2019-09-25T10:20:31-05:00 2018-06-30 ERNST & YOUNG US LLP 4365 EXECUTIVE DR STE 1600 SAN DIEGO CA 92121 990 2017-07-01 990113930 Hawaii Pacific University % David Kostecki HAWA 8083565272 500 ALA MOANA BLVD Suite 6420 HONOLULU HI 96813 David Kostecki SVP/CFO 8085438011 2019-09-18 true JOCELYNE MILLER P00634378 8585357200 164.57.159.253 33008120191345000004 2019-05-14 P DA5C606EC7C0AC5CA4B4A14FD82DAAC8044C8CC5 E1BEE296507EB4D9DF9405BDF082B7F62D6F366B 2017 2019-02-21 02:37:17Z X X JOHN GOTANDA 500 ALA MOANA BLVD HONOLULU HI 96813 114173346 false X www.hpu.edu X 1965 HI HPU IS AN INTERNATIONAL LEARNING COMMUNITY SET IN THE RICH CULTURAL CONTEXT OF HAWAI'I. OUR INNOVATIVE PROGRAMS PREPARE OUR GRADUATES AS ACTIVE MEMBERS OF A GLOBAL SOCIETY. 15 14 1427 617 1808705 872731 5188770 4830166 85006206 83352130 11873437 955335 3942344 3183280 106010757 92320911 24089870 24982056 0 0 42013102 43278001 0 0 1135764 33487279 33739461 99590251 101999518 6420506 -9678607 180804418 177079088 91026687 95392445 89777731 81686643 X SEE SCHEDULE O false false 66266457 24982056 83352130 THE UNIVERSITY PROVIDES HIGHER EDUCATION SERVICES TO APPROXIMATELY 5,000 STUDENTS. GRANTS ARE PRIMARILY MERIT AND NEED-BASED SCHOLARSHIPS PROVIDED TO STUDENTS. 66266457 true true false false false false true false true true false false false true true false true true true true true false false true false false true true true true false false false false false false false false true false false false false false true true true false false false true 3190 0 true 1427 true true true false false false false true true false false false false X 15 14 true false false false false false false true true false false true true true true true true true true false X David Kostecki 8083565256 500 ALA MOANA BLVD Honolulu HI 96813 X Richard C Hunter Trustee, Chair 5.0 0.0 X 0 0 0 Steven K Baker Trustee, Vice Chair 5.0 0.0 X 0 0 0 James A Ajello Trustee, Treasurer 5.0 0.0 X 0 0 0 Jeffrey M Boromisa Trustee 5.0 0.0 X 0 0 0 Joachim P Cox Trustee 5.0 0.0 X 0 0 0 Layla J L Dedrick Trustee 5.0 0.0 X 0 0 0 Christina D Doane Trustee 5.0 0.0 X 0 0 0 John Y Gotanda Trustee, President 40.0 0.0 X X 556713 0 49566 RADM Fred P Gustavson USN RET Trustee 5.0 0.0 X X 0 0 0 Karen L Huffman Trustee 5.0 0.0 X 0 0 0 Linda Lingle Trustee 5.0 0.0 X 0 0 0 Violet S Loo Trustee 5.0 0.0 X 0 0 0 James C Polk Trustee 5.0 0.0 X 0 0 0 Raymond P Vara Jr Trustee 5.0 0.0 X 0 0 0 Lance K Wilhelm Trustee 5.0 0.0 X 0 0 0 Jan K Boivin SVP, General Counsel & Sec 40.0 0.0 X 288332 0 23445 Bruce Edwards SVP & CFO 40.0 0.0 X 295510 0 33117 Matthew A Liao-Troth SVP & Provost 40.0 0.0 X 305646 0 18217 Brenda Jensen Dean, College of Nat Comput Sc 40.0 0.0 X 167538 0 13490 Shaun Moss EXEC DIR, OCEANIC INSTITUTE 40.0 0.0 X 200849 0 42288 Warren Wee Interim Dean, College Business 40.0 0.0 X 176206 0 13129 Vince Baldemor Executive Director, Athletics 40.0 0.0 X 174055 0 34594 Cody Down Assoc VP & CIO 40.0 0.0 X 195082 0 22977 Gregory Grauman VP, Enrollment Management 40.0 0.0 X 203038 0 37349 Samuel E Moku VP, University Relations 40.0 0.0 X 181744 0 47577 Manish Sehgal Dir. Sch of Educ/Interim Dean 40.0 0.0 X 162454 0 19139 Lynette G Landry Former Dean, Health & Society 40.0 0.0 X 148116 0 11748 3055283 0 366636 57 true true false Star Protection Agency LLC 846 South Hotel Street No 200 Honolulu HI 96813 Security Services 1054506 Sodexo 9801 Washingtonian Blvd Gaithersburg MD 20878 Food Services 817188 VIP Transportation Inc 443 Kalewa St Honolulu HI 