LILIUOKALANI TRUST: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LILIUOKALANI TRUST (EIN 99-0078890)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202533219349108678
- Schema version
- 2024v5.2
- 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-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- General Explanation Attachment
- Investments Corp Stock Schedule
- Land Etc Schedule2
- Legal Fees Schedule
- Mortgages And Notes Payable Sch
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T19:47:29-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421539623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KMH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1003 BISHOP STREET SUITE 2400 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990078890 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LILIUOKALANI TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LILI | BusinessNameControlTxt |
| Phone | 8082036150 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 ALAKEA ST STE 1100 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT OZAKI | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 8082036150 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIELLE A HARANO | PreparerPersonNm |
| PTIN | P01258470 | PTIN |
| Phone | 8085262255 | PhoneNum |
| Preparation | 2025-11-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,394,793,669 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $5,900 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $2,216,042 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,303,861 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $1,303,861 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $4,767,547 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $3,901,947 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $3,901,947 | DividendsAdjNetIncmAmt |
| Gross Rents Rev And Expnss | $23,251,928 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $23,251,928 | GrossRentsNetInvstIncmAmt |
| Gross Rents Adj Net Incm | $23,251,928 | GrossRentsAdjNetIncmAmt |
| Net Rental Income Or Loss | $13,349,489 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $101,021,098 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $174,167,101 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $124,117,427 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $4,923,666 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $10,659,944 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $12,438,589 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $12,438,589 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $141,922,459 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $165,013,752 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $45,819,991 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $3,988,981 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $2,305,391 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $2,305,391 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $1,683,590 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $15,581,034 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $1,076,836 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $1,076,836 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $14,504,198 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $4,644,679 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $519,143 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Adj Net Incm | $519,143 | PensionEmplBnftAdjNetIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $4,106,649 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $507,320 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $189,323 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $189,323 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $267,297 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $235,053 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $90,752 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $90,752 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $114,641 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $3,258,130 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $1,480,532 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $1,480,532 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $2,014,759 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $6,144,644 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,849,410 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $5,849,410 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $295,234 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $4,700,033 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $1,329,341 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $1,329,341 | DeprecAndDpltnAdjNetIncmAmt |
