2017-05-15T11:14:00-05:00 2016-06-30 ERNST & YOUNG US LLP 370 17TH STREET 3300 DENVER CO 80202 990 2015-07-01 990113930 Hawaii Pacific University % BRUCE EDWARDS HAWA 8085438011 1164 BISHOP STREET Suite 800 HONOLULU HI 96813 BRUCE EDWARDS CFO 8085438011 2017-05-12 true KELLEY SIMON P00791436 7209314690 2015 2021-01-29 14:40:06Z John Gotanda 1164 Bishop Street Suite 800 Honolulu HI 96813 115455008 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. 16 15 1626 656 1194910 637782 4039113 7654332 97348927 90023151 2078672 1171734 2477111 3669062 105943823 102518279 25821801 24670602 0 0 51680773 47685430 0 0 1609168 29733356 32336631 107235930 104692663 -1292107 -2174384 194162290 184314532 106696878 103350885 87465412 80963647 X SEE SCHEDULE O false false 69884901 24670602 90023151 THE UNIVERSITY PROVIDES HIGHER EDUCATION SERVICES TO APPROXIMATELY 5,650 STUDENTS. GRANTS ARE PRIMARILY MERIT AND NEED-BASED SCHOLARSHIPS PROVIDED TO STUDENTS. 69884901 true true false false false false false true false true true true false false true false 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 true false false false true true true false false false true 4404 0 true 1626 true true true true EI false false false true true false false false false true false X 16 15 true false true false false false false true true false false true true true true true true true true false X BRUCE EDWARDS 8083565256 1164 BISHOP STREET SUITE 800 HONOLULU HI 96813 X DR GEOFFREY BANNISTER TRUSTEE, PRESIDENT 40.0 0.0 X X 505829 0 38477 JOACHIM P COX 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 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 RADM FRED P GUSTAVSON USN RET 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231645 0 35860 SHAUN M MOSS EXEC DIR, OCEANIC INSTITUTE 40.0 0.0 X 206063 0 27086 SAMUEL E MOKU VP, UNIVERSITY RELATIONS 40.0 0.0 X 184846 0 43984 VINCE BALDEMOR DIRECTOR, ATHLETICS 40.0 0.0 X 176004 0 32039 3073701 0 352660 61 false true false AFCO CREDIT CORPORATION DEPT LA 21315 PASADENA CA 911851315 FINANCING SVCS 1288207 SODEXO INC DEPT 880328 LOS ANGELES CA 90088 FOOD SERVICES 781544 VIP TRANSPORTATION INC 443 KALEWA ST HONOLULU HI 96819 SHUTTLE SERVICES 736436 STRATA INFORMATION GROUP INC 3933 HARNEY ST SAN DIEGO CA 92110 IT CONSULTING 567687 WELLS FARGO EDUCATION FINANCIAL SER PO BOX 5185 SIOUX FALLS SD 591175185 STUDENT LOAN SRVCSNG 525465 53 263413 4402327 2988592 460414 7654332 TUITION & FEES 611310 87583776 87583776 0 0 FEES/CONTRACTS FROM GOV'T 611310 273820 273820 0 0 RESEARCH & TRAINING 541712 1997945 1997945 0 0 BY-PRODUCT SALES 900099 167610 167610 0 0 90023151 510338 510338 86359 86359 0 7702948 6291050 1411898 0 1411898 1411898 6966662 103708 6370333 125000 596329 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3863611 93434551 10875076 F ALTERNATIVE INVESTMENTS 13131493 F 24006569 0 CAPITAL LEASE OBLIGATION 56704 FEDERAL STUDENT LOAN OBLIGATION 3977274 4033978 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 BEGINNING OF YEAR BALANCE 2012 YEAR END BALANCE 59,503,961 ADJUSTMENT - OCEANIC INSTITUTE 4,938,583 ---------------- 2013 BEGINNING OF YEAR BALANCE 64,442,544 END OF YEAR BALANCE 2013 END OF YEAR BALANCE 68,448,967 AUDITED FINANCIAL STATEMENT RESTATEMENT (3,283,656) --------------- 2014 BEGINNING OF YEAR BALANCE 65,165,311 SCHEDULE D, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUND HAWAI`I 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 AND 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 RATE 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 (ASC 740) FOOTNOTE THE UNIVERSITY IS EXEMPT UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (CODE) AS ORGANIZATIONS DESCRIBED IN CODE SECTION 501(C)(3) AND RELATED STATUTES 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 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 SCHEDULE E, PART I, LINE 3 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 CATEGOROES IS AS FOLLOWS: AMERICAN INDIAN OR ALASKA NATIVE 0.5%, ASIAN/NATIVE HAWAIIAN /PACIFIC ISLANDER 17%, BLACK OR AFRICAN AMERICAN 5%, HISPANIC/LATINO 13%, WHITE 27%, NON-RESIDENT ALIEN 12.5%, AND TWO OR MORE RACES/OTHER/UNKNOWN 25%. 