2024-01-17T20:13:25-06:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990192700 THE MEDIATION CENTER OF THE PACIFIC INC MEDI 8085216767 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 JOHN MORRIS PRESIDENT 8085216767 2024-01-17 1 JOHN MORRIS 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-01-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TRACEY S WILTGEN 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 1696876 0 X WWW.MEDIATEHAWAII.ORG X 1979 HI PLEASE SEE SCHEDULE O. 18 18 11 135 0 0 1353122 911609 200755 189295 29 6372 9206 -21633 1563112 1085643 0 0 0 0 551859 587046 0 0 46563 856728 460340 1408587 1047386 154525 38257 6804781 6804703 94071 49265 6710710 6755438 X TO PROVIDE HIGH QUALITY MEDIATION AND DISPUTE RESOLUTION SERVICES THAT ARE AFFORDABLE AND ACCESSIBLE. 0 0 858112 189411 PLEASE SEE SCHEDULE O. 858112 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X TRACEY WILTGEN EXECUTIVE DIRECTOR 8085216767 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 DAVID F SIMONS PRESIDENT 1.00 X X 0 0 0 JOHN A MORRIS VICE PRESIDENT 1.00 X X 0 0 0 JASON GRAVES TREASURER 1.00 X X 0 0 0 SUSAN MURRAY SECRETARY 1.00 X X 0 0 0 JUSTICE SIMEON ACOBA RET DIRECTOR 1.00 X 0 0 0 JOANNA AMBERGER DIRECTOR 1.00 X 0 0 0 SIDNEY AYABE PAST PRESIDENT 1.00 X 0 0 0 SHERI-ANN LAU CLARK DIRECTOR 1.00 X 0 0 0 JUDGE REBECCA COPELAND DIRECTOR 1.00 X 0 0 0 MIKE CRUISE DIRECTOR 1.00 X 0 0 0 WILLIAM DARRAH DIRECTOR 1.00 X 0 0 0 KALE FELDMAN DIRECTOR 1.00 X 0 0 0 SIGNE GODFREY DIRECTOR 1.00 X 0 0 0 SUSAN ICHINOSE DIRECTOR 1.00 X 0 0 0 SHARON ON LENG DIRECTOR 1.00 X 0 0 0 EMILY MARR DIRECTOR 1.00 X 0 0 0 BRUCE MCEWAN DIRECTOR 1.00 X 0 0 0 JESSICA MORIKONE DIRECTOR 1.00 X 0 0 0 TRACEY S WILTGEN EXECUTIVE DIRECTOR 40.00 X 120000 0 10710 120000 0 10710 1 0 0 0 0 1046 167860 358998 383705 911609 PROGRAM FEES 900099 109067 109067 ACCESS ADR FEES 900099 49308 49308 TRAINING FEES 900099 30920 30920 189295 6383 6383 543121 543132 -11 -11 -11 46352 167860 68101 -21749 -21749 OTHER INCOME 900099 116 116 116 1085643 189411 0 -15377 X 144159 115155 14502 14502 320407 299738 13845 6824 3276 3276 56605 53774 1465 1366 62599 56619 3106 2874 43311 43311 90 90 153626 134604 18731 291 9323 1392 25 7906 41070 27900 8556 4614 72540 59033 13507 2328 1722 6 600 375 375 88392 73548 14844 21030 14190 6840 MISCELLANEOUS EXPENSES 21854 16786 3883 1185 SITE RENTAL 6401 6401 1047386 858112 142711 46563 767114 461761 1072644 1033463 149341 54337 16753 24091 4847602 410477 4517757 4437125 281172 793926 6804781 6804703 94071 49265 94071 49265 X 5462718 5454797 1247992 1300641 6710710 6755438 6804781 6804703 38257 6471 0 X 0 1 X 1 0 X 752843 1626792 1411450 1353122 911609 6055816 752843 1626792 1411450 1353122 911609 6055816 540523 5515293 52938 40108 381 29 6383 99839 2168 115 2283 6157938 1087110 0.89560 0.88060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 2,168. 2022 AMOUNT: $ 115. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CONTRIBUTION DATE: 12/16/19 AMOUNT: 1500000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250 250 16583 16333 250 16583 16583 1337359 25382 1346158 16583 1330896 32540 26077 1337359 1.00000 0 0 2329096 2329096 2237028 200991 2036037 223629 151637 71992 57849 57849 0 4437125 X 2370955 6471 1350190 1356661 1014294 90 71259 71349 1085643 2397486 1350190 1350190 1047296 90 90 1047386 PART V, LINE 4: THE INTENDED USE OF THE TERM AND PERMANENT ENDOWMENT FUNDS IS TO PROVIDE MEDIATION AND DISPUTE RESOLUTION SERVICES TO THE POOR AND NEEDY. DURING THE YEAR ENDED JUNE 30, 2020, THE HARRY AND JEANETTE WEINBERG FOUNDATION ALLOWED FOR THE $1,000,000 ENDOWMENT AND $300,000 MATCHING ENDOWMENT TO BE TRANSFERRED TO THE CENTER'S BUILDING ACQUISITION FUND FOR ITS USE IN PURCHASING THE CENTER'S NEW BUILDING. PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE CENTER'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE CENTER HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM DONOR RESTRICTIONS FOR LONG-LIVED ASSETS 18,610. INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 52,649. PART X, LINE 2 U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE CENTER'S TAX POSITIONS AS OF JUNE 30, 2023 AND 2022 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE CENTER HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. UNDER THE MED. MOON 214212 167860 46352 6401 35238 1000 25462 214212 167860 46352 6401 35238 1000 25462 68101 -21749 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO PROVIDE AND PROMOTE HIGH QUALITY MEDIATION AND DISPUTE RESOLUTION SERVICES THAT ARE AFFORDABLE AND ACCESSIBLE. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: THE MEDIATION CENTER OF THE PACIFIC (MCP) IS A 501(C)(3) NOT FOR PROFIT CORPORATION THAT WAS FOUNDED IN 1979 TO PROVIDE HAWAII'S PEOPLE WITH PEACEFUL APPROACHES TO WORKING THROUGH CONFLICT. MCP WAS ONE OF THE EARLIEST ESTABLISHED COMMUNITY MEDIATION CENTERS IN THE NATION, AND IT HAS CONTINUED TO GROW AND EVOLVE SINCE THAT TIME. THROUGH A VARIETY OF CULTURALLY SENSITIVE PROCESSES, PEOPLE FROM ALL FACETS OF OAHU'S COMMUNITIES, YOUNG AND OLD, ARE HELPED TO PREVENT AND RESOLVE CONFLICT. CONFLICT CAN TEAR FAMILIES APART, LEAD TO HOMELESSNESS, DEPRESSION, LOSS OF WORK AND MORE. MEDIATION AND OTHER DISPUTE RESOLUTION SERVICES PROVIDED THROUGH MCP ALLOW FAMILIES, FRIENDS, COWORKERS, NEIGHBORS, LANDLORDS AND TENANTS AND MANY OTHERS, THE OPPORTUNITY TO SIT DOWN WITH A TRAINED MEDIATOR IN A NON-THREATENING SETTING TO TALK AND NEGOTIATE CREATIVE SOLUTIONS. WHILE PEOPLE WITH FINANCIAL RESOURCES HAVE MULTIPLE OPTIONS TO ADDRESS THEIR CONFLICTS, MCP IS THE ONLY DISPUTE RESOLUTION OPTION FOR PEOPLE IN THE LOW INCOME AND VULNERABLE POPULATIONS ON OAHU. IN GENERAL, MCP WORKS WITH OTHER LEGAL SERVICE PROVIDERS, THE COURTS, AND THE COMMUNITY TO OFFER A BROAD ARRAY OF MEDIATION, TRAINING, AND DISPUTE RESOLUTION SERVICES TO MEET COMMUNITY NEEDS INCLUDING: - GENERAL MEDIATION SERVICES FOR THOSE IN DISPUTE WITH FAMILY MEMBERS, NEIGHBORS, COWORKERS, AND FRIENDS. SPECIALIZED MEDIATION SERVICES, INCLUDING DIVORCE; CUSTODY; EMPLOYMENT; CIVIL RIGHTS; CONDOMINIUM; SPECIAL EDUCATION; LANDLORD-TENANT; FORECLOSURE; ADULT GUARDIANSHIP; CAREGIVING; AND CONSUMER-MERCHANT. - ONSITE COURT MEDIATION INCLUDING THOSE FOR SMALL CLAIMS, SUMMARY POSSESSION, PATERNITY, AND TEMPORARY RESTRAINING ORDERS. - MEDIATION AND FACILITATION TRAINING FOR SCHOOLS, INDIVIDUALS, BUSINESSES, NONPROFITS, AND GOVERNMENT AGENCIES. MCP'S TRAININGS ARE DESIGNED TO HELP THE PARTICIPANTS DEVELOP EFFECTIVE COMMUNICATION, CONFLICT RESOLUTION, AND MEDIATION SKILLS. IN FY22-23, MCP CONDUCTED 140.25 HOURS OF TRAINING AND WORKSHOPS FOR INDIVIDUALS, GOVERNMENT AGENCIES, BUSINESSES, AND OTHER NONPROFIT CORPORATIONS. - IN-HOUSE