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Nonprofiteer
← IOLANI SCHOOL

Form 990 for tax year 2023

Filed by IOLANI SCHOOL.

Totals

Total revenue
$104,930,602
Total expenses
$94,286,547
Contributions and grants received
$18,658,298
Grants paid
$8,090,580
Program services expenses (Part IX)
$81,603,077
Management and general expenses
$9,867,368
Fundraising expenses
$2,816,102
Program service expenses (Part III)
$81,603,077

Program services were 86.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • TIMOTHY R COTTRELL

    HEAD OF SCHOOL, EX OFFICIO

    Total calculated
    $970,046
    From this org
    $643,573
    From related orgs
    $0
    Other
    $326,473
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $444,512
    Bonus
    $75,000
    Other
    $124,061
    Deferred
    $160,500
    Nontaxable benefits
    $165,973
    Filer's total
    $970,046

  • ASTER CHIN

    DEAN OF UPPER SCHOOL

    Total calculated
    $365,859
    From this org
    $289,634
    From related orgs
    $0
    Other
    $76,225
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $279,634
    Bonus
    $10,000
    Other
    $0
    Deferred
    $29,273
    Nontaxable benefits
    $46,952
    Filer's total
    $365,859

  • REID GUSHIKEN

    CHIEF FINANCIAL OFFICER

    Total calculated
    $357,339
    From this org
    $290,316
    From related orgs
    $0
    Other
    $67,023
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $260,552
    Bonus
    $10,000
    Other
    $19,764
    Deferred
    $26,619
    Nontaxable benefits
    $40,404
    Filer's total
    $357,339

  • KIMBERLY HAGI

    EXECUTIVE DIR. OF ADVANCEMENT

    Total calculated
    $302,604
    From this org
    $257,855
    From related orgs
    $0
    Other
    $44,749
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,855
    Bonus
    $10,000
    Other
    $0
    Deferred
    $25,510
    Nontaxable benefits
    $19,239
    Filer's total
    $302,604

  • MICHAEL F LOMUSCIO

    DEAN OF STUDIES

    Total calculated
    $296,020
    From this org
    $221,839
    From related orgs
    $0
    Other
    $74,181
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,338
    Bonus
    $10,000
    Other
    $33,501
    Deferred
    $18,755
    Nontaxable benefits
    $55,426
    Filer's total
    $296,020

  • MELANIE PFINGSTEN

    DEAN OF LOWER SCHOOL

    Total calculated
    $291,141
    From this org
    $217,218
    From related orgs
    $0
    Other
    $73,923
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,324
    Bonus
    $10,000
    Other
    $19,894
    Deferred
    $19,315
    Nontaxable benefits
    $54,608
    Filer's total
    $291,141

  • BURL BROWN

    DEAN OF OPERATIONAL PROGRAMS

    Total calculated
    $267,570
    From this org
    $238,722
    From related orgs
    $0
    Other
    $28,848
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,722
    Bonus
    $10,000
    Other
    $0
    Deferred
    $23,000
    Nontaxable benefits
    $5,848
    Filer's total
    $267,570

  • STEPHEN ENOS THRU 63024

    EX OFFICIO MBR BOARD OF GOV

    Total calculated
    $2,640
    From this org
    $2,640
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • MELVIN KANESHIGE

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • MARK M MUGIISHI

    BOARD OF GOVERNORS CHAIR

    Total calculated
    $0
    Hours/week
    1

  • LISA MK SAKAMOTO

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • MARK H YAMAKAWA

    BOARD OF GOVERNORS SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • JOHN C DEAN JR

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • MATTHEW KM EMERSON

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • RIGHT REV ROBERT L FITZPATRICK