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 Central America and the Caribbean Investments 10875000 Europe (Including Iceland and Greenland) Investments 1259000 East Asia and the Pacific 3 Program Services RECRUITMENT 168888 Europe (Including Iceland and Greenland) 2 Program Services RECRUITMENT 144610 South Asia 1 Program Services RECRUITMENT 76589 East Asia and the Pacific 19 Program Services STUDY ABROAD 39973 Central America and the Caribbean 1 Program Services FACULTY DEVELOPMENT 3392 East Asia and the Pacific 14 Program Services FACULTY DEVELOPMENT 25076 Europe (Including Iceland and Greenland) 8 Program Services FACULTY DEVELOPMENT 16848 Middle East and North Africa 1 Program Services FACULTY DEVELOPMENT 2351 North America 2 Program Services FACULTY DEVELOPMENT 3553 South Asia 1 Program Services FACULTY DEVELOPMENT 2443 East Asia and the Pacific 4 Program Services CONFERENCES/CONSULTING 67657 North America 1 Program Services CONFERENCES/CONSULTING 7861 South Asia 5 Program Services CONFERENCES/CONSULTING 80167 East Asia and the Pacific 2 Program Services RESEARCH GRANTS 118317 64 64 12891725 12891725 East Asia and the Pacific 91492 CHECK East Asia and the Pacific 26825 CHECK 2 false false true false true 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. TRUSTEE DINNER 281763 241000 40763 838 47946 600 60468 GOLF TOURNAMENT 25505 14105 11400 600 1905 5738 6466 3678 2 18889 8308 10581 1080 9002 200 11825 326157 263413 62744 600 2985 6576 63414 800 75971 150346 -87602 true UNIVERSITY OF HAWAII 2530 DOLE ST HONOLULU HI 96822 996000354 GOVT 131725 1 FINANCIAL AID & SCHOLARSHIPS 2062 16186875 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 SUBCONTRACTING POLICIES AND PROCEDURES TO MONITOR THE USE OF GRANT FUNDS. PROGRAM MANAGER, GRANT SPECIALIST AND CONTROLLER REVIEW ALL SUBCONTRACTOR INVOICES AND SUPPORTING RECEIPTS. GRANT SPECIALIST COMPARES ACTUAL EXPENSES WITH BUDGETED EXPENSES AND REVIEWS SUPPORTING DOCUMENTS TO DETERMINE IF COSTS CLAIMED ARE ALLOWED, REASONABLE AND CONSISTENT WITH TECHNICAL PROGRESS. X X false true X X X X X X false false false false false false false false false DR GEOFFREY BANNISTER TRUSTEE, PRESIDENT 419310 0 0 0 86519 0 15600 0 22877 0 544306 0 0 0 MATTHEW A LIAO-TROTH PROVOST & VP ACADEMIC AFFAIRS 293480 0 0 0 6270 0 15600 0 9012 0 324362 0 0 0 BRUCE EDWARDS VP & CFO 275408 0 0 0 6270 0 15600 0 15407 0 312685 0 0 0 JANET S KLOENHAMER SEC, EVP & GENERAL COUNSEL 280357 0 0 0 7188 0 15600 0 18627 0 321772 0 0 0 LYNETTE G LANDRY DEAN, HEALTH & SOCIETY 243203 0 0 0 1188 0 14700 0 4655 0 263746 0 0 0 SCOTT K HAYASHI MANAGER, CAPITAL PROJECTS 209900 0 0 0 6000 0 12600 0 439 0 228939 0 0 0 DAVID J LANOUE DEAN, LIBERAL ARTS 192356 0 0 0 774 0 12000 0 11512 0 216642 0 0 0 DEBORAH F CROWN DEAN, BUSINESS ADMINISTRATION 246031 0 0 0 889 0 15300 0 14162 0 276382 0 0 0 SHARON E BLANTON VP & CIO 217405 0 0 0 14240 0 14507 0 21353 0 267505 0 0 0 SHAUN M MOSS EXEC DIR, OCEANIC INSTITUTE 199289 0 0 0 6774 0 12000 0 15086 0 233149 0 0 0 SAMUEL E MOKU VP, UNIVERSITY RELATIONS 184432 0 0 0 414 0 12600 0 31384 0 228830 0 0 0 VINCE BALDEMOR DIRECTOR, ATHLETICS 169734 0 0 0 6270 0 11100 0 20939 0 208043 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 ALLOWANCE: GEOFFREY BANNISTER, PRESIDENT $66,395 SOCIAL CLUB MONTHLY DUES WERE PAID FOR THE FOLLOWING EXECUTIVES: GEOFFREY BANNISTER, PRESIDENT $9,278 JANET KLOENHAMER, EXEC VP ADMIN & GEN'L COUNSEL $3,743 100% OF SOCIAL CLUB DUES ARE TREATED AS BUSINESS USE. MATTHEW LIAO-TROTH, PROVOST & VP ACADEMIC AFFAIRS $5,840 84% OF SOCIAL CLUB DUES ARE TREATED AS BUSINESS USE ($4,910). THE PROVOST REIMBURSED THE UNIVERSITY FOR 16% OF SOCIAL CLUB DUES FOR PERSONAL USE ($930). SCHEDULE J, PART I, LINE 1B 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 EXECUTIVE OFFICER COMPENSATION, INCLUDING THE PRESIDENT'S COMPENSATION IS APPROVED 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. APPROVAL IS DOCUMENTED IN THE MINUTES OF THE COMPENSATION COMMITTEE. 