| Occupancy Rev And Expnss | $2,220,649 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $217,808 | OccupancyNetInvstIncmAmt |
| Occupancy Adj Net Incm | $217,808 | OccupancyAdjNetIncmAmt |
| Occupancy Dsbrs Chrtbl | $1,952,135 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $874,032 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $172,264 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $172,264 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $685,179 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $52,461 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Net Invst Incm | $2,901 | PrintingAndPubNetInvstIncmAmt |
| Printing And Pub Adj Net Incm | $2,901 | PrintingAndPubAdjNetIncmAmt |
| Printing And Pub Dsbrs Chrtbl | $48,391 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $10,203,082 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,922,011 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $2,044,615 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $5,109,833 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $52,410,098 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $15,155,712 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $15,278,316 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $30,781,906 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $49,711 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $49,711 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $52,459,809 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $15,155,712 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $15,278,316 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $30,831,617 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $89,462,650 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $149,858,040 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $30,541,675 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $299,196 | CashBOYAmt |
| Cash EOY | $337,532 | CashEOYAmt |
| Cash EOYFMV | $337,532 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $40,070,744 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $79,656,613 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $79,656,613 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $1,345,951 | AcctRcvblAmt |
| Acct Rcvbl Allwnc Dbtfl Acct | $379,589 | AcctRcvblAllwncDbtflAcctAmt |
| Acct Rcvbl BOY | $1,548,477 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $966,362 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $966,362 | AcctRcvblEOYFMVAmt |
| Other Nts And Loans Rcvbl | $50,059 | OtherNtsAndLoansRcvblAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Nts And Loans Rcvbl BOY | $74,242 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $50,059 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $50,059 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Prepaid Expenses BOY | $1,665,967 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $1,128,427 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $1,128,427 | PrepaidExpensesEOYFMVAmt |
| Corporate Stock BOY | $549,474,191 | CorporateStockBOYAmt |
| Corporate Stock EOY | $621,801,522 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $621,801,522 | CorporateStockEOYFMVAmt |
| Invst Land Cost Or Other Basis | $72,383,847 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $38,516,448 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $39,631,939 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $33,867,399 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $490,637,412 | LandBldgInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $218,402,826 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,463,972 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $130,315,269 | LandBOYAmt |
| Land EOY | $187,938,854 | LandEOYAmt |
| Land EOYFMV | $191,073,999 | LandEOYFMVAmt |
| Other Assets BOY | $31,602,215 | OtherAssetsBOYAmt |