TRAINING FOR THE MCP'S 125 MEDIATORS WHO PROVIDE THEIR SERVICES PRO BONO. IN THE RECENTLY ENDED FY22-23, THE MEDIATORS INVESTED 6,736 VOLUNTEER HOURS IN THE 1,627 CASES THAT WERE MEDIATED. TO MAINTAIN AND HONE THEIR SKILLS, MCP CONDUCTS REGULAR WORKSHOPS AND TRAINING FOR THE MEDIATORS. THESE CONTINUING EDUCATION PROGRAMS ARE PROVIDED BY MCP AT NO COST TO THE MEDIATORS. IN FY22-23, MCP CONDUCTED 61.5 HOURS OF TRAINING AND WORKSHOPS FOR THE MEDIATORS. IN FY22-23, MCP OPENED AND MANAGED 5,262 CASES, WHICH IS 3,344 MORE CASES THAN THE 1,918 CASES MANAGED IN 2019, PRIOR TO THE PANDEMIC. THUS, DESPITE THE ENDING OF THE ACT 57 EVICTION MEDIATION PROGRAM AND THE EASING OF THE MANY CHALLENGES CREATED BY THE PANDEMIC, MCP CONTINUED TO MANAGE A CONSISTENTLY HIGH VOLUME OF CASES. THE STEADY HIGH VOLUME OF REQUESTS AND REFERRALS RECEIVED BY MCP IN THE RECENTLY ENDED FY22-23, REINFORCES THE FACT THAT COMMUNITY MEDIATION IS NEEDED NOW MORE THAN EVER, PARTICULARLY IN THE AREAS OF NEED THAT HAVE BEEN IDENTIFIED FOR INCREASED ACCESS TO JUSTICE, SUCH AS CONSUMER-MERCHANT, LANDLORD-TENANT, AND DOMESTIC. IN FY22-23, MCP OPENED 1,176 CASES FROM THE DISTRICT COURTS (SMALL CLAIMS; LANDLORD-TENANT; REGULAR CLAIMS; RESTRAINING ORDERS) IN THE FIRST CIRCUIT. THIS NUMBER REPRESENTS 511 MORE CASES THAN THE TOTAL NUMBER OF DISTRICT COURT CASES MANAGED IN 2019. IT IS ALSO SIGNIFICANT THAT 105 OF THE DISTRICT COURT CASES REFERRED TO MCP THIS PAST FISCAL YEAR WERE RESTRAINING ORDER CASES. WHEREAS IN 2019, ONLY 58 OF THE DISTRICT COURT REFERRALS INVOLVED RESTRAINING ORDER DISPUTES. IN THE CURRENT CLIMATE, PEOPLE IN GENERAL ARE MORE EMOTIONAL AND MORE LIKELY TO ENGAGE IN CONFLICT. MCP ALSO OPENED AND MEDIATED A RECORD NUMBER OF LANDLORD-TENANT CASES IN FY22-23. 634 LANDLORD-TENANT CASES WERE REFERRED FROM THE DISTRICT COURT, AND AN ADDITIONAL 669 CASES WERE OPENED PRIOR TO AN EVICTION PROCESS BEING FILED IN COURT. WHEREAS IN 2019, A TOTAL OF ONLY 433 LANDLORD-TENANT CASES WERE MANAGED BY MCP. WHILE THE COURT MEDIATIONS IN FY22-23 RESULTED IN AN APPROXIMATE 50% RATE OF AGREEMENT (SIMILAR TO THE OUTCOMES PRIOR TO THE PANDEMIC), THE CASES MEDIATED IN FY22-23 PRIOR TO A FILING RESULTED IN A 73% RATE OF AGREEMENT. THIS DATA UNDERSCORES THE FACT THAT WHILE MORE TENANTS ARE FACING EVICTION, EARLY MEDIATION CAN HELP THEM NEGOTIATE AGREEMENTS WITH THEIR LANDLORDS TO ENABLE THEM TO REMAIN IN THEIR RESIDENCE (OR HAVE SUFFICIENT TIME TO MOVE). LASTLY, IN THE DOMESTIC ARENA, MCP ALSO MANAGED A SIMILARLY HIGH NUMBER OF REFERRALS INVOLVING DIVORCE, POST-DIVORCE, AND UNMARRIED COUPLES WITH CHILDREN. 967 DOMESTIC CASES (AN INCREASE OF 229 CASES FROM 2019) WERE MANAGED IN FY22-23, AND 518 WERE MEDIATED WITH APPROXIMATELY 50% RESULTING IN AGREEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND ACCOUNTANT REVIEW ALL DOCUMENTS AND THE FIRST DRAFT OF THE 990. THE UPDATED DRAFT 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE FOR THEIR REVIEW AND COMMENT. DEPENDING ON ANY CHANGES THAT ARE REQUIRED, THE COMMITTEE MIGHT REVIEW AND MEET AGAIN, BEFORE SUBMITTING THE NEXT DRAFT TO THE EXECUTIVE COMMITTEE AND THEN THE BOARD OF DIRECTORS FOR THEIR REVIEW. IF THERE ARE NO CHANGES, THEN THE BOARD MAY APPROVE OF THE 990 AT THAT TIME. IF ADDITIONAL CHANGES ARE REQUIRED, THEN A FINAL DRAFT IS SUBMITTED ELECTRONICALLY TO THE BOARD. IF THERE ARE QUESTIONS OR