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Nonprofiteer
← KE ALI I PAUAHI FOUNDATION

Form 990 for tax year 2022

Filed by KE ALI I PAUAHI FOUNDATION.

Totals

Total revenue
$2,749,436
Total expenses
$971,730
Contributions and grants received
$2,069,698
Grants paid
$1,353,881
Program service revenue
$0
Investment income
$667,002
Other revenue
$12,736
Total assets, end of year
$41,201,477
Total liabilities, end of year
$98,296
Net assets or fund balances, end of year
$41,103,181
Program services expenses (Part IX)
$909,881
Management and general expenses
$61,849
Fundraising expenses
$0
Program service expenses (Part III)
$909,881

Program services were 93.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $87,430

  • 1f · All other contributions, gifts and grants

    $1,982,268

  • 1g · Noncash contributions included above

    $102,642

  • 3 · Investment income

    total $789,823 · excluded $789,823

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $3,575,301

  • 7b · Less cost or other basis and sales expenses

    securities $3,698,122

  • 7c · Gain or loss

    securities -$122,821

  • 7d · Net gain or loss

    total -$122,821 · excluded -$122,821

  • 8a · Fundraising events: gross income

    $158,713

  • 8a · Fundraising events: contributions included on line 1c

    $87,340

  • 8b · Fundraising events: direct expenses

    $145,977

  • 8c · Net income from fundraising events

    total $12,736 · excluded $12,736

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $46,596 · program services $46,596

  • 2 · Grants to domestic individuals

    total $1,307,285 · program services $1,307,285

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $17,852 · management and general $17,852

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $11,317 · management and general $11,317

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $0

  • 24a · Other expenses: OTHER BUSINESS EXPENSES

    total $32,680 · management and general $32,680

  • 24b · Other expenses: RETURN OF PRIOR YEAR GRANTS

    total -$444,000 · program services -$444,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,177,741 · end of year $1,036,067

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $23,340 · end of year $21,333

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,388 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $34,599,697 · end of year $39,850,952

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $308,538 · end of year $293,125

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $25,318 · end of year $98,296

  • 27 · Net assets without donor restrictions

    beginning of year $5,458,913 · end of year $6,232,807

  • 28 · Net assets with donor restrictions

    beginning of year $30,629,473 · end of year $34,870,374

Mission and programs · 2022

Mission

THE MISSION OF PAUAHI FOUNDATION IS TO SUPPORT THE MISSION OF KAMEHAMEHA SCHOOLS BY SEEKING AND DEVELOPING NEW AND DIVERSE SOURCES OF INCOME TO SUPPORT THE EVER-INCREASING EDUCATIONAL NEEDS AND GOALS OF PEOPLE OF HAWAIIAN ANCESTRY.

Activities or mission (Part I)

See Part III, Line 1

  • PAUAHI FOUNDATION RAISED $2,069,698 DURING THE FISCAL YEAR ENDED JUNE 30, 2023 AND DISBURSED 359 GRANTS AND SCHOLARSHIPS TOTALING $909,881.

    Expenses $909,881 · Grants $909,881

As filed on the 2022 return.

Listed in Part VII

  • L Jack Wong

    DIRECTOR

    Total calculated
    $1,211,820
    From this org
    $0
    From related orgs
    $1,066,985
    Other
    $144,835
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $720,554 related
    Bonus
    $0 + $343,569 related
    Other
    $0 + $2,862 related
    Deferred
    $0 + $118,634 related
    Nontaxable benefits
    $0 + $26,201 related
    Filer's total
    $0 + $1,211,820 related

  • Elliot Mills

    DIRECTOR

    Total calculated
    $985,658
    From this org
    $0
    From related orgs
    $985,658
    Other
    $0
    Hours/week
    1 + 11 related

    Schedule J breakdown matched by us

    Base
    $0 + $90,745 related
    Bonus
    $0
    Other
    $0 + $894,913 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $985,658 related

  • Louis K Anderson

    SECRETARY/TREASURER

    Total calculated
    $284,560
    From this org
    $0
    From related orgs
    $242,623
    Other
    $41,937
    Hours/week
    1 + 51 related

    Schedule J breakdown matched by us

    Base
    $0 + $239,800 related
    Bonus
    $0 + $2,500 related
    Other
    $0 + $323 related
    Deferred
    $0 + $22,595 related
    Nontaxable benefits
    $0 + $19,342 related
    Filer's total
    $0 + $284,560 related

