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← PARTNERS IN DEVELOPMENT FOUNDATION

Form 990 for tax year 2022

Filed by PARTNERS IN DEVELOPMENT FOUNDATION.

Totals

Total revenue
$19,361,639
Total expenses
$19,132,168
Contributions and grants received
$19,108,685
Grants paid
$0
Program service revenue
$40,869
Investment income
$6,760
Other revenue
$205,325
Total assets, end of year
$8,727,936
Total liabilities, end of year
$5,318,059
Net assets or fund balances, end of year
$3,409,877
Program services expenses (Part IX)
$17,544,393
Management and general expenses
$1,342,558
Fundraising expenses
$245,217
Program service expenses (Part III)
$17,544,393

Program services were 91.7% 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.

  • 1e · Government grants (contributions)

    $15,799,427

  • 1f · All other contributions, gifts and grants

    $3,309,258

  • 1g · Noncash contributions included above

    $8,460

  • 2a · Program service revenue: PROGRAM RELATED INCOME

    total $40,869 · related or exempt $40,869

  • 3 · Investment income

    total $9,337 · excluded $9,337

  • 5 · Royalties

    total $1,845 · excluded $1,845

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

    other assets $2,577

  • 7c · Gain or loss

    other assets -$2,577

  • 7d · Net gain or loss

    total -$2,577 · excluded -$2,577

  • 8a · Fundraising events: gross income

    $269,942

  • 8b · Fundraising events: direct expenses

    $79,951

  • 8c · Net income from fundraising events

    total $189,991 · excluded $189,991

  • 11a · Other revenue: OTHER INCOME

    total $13,489 · related or exempt $13,489

  • 11e · Other revenue, total

    $13,489

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $727,717 · program services $455,150 · management and general $263,616 · fundraising $8,951

  • 7 · Other salaries and wages

    total $8,531,919 · program services $7,887,484 · management and general $523,814 · fundraising $120,621

  • 8 · Pension plan contributions

    total $311,841 · program services $286,489 · management and general $21,584 · fundraising $3,768

  • 9 · Other employee benefits

    total $1,528,665 · program services $1,423,571 · management and general $92,870 · fundraising $12,224

  • 10 · Payroll taxes

    total $768,388 · program services $698,371 · management and general $59,309 · fundraising $10,708

  • 11b · Fees: legal

    total $19,537 · management and general $19,537

  • 11c · Fees: accounting

    total $98,993 · management and general $98,993

  • 11g · Fees: other

    total $2,047,766 · program services $2,017,626 · management and general $29,114 · fundraising $1,026

  • 12 · Advertising and promotion

    total $121,466 · program services $112,343 · management and general $8,509 · fundraising $614

  • 13 · Office expenses

    total $1,705,121 · program services $1,647,915 · management and general $39,107 · fundraising $18,099

  • 14 · Information technology

    total $64,501 · program services $57,652 · management and general $6,849

  • 16 · Occupancy

    total $1,283,828 · program services $1,174,918 · management and general $108,910

  • 17 · Travel

    total $408,862 · program services $385,898 · management and general $20,546 · fundraising $2,418

  • 19 · Conferences, conventions and meetings

    total $177,741 · program services $175,224 · management and general $1,774 · fundraising $743

  • 20 · Interest

    total $1,898 · program services $1,898

  • 22 · Depreciation, depletion and amortization

    total $103,559 · program services $81,231 · management and general $8,856 · fundraising $13,472

  • 23 · Insurance

    total $311,598 · program services $294,792 · management and general $10,166 · fundraising $6,640

  • 24a · Other expenses: COVID-19 RELIEF

    total $470,000 · program services $470,000

  • 24b · Other expenses: CSA SEED/INCENTIVES

    total $159,600 · program services $159,600

  • 24c · Other expenses: FEES, DUES AND SUBSCRIP

    total $147,975 · program services $104,942 · management and general $21,082 · fundraising $21,951

  • 24d · Other expenses: MISCELLANEOUS

    total $141,193 · program services $109,289 · management and general $7,922 · fundraising $23,982

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,612,648 · end of year $5,831,413

  • 2 · Savings and temporary cash investments

    beginning of year $14,178 · end of year $15,924

  • 3 · Pledges and grants receivable

    beginning of year $905,212 · end of year $768,128

  • 4 · Accounts receivable

    beginning of year $26,043 · end of year $2,705

  • 9 · Prepaid expenses and deferred charges

    beginning of year $137,846 · end of year $137,598

  • 10a · Land, buildings and equipment: cost or other basis

    $887,701

  • 10b · Land, buildings and equipment: accumulated depreciation

    $648,004

  • 10c · Land, buildings and equipment, net

    beginning of year $268,988 · end of year $239,697

  • 11 · Investments: publicly traded securities

    end of year $1,008,610

  • 15 · Other assets

    beginning of year $72,092 · end of year $723,861

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,217,187 · end of year $1,186,087