96819 Transportation Svcs 680768 Ellucian Company LP 62578 Collections Center Drive Chicago IL 60693 IT Consulting Svcs 476228 Hawaiian Airlines PO Box 29460 Honolulu HI 96820 Travel Services 416092 30 200585 2355995 2273586 19417 4830166 TUITION & FEES 611310 80663211 80663211 0 0 RESEARCH & TRAINING 541712 1731932 1731932 0 0 BY-PRODUCT SALES 900099 672370 672370 0 0 FEES/CONTRACTS FROM GOV'T 611310 284617 284617 0 0 83352130 1067772 1067772 566620 566620 3111 3111 8644223 7998637 645586 0 645586 645586 13058610 0 12560063 1177604 498547 -1177604 -679057 -679057 74774 200585 116131 -41357 -41357 0 0 0 0 0 0 PARKING FEES 900009 1932584 0 1674423 258161 BOOKSTORE REVENUE 900009 167451 0 0 167451 EVENTS 900009 104469 0 104469 0 371436 0 29813 341623 2575940 92320911 83352130 1808705 2329910 80478 80478 24815827 24815827 85751 85751 0 0 2255186 1010376 1244810 0 105368 0 105368 0 34741394 27734139 6365192 642063 1616681 1314474 270007 32200 2043587 1765825 204499 73263 2515785 1993442 475165 47178 4448 0 4448 0 371962 0 371962 0 411747 320 411427 0 0 0 0 0 0 66992 0 66992 0 4681590 1242223 3262507 176860 994744 397007 581698 16039 2851114 2290575 492896 67643 2516807 65044 2451763 0 0 0 0 0 5770508 135556 5610253 24699 1806467 1606147 183236 17084 0 0 0 0 376098 303641 64896 7561 5254625 0 5254625 0 0 0 0 0 2449510 0 2449510 0 1051954 126366 925588 0 UTILITIES 1283627 279357 1004270 0 BAD DEBT 1162119 0 1162119 0 REPAIRS AND MAINTENANCE 914226 60611 851635 1980 UBTI TAX 146690 0 146690 0 1624233 959298 635741 29194 101999518 66266457 34597297 1135764 0 0 0 0 3195 2595 17483624 15178059 307423 1076131 6705187 4967030 0 0 0 0 2407541 2030182 0 0 1336116 1758215 114647598 31713366 83394950 82934232 49201466 58890052 9425933 0 0 0 9340972 9114524 1198011 1128068 180804418 177079088 8401186 10112785 0 0 3760688 3911531 74974114 76007997 0 0 0 0 239845 2184881 0 0 3650854 3175251 91026687 95392445 X 76612591 67757648 5749698 6596520 7415442 7332475 89777731 81686643 180804418 177079088 -9678607 1550519 37000 0 0 0 X false true X true true true X 118350 X X X false 44369249 90577 2955043 2769922 44644947 55775010 94702 4653410 16153873 44369249 61746456 40598 -3302394 2709650 55775010 65165311 79965 -590500 2908320 61746456 64442544 213784 9789252 5996613 68448967 0.74890 0.16420 0.08690 true false 0 0 66736452 7585697 59150755 18350041 12925909 5424132 10784517 7906457 2878060 18776588 3295302 15481285 82934232 0 federal student loan obligation 3175251 3175251 X SCHEDULE D, PART III, LINE 4 COLLECTIONS OF ART AND HISTORICAL TREASURE THE PACIFIC ISLAND ART AND ARTIFACT COLLECTION CONSISTS OF APPROXIMATELY 400 CULTURALLY SIGNIFICANT PIECES. PART OF THE COLLECTION IS CURRENTLY DISPLAYED AND THE REMAINDER WILL BE AVAILABLE FOR PUBLIC VIEWING ONCE ADDITIONAL DISPLAY LOCATIONS ARE IDENTIFIED. THE COLLECTION WILL ENRICH THE KNOWLEDGE OF MANY PACIFIC ISLAND CULTURES, HISTORIES AND CUSTOMS THROUGH THE STUDY OF THE ART AND ARTIFACTS. SCHEDULE D, PART V, LINE 1A END OF YEAR BALANCE 2013 END OF YEAR BALANCE 68,448,697 AUDITED FINANCIAL STATEMENT RESTATEMENT (3,282,656) ----------------- 2014 BEGINNING OF YEAR BALANCE 65,165,311 SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUND HAWAII PACIFIC UNIVERSITY ENDOWMENT FUND INCLUDES QUASI, TEMPORARILY RESTRICTED AND PERMANENTLY RESTRICTED ENDOWMENT FUNDS. THE UNIVERSITY HAS ADOPTED INVESTMENT AND DISTRIBUTION POLICIES FOR ENDOWMENT ASSETS TO SUPPORT THE CURRENT AND FUTURE OPERATIONS OF THE UNIVERSITY WITH A STREAM OF