| Other Assets EOY | $9,141,743 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $9,141,743 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $794,682,240 | TotalAssetsBOYAmt |
| Total Assets EOY | $934,888,511 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,394,793,669 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $10,185,108 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $13,786,565 | AccountsPayableEOYAmt |
| Deferred Revenue BOY | $2,120,319 | DeferredRevenueBOYAmt |
| Deferred Revenue EOY | $1,466,255 | DeferredRevenueEOYAmt |
| Mortgages And Notes Payable BOY | $28,240,635 | MortgagesAndNotesPayableBOYAmt |
| Mortgages And Notes Payable EOY | $27,941,431 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $8,831,583 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $11,537,099 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $49,377,645 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $54,731,350 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $745,304,595 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $880,157,161 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $745,304,595 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $880,157,161 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $794,682,240 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $934,888,511 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $745,304,595 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $89,462,650 | ExcessRevenueOverExpensesAmt |
| Other Increases | $45,389,916 | OtherIncreasesAmt |
| Subtotal | $880,157,161 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $880,157,161 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (16 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| TOTAL SHORT-TERM CAPITAL GAIN FROM K-1S | P | 2024-01-01 | 2024-12-31 | $4,892,827 | $71,257 | $4,821,570 | $4,821,570 |
| TOTAL LONG-TERM CAPITAL GAINS FROM K-1S | P | 2023-12-31 | 2024-12-31 | $17,741,822 | $905,653 | $16,836,169 | $16,836,169 |
| TOTAL DISTRIBUTION IN EXCESS OF BASIS | P | 2023-12-31 | 2024-12-31 | $14,343 | $14,343 | $14,343 | |
| TOTAL SEC. 1231 GAIN FROM K-1S | P | 2023-12-31 | 2024-12-31 | $227,357 | $249 | $227,108 | $227,108 |
| TOTAL SEC. 1256 LONG-TERM GAIN FROM K-1S | P | 2023-12-31 | 2024-12-31 | $115,057 | $8 | $115,049 | $115,049 |
| TOTAL SEC. 1256 SHORT-TERM GAIN FROM K-1S | P | 2024-01-01 | 2024-12-31 | $76,705 | $6 | $76,699 | $76,699 |
| US BANK #12508 | 2024-01-01 | 2024-12-31 | $969,907 | $944,510 | $25,397 | $25,397 | |
| US BANK #12508 | 2023-12-31 | 2024-12-31 | $21,924,368 | $7,946,124 | $13,978,244 | $13,978,244 | |
| US BANK DEFLATION ASSETS | 2023-12-31 | 2024-12-31 | $85,855 | -$85,855 | -$85,855 | ||
| GAIN ON SALE OF ASSET #5004 | P | 2023-12-31 | 2024-12-31 | $10,500 | $10,500 | $10,500 | |
| GAIN ON SALE OF PROPERTY - WAIALUA LOTS | P | 2023-12-31 | 2024-12-31 | $150,000 | $36,794 | $113,206 | $113,206 |
| GAIN ON SALE OF PROPERTY - KIS | P | 2023-12-31 | 2024-12-31 | $101,777,600 | $13,830,761 | $87,946,839 | $87,946,839 |
| GAIN ON SALE OF PROPERTY - KKAI J4 | P | 2023-12-31 | 2024-12-31 | $150,000 | $14,752 | $135,248 | $135,248 |
| TOTAL GAIN ON NON MARKETABLE SECURITIES | P | 2023-12-31 | 2024-12-31 | $48,875,125 | $48,875,125 | $0 | $0 |
| TOTAL LONG-TERM LOSS ON DISPOSAL OF PARTNERSHIP INTERESTS | P | 2023-12-31 | 2024-12-31 | $232,856 | -$232,856 | -$232,856 | |
| CAPITAL GAINS DIVIDENDS | P | $135,766 | $135,766 | $135,766 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $124,117,427 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $4,923,666 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt Operating Foundations | Yes (X) | ExemptOperatingFoundationsInd |
| Ruling Letter | 1974-07-22 | RulingLetterDt |
| Not Applicable | N/A | NotApplicableCd |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $0 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | HI | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (1) | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.ONIPAA.ORG | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LILIUOKALANI TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8082036150 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 ALAKEA ST SUITE 1100 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| ROBERT OZAKI | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | TRUSTEE | 25.00 | $268,250 | $150 | $0 |
