2011-11-01T19:39:30-05:00 2011-07-31 HERBERT M NAKAYAMA CPA 1216 KINOOLE ST HILO HI 967204134 990PF 2010-08-01 990175917 HERBERT C SHIPMAN FOUNDATION HERB 8089354334 1216 KINOOLE STREET HILO HI 96720 FRED J KOEHNEN 8089354334 2011-10-27 HERBERT M NAKAYAMA 8089353734 2011-11-01 X 2010 2016-03-07 17:11:31Z X 548504 X X 23 23 17399 17399 3348 3348 3348 1000 1000 21770 21770 3600 3600 207 207 3807 3807 0 27300 27300 31107 3807 27300 -9337 17963 82 46862 16861 16861 480094 500840 531643 527038 517701 548504 0 X 527038 517701 527038 517701 527038 517701 527038 -9337 517701 517701 3348 false 21816 491342 0.044401 35796 442595 0.080878 63677 732899 0.086884 753184 13026 687407 0.018949 0.231112 0.057778 524234 30289 180 30469 27300 359 359 359 359 0 false false false false false false false true true HI false false false false true N/A HERBERT M NAKAYAMA CPA 8089353734 1216 KINOOLE STREET HILO HI 967204134 false false false false false false false false false false false false false false false false false JEFFREY CHOI 1706 WAIANUENUE AVE HILO HI 96720 0.00 0 0 0 FRED J KOEHNEN 111 KAPAA ST HILO HI 96720 1.00 0 0 0 NANCY CABRAL 2 KAMEHAMEHA AVE HILO HI 96720 0.00 0 0 0 NONE NONE N/A 495036 37181 0 532217 532217 7983 524234 26212 26212 359 359 25853 25853 25853 27300 27300 27300 25853 24266 27300 24266 3034 22819 X HAWAII COMMUNITY FOUNDATI 1164 BISHOP ST SUITE 80 HONOLULU HI 96713 501(C)3 SCHOLARSHIPS 13000 HILO MEDICAL CENTER FOUND 1190 WAIANUENUE AVE HILO HI 96720 501(C)3 ATTRACT PHYSICIANS TO HILO 5000 THE ARC OF HILO 1099 WAIANUENUE AVE HILO HI 96720 501(C)3 CAPITAL CAMPAIGN 3100 BAY CLINIC INC HAILI ST HILO HI 96720 501(C)3 KA'U CENTER CONSTRUCTION 3100 THE FOOD BASKET INC 130B HOLOMUA ST HILO HI 96720 501(C)(3) FOOD PURCHASES 3100 27300 14 23 14 17399 3348 IRS REFUND 1 1000 18422 3348 21770 false false false false false false false false false false HERBERT M. NAKAYAMA, CPA 3600 3600 JEFFREY CHOI FRED J KOEHNEN NANCY CABRAL ARTIO GLOBAL HIGH INCOME 90868 92682 ARTISAN MIDCAP 52519 59253 COHEN & STEERS REALTY 56722 52287 JANUS BALANCED FD CL J 27329 33590 LAZARD EMERGING MARKETS 49339 45489 MARSHALL SMALL CAP 52535 53165 OAKMARK EQUITY INCOMEFD 25594 33570 PARNASSUS EQUITY INCOME 30870 38572 PIMCO ALL ASSET ALL 29597 34038 PIMCO TOTAL RETURN FUND 56369 57938 ROYCE FINANCIAL 29098 31059 IRS REFUND 1000 1000 EXCISE TAX 207 207