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← TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP

Form 990 for tax year 2022

Filed by TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP.

Totals

Total revenue
$594,652,097
Total expenses
$629,784,667
Contributions and grants received
$29,339
Grants paid
$93,689,317
Program services expenses (Part IX)
$426,618,498
Management and general expenses
$203,166,169
Fundraising expenses
$0
Program service expenses (Part III)
$426,618,498

Program services were 67.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • TIMOTHY DONOHUE

    CIO

    Total calculated
    $3,212,188
    From this org
    $3,143,276
    From related orgs
    $0
    Other
    $68,912
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $1,005,757
    Bonus
    $2,134,657
    Other
    $2,862
    Deferred
    $48,950
    Nontaxable benefits
    $19,962
    Filer's total
    $3,212,188

  • BURTON YUEN

    MANAGING DIR. - FIN'L ASSETS

    Total calculated
    $1,507,073
    From this org
    $1,430,383
    From related orgs
    $0
    Other
    $76,690
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $651,819
    Bonus
    $775,000
    Other
    $3,564
    Deferred
    $56,390
    Nontaxable benefits
    $20,300
    Filer's total
    $1,507,073

  • CARA NAKAMURA

    MANAGING DIR. - FIN'L ASSETS

    Total calculated
    $1,220,864
    From this org
    $1,141,736
    From related orgs
    $0
    Other
    $79,128
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $465,926
    Bonus
    $675,000
    Other
    $810
    Deferred
    $50,923
    Nontaxable benefits
    $28,205
    Filer's total
    $1,220,864

  • JON IWATANI

    MANAGING DIR. - FIN'L ASSETS

    Total calculated
    $1,213,291
    From this org
    $1,151,447
    From related orgs
    $0
    Other
    $61,844
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $474,125
    Bonus
    $675,000
    Other
    $2,322
    Deferred
    $50,916
    Nontaxable benefits
    $10,928
    Filer's total
    $1,213,291

  • L JACK WONG

    CEO

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

    Schedule J breakdown matched by us

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

  • CHRISTOPHER PICCIONE

    COO FINANCIAL ASSETS

    Total calculated
    $1,089,303
    From this org
    $1,015,283
    From related orgs
    $0
    Other
    $74,020
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $439,473
    Bonus
    $575,000
    Other
    $810
    Deferred
    $49,400
    Nontaxable benefits
    $24,620
    Filer's total
    $1,089,303

  • ELLIOT MILLS

    TRUSTEE

    Total calculated
    $985,658
    From this org
    $985,658
    From related orgs
    $0
    Other
    $0
    Hours/week
    10 + 2 related

    Schedule J breakdown matched by us

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

  • DAVID AMES

    MANAGING DIR. - FIN'L ASSETS

    Total calculated
    $798,318
    From this org
    $741,223
    From related orgs
    $0
    Other
    $57,095
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $340,791
    Bonus
    $400,000
    Other
    $432
    Deferred
    $44,434
    Nontaxable benefits
    $12,661
    Filer's total
    $798,318

  • DARREL HOKE

    EVP - ADMINISTRATION

    Total calculated
    $556,559
    From this org
    $495,565
    From related orgs
    $0
    Other
    $60,994
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $448,237
    Bonus
    $45,000
    Other
    $2,328
    Deferred
    $34,394
    Nontaxable benefits
    $26,600
    Filer's total
    $556,559

  • TARAN CHUN

    HEAD OF SCHOOL - KAPALAMA

    Total calculated
    $474,166
    From this org
    $418,892
    From related orgs
    $0
    Other
    $55,274
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $379,533
    Bonus
    $38,000
    Other
    $1,359
    Deferred
    $32,213
    Nontaxable benefits
    $23,061
    Filer's total
    $474,166

  • LAUREN NAHME

    VP - STRATEGY & TRANSFORMATION

    Total calculated
    $449,419
    From this org
    $396,702
    From related orgs
    $0
    Other
    $52,717
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $358,920
    Bonus
    $36,000
    Other
    $1,782
    Deferred
    $31,015
    Nontaxable benefits
    $21,702
    Filer's total
    $449,419

  • M KAHEALANI NAE'OLE-WONG

    HEAD OF SCHOOL-HAWAI'I ISLAND

    Total calculated
    $404,833
    From this org
    $349,037
    From related orgs
    $0
    Other
    $55,796
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $315,310
    Bonus
    $32,000
    Other
    $1,727
    Deferred
    $29,418
    Nontaxable benefits
    $26,378
    Filer's total
    $404,833