| CLAIRE L ASAM | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | TRUSTEE | 25.00 | $200,750 | $150 | $0 |
| MAHINA E HUGO | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | TRUSTEE | 25.00 | $200,750 | $0 | $0 |
| DAWN HARFLINGER | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | FORMER PRESIDENT & CEO | 40.00 | $1,333,249 | $16,880 | $0 |
| MENRIT FRANCIS | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | VICE PRESIDENT & CFO | 40.00 | $258,102 | $21,370 | $0 |
| CHIEMI DAVIS | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | VICE PRESIDENT & CPO | 40.00 | $301,276 | $22,790 | $0 |
| ALAN ARAKAWA | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | FORMER VICE PRESIDENT, REAL ESTATE | 40.00 | $1,036,336 | $16,157 | $0 |
| TINA KEANE | ||||||||
| 1100 ALAKEA STREET SUITE 1100 | HONOLULU | HI | 96813 | PRESIDENT & CEO | 40.00 | $390,269 | $40,003 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt | Expense AccountExpenseAccountAmt |
|---|---|---|---|---|---|---|---|---|
| CHERI TARUTANI | ||||||||
| QLT - 1100 ALAKEA ST STE 1100 | HONOLULU | HI | 96813 | MANAGING DIRECTOR, K | 40.00 | $226,429 | $16,298 | $0 |
| JUSTIN FRANCISCO | ||||||||
| QLT - 1100 ALAKEA ST STE 1100 | HONOLULU | HI | 96813 | PROJECT MANAGER, DEV | 40.00 | $209,507 | $8,185 | $0 |
| SUMMER ENGCABO | ||||||||
| QLT - 1100 ALAKEA ST STE 1100 | HONOLULU | HI | 96813 | DIRECTOR, OFFICE OF | 40.00 | $204,421 | $3,707 | $0 |
| KATHERINE TIBBETTS | ||||||||
| QLT - 1100 ALAKEA ST STE 1100 | HONOLULU | HI | 96813 | MANAGING DIRECTOR, R | 40.00 | $194,689 | $13,221 | $0 |
| JENNIFER LAA | ||||||||
| QLT - 1100 ALAKEA ST STE 1100 | HONOLULU | HI | 96813 | EXECUTIVE DIRECTOR, | 40.00 | $192,120 | $13,622 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 150 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KIEWIT | |||||
| 707 RICHARDS ST SUITE 750 | HONOLULU | HI | 96813 | GENERAL CONTRACTING | $44,590,406 |
| MONARCH INSURANCE SERVICES | |||||
| 677 ALA MOANA BLVD 500 | HONOLULU | HI | 96813 | INSURANCE SERVICES | $1,847,675 |
| FLANSBURGH ARCHITECTS | |||||
| 77 N WASHINGTON ST | BOSTON | MA | 02114 | ARCHITECTURAL DESIGN | $1,268,179 |
| CAMBRIDGE ASSOCIATES LLC | |||||
| 100 SUMMER STREET SUITE 1300 | BOSTON | MA | 02110 | INVESTMENT ADVISORY SERVICES | $1,069,790 |
| WILLIS TOWERS WATSON | |||||
| 300 SOUTH GRAND STE 2000 | LOS ANGELES | CA | 90071 | ACTUARIAL AND CONSULTING SERVICES | $508,567 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 49 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE PROGRAM GOAL OF THE TRUST IS TO SERVE ORPHAN AND DESTITUTE KAMALI'I (YOUTH)AND THEIR FAMILIES. THE FOCUS IS ON STRENGTHENING FAMILIES SO THEY CAN RAISE HEALTHY, RESILIENT CHILDREN. THE TRUST ACCOMPLISHES THIS BY CREATING HIGH-IMPACT PROGRAMS AND SERVICES, AND WORKING WITH OTHERS IN THE COMMUNITY TO CHANGE THE SYSTEM THAT KEEPS THE MOST VULNERABLE INDIVIDUALS TRAPPED IN A CYCLE OF LIMITED OPTIONS. THIS WORK IS CARRIED OUT BY A STAFF OF APPROXIMATELY 201 EMPLOYEES THAT INCLUDE SOCIAL WORKERS, ADMINISTRATIVE AND SUPPORT STAFF OPERATING FROM MULTIPLE OFFICES THROUGHOUT THE STATE. IN 2024 THE TRUST PROVIDED DIRECT SERVICES TO 1,694 KAMALI'I (YOUTH).AMOUNTS PAID TO ACCOMPLISH CHARITABLE PURPOSES 30,831,617AMOUNTS PAID TO ACQUIRE ASSETS USED FOR CHARITABLE PURPOSE 27,878,835AMOUNTS CONVERTED FROM ENDOWMENT 0 TOTAL AMOUNTS PAID FOR CHARITABLE PURPOSES 58,710,452 | Description1Txt |
| Expenses1 | $58,710,452 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $579,397,963 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $56,023,408 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $490,637,412 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,126,058,783 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,126,058,783 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $16,890,882 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,109,167,901 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $55,458,395 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $30,831,617 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $27,878,835 | CharitableAssetsAcquisPaidAmt |
| Qualifying Distributions | $58,710,452 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 1974-07-22 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $30,541,675 | CurrentYearAmt |