  • Robert Nobriga

    DIRECTOR

    Total calculated
    $229,953
    From this org
    $0
    From related orgs
    $229,953
    Other
    $0
    Hours/week
    1 + 11 related

    Schedule J breakdown matched by us

    Base
    $0 + $229,953 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $229,953 related

  • Tedmund Pono Ma'A

    EXECUTIVE DIRECTOR/VP

    Total calculated
    $205,875
    From this org
    $0
    From related orgs
    $166,651
    Other
    $39,224
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $162,584 related
    Bonus
    $0 + $2,500 related
    Other
    $0 + $1,567 related
    Deferred
    $0 + $16,782 related
    Nontaxable benefits
    $0 + $22,442 related
    Filer's total
    $0 + $205,875 related

  • Lance Wilhelm

    DIRECTOR

    Total calculated
    $188,451
    From this org
    $0
    From related orgs
    $188,451
    Other
    $0
    Hours/week
    1 + 11 related

    Schedule J breakdown matched by us

    Base
    $0 + $188,451 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $188,451 related

  • Crystal Rose

    DIRECTOR

    Total calculated
    $183,451
    From this org
    $0
    From related orgs
    $183,451
    Other
    $0
    Hours/week
    1 + 11 related

    Schedule J breakdown matched by us

    Base
    $0 + $183,451 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $183,451 related

  • Jennifer Goodyear-Ka'Opua

    DIRECTOR

    Total calculated
    $140,475
    From this org
    $0
    From related orgs
    $140,475
    Other
    $0
    Hours/week
    1 + 11 related

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, and on a Form 990-PF Part VIII's — 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

  • 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)

FORM 990, SCHEDULE J, PART I, LINE 3
THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF KAMEHAMEHA SCHOOLS (A RELATED ORGANIZATION) AND HIS COMPENSATION IS ADMINISTERED THROUGH KAMEHAMEHA SCHOOLS. KAMEHAMEHA SCHOOLS USES COMPENSATION STUDIES TO ESTABLISH THE EXECUTIVE DIRECTOR'S COMPENSATION.
FORM 990, SCHEDULE J, PART I, LINE 4B
L. "JACK" WONG RECEIVED A CONTRIBUTION OF $72,827 TO HIS SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN FROM A RELATED ORGANIZATION, KAMEHAMEHA SCHOOLS, IN CALENDAR YEAR 2022. THIS AMOUNT IS INCLUDED IN COLUMN C OF SCHEDULE J, PART II.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • SINO FINANCE GROUP

    INTL BUS IN C · DE

    Directly controlled by NA

  • KAYNE KS CRDT FD LP

    INVESTMENTS · DE

    Directly controlled by NA

  • CRESCENTKS PTNRSHP

    INVESTMENTS · DE

    Directly controlled by NA

  • KURAMO AFRC OPP FD

    INVESTMENTS · DE

    Directly controlled by NA

  • ORION MINE FIN I-A

    INVESTMENTS · DE

    Directly controlled by NA

  • KSBCS FUND LP

    INVESTMENTS · DE

    Directly controlled by NA

  • CSKS OPPS FUND LP

    INVESTMENTS · DE

    Directly controlled by NA

  • KSOH FUND LLC

    INVESTMENTS · DE

    Directly controlled by NA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • BISHOP HOLDINGS CORPORATION

    C CORP · HOLDING COMPA · HI

    Directly controlled by NA

  • PAUAHI MANAGEMENT CORPORATION

    C CORP · PROPERTY MGMT · HI

    Directly controlled by NA

  • KAMEHAMEHA INVESTMENT CORPORATION

    C CORP · RE DEV/INVEST · HI

    Directly controlled by NA

  • KBH INC

    C CORP · RE ASSET MGMT · HI

    Directly controlled by NA

  • KEAUHOU COMMUNITY SERVICES INC

    C CORP · WASTEWATER TR · HI

    Directly controlled by NA

  • KAUPULEHU FOUNDATION

    C CORP · LAND MANAGEME · HI

    Directly controlled by NA

  • KAIAULU'O KAKA'AKO OWNERS ASSOC INC

    C CORP · OWNER ASSOCIA · HI

    Directly controlled by NA

  • KS ALCENTRA EUROPE SARL

    C CORP · INVESTMENTS · LU

    Directly controlled by NA

  • KAMVUS FUND

    C CORP · INVESTMENTS · EI

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2022
Filed
8 May 2024
IRS schema version
2022v5.0
Source object
202421369349308737

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