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      <OtherLiabilities>
        <Description>FISCAL SPONSOR LIABILITY</Description>
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      <OtherLiabilities>
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          <City>HONOLULU</City>
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        <PurposeOfGrant>YOUTH ASSET BUILDING</PurposeOfGrant>
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        <Explanation>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.</Explanation>
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      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>VOLUNTEER BOARD PARTICIPATE IN BOARD MEETINGS AND OTHER ACTIVITIES OF THE ORGANIZATION.</Explanation>
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      <GeneralExplanation>
        <Identifier>FIRST ACHIEVEMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4A</ReturnReference>
        <Explanation>COMMUNITY PRACTICE AROUND STRATEGIES TO HELP INDIVIDUALS, FAMILIES, AND COMMUNITIES BUILD WEALTH AND ASSETS IN ORDER TO ACHIEVE SELF SUFFICIENCY AND DEVELOP INCREASED OPPORTUNITIES TO EXERCISE CHOICE AND CONTROL OVER THEIR FUTURE.</Explanation>
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      <GeneralExplanation>
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        <Explanation>A COPY OF THE TAX RETURN IS ROUTED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
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      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
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        <Explanation>REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS.</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>DOCUMENTS AVAILABLE UPON REQUEST.</Explanation>
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