| Year1 | $24,001,917 | Year1Amt |
| Year2 | $17,579,892 | Year2Amt |
| Year3 | $21,905,034 | Year3Amt |
| Total | $94,028,518 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $25,960,424 | CurrentYearAmt |
| Year1 | $20,401,629 | Year1Amt |
| Year2 | $14,942,908 | Year2Amt |
| Year3 | $18,619,279 | Year3Amt |
| Total | $79,924,240 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $58,710,452 | CurrentYearAmt |
| Year1 | $60,611,427 | Year1Amt |
| Year2 | $54,697,458 | Year2Amt |
| Year3 | $52,373,578 | Year3Amt |
| Total | $226,392,915 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $49,711 | CurrentYearAmt |
| Year1 | $76,350 | Year1Amt |
| Year2 | $28,000 | Year2Amt |
| Year3 | $181,500 | Year3Amt |
| Total | $335,561 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $58,660,741 | CurrentYearAmt |
| Year1 | $60,535,077 | Year1Amt |
| Year2 | $54,669,458 | Year2Amt |
| Year3 | $52,192,078 | Year3Amt |
| Total | $226,057,354 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $36,972,263 | CurrentYearAmt |
| Year1 | $37,203,100 | Year1Amt |
| Year2 | $38,709,316 | Year2Amt |
| Year3 | $39,405,925 | Year3Amt |
| Total | $152,290,604 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ADULT FRIENDS FOR YOUTH | |||||||
| 3375 KOAPAKA STREET B290 | HONOLULU | HI | 96819 | NONE | PC | SPONSOR GRANTEE'S ANNUAL FUNDRAISER TO RAISE SUPPLEMENTAL FUNDS TO PROVIDE SERVICES FOR AT-RISK YOUTH | $3,500 |
| HAWAII STATE ARCHIVES | |||||||
| 364 KING ST | HONOLULU | HI | 96813 | NONE | PC | SUPPORT HAWAII STATE ARCHIVES PURCHASE OF RARE PHOTOGRAPH NEGATIVES WITH SIGNIFICANT HISTORICAL VALUE. | $25,000 |
| LAHAINALUNA HIGH SCHOOL | |||||||
| 980 LAHIANALUNA RD | LAHAINA | HI | 96761 | NONE | PC | DONATION TO SUPPORT NATIVE HAWAIIAN PROGRAMMING AT LAHAINALUNA HIGH SCHOOL. | $2,711 |
| HALE KIPA | |||||||
| 91-2128 OLD FORT WEAVER RD | EWA BEACH | HI | 96706 | NONE | PC | DONATION TO SUPPORT ANNUAL FUNDRAISING EVENT. | $5,000 |
| FAMILY PROMISE OF HAWAII | |||||||
| 245 N KUKUI ST SUITE 101 | HONOLULU | HI | 96817 | NONE | PC | DONATION TO SUPPORT ANNUAL FUNDRAISING DINNER. | $5,000 |
| HAWAII SPEED AND QUICKNESS | |||||||
| 7168 MAKAA ST | HONOLULU | HI | 96825 | NONE | PC | DONATION TO SUPPORT ANNUAL LOCAL ATHLETE EVENT. | $5,000 |
| WASHINGTON PLACE FOUNDATION | |||||||
| PO BOX 873 | HONOLULU | HI | 96808 | NONE | PC | DONATION TO SUPPORT ANNUAL FUNDRAISING DINNER. | $3,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $49,711 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,216,042 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $4,767,547 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $13,349,489 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $101,021,098 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (8 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|
| OTHER INCOME - INVESTMENT INCOME | 14 | $10,618,736 |
| OTHER INCOME - NANA I KE KUMU | 14 | $2,484 |
| OTHER INCOME - WELLS FARGO LITIGATION SETTLEMENT | 16 | $84 |
| OTHER INCOME - TRANSFER FEES | 16 | $1,350 |
| OTHER INCOME - MERCHANDISE PURCHASE FROM EMPLOYEES | 16 | $3,737 |
| OTHER INCOME - BOH INTEREST INCOME | 14 | $35,399 |
| OTHER INCOME - MISC TRUE-UP | 16 | -$260 |
| OTHER INCOME - FOREIGN EXCHANGE GAIN/LOSS | 14 | -$1,586 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $132,014,120 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $132,014,120 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BANK OF AMERICA CHARITABLE GIFT FUND | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 FEDERAL ST | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $5,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $235,053 | Amt |
| Net Investment Income | $90,752 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $90,752 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $114,641 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | TOTAL DEPRECIABLE ASSETS | PropertyDesc |
| Acquired | 2024-01-01 | AcquiredDt |
| Cost Or Other Basis | $254,591,663 | CostOrOtherBasisAmt |
| Prior Year Depreciation | $68,980,420 | PriorYearDepreciationAmt |
| Rt | 0.000000000000 | Rt |
| Current Year Expense | $0 | CurrentYearExpenseAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (4 entries)