  • 19 · Deferred revenue

    beginning of year $1,639,414 · end of year $3,454,512

  • 25 · Other liabilities

    beginning of year $0 · end of year $677,460

  • 27 · Net assets without donor restrictions

    beginning of year $2,104,895 · end of year $3,280,806

  • 28 · Net assets with donor restrictions

    beginning of year $1,075,511 · end of year $129,071

Mission and programs · 2022

Mission

TO PROVIDE CHARITABLE, EDUCATIONAL, LITERARY AND SCIENTIFIC SERVICES FOR FAMILIES AND COMMUNITIES USING TIMELESS NATIVE HAWAIIAN VALUES AND TRADITIONS.

Activities or mission (Part I)

THE FOUNDATION IS FOCUSED ON MEETING HAWAI`I'S EDUCATIONAL, SOCIAL, AND ENVIRONMENTAL CHALLENGES THROUGH APPLICATION OF HAWAII'S TIMELESS VALUES AND TRADITIONAL PRACTICES. THESE INCLUDE THE AHUPUAA SYSTEM OF LAND AND ENVIRONMENTAL MANAGEMENT, PROBLEM-SOLVING THROUGH HOOPONOPONO, HOONAAUAO (TRADITIONAL MENTORSHIP IN EDUCATION), AND THE VALUES OF ALOHA (SHARING), ONIPAA (PERSEVERENCE), LOKAHI (UNITY), AND MALAMA AINA (LOVE FOR THE LAND). OF PARTICULAR INTEREST ARE UNDER-SERVED SEGMENTS OF OUR SOCIETY, SUCH AS PRESCHOOL CHILDREN AND THEIR CAREGIVERS, AND ECONOMICALLY-DEPRESSED COMMUNITIES AND FAMILIES. BECAUSE OF HAWAII'S UNIQUE ENVIRONMENT AND NATURAL RESOURCES, THE FOUNDATION IS ALSO COMMITTED TO EXPANDING THE VALUES OF ENVIRONMENTAL STEWARDSHIP AND THE USE OF NATURAL PROCESSES FOR ENVIRONMENTAL REMEDIATION AND THE DEVELOPMENT OF RESPONSIBLE AND SUSTAINABLE AGRICULTURAL TECHNOLOGIES.

  • TUTU AND ME: EARLY CHILDHOOD EDUCATION AND CAREGIVER SUPPORT THROUGH A TRAVELING PRESCHOOL PROGRAM SERVING THE HAWAIIAN AND PART-HAWAIIAN COMMUNITY. FOCUSED ON MEETING THE DEVELOPMENTAL NEEDS OF YOUNG CHILDREN; AND SUPPORTING GRANDPARENTS, PARENTS, AND OTHER PRIMARY CAREGIVERS.

    Expenses $5,266,684 · Revenue $54,358

  • KA PA'ALANA: TRAVELING PRESCHOOL AND HOMELESS FAMILY EDUCATION PROGRAM SERVES HOUSELESS FAMILIES ON THE LEEWARD COAST OF O'AHU. ASSISTS FAMILIES BY DELIVERING OR PROVIDING ACCESS TO ESSENTIAL SERVICES, SUCH AS PARENT-CHILD PARTICIPATORY PRESCHOOL, FOODBANK, TOILETRY, AND DENTAL SUPPLIES DISTRIBUTION, AND MORE.

    Expenses $5,227,452

  • KA'A (KEIKI ASSETS ACCOUNT) TO SUPPORT FAMILIES IMPACTED BY COVID TO ESTABLISH CHILDREN'S SAVINGS ACCOUNTS WITH FINANCIAL LITERACY WORKSHOPS AND SUPPORT FOR PARENTS/CAREGIVERS.