    EX OFFICIO MBR BOARD OF GOV

    Total calculated
    $0
    Hours/week
    1

  • THOMAS A JERMOLUK THRU 63024

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • WHITNEY LIMM

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • EUN JOO MILKEN

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • BILL D MILLS THRU 63024

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • CALVIN S OISHI

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • RAYMOND ONO

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • JILL A OTAKE

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • JONATHAN K POE

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • TAKESHI SAEKI

    BOARD OF GOVERNORS TREASURER

    Total calculated
    $0
    Hours/week
    1

  • MICHELE SAITO

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • EMELDA WONG TRAINOR

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • KENT TSUKAMOTO

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • ROBERT W WO

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • REUBEN WONG

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • JODI SHIN YAMAMOTO

    MEMBER OF BOARD OF GOVERNORS

    Total calculated
    $0
    Hours/week
    1

  • RUSSELL YAMAMOTO

    BOARD OF GOVERNORS VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1a · Health or social club dues or initiation fees
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
FIRST-CLASS TRAVEL THE HEAD OF SCHOOL OCCASIONALLY TRAVELS FIRST-CLASS FOR BUSINESS PURPOSES UNDER THE SCHOOL'S ACCOUNTABLE PLAN USING FREQUENT FLYER STATUS UPGRADES. NO ADDITIONAL EXPENSE WAS INCURRED BY THE ORGANIZATION IN THESE CASES. NO PART OF THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION. TRAVEL FOR COMPANIONS A COMPANION MAY TRAVEL WITH THE HEAD OF SCHOOL ON SELECT BUSINESS TRIPS WHERE THE COMPANION'S PRESENCE SERVES A BONA FIDE BUSINESS PURPOSE. THESE COSTS ARE EXCLUDED FROM THE HEAD OF SCHOOL'S TAXABLE INCOME AND ARE DOCUMENTED IN ACCORDANCE WITH IRS GUIDELINES ON WORKING CONDITION FRINGE BENEFITS. RESIDENCE FOR PERSONAL USE THE HEAD OF SCHOOL RESIDES IN EMPLOYER-PROVIDED HOUSING OFF CAMPUS AS A CONDITION OF EMPLOYMENT AND HOSTS NUMEROUS SCHOOL EVENTS AT THE RESIDENCE. AS SUCH, THIS BENEFIT WAS TREATED AS A NONTAXABLE WORKING CONDITION FRINGE BENEFIT AND IS NOT TREATED AS TAXABLE COMPENSATION. THE VALUE OF THE NONTAXABLE BENEFIT IS INCLUDED IN PART II, COLUMN (D). PERSONAL SERVICES THE HEAD OF SCHOOL'S OFF-CAMPUS RESIDENCE THAT IS USED FOR HOSTING SCHOOL EVENTS AND ACTIVITIES IS MAINTAINED ON A REGULAR BASIS PRIMARILY BY THE EMPLOYEES OF THE SCHOOL. THIS BENEFIT IS TREATED AS NONTAXABLE COMPENSATION. THE VALUE OF THIS NONTAXABLE BENEFIT IS INCLUDED IN PART II, COLUMN (D). SOCIAL CLUB DUES OR INITIATION FEES THE HEAD OF SCHOOL AND EXECUTIVE DIRECTOR OF ADVANCEMENT ARE PROVIDED ACCESS TO SOCIAL CLUB MEMBERSHIPS FOR THE BUSINESS PURPOSE OF CULTIVATING DONOR RELATIONSHIPS, HOLDING EXECUTIVE BOARD MEETINGS, AND CONDUCTING OTHER BUSINESS MATTERS. NO PERSONAL USE IS INCLUDED. NO PART OF THIS BENEFIT IS TREATED AS TAXABLE COMPENSATION.
PART I, LINE 3
'IOLANI DOES NOT HAVE A SEPARATE COMPENSATION COMMITTEE TO DETERMINE COMPENSATION. THE DUTIES OF A COMPENSATION COMMITTEE ARE PERFORMED BY 'IOLANI'S EXECUTIVE COMMITTEE.
PART I, LINE 4B
SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE HEAD OF SCHOOL IS A PARTICIPANT IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DESCRIBED IN SECTION 457(F). THE DEFERRED AMOUNT OF $130,000 IS INCLUDED IN PART II, COLUMN (C).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
8 May 2025
IRS schema version
2023v6.0
Source object
202511329349300341

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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