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 DEPARTAMENT OF BUDGET AND FINANCE 990266961 419800KU0 2015-01-22 33184509 ACQUISITION, CONSTRUCTION, ETC false false false A 0 0 42620262 3731763 1804485 0 0 0 0 37084014 0 0 2015 false false false true B 0 0 33207561 1646421 1125936 0 0 0 0 29013962 0 1421242 false false false true A false true true true false 0 false false true B false true true true false 0 false false true A false true false false false false 0 true BAYERISCHE LANDESBAN 1.6 true false true B false true false 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 TOTAL PROCEEDS OF ISSUE THE DIFFERENCE BETWEEN PART I (A) AND PART II, LINE 3 IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. SCHEDULE K, PART III, LINES 4-6 SCHEDULE K, PART III, LINES 4-6 ARE 0% FOR BOND A AND BOND B. SCHEDULE K, PART III, LINE 7 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. 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. UIO IN SARA LIAO-TROTH SEE PART V 111592 EMPLOYEE COMPENSATION false SUBSTANTIAL CONTRIBUTER 29 SEE PART V 31879562 CONSTRUCTION CONTRACT 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, PROVOST & VP ACADEMIC AFFAIRS AND RECEIVES COMPENSATION AS AN EMPLOYEE OF HAWAI'I PACIFIC UNIVERSITY. (2) SUBSTANTIAL CONTRIBUTOR #29 IS A GENERAL CONTRACTOR PROVIDING CONSTRUCTION MANAGEMENT AND SERVICES TO HAWAI'I PACIFIC UNIVERSITY ALOHA TOWER MARKETPLACE. X 120 FMV X 4375 FMV X 1 325000 APPRAISAL X 1 125000 APPRAISAL X 3 3405 X GIFT CARDS 7 715 FMV X PIANO 1 1000 FMV X EVENT PRIZES 3 799 FMV 1 false true true SCHEDULE M, PART I, LINE 32 (b) REAL ESTATE PROFESSIONALS WERE USED TO SELL THE RESIDENTIAL REAL ESTATE. 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 SEPCIFICALLY 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 MICHAEL CHUN AND JAMES POLK HAVE A BUSINESS RELATIONSHIP. TRUSTEES MICHAEL CHUN, JAMES POLK AND RAYMOND VARA HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO THE BYLAWS AMENDED AND FULLY RESTATED JUNE 3, 2016 INCLUDED THE FOLLOWING: TERM LIMITS FOR TRUSTEES WERE MODIFIED TO PERMIT AN OFFICER OF THE BOARD OR A CHAIR OF A STANDING COMMITTEE TO SERVE UP TO TWO (2) ADDITIONAL YEARS PAST THE MAXIMUM TERM LIMIT. 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. 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. 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 5 SAMUEL A. COOKE TRUSTEE EMERITUS 5 MICHAEL D. HONG TRUSTEE EMERITUS 5 JOHN A. LOCKWOOD TRUSTEE EMERITUS 5 HENRY F. RICE TRUSTEE EMERITUS 5 JANET KLOENHAMER SECRETARY 40 FORM 990, PART XII, LINE 2C CONSOLIDATED AUDITED FINANCIAL STATEMENTS HAWAII PACIFIC UNIVERSITY HAS CONSOLIDATED AUDITED FINANCIAL STATEMENTS WITH OI CONSULTANTS, INC., HAWAII DOWNTOWN HOLDINGS, LLC AND HAWAII LIFESTYLE RETAIL PROPERTIES, LLC. THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE AUDIT AND THE REVIEW AND SELECTION OF THE INDEPENDENT AUDITOR. HAWAII LIFESTYLE RETAIL PROPERTIES 1 ALOHA TOWER DRIVE STE 3200 HONOLULU HI 96813 320361534 REAL ESTATE HI -2715515 75003395 HPU HAWAII DOWNTOWN HOLDINGS LLC 1 ALOHA TOWER DRIVE SUITE 3200 HONOLULU HI 96813 463153445 HOLDING COMPANY HI HPU C Corp 0 0 1.00000 true OI CONSULTANTS INC 41-202 KALANIANAOLE HWY WAIMANALO HI 96795 990200034 CONSULTING HI HPU C Corp 0 1002 1.00000 true false false false false false false false false false false false false false false false false false false false SCHEDULE R, PART VII RELATED ENTITIES "HPU" = HAWAI'I PACIFIC UNIVERSITY "HDH" = HAWAII DOWNTOWN HOLDINGS, LLC "HLRP" = HAWAII LIFESTYLE RETAIL PROPERTIES, LLC "LRP" = LIFESTYLE RETAIL PROPERTIES, LLC "ATM" = ALOHA TOWER MARKETPLACE