2024-08-15T16:35:03-05:00 2023-09-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-10-01 910313383 COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT COUN 8085968155 91-1270 KINOIKI STREET BUILDING 1 KAPOLEI HI 96707 JOSEPH LEWIS CEO 8085968155 2024-08-15 1 0 RODNEY M HARANO P00389596 8085311040 2024-08-15 2022 2024-08-08 14:25:15Z X JOSEPH LEWIS 91-1270 KINOIKI STREET BUILDING 1 KAPOLEI HI 96707 52952604 0 X WWW.HAWAIIANCOUNCIL.ORG X 2001 HI TO ENHANCE THE CULTURAL, ECONOMIC, POLITICAL, AND COMMUNITY DEVELOPMENT OF NATIVE HAWAIIANS. 9 9 70 200 0 0 75656301 41633145 912289 10257883 0 0 392651 434603 76961241 52325631 64658023 32744562 0 0 3274465 4422401 0 0 10341 8277723 9352016 76210211 46518979 751030 5806652 34204109 48483960 25006452 33479651 9197657 15004309 X THE COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT (CNHA) IS A MEMBER-BASED 501(C)(3) NON-PROFIT ORGANIZATION WITH A MISSION TO ENHANCE THE CULTURAL, ECONOMIC, POLITICAL, AND COMMUNITY DEVELOPMENT OF NATIVE HAWAIIANS. 0 0 39062192 32084664 8608878 THE EMERGENCY FINANCIAL ASSISTANCE (EFA) PROGRAM PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES IN NEED OF TEMPORARY FINANCIAL RELIEF DUE TO HARDSHIP. DURING THE PANDEMIC, CNHA MANAGED AND DISBURSED OVER $176 MILLION IN COVID-RELATED FUNDS ON BEHALF OF THE STATE OF HAWAII, CITY AND COUNTY OF HONOLULU, AND THE DEPARTMENT OF HAWAIIAN HOME LANDS. THESE FUNDS HELPED PROVIDE FINANCIAL RELIEF TO HOUSEHOLDS TO PAY FOR MORTGAGES, RENTAL FEES, AND UTILITIES. THIS PROGRAM IS FUNDED BY CONTRACTS, DONATIONS, AND GRANTS. 3142962 642251 1283177 CAPACITY BUILDING SERVICES SUPPORTS COMMUNITY CAPACITY BUILDING THROUGH A NUMBER OF EFFORTS THAT INCLUDE DISTRIBUTION OF FUNDS TO SMALL NONPROFIT ORGANIZATIONS THAT PERPETUATE THE HAWAIIAN CULTURE; PROVISION OF LEADERSHIP DEVELOPMENT PROGRAMS FOR NATIVE YOUTH; PROVISION OF TRAINING AND TECHNICAL ASSISTANCE TO NATIVE HAWAIIAN ORGANIZATIONS AND COMMUNITIES; AND THE COORDINATION OF EVENTS THAT PROVIDE OPPORTUNITIES FOR NATIVE HAWAIIAN INDIVIDUALS AND ORGANIZATIONS TO NETWORK, SHARE INFORMATION, DISCUSS CRITICAL ISSUES, AND BUILD CONSENSUS. CNHA RECEIVED CONTRIBUTIONS ON BEHALF OF MAUI RELIEF EFFORTS. 1055003 17647 CNHA IS A UNITED STATES TREASURY CERTIFIED COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION THAT OPERATES A COMMUNITY LOAN FUND THROUGH ITS LENDING AND DEVELOPMENT SERVICES PROGRAM. LENDING SERVICES INCLUDE BOTH CONSUMER AND BUSINESS LOANS AND THE PROVISION OF TECHNICAL ASSISTANCE AND FINANCIAL EDUCATION SERVICES. CNHA ALSO PROVIDES TECHNICAL ASSISTANCE AND CAPACITY BUILDING SERVICES TO COMMUNITY ORGANIZATIONS IN THE DEVELOPMENT, CONSTRUCTION, AND MANAGEMENT OF COMMUNITY FACILITIES. OVER 200 INDIVIDUALS SERVED. 