  • WALTER THOEMMES

    MANAGING DIR. - COMMERCIAL RE

    Total calculated
    $404,456
    From this org
    $350,721
    From related orgs
    $0
    Other
    $53,735
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $345,359
    Bonus
    $2,500
    Other
    $2,862
    Deferred
    $28,105
    Nontaxable benefits
    $25,630
    Filer's total
    $404,456

  • SCOTT PARKER

    HEAD OF SCHOOL - MAUI

    Total calculated
    $387,333
    From this org
    $346,620
    From related orgs
    $0
    Other
    $40,713
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $314,128
    Bonus
    $31,200
    Other
    $1,292
    Deferred
    $32,090
    Nontaxable benefits
    $8,623
    Filer's total
    $387,333

  • M WAI'ALE'ALE SARSONA

    VP - HI'IALO

    Total calculated
    $377,030
    From this org
    $321,708
    From related orgs
    $0
    Other
    $55,322
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $290,859
    Bonus
    $29,600
    Other
    $1,249
    Deferred
    $28,884
    Nontaxable benefits
    $26,438
    Filer's total
    $377,030

  • BENJAMIN SALAZAR

    MANAGING DIR. - FINANCE & CFO

    Total calculated
    $373,489
    From this org
    $317,978
    From related orgs
    $0
    Other
    $55,511
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $314,166
    Bonus
    $2,500
    Other
    $1,312
    Deferred
    $31,876
    Nontaxable benefits
    $23,635
    Filer's total
    $373,489

  • JOHN KOMEIJI

    GEN COUNSEL & VP (UNTIL 9/22)

    Total calculated
    $369,323
    From this org
    $319,800
    From related orgs
    $0
    Other
    $49,523
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $316,831
    Bonus
    $0
    Other
    $2,969
    Deferred
    $34,472
    Nontaxable benefits
    $15,051
    Filer's total
    $369,323

  • T KA'EO DUARTE

    VP-COMMUNITY & AINA RESILIENCY

    Total calculated
    $340,000
    From this org
    $290,579
    From related orgs
    $0
    Other
    $49,421
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $262,811
    Bonus
    $26,600
    Other
    $1,168
    Deferred
    $27,594
    Nontaxable benefits
    $21,827
    Filer's total
    $340,000

  • SHELLI KIM

    FORMER INTERIM HEAD-PRESCHOOLS

    Total calculated
    $300,229
    From this org
    $264,708
    From related orgs
    $0
    Other
    $35,521
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $260,730
    Bonus
    $2,500
    Other
    $1,478
    Deferred
    $25,476
    Nontaxable benefits
    $10,045
    Filer's total
    $300,229

  • SABRINA TOMA

    INT. GEN COUNS, VP (9/22-2/23)

    Total calculated
    $264,468
    From this org
    $226,257
    From related orgs
    $0
    Other
    $38,211
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $221,219
    Bonus
    $2,500
    Other
    $2,538
    Deferred
    $21,282
    Nontaxable benefits
    $16,929
    Filer's total
    $264,468

  • ROBERT NOBRIGA

    TRUSTEE

    Total calculated
    $229,953
    From this org
    $229,953
    From related orgs
    $0
    Other
    $0
    Hours/week
    10 + 2 related

    Schedule J breakdown matched by us

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

  • KEVIN COCKETT

    VP - COMMS & CCO (UNTIL 9/22)

    Total calculated
    $224,420
    From this org
    $186,236
    From related orgs
    $0
    Other
    $38,184
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $185,831
    Bonus
    $0
    Other
    $405
    Deferred
    $20,082
    Nontaxable benefits
    $18,102
    Filer's total
    $224,420

  • ELIZABETH CAWREY

    DIRECTOR - AUDIT (UNTIL 7/22)

    Total calculated
    $207,608
    From this org
    $180,626
    From related orgs
    $0
    Other
    $26,982
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $135,445
    Bonus
    $45,000
    Other
    $181
    Deferred
    $21,984
    Nontaxable benefits
    $4,998
    Filer's total
    $207,608

  • SHERYL NICHOLSON

    FORMER INTERIM VP-LEGAL & GC

    Total calculated
    $197,706
    From this org
    $170,086
    From related orgs
    $0
    Other
    $27,620
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $168,173
    Bonus
    $0
    Other
    $1,913
    Deferred
    $21,283
    Nontaxable benefits
    $6,337
    Filer's total
    $197,706

  • LANCE WILHELM

    TRUSTEE

    Total calculated
    $188,451
    From this org
    $188,451
    From related orgs
    $0
    Other
    $0
    Hours/week
    10 + 2 related