RELATIVELY PREDICTABLE, STABLE AND CONSTANT EARNINGS TO PRESERVE AND ENHANCE THE PURCHASING POWER OF THE ENDOWMENT ASSETS. THE PRIMARY INVESTMENT OBJECTIVE OF THE ENDOWMENT ASSETS IS TO ATTAIN AN AVERAGE ANNUAL REAL TOTAL RETURN (NET OF INVESTMENT MANAGEMENT FEES AND AFTER INFLATION) IN EXCESS OF THE SPENDING RATE OVER THE LONG TERM, DEFINED AS ROLLING THREE-YEAR PERIODS, AND TO OUT PERFORM THE MEDIAN ENDOWMENT WITHIN A UNIVERSE OF OTHER SIMILARLY ENDOWED UNIVERSITIES. THE DISTRIBUTION POLICY FOR THE UNIVERSITY IS SET AT THE RATIO OF 4.5% OF THE AVERAGE ENDING MARKET VALUES OF THE INVESTMENT PORTFOLIO FOR THE TWELVE QUARTERS. SCHEDULE D, PART X, LINE 2 FIN 48(ASC740) Footnote The University is tax-exempt under Section 501(a) of the Internal Revenue Code (Code) as an organization described in Code Section 501(c)(3) and, generally, is not subject to federal or state income taxes. The University is, however, subject to federal and state income tax on unrelated business income, and appropriate provision for any such taxes is included in the accompanying consolidated financial statements. The taxable subsidiary of the University utilizes the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities, and are measured using the currently enacted tax rates and laws. During the year ended June 30, 2018, no deferred tax assets or liabilities were recorded on the financial statements. The University evaluates its income tax positions each fiscal year to determine whether its tax positions are more likely than not to be sustained if examined by the applicable taxing authority. The review had no material impact on the consolidated financial statements. true true true true true true true false false false false false false false false true false true Racially Nondiscriminatory Policy NONDISCRIMINATION POLICY HAWAI'I PACIFIC UNIVERSITY MEETS THE REQUIREMENTS OF REV. PROC. 75-50 PUBLICITY REQUIREMENTS BY MEETING THE 4.03(2)(B) EXCEPTION WHICH STATES "IF A SCHOOL CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE OR WORLDWIDE FROM A LARGE GEOGRAPHIC SECTION OR SECTIONS OF THE UNITED STATES AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS, THE PUBLICITY REQUIREMENT MAY BE SATISFIED BY COMPLYING WITH SECTION 4.02, SUPRA. SUCH A SCHOOL MAY DEMONSTRATE THAT IT FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY WITHIN THE MEANING OF THE PRECEDING SENTENCE EITHER BY SHOWING THAT IT CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS OR, WHEN MINORITY STUDENTS ARE NOT ENROLLED IN MEANINGFUL NUMBERS, THAT ITS PROMOTIONAL ACTIVITIES AND RECRUITING EFFORTS IN EACH GEOGRAPHIC AREA WERE REASONABLY DESIGNED TO INFORM STUDENTS OF ALL RACIAL SEGMENTS IN THE GENERAL COMMUNITIES WITHIN THE AREA OF THE AVAILABILITY OF THE SCHOOL. THE QUESTION WHETHER A SCHOOL SATISFIES THE PRECEDING SENTENCE WILL BE DETERMINED ON THE BASIS OF THE FACTS AND CIRCUMSTANCES OF EACH CASE." HAWAI'I PACIFIC UNIVERISITY CUSTOMARILY DRAWS STUDENTS FROM HAWAI'I, NATIONWIDE AND GLOBALLY AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THE UNIVERSITY CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. THE RACIAL MAKEUP OF ENROLLED STUDENTS ACCORDING TO IPEDS CATEGORIES IS AS FOLLOWS: AMERICAN INDIAN OR ALASKA NATIVE 0.5%, ASIAN/NATIVE HAWAIIAN/PACIFIC ISLANDER 15.8%, BLACK OR AFRICAN AMERICA 6.1%, HISPANIC/LATINO 13.5%, WHITE 25.1%, NON-RESIDENT ALIEN 10.5%, AND TWO OR MORE RACES/OTHER/UNKNOWN 28.5%. THE UNIVERSITY COMPLIED WITH ALL ASPECTS OF REV. PROC. 75-50, SECTIONS 4.01 THROUGH 