    Expenses $1,666,067

  • WE ARE OCEANIA-PILOT MENTORING PROGRAM TO DEVELOP A ONE STOP CENTER FOR MICRONESIANS AND EQUIP A CORE GROUP OF MICRONESIANS TO EVENTUALLY ESTABLISH A SUSTAINABLE NON-PROFIT FOR MICRONESIANS.OTHER PROGRAMS INCLUDE A COMPREHENSIVE FAMILY LITERACY PROGRAM FOR NATIVE HAWAIIANS, A PROGRAM THAT RECRUITS, TRAINS, AND SUPPORTS FOSTER FAMILIES, A COMMUNITY-BASED RESIDENTIAL PROGRAM FOR AT-RISK MALE YOUTHS, AN INTERGENERATIONAL NATIVE HAWAIIAN MENTORING PROGRAM FOR AT-RISK YOUTH ON THE ISLAND OF HAWAI'I, A TEACHER DEVELOPMENT PROGRAM TO BETTER SERVE NATIVE HAWAIIAN STUDENTS ON THE ISLAND OF HAWAI'I, AND A NATURAL FARMING PILOT PROGRAM ON 5 ACRES OF HYCF LAND IN WAIMANALO.OPEN ARMS HARBOR - ISOLATION/QUARANTINE FACILITY FOR COVID REFERRALS FROM DOH: PROVIDE CASE MANAGEMENT AND CARE COORDINATION SERVICES WITHIN STATE OF HAWAII DESIGNATED COVID-19 TEMPORARY QUARANTINE AND ISOLATION RESPONSE SITE (HARBOR ARMS HOTEL), FOR AN INDIVIDUAL WHO MEETS THE CDC CRITERIA FOR INVESTIGATION AND TESTING IS PENDING, ALSO KNOWN AS PERSON UNDER INVESTIGATION ("PUI") FOR COVID-19, ARE AWAITING COVID-19 TEST RESULTS, OR WHO HAVE TESTED POSITIVE FOR COVID-19, AND WHO DO NOT OTHERWISE HAVE ACCESS TO AN AREA/LOCATION TO SAFELY QUARANTINE OR ISOLATE (COLLECTIVELY REFERRED TO AS CLIENTS OR GUESTS, OR INDIVIDUALLY AS A CLIENT OR A GUEST).KAWAILOA PROJECT TO END JUVENILE INCARCERATION AND TO REPLACE PUNITIVE MODALITIES OF TREATMENT WITH POSITIVE CULTURALLY RICH PROGRAMS THAT SUPPORT JUSTICE-INVOLVED AND OPPORTUNITY YOUTH. WE INTEND TO SIGNIFICANTLY REDUCE OR ELIMINATE THE OVERREPRESENTATION OF OUR NATIVE HAWAIIAN AND PACIFIC ISLANDER YOUTH IN THE JUSTICE SYSTEM THROUGH INNOVATIVE ACTIONS AND PARTNERSHIPS.HUI HO'OMALU: STATEWIDE INITIATIVE ADDRESSING THE IDENTIFICATION, RECRUITMENT, SCREENING, TRAINING AND ONGOING SUPPORT AND RETENTION OF FOSTER/RESOURCE FAMILIES FOR HAWAIIAN CHILDREN AND FAMILIES THAT ARE IN THE CARE OF THE STATE OF HAWAII DEPARTMENT OF HUMAN SERVICES.

    Expenses $5,384,190

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Shawn Kana'Iaupuni

    PRESIDENT/CEO

    Total calculated
    $224,882
    From this org
    $180,096
    From related orgs
    $0
    Other
    $44,786
    Hours/week
    48

    Schedule J breakdown matched by us

    Base
    $180,096
    Bonus
    $0
    Other
    $0
    Deferred
    $8,248
    Nontaxable benefits
    $36,538
    Filer's total
    $224,882

  • Kyle Chock

    DIRECTOR/CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Kimo Todd

    DIRECTOR/VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Diane Paloma

    DIRECTOR/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • James V Gomez

    DIRECTOR/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Michael J Chun

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Elwin P Ahu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Summer H Kaiawe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Scott Wh Seu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kawena Sms Beaupre

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Laura Dang

    VP OF ADMINISTRATION

    Total calculated
    $167,945
    From this org
    $153,324
    From related orgs
    $0
    Other
    $14,621
    Hours/week
    48

    Schedule J breakdown matched by us

    Base
    $153,324
    Bonus
    $0
    Other
    $0
    Deferred
    $7,404
    Nontaxable benefits
    $7,217
    Filer's total
    $167,945

  • Stephanie Nishimura

    CFO

    Total calculated
    $167,512
    From this org
    $152,444
    From related orgs
    $0
    Other
    $15,068
    Hours/week
    48

    Schedule J breakdown matched by us

    Base
    $152,444
    Bonus
    $0
    Other
    $0
    Deferred
    $7,404
    Nontaxable benefits
    $7,664
    Filer's total
    $167,512

  • Alison Masutani

    VP OF OPERATIONS/TTM PM

    Total calculated
    $167,378
    From this org
    $149,726
    From related orgs
    $0
    Other
    $17,652
    Hours/week
    48

    Schedule J breakdown matched by us

    Base
    $149,726
    Bonus
    $0
    Other
    $0
    Deferred
    $7,528
    Nontaxable benefits
    $10,124
    Filer's total
    $167,378

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

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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

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
2022
Filed
11 October 2023
IRS schema version
2022v5.0
Source object
202302849349301855

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