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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>IT IS THE ORGANIZATION'S POLICY TO ACCRUE INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZED ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS DURING THE YEARS ENDED JUNE 30, 2014 AND 2013.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENCOURAGE INCREASED INVESTMENTS IN SUSTAINABLE AND COMMUNITY-BASED APPROACHES TO ECONOMIC DEVELOPMENT. HACBED ADVANCES ITS MISSION TO ADDRESS SOCIAL, ECONOMIC, AND ENVIRONMENTAL JUSTICE IN HAWAII THROUGH COMMUNITY-BASED ECONOMIC DEVELOPMENT AND SEEK TO HELP STRENGTHEN THE VOICE AND ACTIONS OF HAWAII FAMILIES AND COMMUNITIES SO THAT THEY HAVE THE CHOICE AND CONTROL THEY NEED TO BECOME SELF-SUFFICIENT AND RESILIENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>