904107 459549 THROUGH ITS POLICY CENTER ACTIVITIES, CNHA IS AN ADVOCATE OF COMMUNITY-BASED ORGANIZATIONS AND PROVIDES INFORMATION, NETWORKING OPPORTUNITIES AND POLICY REPORTS TO ASSIST IN ADDRESSING ISSUES AND FINDING SOLUTIONS FOR NATIVE HAWAIIAN COMMUNITIES. CNHA ALSO HAS A YEAR-ROUND CIVIC ENGAGEMENT TRAINING AND DEVELOPMENT PROGRAM. 340882 DURING THE COVID-19 PANDEMIC, MANY SMALL BUSINESS OWNERS WERE IMPACTED BY THE CANCELLATION OF EVENTS AND THE GOVERNMENT IMPOSED SHUT DOWNS. THE POP-UP MAKEKE WAS A COMBINED EFFORT BETWEEN VARIOUS NONPROFIT ORGANIZATIONS, FOR-PROFIT ENTITIES, AND GOVERNMENT AGENCIES TO ASSIST HAWAII-BASED VENDORS TO REMAIN IN BUSINESS DURING THE PANDEMIC. 904107 800431 44164264 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 2233 0 1 70 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X JADE CARREL 8085968155 91-1270 KINOIKI STREET BUILDING 1 KAPOLEI HI 96707 MICHELLE KAUHANE PRESIDENT 1.00 X X 0 0 0 MAKALIKA NAHOLOWA'A VICE PRESIDENT 1.00 X X 0 0 0 MIKIALA LIDSTONE SECRETARY 1.00 X X 0 0 0 KEVIN CHANG TREASURER 1.00 X X 0 0 0 ADRIENNE DILLARD BOARD MEMBER 1.00 X 0 0 0 ANDREW AH PO BOARD MEMBER 1.00 X 0 0 0 JEFF GILBREATH BOARD MEMBER 1.00 X 0 0 0 ROBERT VAN TASSELL BOARD MEMBER 1.00 X 0 0 0 KUULANI KEOHOKALOLE BOARD MEMBER 1.00 X 0 0 0 AMY KALILI FORMER PRESIDENT 1.00 X X 0 0 0 JOSEPH KUHIO LEWIS CHIEF EXECUTIVE OFFICER 40.00 X 202007 0 11676 FLORANTE PUMARAS CHIEF FINANCIAL OFFICER 40.00 X 116039 0 4536 LEILANI GARNER FORMER CHIEF OPERATIONS OFFICER 40.00 X 135229 0 11712 PAIGE ONISHI CHIEF OPERATIONS OFFICER 40.00 X 0 0 0 NICOLE M HIND SENIOR DIRECTOR OF COMMUNITY PROGRAMS 40.00 X 128409 0 6180 STERLING K WONG SENIOR DIRECTOR OF ADVOCACY & COMMUNICATIONS 40.00 X 125436 0 4320 ANDREW K RECKTENWALD GENERAL COUNSEL 40.00 X 100152 0 0 807272 0 38424 6 0 1 0 PROSERVICE 6600 KALANIANAOLE HWY 200 HONOLULU HI 96825 HUMAN RESOURCE SERVICES, PAYROLL PROCESS 2481819 PURPLE MAIA 98-820 MOANALUA RD 15-547 AIEA HI 96701 IT INFRASTRUCTURE AND SOFTWARE BUILDOUT 1062691 SUPERIOR STAFFING & SERVICES 91-1012 HAULELE ST KAPOLEI HI 96707 OUTSOURCED STAFFING 968465 SPIRE HAWAII LLP 700 BISHOP ST STE 2001 HONOLULU HI 96813 CONSULTING, PROCESS AUDIT 145147 LEIGHS CDL TRAINING 91-1042 KEALIIAHONUI ST KAPOLEI HI 96707 TRAINING 123279 5 72644 31173896 10386605 41633145 ADMINSTRATIVE FEES 561000 8607430 8607430 PROGRAM SERVICES 900099 644252 644252 INTEREST INCOME 522291 384091 384091 PROGRAM RENTAL INCOME 531110 292529 292529 REGISTRATION FEES 611430 235304 235304 94277 94277 10257883 967855 626973 340882 340882 OTHER REVENUE 900099 93721 93721 93721 52325631 10692486 0 0 X 272500 272500 32472062 32472062 577327 414521 155841 6965 3145211 2362742 780643 1826 8389 6166 2128 95 352549 263764 88227 558 338925 252914 85227 784 87758 87758 61058 16112 44946 4680507 4328739 351655 