4.05. SPACE PERMITTING, PRINT ADVERTISING AND BROCHURES INCLUDE THE FOLLOWING STATEMENT: "HAWAI'I PACIFIC UNIVERSITY IS AN EQUAL OPPORTUNITY/AFFIRMATIVE ACTION INSTITUTION THAT PROHIBITS DISCRIMINATION AGAINST, AND HARASSMENT OF, ANY PERSON ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEXUAL OREINTATION, AGE, ANCESTRY, MARITAL STATUS, DISABILITY, ARREST AND COURT RECORD, OR VETERAN STATUS. SEX DISCRIMINATION INCLUDES SEXUAL HARASSMENT AND SEXUAL ASSAULT. FOR MORE INFORMATION ON HOW TO REPORT DISCRIMINATION OR HARASSMENT TO HPU, PLEASE GO TO WWW.HPU.EDU/STUDENTLIFE AND CLICK ON THE LINK TO THE STUDENT HANDBOOK." WHERE SPACE DOES NOT PERMIT THE LONG VERSION, A SHORTER VERSION IS USED: "HAWAI'I PACIFIC UNIVERSITY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, RELIGION, GENDER, AGE, ANCESTRY, MARITAL STATUS, SEXUAL ORIENTATION, VETERAN STATUS AND DISABILITY." SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT AGENCY HAWAI'I PACIFIC UNIVERSITY PARTICIPATES IN UNITED STATES DEPARTMENT OF EDUCATION FINANCIAL AID PROGRAMS AND OTHER GOVERNMENT GRANT PROGRAMS FUNDING RESEARCH AND TEACHING. true East Asia and the Pacific 4 Program Services Recruitment 182248 Europe (Including Iceland and Greenland) 3 Program Services Recruitment 168979 East Asia and the Pacific 2 Program Services Study Abroad 35608 Europe (Including Iceland and Greenland) 13 Program Services Faculty Development 34309 Middle East and North Africa 1 Program Services Faculty Development 2147 East Asia and the Pacific 1 Program Services Faculty Development 2179 East Asia and the Pacific 5 Program Services Conference/Consulting 57276 South Asia 2 Program Services Conference/Consulting 26280 East Asia and the Pacific 3 Program Services Research Grants 85751 Europe (Including Iceland and Greenland) 2 Program Services Research Grants 3185 36 36 597962 597962 East Asia and the Pacific RESEARCH 41750 CHECK East Asia and the Pacific RESEARCH 14468 CHECK East Asia and the Pacific RESEARCH 29533 CHECK 3 false false false false false false SCHEDULE F, PART I, LINE 2 SUBCONTRACTING POLICIES ARE USED TO MONITOR THE USE OF GRANT FUNDS. SCHEDULE F, PART I, LINE 3(F) EXPLANATION OF EXPENDITURES RECRUITMENT EXPENSES INCLUDE TRAVEL FOR RECRUITERS, FEES FOR AGENTS, FEES FOR PARTICIPATION IN COLLEGE RECRUITING FAIRS AND ADVERTISING. STUDY ABROAD EXPENSES INCLUDE TRAVEL AND EDUCATIONAL EXPENSES FOR STUDY ABROAD TRIPS. CONFERENCES AND CONSULTING EXPENSES INCLUDE TRAVEL, RELATED LABOR, MEETINGS AND SITE VISITS AS WELL AS FACULTY RESEARCH EXPENSES. SCHEDULE F, PART I, LINE 3(F) METHOD USED TO ACCOUNT FOR EXPENDITURES THE ACCRUAL METHOD IS USED TO ACCOUNT FOR EXPENDITURES WHICH ARE CARRIED ON THE BOOKS AND RECORDS OF THE UNIVERSITY. Schedule F, Part II, Line 1 Method used to account for cash grants The accrual method is used to account for cash grants. Trustee Dinner 210750 183450 27300 2590 39884 33731 Golf Tournament 24095 12405 11690 2207 6500 6628 1409 1 7225 4730 2495 5856 739 242070 200585 41485 2207 9090 52368 35879 99544 -58059 true UNIVERSITY OF HAWAII 2530 DOLE ST SAK D200 HONOLULU HI 96822 996000354 GOVT 80478 1 Financial Aid & Scholarships 2573 24815827 FORM 990, SCHEDULE I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANTS HAWAI'I PACIFIC UNIVERSITYS OFFICES OF FINANCIAL AID AND SCHOLARSHIPS OVERSEE FEDERAL AND UNIVERSITY GRANT, SCHOLARSHIP, LOAN AND WORK-STUDY PROGRAMS. FEDERAL PROGRAMS ARE ADMINISTERED ACCORDING TO THE LAWS, RULES AND REGULATIONS ISSUED BY THE U.S. DEPARTMENT OF