    Schedule J breakdown matched by us

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

  • CRYSTAL ROSE

    TRUSTEE

    Total calculated
    $183,451
    From this org
    $183,451
    From related orgs
    $0
    Other
    $0
    Hours/week
    10 + 2 related

    Schedule J breakdown matched by us

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

  • ANDREA KANNO

    INT VP,COMMNS & CCO(FROM 9/22)

    Total calculated
    $181,588
    From this org
    $158,593
    From related orgs
    $0
    Other
    $22,995
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $155,134
    Bonus
    $2,500
    Other
    $959
    Deferred
    $15,134
    Nontaxable benefits
    $7,861
    Filer's total
    $181,588

  • TIMOTHY SLOTTOW

    FORMER EVP-FIN. & CFO

    Total calculated
    $149,104
    From this org
    $108,072
    From related orgs
    $0
    Other
    $41,032
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $107,329
    Bonus
    $0
    Other
    $743
    Deferred
    $36,276
    Nontaxable benefits
    $4,756
    Filer's total
    $149,104

  • JENNIFER GOODYEAR-KA'OPUA

    TRUSTEE

    Total calculated
    $140,475
    From this org
    $140,475
    From related orgs
    $0
    Other
    $0
    Hours/week
    10 + 2 related

  • MIA OKINAGA

    VP, INTERNAL AUDIT (FROM 1/23)

    Total calculated
    $35,000
    From this org
    $35,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

  • M NALANI FUJIMORI KAINA

    GEN COUNSEL & VP (FROM 2/23)

    Total calculated
    $3,365
    From this org
    $3,365
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

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 · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 1A
THE HEAD OF SCHOOL FOR KAPALAMA CAMPUS IS PROVIDED HOUSING BECAUSE HE IS REQUIRED TO LIVE ON CAMPUS AS A CONDITION OF HIS EMPLOYMENT. THE RESIDENCE IS NOT TREATED AS TAXABLE COMPENSATION. IN ACCORDANCE WITH KS' TRAVEL POLICIES, TWO TRUSTEES, ONE KEY EMPLOYEE AND FOUR OF THE TOP FIVE HIGHEST PAID EMPLOYEES FLEW FIRST CLASS FOR BUSINESS TRIPS THAT WERE TAKEN SOLEY TO FURTHER KS' CHARITABLE MISSION. THIS BENEFIT WAS PROPERLY TREATED AS NONTAXABLE.
SCHEDULE J, PART I, LINE 4B
L. "JACK" WONG RECEIVED A CONTRIBUTION OF $72,827 TO HIS SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN IN CALENDAR YEAR 2022. THIS AMOUNT IS INCLUDED IN COLUMN C OF SCHEDULE J, PART II.
SCHEDULE J, PART I, LINE 7
THE CEO AND CURRENT OFFICERS' PERFORMANCE AND ACCOMPLISHMENTS ARE REVIEWED AND EVALUATED EACH YEAR BY THE BOARD OF TRUSTEES, WHO, AT THEIR DISCRETION, MAY PROVIDE A BONUS PAYMENT TO THE CEO AND/OR CURRENT OFFICERS COMMENSURATE WITH SUCH PERFORMANCE AND ACCOMPLISHMENTS. THE PERFORMANCE AND ACCOMPLISHMENTS OF OTHER EMPLOYEES ARE REVIEWED AND EVALUATED EACH YEAR BY THE CEO, WHO, AT HIS DISCRETION, MAY PROVIDE A BONUS PAYMENT TO OTHER EMPLOYEES COMMENSURATE WITH SUCH PERFORMANCE AND ACCOMPLISHMENTS.
SCHEDULE J, PART II, COLUMN (B)(II)
CERTAIN INVESTMENT PROFESSIONALS RESPONSIBLE FOR THE INVESTMENT PORTFOLIO HAVE A PORTION OF THEIR COMPENSATION PLACED 'AT RISKAWARDED ONLY WHEN SPECIFIC INVESTMENT RETURN BENCHMARKS ARE MET OR EXCEEDED. INCENTIVE COMPENSATION IS BASED ON THE PORTFOLIO'S PRIOR FISCAL YEAR PERFORMANCE, AND IT IS AWARDED IN THE CURRENT FISCAL YEAR. THE 'AT RISK' COMPENSATION PLAN IS ALIGNED WITH ENDOWMENT INDUSTRY STANDARDS.

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

The 10 largest by cash amount. The API serves every itemized grant.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
9 May 2024
IRS schema version
2022v5.0
Source object
202421369349309122

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