Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 337,591 | 394,153 | 543,678 | 426,945 | 499,581 | 2,201,948 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | 29,737 | 82,969 | 51,429 | 25,121 | 135,369 | 324,625 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 34,800 | 35,040 | 36,560 | 284,300 | 258,680 | 649,380 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | 402,128 | 512,162 | 631,667 | 736,366 | 893,630 | 3,175,953 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | 26,975 | 38,775 | 22,727 | 37,650 | 22,740 | 148,867 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 26,975 | 38,775 | 22,727 | 37,650 | 22,740 | 148,867 |
| 8 | Public support (Subtract line 7c from line 6.) | 3,027,086 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 402,128 | 512,162 | 631,667 | 736,366 | 893,630 | 3,175,953 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 13,076 | 12,243 | 19,888 | 23,976 | 17,965 | 87,148 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 13,076 | 12,243 | 19,888 | 23,976 | 17,965 | 87,148 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 415,204 | 524,405 | 651,555 | 760,342 | 911,595 | 3,263,101 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 2A: | HE ORGANIZATION HAS A CO-EMPLOYMENT ARRANGEMENT WITH ALTRES, WHO IS THE OUTSOURCED HR/PAYROLL PROVIDER AND THE EMPLOYER OF RECORD. THE ORGANIZATION IS THE WORKSITE EMPLOYER. |
| FORM 990, PART VI, SECTION A, LINE 2 | FAMILY RELATIONSHIP: NONE BUSINESS RELATIONSHIP: SALAZAR/FLEMING, MCALLASTER/SATO |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND THE PRESIDENT OF THE BOARD OF TRUSTEES. MEMBERS HAVE THE RIGHT TO AMEND THE BY-LAWS. MEMBERS DO NOT HAVE THE RIGHT TO RECEIVE A SHARE OF THE ORGANIZATION'S ASSETS UPON THE ORGANIZATION'S DISSOLUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | HISTORIC HAWAII HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS TAKE ACTION ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 11 | HISTORIC HAWAII FOUNDATION SHALL ANNUALLY PREPARE REQUIRED FILINGS WITH THE INTERNAL REVENUE SERVICE (FORM 990). THE EXECUTIVE DIRECTOR SHALL FORWARD THE PRE-FINAL FORM 990 TO THE FINANCE COMMITTEE FOR REVIEW AND COMMENT. THE EXECUTIVE DIRECTOR SHALL COMPLETE REVISIONS AS DIRECTED BY THE FINANCE COMMITTEE AND SHALL FORWARD THE FINAL FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW AND ACCEPTANCE PRIOR TO FILING THE FORM 990 WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH BOARD MEMBER COMPLETES A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. IF IN THE COURSE OF THE ORGANIZATION'S ACTIVITIES, A CONFLICT OF INTEREST ARISES, THE BOARD MEMBER DISCLOSES THE CONFLICT, REFRAINS FROM THE DELIBERATIONS AND ABSTAINS FROM VOTING. IF THERE IS UNCERTAINTY ABOUT WHETHER AN ACTUAL CONFLICT EXISTS, THE BOARD MEMBER DISCLOSES THE CIRCUMSTANCES AND THE REMAINDER OF THE BOARD MAKES A DETERMINATION ABOUT WHETHER THE SITUATION PRESENTS AN ACTUAL OR MATERIAL CONFLICT. DISCLOSURES, CONFLICTS AND THE BOARD MEMBERS' ABSTENTION FROM THE ACTION ARE REPORTED IN THE MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | IN ACCORDANCE WITH THE POLICIES OF THE BOARD OF HISTORIC HAWAII FOUNDATION, AN EVALUATION OF CY2014 PERFORMANCE FOR EXECUTIVE DIRECTOR KIERSTEN FAULKNER WAS CONDUCTED FOLLOWING THIS PROCEDURE: THE EVALUATION PROCESS WAS FACILITATED BY THE BOARD EXECUTIVE COMMITTEE, WITH THE OPPORTUNITY FOR PARTICIPATION BY THE ENTIRE BOARD. IN FEBRUARY A REVIEW OF THE CURRENT JOB DESCRIPTION FOR THE EXECUTIVE DIRECTOR WAS CONDUCTED, AND AN EVALUATION CHECKLIST WAS FINALIZED AND CIRCULATED TO ALL BOARD MEMBERS AND THE EXECUTIVE DIRECTOR. THE EVALUATION CHECKLIST WAS BASED UPON THE JOB DESCRIPTION AND THE ORGANIZATIONAL OBJECTIVES HISTORIC HAWAII FOUNDATION AND ITS STRATEGIC PLAN. THE EVALUATION CHECKLISTS WERE COMPLETED BY BOARD MEMBERS AND A COMPILATION OF THE RESULTS (IN THE FORM OF A COMPOSITE CHECKLIST) WAS PREPARED AND PRESENTED TO THE BOARD IN EXECUTIVE SESSION. THE EXECUTIVE DIRECTOR ALSO PREPARED A SEPARATE SELF EVALUATION, INCLUDING PROPOSED PERFORMANCE OBJECTIVES FOR CY2015. AT ITS MEETING IN EXECUTIVE SESSION THE BOARD REVIEWED THE COMPILATION OF THE EVALUATION CHECKLIST RESULTS AND DISCUSSED AND REACHED CONSENSUS ON EACH ITEM IN THE CHECKLIST AS REFLECTED IN THE COMPILATION. THE BOARD ALSO DISCUSSED THE COMPENSATION OF THE EXECUTIVE DIRECTOR, TAKING INTO ACCOUNT THE CURRENT FINANCIAL CIRCUMSTANCES OF HISTORIC HAWAII FOUNDATION, THE PERFORMANCE OF THE EXECUTIVE DIRECTOR, THE ECONOMY STATUS OF HAWAII, THE UNDERSTANDING OF THE BOARD ON COMPENSATION OF EXECUTIVE DIRECTORS/CEOS OF COMPARABLE ORGANIZATIONS IN HAWAII AND THE REGION, AND ANY OTHER CIRCUMSTANCES. THIS PROCESS IS DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE AND IN THE BOARD PRESIDENT'S CONFIDENTIAL FILE. |
| FORM 990, PART VI, SECTION C, LINE 19 | HISTORIC HAWAII FOUNDATION MAINTAINS COPIES OF ALL ORGANIZATIONAL DOCUMENTS, INCLUDING THE ARTICLES OF INCORPORATION, BY-LAWS AND DETERMINATION OF 501(C)(3) TAX EXEMPT STATUS IN PERPETUITY. HISTORIC HAWAII FOUNDATION MAINTAINS COPIES OF ITS ANNUAL FILING WITH THE INTERNAL REVIEW SERVICE (FORM 990), ANNUAL AUDIT OF FINANCIAL STATEMENTS, AND ANNUAL REPORTS FOR A PERIOD OF SIX YEARS. SUCH DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART IX, LINES 7 AND 10: | PAYROLL TAXES ARE INCLUDED ON LINE 7 (OTHER SALARIES AND WAGES) INSTEAD OF LINE 10 (PAYROLL TAXES). |
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