113 383434 293381 90053 1364350 1073764 290586 679426 679426 546582 362345 184237 158843 102237 56606 189736 187137 2599 157246 137495 19751 72638 35613 37025 PROVISION FOR LOAN LOSS 553969 553969 SPONSORSHIP 203945 203945 MISCELLANEOUS 139840 76048 63792 STIPENDS AND HONORARIUM 51209 47909 3300 21475 21475 46518979 44164264 2344374 10341 19063364 19589316 2299184 5392292 2148151 2164903 94023 1559261 4372016 6414189 319316 404265 572278 223125 12980872 253063 5331477 12727809 4300 8800 34204109 48483960 1460383 1739556 17559119 14129622 1803367 9100774 4183583 8509699 25006452 33479651 X 9197657 6994433 8009876 9197657 15004309 34204109 48483960 5806652 0 X 0 1 X 1 1 1 X 1913862 10862129 71213292 75656301 41633145 201278729 319702 234609 2063697 1996567 11225738 15840313 2233564 11096738 73276989 77652868 52858883 217119042 500 1650 500 2650 0 500 1650 500 2650 217116392 43424 204499 18771 1355 93721 361770 2276988 11301237 73295760 77654223 52952604 217480812 0.99830 0.99830 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 43,424. 2019 AMOUNT: $ 204,499. 2020 AMOUNT: $ 18,771. 2021 AMOUNT: $ 1,355. 2022 AMOUNT: $ 93,721. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13500 13500 44150764 44164264 1000000 250000 0 0 432402 1000000 1000000 1000000 3432402 5148603 10800 52450 13500 76750 250000 250000 250000 750000 1125000 1 54023 0 54023 0 0 8243210 8243210 4146190 209616 3936574 99949 7214 92735 64966 23202 41764 426557 13031 413526 12727809 X 44942728 626973 626973 44315755 8009876 8009876 52325631 47145952 626973 626973 46518979 0 46518979 PART IV, LINE 1B: CNHA IS THE AGENT FOR CLIENT MATCHED SAVINGS INDIVIDUAL DEVELOPMENT ACCOUNTS MAINTAINED AT A LOCAL BANK. PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF CNHA AS OF SEPTEMBER 30, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND FOR HHI AS OF SEPTEMBER 30, 2023 AND FOR THE YEAR THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. CNHA AND HHI ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS COST OF MERCHANDISE SOLD TO PART VIII 626,973. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN NET ASSETS WITH DONOR RESTRICTIONS 8,009,876. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS COST OF MERCHANDISE SOLD TO PART VIII 626,973. 1 NATIVE HAWAIIAN LEGAL CORPORATION 1164 BISHOP ST STE 1205 HONOLULU HI 96813 990161861 501(C)(3) 50000 0 N/A N/A TO PROVIDE LEGAL ASSISTANCE TO THOSE IMPACTED BY THE MAUI WILDFIRES AHA PUNANA LEO 96 PUUHONU PLACE HILO HI 96720 990226111 501(C)(3) 50000 0 N/A N/A SECURE A TEMPORARY CAMPUS TO ALLOW INSTRUCTION TO CONTINUE AND TO SUPPORT STAFF AND OTHER GENERAL NEEDS KANAKA CLIMBERS 91-203 HOOPOHU PLACE EWA BEACH HI 96706 854329937 501(C)(3) 25000 0 N/A N/A TO ENSURE SEAMLESS COMMUNICATION AND CONNECTIVITY FOR RESIDENTS