,875,780 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,493,582 | DepreciationAmt |
| Book Value | $12,382,198 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,839,490 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,514,284 | DepreciationAmt |
| Book Value | $33,325,206 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $166,855,809 | 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 | $132,727,895 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $132,727,895 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS HELD IN CUSTODY | $720,824 |
| LIABILITY UNDER SPLIT-INTEREST | $5,489,882 |
| OTHER LIABILITIES | $1,535,521 |
| POST RETIREMENT HEALTH BENEFIT | $18,611,410 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $26,357,637 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $123,094,956 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $9,002,475 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $498,515 | OtherRevenueAmt |
| Revenue Not Reported | $9,500,990 | RevenueNotReportedAmt |
| Revenue Subtotal | $113,593,966 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $648,379 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $7,330,927 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $7,979,306 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $121,573,272 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $109,493,407 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,868,507 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,868,507 | ExpensesNotReportedAmt |
| Expenses Subtotal | $107,624,900 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $648,379 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $8,930,789 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $9,579,168 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $117,204,068 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS | SCHEDULE D, PART V, LINE 4 THE PRIMARY 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 C 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 RECOGNIZES INCOME TAX POSITIONS IN ACCORDANCE WITH ASC TOPIC 740-10 (INTEREPRETATION 48), INCOME TAXES - OVERALL, (ASC TOPIC 740), WHICH PRESCRIBES A "MORE-LIKELY THAN-NOT" RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE (THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE RESOLUTION WITH TAX AUTHORITIES) FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR THE SCHOOL REQUIRING ACCRUAL OR DISCLOSURE AT JUNE 30, 2018 AND 2017. THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2013. |
| RECONCILIATION OF REVENUE | SCHEDULE D, PART XI, LINE 2D OTHER ADJUSTMENTS ARE AS FOLLOWS: CARNIVAL EXPENSES reported NET ON 990 : 1,402,060 RENTAL EXPENSES reported NET ON 990 : 165,334 BOOKSTORE EXPENSES reported NET ON 990 : 300,476 LOSS ON SALE OF ASSET reported as expense ON 990 : 637 CHANGE IN VALUE OF SPLIT-INT AGREEMENTS not reported on form 990 : -1,369,992 ----------- TOTAL 498,515 SCHEDULE D, PART XI, LINE 4B OTHER ADJUSTMENTS ARE AS FOLLOWS: FINANCIAL AID REPORTED NET OF TUITION ON FINANCIAL STATEMENTS: 7,330,927 |
| RECONCILIATION OF EXPENSES | SCHEDULE D, PART XII, LINE 2D OTHER ADJUSTMENTS ARE AS FOLLOWS: CARNIVAL EXPENSES reported NET ON 990 : 1,402,060 RENTAL EXPENSES reported NET ON 990 : 165,334 BOOKSTORE EXPENSES reported NET ON 990 : 300,476 LOSS ON SALE OF ASSET reported NET OF REVENUE ON AUDITED financial statements : 637 ----------- TOTAL 1,868,507 SCHEDULE D, PART XII, LINE 4B OTHER ADJUSTMENTS ARE AS FOLLOWS: FINANCIAL AID REPORTED NET OF TUITION ON FINANCIAL STATEMENTS : 7,330,927 NET ACTUARIAL CHANGES IN POSTRETIREMENT HEALTHCARE BENEFITS not reported on form 990 : 1,599,862 ---------- TOTAL 8,930,789 |
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 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 (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | ActivityActivityTxt | Fundraiser Control Of FundsFundraiserControlOfFundsInd | Retained By ContractorRetainedByContractorAmt |
|---|---|---|---|---|---|---|
| MARTS LUNDY INC | ||||||
| 1200 WALL STREET WEST | LYNDHURST | NJ | 07071 | CONSULTANT | false | $21,600 |
| Crescendo Interactive Inc | ||||||
| 110 Camino Ruiz | Camarillo | CA | 93012 | PLANNED GIVING | false | $5,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $27,100 | 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 | $1,740,130 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $1,740,130 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $30,082 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $268,977 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $5,323 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,097,679 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $1,740,130 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $1,740,130 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $30,082 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $268,977 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $5,323 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,097,679 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $1,402,061 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $338,069 | 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 gross no 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 | 818 | $7,330,927 | N/A | N/A |