| IdentifierIdentifierTxt | Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|---|
| ACCUMULATED DEPRECIATION | FORM 990-PF, PART II, LINE 11 | BEGINNING A/D - LAND - INVESTMENT 0 BEGINNING A/D - BUILDING & LAND IMPROVEMENTS - INVESTMENT 40,719,856 BEGINNING A/D - CIP - INVESTMENT 0 ----------- BEGINNING A/D - INVESTMENT ASSETS 40,719,856 =========== ENDING A/D - LAND - INVESTMENT 0 ENDING A/D - BUILDING & LAND IMPROVEMENTS - INVESTMENT 38,516,448 ENDING A/D - CIP - INVESTMENT 0 ---------- ENDING A/D - INVESTMENT ASSETS 38,516,448 ========== |
| ACCUMULATED DEPRECIATION | FORM 990-PF, PART II, LINE 14 | BEGINNING A/D - FF&E - EXEMPT 3,585,803 BEGINNING A/D - LAND - EXEMPT 536,813 BEGINNING A/D - BLDG & IMP - EXEMPT 23,507,670 ---------- BEGINNING A/D - EXEMPT ASSETS 27,630,286 ========== ENDING A/D - FF&E - EXEMPT 4,044,905 ENDING A/D - LAND - EXEMPT 619,017 ENDING A/D - BLDG & IMP - EXEMPT 25,800,050 ---------- ENDING A/D - EXEMPT ASSETS 30,463,972 ========== |
| ELECTION(S) UNDER SECTION 987 | FORM 990-PF | FOR THE TAX YEAR ENDING DECEMBER 31, 2024, THE TAXPAYER ELECTS UNDER PROPOSED REGULATION SECTION 1.987-1(B)(1)(II) TO NOT APPLY THE PROPOSED SECTION 987 REGULATIONS FOR PURPOSES OF TAKING INTO ACCOUNT CERTAIN ITEMS OF GAIN OR LOSS IF THE INDIVIDUAL OR CORPORATION OWNS, DIRECTLY OR INDIRECTLY, LESS THAN 5% OF EITHER THE TOTAL CAPITAL OR THE TOTAL PROFITS INTERET IN THE FOREIGN PARTNERSHIP. |
| OTHER INCOME | FORM 990-PF, PART I, LINE 11(B) & 11(C) | OTHER INCOME - PART I, LINE 11(A) 10,659,944 PLUS: LEASE PREMIUMS FOR TAX NOT RECOGNIZED FOR BOOK (763,285) LESS: OTHER INVESTMENT INCOME FOR BOOK NOT TAX (9,456,672) PLUS: PASSTHROUGH INCOME FROM SCH. K-1S ABERDEEN ENERGY & RESOURCES PARTNERS II (FKA FLAG II) (1,739)ABERDEEN ENERGY & RESOURCES PARTNERS III (FKA FLAG III) 17,998 ACR III FEEDER C, LP 145,413 ATLAS CAPITAL RESOURCES III (A-3-CAYMAN) LP 11 ACR IV FEEDER A-2 LP 62,824 ACREW CAPITAL FUND, LP 411 ACREW CAPITAL FUND II, LP 6,198 ACREW DIVERSIFY CAPITAL FUND LP 6,969 ATLAS CAPITAL RESOURCES III LP 803ATLAS CAPITAL RESOURCES IV LP (12,817)BATTERY VENTURES XIV, LP (5,953)BATTERY VENTURES XIV AIV I, LP 9 BATTERY VENTURES XIV AIV I CAYMAN, LP (7,508)BERKSHIRE FUND X-A, L.P. (54,178)BERKSHIRE FUND X-A, (OS) L.P. (13,125)BRAZIL OPPORTUNITY GROWTH PARTNERS III A, LP 21,652 BLACKSAND CAPITAL OPPORTUNITY FUND I, L.P. 6 BLACKSAND CAPITAL OPPORTUNITY FUND II, L.P. 16,080 CA RESOURCES FUND (U.S. TAX EXEMPT) L.P. - SERIES BAIN X #36 7 CAMBRIDGE ASSOCIATES LLC (35,489)CENTERGATE CAPITAL PARTNERS I, L.P. (5,249)COINFUND SEED IV ONSHORE LP 7,068 COINFUND VENTURES I ONSHORE LP 21,247 COMMONFUND CAPITAL INTERNATIONAL PARTNERS VII, LP (YE 06/30/21) 7,834 DC CAPITAL PARTNERS FUND II, LP 71,982 DODDINGTON EMERGING MARKETS FUND, LLC 426,030 ELECTRIC CAPITAL VENTURE FUND I 7,021 ELECTRIC CAPITAL VENTURE FUND II 42,263 ENCAP ENERGY CAPITAL FUND XI-C, LP 289,739 FARALLON CAPITAL INSTITUTIONAL PARTNERS, LP 53 FELICIS FOCUS FUND I, LP 3,163 FELICIS VENTURES VI, 1,196 FELICIS VENTURES VII, LP 6,816 FELICIS VENTURES VIII, LP 2,910 FELICIS VENTURES IX, LP 5,552 FELIX CAPITAL FUND IV LP (21)FINEPOINT CAPITAL PARTNERS II 462,560 FORTRESS CREDIT OPPORTUNITIES FUND V EXPANSION (B) LP 484,366 GQG PARTNERS INTERNATIONAL EQUITY FUND - GQG PARTNERS SERIES LLC 497,988 GS VINTAGE VII AIV OFFSHORE SCSP 1,731 HACK VF 2022-A LP 1,431 H.I.G. GROWTH BUYOUTS & EQUITY FUND III, L.P. (13,805)H.I.G. MIDDLE MARKET III AIV III, L.P. 283 H.I.G. MIDDLE MARKET III AIV V, L.P. 4,236 H.I.G MIDDLE MARKET LBO FUND III, L.P. 22,859 HEALTHCARE ROYALTY PARTNERS III, LP 21,717 ICG SE V (USD) AIV SCSP (22,199)ICG STRATEGIC EQUITY FUND V (USD), LP (40,699)ICG STRATEGIC EQUITY FUND V RANGER (USD) AIV, LP (12,976)ICON VENTURES V, LP (JAFCO) 481 INSIGNIA CAPITAL PARTNERS II, LP (5,698)JACKSON SQUARE VENTURES III, L.P. 2,284 JAMES CAMPBELL COMPANY LLC 344,046 JMI EQUITY FUND X-B, LP. (25,747)JMI EQUITY FUND XI-A, LP (30,842)K4 PRIVATE INVESTORS, LP 2,383 KPS SPECIAL SITUATIONS FUND V (A), LP 13,161 KPS SPECIAL SITUATIONS FUND VI (A), LP 397 LAV BIOSCIENCES FUND V, L.P. (366)LAV FUND VI OPPORTUNITIES, L.P. 435 LAV FUND VI, L.P. 406 LEGACY VENTURE VI, LLC 2,958 LEVEL EQUITY GROWTH PARTNERS III, LP (214)LEVEL EQUITY GROWTH PARTNERS IV, L.P. (2,354)LEVEL EQUITY GROWTH PARTNERS V, L.P. (9,112)LONE STAR EUROPE HOLDINGS (BERMUDA), L.P. (343) LONE STAR FUND VI (U.S.), LP 75 LONE STAR FUND VIII (U.S.), L.P. 4,331 LONE STAR FUND X (US), L.P (547)LONE STAR FUND XI, L.P. 34,863 LONE STAR FUND XII, L.P. (29,103)LONE STAR REAL ESTATE FUND II (U.S.), L.P. 91 LONE STAR REAL ESTATE FUND III (U.S.), L.P. 140 LONE STAR REAL ESTATE FUND IV (U.S.) 4,678 LONE STAR REAL ESTATE FUND VI, L.P. 9,515 LONE STAR REAL ESTATE FUND VII, L.P. (11,907)LONE STAR US INVESTMENTS, LP 953 LSF X U.S. HOLDINGS, L.P. 2,240 LSF XI BRAZIL HOLDINGS I, L.P. 5 MADISON INTERNATIONAL REAL ESTATE LIQUIDITY FUND V (58)MERITECH FRANCHISE FUND L.P. 598 MERITECH CAPITAL PARTNERS VII LP 6,558 METROPOLITAN REAL ESTATE PARTNERS GLOBAL II LP 576 METROPOLITAN REAL ESTATE PARTNERS GLOBAL III LP 751 MULTICOIN VENTURE FUND III US, LP 1,572 MULTICOIN CAPITAL FUND, LP (6,101)NATURAL GAS PARTNERS IX, L.P. 8 NEW ENTERPRISE ASSOCIATES 15 LP 1,696 NEW ENTERPRISE ASSOCIATES 16, L.P. 1,150 NORTHGATE GLOBAL EMERGING MARKETS LP 420 NORTHGATE IV, L.P. 907 NORTHGATE PRIVATE EQUITY PARTNERS II (Q) LP 383 NORTHGATE PRIVATE EQUITY PARTNERS III LP 477 NORTHGATE VENTURE PARTNERS III, L.P. 460 OLYMPUS GROWTH FUND VII AIV (CAYMAN), L.P. 20 OLYMPUS GROWTH FUND VII PARALLEL L.P. 21,071 PARK STREET CAPITAL NATURAL RESOURCE FUND III LP 398 PARK STREET CAPITAL NATURAL RESOURCE FUND IV LP 2,127 PARK STREET CAPITAL NATURAL RESOURCE FUND V LP 22,186 PETERSHILL IV LLC (4,295)POLYCHAIN FUND I, LP 235,643 POLYCHAIN VENTURES II LP 23,588 POLYCHAIN VENTURES III LP 4,065 PROPHET EQUITY II LP (8,700)RESOURCE CAPITAL FUND VII L.P. 937 REVELATION HEALTHCARE FUND III LP (56,466)REVELATION HEALTHCARE FUND IV LP (20,666)ROUND HILL MUSIC ROYALTY FUND II, LP (82,321)SANDERS CAPITAL ALL ASSET VALUE FUND, L.P. - SERIES 1 902,750 SERENT CAPITAL IV, LP (3,216)SERENT CAPITAL V, LP (17,262)SILCHESTER INTERNATIONAL VALUE EQUITY TRUST 877,991 SILVER LAKE PARTNERS VI, L.P. (162)SILVER LAKE PARTNERS VI CAYMAN (AIV III), L.P. 512 SLP VI ACE FEEDER I LP 2,040 SILVER LAKE PARTNERS VI DE (AIV V), LP (24)SLP VI GOLDFINGER FEEDER I LP 7,077 SLP VI REGAL FEEDER I LP 3,610 SPT LLC (NEW IN 2024) 1 STANDARD CRYPTO FLAGSHIP FUND L.P. 214,278 STANDARD CRYPTO VENTURE FUND I LP 9,395 STRATEGIC INVESTORS FUND VIII, LP 6,807 SVB STRATEGIC INVESTORS FUND VI, LP 18,825 SYBIL CAPITAL FUND I-A LP 4,375 SYCAMORE PARTNERS III-A, LP 89,791 TENZING PRIVATE EQUITY II LP 375,731 THOMA BRAVO FUND XIV GLOBAL L.P. 116 THOMA BRAVO FUND XIV L.P. 4,592 THOMA BRAVO FUND XV, L.P. (9,513)U.S. FARMING REALTY TRUST II, LP 1,649 US RESEARCH EQUITY EXTENDED FUND, L.P. 335,137 VENROCK ASSOCIATES IX, L.P 1,999 VENROCK HEALTHCARE CAPITAL PARTNERS EG, LP 23,658 VENROCK HEALTHCARE CAPITAL PARTNERS XP, LP 499 VENROCK OPPORTUNITIES FUND, L.P 5,567 VINTAGE IX B LP (17,482)WELLINGTON TRUST CTF MICRO CAP EQUITY PORTFOLIO 230,953 WELLINGTON VENTURE INVESTMENTS I, L.P. 725 WOODBOURNE CANADIAN PARTNERS II 287 XFUND 2, LP [CLASS B] 4 YUN QI PARTNERS IV, L.P. 5,454 HG VORA SPECIAL OPPORTUNITIES FUND 473,197 RTW OFFSHORE FUND ONE LTD 163,790 TWO SIGMA CHINA CORE EQUITY CAYMAN FUND 961,847 CAXTON MACRO LIMITED 752,599 MCP PRIVATE CAPITAL (FEEDER) FUND III 52,591 ELLIOTT INTERNATIONAL LIMITED 429,048 PUBLICLY TRADED PARTNERSHIP ACTIVITY 0PASSIVE OTHER INCOME (LOSS) 3,180,208PRIOR YEAR PASSIVE LOSS RELEASED - FINAL YEAR 0 TOTAL OTHER INCOME TO LINE 11(B) & 11(C) 12,438,589 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| EQUITY SECURITIES | $100,973,290 | $100,973,290 |
| OTHER | $520,828,232 | $520,828,232 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | TOTAL DEPRECIABLE ASSETS | CategoryOrItemTxt |
| Cost Or Other Basis | $254,591,663 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $68,980,420 | AccumulatedDepreciationAmt |
| Book Value | $185,611,243 | BookValueAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $507,320 | LegalFeesAmt |
| Net Investment Income | $189,323 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $189,323 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $267,297 | DisbursementsCharitablePrpsAmt |
Mortgages And Notes Payable Sch MortgagesAndNotesPayableSch
Note Payable NotePayableGrp (7 entries)
| Insider RelationshipInsiderRelationshipTxt | Loan OriginalLoanOriginalAmt | Balance DueBalanceDueAmt | NoteNoteDt | Loan MaturityLoanMaturityDt | Repayment TermsRepaymentTermsTxt | InterestInterestRt | Security Provided BorrowerSecurityProvidedBorrowerTxt | Loan PurposeLoanPurposeTxt |