CONCERNS, A SPECIAL MEETING IS SCHEDULED. IF THERE ARE NO QUESTIONS OR CONCERNS, THE BOARD WILL APPROVE OF THE FINAL DRAFT ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL, OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS IS REQUIRED TO ANNUALLY SIGN A STATEMENT, WHICH AFFIRMS SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (2) HAS READ AND UNDERSTANDS THE POLICY; (3) HAS AGREED TO COMPLY WITH THE POLICY; AND (4) UNDERSTANDS THE MEDIATION CENTER IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES, WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ADDITIONALLY, EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL DISCLOSE IN SUCH STATEMENT ANY TRANSACTION OR RELATIONSHIP INVOLVING POSSIBLE CONFLICTS OF INTEREST IN REGARD TO THE MEDIATION CENTER. ANY CONCERNS REGARDING POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED BY THE EXECUTIVE COMMITTEE TO DETERMINE WHAT IF ANY, ACTION IS NEEDED SUCH AS ABSTAINING FROM VOTING ON AN ISSUE; AND/OR NOT SERVING ON SPECIFIC COMMITTEES, ETC. IF A CONFLICT OF INTEREST OCCURS, THE BOARD PRESIDENT WILL MEET WITH THE DIRECTOR WITH THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR IS EVALUATED ANNUALLY BY THE EXECUTIVE COMMITTEE COMPRISED OF THE PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY. EACH YEAR THE PROCESS IS REVIEWED AND REVISED AS AGREED UPON BY THE PRESIDENT AND OTHER MEMBERS OF THE EXECUTIVE COMMITTEE WHO ARE INVOLVED IN THE DIRECT EVALUATION PROCESS. THE PROCESS INCLUDES REQUESTING SPECIFIC INFORMATION FROM THE EXECUTIVE DIRECTOR REGARDING HER ACCOMPLISHMENTS DURING THE YEAR AND OBJECTIVES/GOALS FOR THE FOLLOWING YEAR. BASED ON THE INFORMATION PROVIDED, THE EXECUTIVE COMMITTEE DISCUSSES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND DETERMINES WHETHER OR NOT A SALARY INCREASE WILL BE PROPOSED TO THE BOARD OF DIRECTORS. THE SALARY AND PROPOSED RAISE IS BASED ON A COMPARATIVE STUDY OF OTHER NONPROFIT CORPORATIONS, THE RESPONSIBILITIES, ACCOMPLISHMENTS AND THE SALARY HISTORY OF THE EXECUTIVE DIRECTOR. THE HANO NONPROFIT STUDY IS USED AS A GUIDE. IN AN EXECUTIVE SESSION WITH THE BOARD OF DIRECTORS, THE BOARD PRESIDENT PRESENTS THE OUTCOMES OF THE EVALUATION PROCESS AND ANY RECOMMENDATIONS FOR A SALARY INCREASE. THE BOARD THEN VOTES ON WHETHER AN INCREASE IS WARRANTED AND THE AMOUNT. THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND PERSONNEL FILE. THE BOARD PRESIDENT MEETS WITH THE EXECUTIVE DIRECTOR TO REVIEW FEEDBACK AND EVALUATION OUTCOMES FROM THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR IS EVALUATED ANNUALLY. THE LAST EVALUATION WAS COMPLETED IN AUGUST 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,513. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,513. COMPUTER TECH: PROGRAM SERVICE EXPENSES 13,007. MANAGEMENT AND GENERAL EXPENSES 3,804. FUNDRAISING EXPENSES 138. TOTAL EXPENSES 16,949. INTERPRETERS: PROGRAM SERVICE EXPENSES 19,029. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,029. MEDIATORS: PROGRAM SERVICE EXPENSES 85,326. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,326. TEMP SERVICES: PROGRAM SERVICE EXPENSES 14,479. MANAGEMENT AND GENERAL EXPENSES 4,235. FUNDRAISING EXPENSES 153. TOTAL EXPENSES 18,867. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,763. MANAGEMENT AND GENERAL EXPENSES 179. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,942.