| DANCE AND MUSIC GRANTS | 316 | $62,853 | 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 | Yes (true) | 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 (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES K SCOTT | ||||||||||||||
| PRESIDENT | $533,081 | $0 | $0 | $0 | $10,800 | $0 | $48,052 | $0 | $93,447 | $0 | $685,380 | $0 | $0 | $0 |
| JOHN D FIELD JR | ||||||||||||||
| VP & TREASURER | $248,719 | $0 | $0 | $0 | $31,200 | $0 | $24,771 | $0 | $8,472 | $0 | $313,162 | $0 | $0 | $0 |
| JILL M KAWANO | ||||||||||||||
| ASSISTANT TREASURER | $163,851 | $0 | $0 | $0 | $0 | $0 | $16,708 | $0 | $23,850 | $0 | $204,409 | $0 | $0 | $0 |
| EMILY N MCCARREN | ||||||||||||||
| PRINCIPAL - ACADEMY | $216,942 | $0 | $0 | $0 | $0 | $0 | $17,736 | $0 | $100,033 | $0 | $334,711 | $0 | $0 | $0 |
| KATHRYN A NELSON | ||||||||||||||
| VP - INST ADVANCEMENT | $255,056 | $0 | $0 | $0 | $7,200 | $0 | $20,412 | $0 | $12,092 | $0 | $294,760 | $0 | $0 | $0 |
| PARIS T PRIORE-KIM | ||||||||||||||
| PRINCIPAL - JUNIOR SCHOOL | $218,003 | $0 | $0 | $0 | $0 | $0 | $22,161 | $0 | $53,534 | $0 | $293,698 | $0 | $0 | $0 |
| PAULA G HODGES | ||||||||||||||
| ACADEMY ASST PRINCIPAL | $184,618 | $0 | $0 | $0 | $0 | $0 | $18,629 | $0 | $11,534 | $0 | $214,781 | $0 | $0 | $0 |
| PAULINE L BAILEY | ||||||||||||||
| DIR - HUMAN RESOURCES | $175,212 | $0 | $0 | $0 | $0 | $0 | $17,875 | $0 | $11,505 | $0 | $204,592 | $0 | $0 | $0 |
| JOHN R OVERTON II | ||||||||||||||
| DIR - CAMPUS ENERGY & CONSTR | $171,183 | $0 | $0 | $0 | $0 | $0 | $17,458 | $0 | $11,534 | $0 | $200,175 | $0 | $0 | $0 |
| BETSY S HATA | ||||||||||||||
| DIR - ADMISSION & FIN AID | $167,956 | $0 | $0 | $0 | $0 | $0 | $16,722 | $0 | $11,506 | $0 | $196,184 | $0 | $0 | $0 |
| WENDI A KAMIYA | ||||||||||||||
| CIO/INNOVATION CATALYST | $158,958 | $0 | $0 | $0 | $0 | $0 | $16,669 | $0 | $40,062 | $0 | $215,689 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DETAIL REGARDING EMPLOYER PROVIDED BENEFITS | 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 JIM SCOTT, 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. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| SUSAN J FIELD | |||
| FAMILY MEMBER OF OFFICER | $104,077 | SEE SCHEDULE L DISCLOSURE | false |
| SARAH J MCKAY | |||
| FAMILY MEMBER OF OFFICER | $65,697 | SEE SCHEDULE L DISCLOSURE | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $18,323 | 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 |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $220 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | RETAIL VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 88 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,339,483 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | SUPPLIES | Desc |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,355 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | RETAIL VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| NON-CASH DONATIONS DISCLOSURE | 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 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, JEFFREY WATANABE, TRUSTEE, AND JAMES SCOTT, 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 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 Committee. |
| 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 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 benchmark review was prepared in MAY 2016. THE AD HOC COMMITTEE ON EXECUTIVE COMPENSATION REVIEWED AND APPROVED THE BENCHMARKS FOR THE FISCAL YEAR ENDED JUNE 30, 2018 COMPENSATION. THEIR RECOMMENDATION WAS APPROVED IN THE BOARD EXECUTIVE COMMITTEE MEEETING ON JUNE 7, 2017. |
| 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 : (1,369,992) net actuarial changes in post retirement healthcare benefits not reported on form 990 : 1,599,862 ------------ TOTAL 229,870 |
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) | 11D | 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) | 11D | 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 (11) | 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 | $1,861,005 | cash received |
| CF TRUST | ||
| c | $103,284 | cash received |
| JTW TE COTR PUNAHOU | ||
| c | $809,319 | cash received |