|---|---|---|---|---|---|---|---|---|
| BANK OF HAWAII | ||||||||
| NONE | $1,300,000 | $726,757 | 2004-09 | 2032-07 | MONTHLY INTEREST ONLY PAYMENTS | 3.800000000000 | FIXED INCOME SECURITY INVESTMENT | FINANCE PURCHASE OF AND IMPROVEMENTS TO OFFICE SPACE AT 1100 ALAKEA ST. |
| BANK OF HAWAII | ||||||||
| NONE | $1,350,000 | $807,161 | 2008-02 | 2026-11 | MONTHLY INTEREST ONLY PAYMENTS | 6.750000000000 | FIXED INCOME SECURITY INVESTMENT | FINANCE PURCHASE OF AND IMPROVEMENTS TO WILI PA LOOP PROJECT |
| BANK OF HAWAII | ||||||||
| NONE | $5,000,000 | $3,437,093 | 2012-06 | 2032-07 | $24,314.00 MONTHLY PAYMENTS | 3.800000000000 | FIXED INCOME SECURITY INVESTMENT | PAY DOWN REVOLVING CREDIT LINE & REIMBURSE BORROWER FOR WAIANAE EXPENDITURES |
| BANK OF HAWAII | ||||||||
| NONE | $5,500,000 | $4,188,909 | 2015-12 | 2025-12 | $24,544.00 MONTHLY PAYMENTS | 2.500000000000 | FIXED INCOME SECURITY INVESTMENT | FINANCE PURCHASE OF LEIHANO PROJECT |
| BANK OF HAWAII | ||||||||
| NONE | $768,000 | $622,765 | 2018-03 | 2048-03 | $3,779.00 MONTHLY PAYMENTS | 3.000000000000 | FIXED INCOME SECURITY INVESTMENT | FINANCE PURCHASE OF CAPITOL PLACE CONDOMINIUM |
| BANK OF HAWAII | ||||||||
| NONE | $2,512,500 | $2,158,746 | 2020-04 | 2030-05 | $12,112.00 MONTHLY PAYMENTS | 2.700000000000 | FIXED INCOME SECURITY INVESTMENT | FINANCE PURCHASE OF LEIHANO LOT 16 |
| BANK OF HAWAII | ||||||||
| NONE | $16,000,000 | $16,000,000 | 2021-11 | 2031-11 | MONTHLY INTEREST ONLY PAYMENTS | 2.700000000000 | FIXED INCOME SECURITY INVESTMENT | FINANCE PURCHASE OF AND RENOVATION OF CERTAIN REAL PROPERTY |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| STRAIGHT-LINE RENT RECEIVABLE | $19,253,781 | $8,293,354 | $8,293,354 |
| INVESTMENT RECEIVABLE | $11,314,850 | $1,038 | $1,038 |
| OPERATING LEASE RIGHT-OF-USE ASSET | $1,033,584 | $847,351 | $847,351 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| PARTNERSHIPS AND COLLABORATIONS | $1,498,342 | $647 | $647 | $1,454,297 |
| REPAIRS & MAINTENANCE | $593,912 | $27,742 | $27,742 | $548,585 |
| SUPPLIES | $529,565 | $11,725 | $11,725 | $616,145 |
| INFORMATION TECHNOLOGY | $1,229,053 | $163,394 | $163,394 | $1,061,709 |
| INSURANCE | $1,529,669 | $253,745 | $253,745 | $1,088,169 |
| EQUIPMENT RENTAL | $252,239 | $18,536 | $18,536 | $232,512 |
| REAL ESTATE GENERAL | $1,197,876 | $1,132,198 | $1,132,198 | $65,679 |
| REAL ESTATE MANAGEMENT FEES | $88,933 | $88,933 | $88,933 | $0 |
| LEASING COMMISSION | $94,974 | $94,974 | $94,974 | $0 |
| BAD DEBT EXPENSE | $110,607 | $110,607 | $110,607 | $0 |
| UBIT FROM SCHEDULE K-1S | $499,427 | $0 | $122,604 | $0 |
| LOSS ON IMPAIRMENT OF PROPERTY & EQUIPMENT | $2,488,833 | $0 | $0 | $0 |
| OTHER EXPENSES | $89,652 | $19,510 | $19,510 | $42,737 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (8 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| OTHER INCOME - INVESTMENT INCOME | $10,618,736 | $10,618,736 |
| OTHER INCOME - NANA I KE KUMU | $2,484 | $2,484 |
| OTHER INCOME - WELLS FARGO LITIGATION SETTLEMENT | $84 | $84 |
| OTHER INCOME - TRANSFER FEES | $1,350 | $1,350 |
| OTHER INCOME - MERCHANDISE PURCHASE FROM EMPLOYEES | $3,737 | $3,737 |
| OTHER INCOME - BOH INTEREST INCOME | $35,399 | $35,399 |
| OTHER INCOME - MISC TRUE-UP | -$260 | -$260 |
| OTHER INCOME - FOREIGN EXCHANGE GAIN/LOSS | -$1,586 | -$1,586 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NET UNREALIZED GAIN/(LOSS) ON INVESTMENTS | $45,389,915 |
| ROUNDING | $1 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (5 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| ACCRUED VACATION | $54,728 | $86,630 |
| ACCRUED POSTRETIREMENT BENEFITS | $695,878 | $695,878 |
| OPERATING LEASE LIABILITIES | $1,064,985 | $887,981 |
| INVESTMENTS PAYABLE | $2,015,992 | $431,022 |
| LINE OF CREDIT | $5,000,000 | $9,435,588 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| INVESTMENT SERVICES | $84,533 | $84,533 | $84,533 | $0 |
| OTHER PROFESSIONAL FEES | $3,173,597 | $1,395,999 | $1,395,999 | $2,014,759 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| REAL PROPERTY TAX | $4,614,781 | $4,319,547 | $4,319,547 | $295,234 |
| HAWAII GENERAL EXCISE TAX | $1,464,240 | $1,464,240 | $1,464,240 | $0 |
| INCOME & FOREIGN TAX | $65,623 | $65,623 | $65,623 | $0 |