EDUCATION, THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, OR OTHER GRANTING AGENCY. UNIVERSITY SCHOLARSHIPS AND GRANTS ARE ADMINISTERED ACCORDING TO THE POLICIES AND PROCEDURES IMPLEMENTED BY THE FINANCIAL AID OFFICE TO SUPPORT THE UNIVERSITYS ENROLLMENT PLAN. THE OFFICES AWARD AID BASED ON THE FEDERAL FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) AND SUPPORTING DOCUMENTATION TO VERIFY A STUDENTS ELIGIBILITY FOR NEED BASED PROGRAMS AND SCHOLARSHIPS WHERE NEED IS A CRITERIA. IN ADDITION, STUDENTS ARE REVIEWED BASED ON ACADEMIC AND TALENT QUALIFICATIONS FOR MERIT BASED SCHOLARSHIPS AND GRANTS IN AREAS SUCH AS DANCE, ATHLETICS, MUSIC, DEBATE AND OTHER AREAS. PRESIDENTS SCHOLARS SCHOLARSHIPS ARE AWARDED BASED ON MERIT, GRADE POINT AVERAGE AND RECOMMENDATIONS. FINANCIAL AID AND THE SCHOLARSHIPS OFFICES MONITOR THE CONTINUED ELIGIBILITY OF STUDENTS FOR AWARDS. OCEANIC INSTITUTE FOLLOWS ITS SUBRECIPIENT MONITORING POLICIES AND PROCEDURES TO MONITOR THE USE OF FUNDS DISBURSED TO SUBRECIPIENTS. THE PROGRAM MANAGER, GRANT SPECIALIST AND ASSOCIATE CONTROLLER REVIEW ALL SUBRECIPIENT INVOICES AND SUPPORTING RECEIPTS. THE PROGRAM MANAGER REVIEWS THE SUPPORTING DOCUMENTS TO DETERMINE IF THE EXPENSES ARE CONSISTENT WITH THE AWARDS SCOPE OF WORK. THE GRANT SPECIALIST COMPARES ACTUAL EXPENSES WITH BUDGETED EXPENSES. THE ASSOCIATE CONTROLLER DETERMINES IF THE COSTS CLAIMED ARE ALLOWED AND APPROVES THE DISBURSEMENT. X X false true X X X X X X false false false false false false false false false John Y Gotanda Trustee, President 423054 0 44000 0 89659 0 15900 0 33666 0 606279 0 0 0 Jan K Boivin SVP, General Counsel & Sec 282152 0 0 0 6180 0 17100 0 6345 0 311777 0 0 0 Bruce Edwards SVP & CFO 289240 0 0 0 6270 0 16050 0 17067 0 328627 0 0 0 Matthew A Liao-Troth SVP & Provost 299232 0 0 0 6414 0 15900 0 2317 0 323863 0 0 0 Brenda Jensen Dean, College of Nat Comput Sc 167268 0 0 0 270 0 10076 0 3414 0 181028 0 0 0 Shaun Moss EXEC DIR, OCEANIC INSTITUTE 194075 0 0 0 6774 0 12000 0 30288 0 243137 0 0 0 Warren Wee Interim Dean, College Business 173920 0 0 0 2286 0 10500 0 2629 0 189335 0 0 0 Vince Baldemor Executive Director, Athletics 167785 0 0 0 6270 0 11100 0 23494 0 208649 0 0 0 Cody Down Assoc VP & CIO 194902 0 0 0 180 0 12000 0 10977 0 218059 0 0 0 Gregory Grauman VP, Enrollment Management 196858 0 0 0 6180 0 12900 0 24449 0 240387 0 0 0 Samuel E Moku VP, University Relations 181330 0 0 0 414 0 12600 0 34977 0 229321 0 0 0 Manish Sehgal Dir. Sch of Educ/Interim Dean 162189 0 0 0 265 0 9960 0 9179 0 181593 0 0 0 Lynette G Landry Former Dean, Health & Society 147423 0 0 0 693 0 8943 0 2805 0 159864 0 0 0 SCHEDULE J, PART I, LINES 1A & 1B COMPENSATION PROVIDED BY ORGANIZATION LISTED IN FORM 990, PART VII, SECTION D THE FOLLOWING EXECUTIVES RECEIVED FULLY TAXABLE HOUSING ALLOWANCES: JOHN Y. GOTANDA, PRESIDENT - $78,337 SOCIAL CLUB MONTHLY DUES WERE PAID FOR THE FOLLOWING EXECUTIVES: JOHN Y. GOTANDA, PRESIDENT - $4,820 MATTHEW LIAO-TROTH, SVP & PROVOST $4,820 SCHEDULE J, PART I, LINE 1B HEALTH/SOCIAL CLUB DUES DURING THE TAX YEAR, THERE WAS NO WRITTEN POLICY REGARDING PAYMENT OF SOCIAL CLUB MEMBERSHIP DUES. SCHEDULE J, PART I, LINE 3 METHOD USED TO ESTABLISH PRESIDENTS COMPENSATION ALL EXECUTIVE OFFICER COMPENSATION, INCLUDING THE PRESIDENTS COMPENSATION, IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES BASED ON COMPARABLE COMPENSATION FROM SIMILAR INSTITUTIONS, AND REASONABLENESS OF EXECUTIVE COMPENSATION IS ASSESSED BY AN INDEPENDENT EXECUTIVE COMPENSATION CONSULTANT. BASED ON THE COMPENSATION COMMITTEE'S RECOMMENDATIONS, THE EXECUTIVE COMMITTEE APPROVES EXECUTIVE COMPENSATION. APPROVAL IS DOCUMENTED IN THE MINUTES OF THE COMPENSATION AND EXECUTIVE COMMITTEES. A STATE OF HAWAII DEPARTMENT OF BUDGET AND FINANCE 990266961 419800JA6 2013-07-30 42317997 ACQUISITION, CONSTRUCTION, ETC false false false B STATE OF HAWAII DEPARTMENT OF BUDGET AND FINANCE 990266961 419800LX3 2018-03-15 33915000 TO CURRENT REFUND SERIES 2015 BOND false false false A 0 0 42756660 3868161 1804485 0 0 0 0 37084014 0 0 2015 false false false true B 0 0 33915000 2505282 0 0 339012 0 0 0 31071138 51 true false true true A false true true true false 0.01700 0.01100 0.02800 false false false true B false true true true false 0.01600 0.01100 0.02700 false false false true A false true false false false false 0 true BAYERISCHE LANDESBAN 1.6 false true B false true true false false false 0 false 0 false true A true B true SCHEDULE K, PART I, LINE A, COL (F) DECSRIPTION OF PURPOSE ACQUISITION, CONSTRUCTION AND RENOVATION OF CERTAIN EDUCATIONAL FACILITIES OF THE INSTITUTION. SCHEDULE K, PART II, LINE 3 COLUMN A: THE DIFFERENCE BETWEEN PART I (E) AND PART II, LINE 3 IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. SCHEDULE K, PART II, LINE 13 COLUMN B: AS THE BONDS WERE ISSUED TO CURRENT REFUND A PRIOR ISSUE, YEAR OF SUBSTANTIAL COMPLETION IS NOT APPLICABLE. SCHEDULE K, PART III, LINE 7 COLUMN A, B: PRIVATE SECURITY OR PAYMENT TEST AS PROVIDED IN TREASURY REGULATION 1.141-4(C)(2)(i)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED BUSINESS TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. SCHEDULE K, PART IV, LINE 2(B) COLUMN B: THE BONDS HAVE MET THE REQUIREMENTS OF THE SIX-MONTH EXCEPTION TO REBATE. UIO IN SARA LIAO-TROTH SEE PART V 105368 EMPLOYEE COMPENSATION false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 179250 OFFICE CLEANING SERVICES false SCHEDULE L, PART IV, COLUMN (D) BUSINESS TRANSACTIONS WITH RELATED PERSONS (1) UIO IN SARA LIAO-TROTH IS A FAMILY MEMBER OF OFFICER MATTHEW LIAO-TROTH, SVP & PROVOST AND RECEIVES COMPENSATION AS AN EMPLOYEE OF HAWAII PACIFIC UNIVERSITY. FORM 990, PART III, LINE 1 HAWAI'I PACIFIC UNIVERSITY IS AN INTERNATIONAL LEARNING COMMUNITY SET IN THE RICH CULTURAL CONTEXT OF HAWAI'I. STUDENTS FROM AROUND THE WORLD JOIN US FOR AN AMERICAN EDUCATION BUILT ON A LIBERAL ARTS FOUNDATION. OUR INNOVATIVE UNDERGRADUATE AND GRADUATE PROGRAMS ANTICIPATE THE CHANGING NEEDS OF THE COMMUNITY AND PREPARE OUR GRADUATES TO LIVE, WORK, AND LEARN AS ACTIVE MEMBERS OF A GLOBAL SOCIETY. THE UNIVERSITY IS A CO-EDUCATIONAL AND INDEPENDENT UNIVERSITY COMPRISED OF THREE CAMPUSES ON THE ISLAND OF OAHU; THE DOWNTOWN HONOLULU CAMPUS, THE WINDWARD HAWAI'I LOA CAMPUS AND THE OCEANIC INSTITUTE. GRADUATE AND UNDERGRADUATE PROGRAMS ARE OFFERED AT THE WINDWARD HAWAI'I LOA CAMPUS AND AT THE HONOLULU DOWNTOWN CAMPUS. IN ADDITION TO THE THREE MAIN CAMPUSES, THE UNIVERSITY DELIVERS SELECT DEGREE PROGRAMS AT MILITARY INSTALLATIONS AROUND OAHU. FORM 990, PART VI, SECTION A, LINE 1A DELEGATED AUTHORITY TO EXECUTIVE COMMITTEE DURING INTERVALS BETWEEN MEETINGS OF THE BOARD, AND SUBJECT TO SUCH LIMITATIONS AS MAY BE REQUIRED BY LAW OR SPECIFICALLY IMPOSED BY ACTIONS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS OF THE CORPORATION AND DELEGATE TO OTHER COMMITTEES SUCH OF ITS POWERS AND DUTIES AS IT DEEMS APPROPRIATE. THE OFFICERS OF THE BOARD, WHO ARE ALSO TRUSTEES, AND THE CHAIRS OF THE STANDING COMMITTEES, CONSTITUTE THE EXECUTIVE COMMITTEE. THE CHAIR OF THE BOARD SERVES AS THE CHAIR OF THE EXECUTIVE COMMITTEE. THE SECRETARY OF THE BOARD SERVES AS THE SECRETARY OF THE EXECUTIVE COMMITTEE. DURING THE TAX YEAR, THE EXECUTIVE COMMITTEE DID NOT EXERCISE ITS AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 RELATIONSHIPS BETWEEN OFFICER, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES TRUSTEES JAMES POLK AND RAYMOND VARA HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990 FORM 990 AND SUPPORTING WORK-PAPERS ARE PREPARED AND REVIEWED INTERNALLY THEN SENT TO AN EXTERNAL TAX ACCOUNTING FIRM FOR REVIEW AND PREPARATION OF THE FORM 990 RETURN. AFTER ANY PROPOSED ADJUSTMENTS, THE FORM IS REVIEWED BY STAFF AND MANAGEMENT, INCLUDING AN OFFICER OF THE ORGANIZATION. THE FINAL FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE; AN INDEPENDENT COMMITTEE OF THE BOARD OF TRUSTEES. THE AUDIT COMMITTEE APPROVES THE FORM 990 PRIOR TO FILING, WHICH APPROVAL WILL BE DOCUMENTED IN THE COMMITTEE MINUTES. THE FORM 990 WILL BE MADE AVAILABLE TO ALL TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST CONFLICT OF INTEREST POLICY IS SET FORTH IN THE BYLAWS AS FOLLOWS: EACH TRUSTEE IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY DISCLOSING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST FOR REVIEW BY THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. TRUSTEES WITH ANY ACTUAL OR POTENTIAL CONFLICTS MAY NOT VOTE ON MATTERS WITH WHICH THEY MAY HAVE A CONFLICT. OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY AND WHENEVER APPROPRIATE, ACTUAL AND POTENTIAL CONFLICTS OF INTEREST. ALL CONFLICTS ARE RESOLVED IN ACCORDANCE WITH HAWAI`I PACIFIC UNIVERSITYS WRITTEN CONFLICT OF INTEREST POLICIES. FORM 990, PART VI, SECTION B, LINES 15A & 15B OFFICES & POSITIONS FOR WHICH PROCESS WAS USED, & YEAR PROCESS WAS BEGUN LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES EVALUATED THE PRESIDENTS COMPENSATION ON A SURVEY OF COMPARABLE INSTITUTIONS OBTAINED FROM AN INDEPENDENT EXECUTIVE COMPENSATION CONSULTING FIRM SPECIALIZING IN HIGHER EDUCATION. THE COMPENSATION COMMITTEE REVIEWED THE ANALYSIS IN RELATION TO ITS COMPENSATION PHILOSOPHY, BOARD EXPECTATIONS AND ANY ADJUSTMENTS RECOMMENDED. APPROVAL WAS DOCUMENTED IN THE MINUTES OF THE COMPENSATION COMMITTEE. THIS PROCESS WAS LAST COMPLETED ON SEPTEMBER 5, 2018. LINE 15B THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES EVALUATED AND APPROVED THE EXECUTIVE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS BASED ON COMPARABILITY DATA OBTAINED FROM AN INDEPENDENT EXECUTIVE COMPENSATION CONSULTING FIRM SPECIALIZING IN HIGHER EDUCATION. THE PRESIDENT REVIEWED THE COMPENSATION OF OTHER OFFICERS BASED ON THE COMPENSATION SURVEY AND MADE RECOMMENDATIONS TO THE COMPENSATION COMMITTEE FOR APPROVAL. DECISIONS WERE DOCUMENTED IN THE MINUTES OF THE COMPENSATION COMMITTEE. THIS PROCESS WAS LAST COMPLETED ON SEPTEMBER 5, 2018. FORM 990, PART VI, SECTION C, LINE 19 HAWAI`I PACIFIC UNIVERSITY MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE UNIVERSITYS FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A NON-VOTING MEMBERS OF THE BOARD OF TRUSTEES THE FOLLOWING INDIVIDUALS SERVED AS NON-VOTING MEMBERS OF THE BOARD OF TRUSTEES AND WERE NOT COMPENSATED FOR THEIR SERVICES: NAME TITLE AVG/HRS/WEEK MARTIN ANDERSON TRUSTEE EMERITUS 1 DR. MICHAEL CHUN TRUSTEE EMERITUS 1 JAMES S. ROMIG TRUSTEE EMERITUS 1 JOHN A. LOCKWOOD TRUSTEE EMERITUS 1 HENRY F. RICE TRUSTEE EMERITUS 1 DR. ALLEN L. ZECHA TRUSTEE EMERITUS 1 JAN BOIVIN SECRETARY 40 FORM 990, PART VII & SCHEDULE J, PART II AMENDED FORM 990 HAWAII PACIFIC UNIVERSITY IS AMENDING FORM 990 FOR THE TAX YEAR ENDED JUNE 30, 2018 TO ADJUST PART VII AND SCHEDULE J COMPENSATION DATA DUE TO AN ERROR IN THE DATA COLLECTION PROCESS. Name Original Amended Difference John Y. Gotanda Part VII, Section A, Col(D) 690,373 556,713 (133,660) Part VII, Section A, Col(F) 42,846 49,566 6,720 Schedule J, Part II, Col(B)(I) 556,714 423,054 (133,660) Schedule J, Part II, Col(D) 26,946 33,666 6,720 Jan K. Boivin Part VII, Section A, Col(D) 294,512 288,332 (6,180) Part VII, Section A, Col(F) 19,948 23,445 3,497 Schedule J, Part II, Col(B)(I) 288,332 282,152 (6,180) Schedule J, Part II, Col(D) 2,848 6,345 3,497 Bruce Edwards Part VII, Section A, Col(D) 301,780 295,510 (6,270) Part VII, Section A, Col(F) 26,810 33,117 6,307 Schedule J, Part II, Col(B)(I) 295,510 289,240 (6,270) Schedule J, Part II, Col(D) 10,760 17,067 6,307 Matthew A. Liao-Troth Part VII, Section A, Col(D) 312,060 305,646 (6,414) Part VII, Section A, Col(F) 16,668 18,217 1,549 Schedule J, Part II, Col(B)(I) 305,646 299,232 (6,414) Schedule J, Part II, Col(D) 768 2,317 1,549 Brenda Jensen Part VII, Section A, Col(D) 167,808 167,538 (270) Part VII, Section A, Col(F) 10,741 13,490 2,749 Schedule J, Part II, Col(B)(I) 167,538 167,268 (270) Schedule J, Part II, Col(D) 665 3,414 2,749 Shaun Moss Part VII, Section A, Col(D) 207,623 200,849 (6,774) Part VII, Section A, Col(F) 17,933 42,288 24,355 Schedule J, Part II, Col(B)(I) 200,849 194,075 (6,774) Schedule J, Part II, Col(D) 5,933 30,288 24,355 Warren Wee Part VII, Section A, Col(D) 178,492 176,206 (2,286) Part VII, Section A, Col(F) 11,580 13,129 1,549 Schedule J, Part II, Col(B)(I) 176,206 173,920 (2,286) Schedule J, Part II, Col(D) 1,080 2,629 1,549 Vince Baldemor Part VII, Section A, Col(D) 180,325 174,055 (6,270) Part VII, Section A, Col(F) 28,315 34,594 6,279 Schedule J, Part II, Col(B)(I) 174,055 167,785 (6,270) Schedule J, Part II, Col(D) 17,215 23,494 6,279 Cody Down Part VII, Section A, Col(D) 195,262 195,082 (180) Part VII, Section A, Col(F) 17,098 22,977 5,879 Schedule J, Part II, Col(B)(I) 195,082 194,902 (180) Schedule J, Part II, Col(D) 5,098 10,977 5,879 Gregory Grauman Part VII, Section A, Col(D) 209,218 203,038 (6,180) Part VII, Section A, Col(F) 31,042 37,349 6,307 Schedule J, Part II, Col(B)(I) 203,038 196,858 (6,180) Schedule J, Part II, Col(D) 18,142 24,449 6,307 Samuel Moku Part VII, Section A, Col(D) 182,158 181,744 (414) Part VII, Section A, Col(F) 41,270 47,577 6,307 Schedule J, Part II, Col(B)(I) 181,744 181,330 (414) Schedule J, Part II, Col(D) 28,670 34,977 6,307 Manish Sehgal Part VII, Section A, Col(D) 162,719 162,454 (265) Part VII, Section A, Col(F) 13,771 19,139 5,368 Schedule J, Part II, Col(B)(I) 162,454 162,189 (265) Schedule J, Part II, Col(D) 3,811 9,179 5,368 Lynette G. Landry Part VII, Section A, Col(D) 148,809 148,116 (693) Part VII, Section A, Col(F) 14,293 11,748 (2,545) Schedule J, Part II, Col(B)(I) 148,116 147,423 (693) Schedule J, Part II, Col(C) 14,118 8,943 (5,175) Schedule J, Part II, Col(D) 175 2,805 2,630 Hawaii Lifestyle Retail Properties LLC 1 ALOHA TOWER DR STE 3200 Honolulu HI 96813 320361534 Real Estate HI -2788274 72608372 HPU OI Consultants Inc 41-202 KALANIANAOLE HWY WAIMANALO HI 96795 990200034 Consulting HI HPU C Corp 0 796 1.00000 true false false false false false false false false false false false false false false false false false false false