LIVING IN LANAINA. MAKANA O KE AKUA 92-365 MALAHUNA PLACE KAPOLEI HI 96707 510480712 501(C)(3) 125000 0 N/A N/A TO PROVIDE WAREHOUSING, STORAGE, HANDLING, DELIVERY AND RELATED SERVICES FOR THE DONATIONS FOR MAUI 4 0 EMERGENCY ASSISTANCE 5926 32111392 0 N/A N/A EMPOWERING O'IWI LEADERSHIP AWARDS 142 360670 0 N/A N/A PART I, LINE 2: FOR GRANTS TO ORGANIZATIONS FOR VOTER REGISTRATION AND ENGAGEMENT ACTIVITIES (THROUGH COULTER FOUNDATION CIVIC ENGAGEMENT PROGRAM), CNHA PAYS GRANT FUNDS BASED ON AGREED UPON PERFORMANCE MEASURES. CNHA VERIFIES ALL GRANT ELIGIBILITY REQUIREMENTS PRIOR TO GRANT DISBURSEMENTS. GRANTS ARE ALWAYS ACCOMPANIED BY A GRANT CONTRACT. IN ORDER TO DRAW DOWN PAYMENT, A REPORT AND/OR RECEIPTS ARE REQUIRED. SPONSORSHIPS ARE AWARDED BASED ON AN ENTITY OR INDIVIDUAL'S PROPOSAL. A REPORT IS TYPICALLY REQUESTED, BUT IS NOT ALWAYS REQUIRED. GRANTS AWARDED TO HOUSEHOLDS WHO WERE NEGATIVELY IMPACTED FINANCIALLY FROM COVID-19 PANDEMIC. FAMILIES APPLY FOR THE GRANT AND MUST MEET QUALIFICATIONS SET FORTH BY AGENCIES SUCH AS CITY & COUNTY OF HONOLULU AND OFFICE OF HAWAIIAN AFFAIRS. X X 0 0 0 0 0 0 0 0 0 JOSEPH KUHIO LEWIS CHIEF EXECUTIVE OFFICER 202007 0 0 0 0 0 0 0 11676 0 213683 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ORGANIZED WITH MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B CNHA MANAGEMENT TEAM FIRST REVIEW DRAFT OF FORM 990 BEFORE PRESENTING TO THE BOARD FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ANY PERSON SERVING AS AN OFFICER, EMPLOYEE, OR MEMBER OF THE BOARD ("RESPONSIBLE PERSONS"). RESPONSIBLE PERSONS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM ANNUALLY. POTENTIAL CONFLICTS OF INTEREST WILL BE DISCUSSED BY THE BOARD OR ITS COMMITTEES, AND DOCUMENTED IN THE MEETING MINUTES. THE RESPONSIBLE PERSON IS NOT ALLOWED TO PARTICIPATE IN OR BE PRESENT DURING THOSE DISCUSSIONS, EXCEPT TO PROVIDE FACTS AND RESPOND TO QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE PRESIDENT AND/OR CHIEF EXECUTIVE OFFICER IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. ANNUAL SALARY AND ADJUSTMENTS, IF ANY, ARE BASED ON DATA OF COMPARABLE POSITIONS WITHIN HAWAII'S NON-PROFIT INDUSTRY. THE BOARD'S DECISION IS GUIDED BY THE APPROVED BUDGET. APPROVED SALARY ADJUSTMENTS ARE APPROPRIATELY DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. THIS PROCESS WAS LAST UNDERTAKEN IN 2019. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL EXPENSES: PROGRAM SERVICE EXPENSES 4,328,739. MANAGEMENT AND GENERAL EXPENSES 351,655. FUNDRAISING EXPENSES 113. TOTAL EXPENSES 4,680,507. HAWAII HOLDING AND INVESTMENTS LLC 91-1270 KINOIKI STREET BUILDING 1 KAPOLEI HI 96707 933736025 TO HOLD AND MANAGE PROPERTY IN SUPPORT OF GENERATING REVENUE FOR CNHA. HI 0 0 COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT