2025-01-15T18:37:12-06:00 2024-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-07-01 990192700 THE MEDIATION CENTER OF THE PACIFIC INC MEDI 8085216767 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 BRUCE MCEWAN VICE PRESIDENT 8085216767 2025-01-15 1 0 RODNEY M HARANO P00389596 8085311040 2025-01-15 2023 2024-10-15 13:58:12Z TRACEY S WILTGEN 1301 YOUNG STREET 2ND FLOOR HONOLULU HI 96814 1660891 0 X WWW.MEDIATEHAWAII.ORG X 1979 HI PLEASE SEE SCHEDULE O. 17 17 11 135 0 0 911609 1176056 189295 276938 6372 43858 -21633 0 1085643 1496852 0 50000 0 0 587046 651510 0 0 27767 460340 476311 1047386 1177821 38257 319031 6804703 7142757 49265 74708 6755438 7068049 X TO PROVIDE HIGH QUALITY MEDIATION AND DISPUTE RESOLUTION SERVICES THAT ARE AFFORDABLE AND ACCESSIBLE. 0 0 952181 50000 276938 PLEASE SEE SCHEDULE O. 952181 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 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 1 21 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 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 JOHN A MORRIS PRESIDENT 1.00 X X 0 0 0 BRUCE MCEWAN 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 DIRECTOR 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 DAVID F SIMONS PAST PRESIDENT 1.00 X 0 0 0 ALISON ZECHA DIRECTOR 1.00 X 0 0 0 TRACEY S WILTGEN EXECUTIVE DIRECTOR 40.00 X 135385 0 11216 135385 0 11216 1 0 0 0 0 16628 413123 746305 1176056 PROGRAM FEES 900099 153063 153063 TRAINING FEES 900099 85232 85232 ACCESS ADR FEES 900099 38643 38643 276938 35897 35897 172000 164039 7961 7961 7961 1496852 276938 0 43858 50000 50000 153986 116896 30830 6260 358664 337251 20986 427 66785 63214 3473 98 72075 64879 6433 763 42748 42748 85 85 116501 100667 15827 7 4082 1988 2094 35822 20437 12856 2529 127225 98673 28552 542 542 909 909 95041 79681 15360 21501 14573 6928 MISCELLANEOUS EXPENSES 31855 2471 11701 17683 1177821 952181 197873 27767 461761 1137951 1033463 594000 54337 36312 24091 16557 4950156 423498 4437125 4526658 793926 831279 6804703 7142757 49265 74708 49265 74708 X 5454797 5829150 1300641 1238899 6755438 7068049 6804703 7142757 319031 -6420 0 X 0 1 X 1 0 X 1626792 1411450 1353122 911609 1176056 6479029 1626792 1411450 1353122 911609 1176056 6479029 566154 5912875 40108 381 29 6383 35897 82798 2168 115 2283 6564110 1163683 0.90080 0.89560 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 250 250 250 250 16583 16333 250 16583 16583 1337359 25382 1346158 16583 1.00000 0 0 2329096 2329096 2343459 264290 2079169 168861 101359 67502 108740 57849 50891 4526658 X 2801389 -6420 1421803 1415383 1386006 85 110761 110846 1496852 2599539 1421803 1421803 1177736 85 85 1177821 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. 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, 2024 AND 2023 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 172,503. INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS -61,742. 1 MNS LTD MAUI RELIEF 766 POHUKAINA ST HONOLULU HI 96813 990083651 50000 0 TO PROVIDE ASSISTANCE TO EMPLOYEES OF ABC STORES WHO WERE IMPACTED BY THE MAUI FIRES. 0 1 PART I, LINE 2: ALL GRANT FUNDS ARE USED SOLELY FOR PROGRAMS IN HAWAII. ALL GRANT FUND EXPENDITURES ARE TRACKED THROUGH THE MEDIATION CENTER OF THE PACIFIC'S ACCOUNTING SYSTEM AND MEDIATIONS OR FACILITATIONS CONDUCTED WITH THE SUPPORT OF GRANT FUNDS ARE TRACKED THROUGH A CASE MANAGEMENT SYSTEM. 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 HAWAII'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, CO-WORKERS, 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, ALICE, 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, CO-WORKERS, AND FRIENDS. - SPECIALIZED MEDIATION SERVICES, INCLUDING DIVORCE; CUSTODY; EMPLOYMENT; CIVIL RIGHTS; CONDOMINIUM; SPECIAL EDUCATION; LANDLORD-TENANT; FORECLOSURE; ADULT GUARDIANSHIP; CAREGIVING; AND CONSUMER-MERCHANT. - DISTRICT COURT MEDIATIONS INCLUDING THOSE FOR SMALL CLAIMS, SUMMARY POSSESSION, PATERNITY, AND TEMPORARY RESTRAINING ORDERS. - MEDIATION AND FACILITATION TRAINING FOR SCHOOLS, INDIVIDUALS, BUSINESSES, NON-PROFITS, AND GOVERNMENT AGENCIES. THE TRAININGS ARE DESIGNED TO HELP THE PARTICIPANTS DEVELOP EFFECTIVE COMMUNICATION, CONFLICT RESOLUTION, AND MEDIATION SKILLS. THIS PAST FISCAL YEAR BETWEEN JULY 1, 2023, AND JUNE 30, 2024 (FY23-24), MCP SERVED OVER 12,203 PEOPLE AND MANAGED 4,798 CASES, INCLUDING OPENING 2,643 NEW CASES. 53% OF THE 1,573 CASES MEDIATED OVERALL RESULTED IN WRITTEN AGREEMENTS. THIS REPRESENTS A 3% IMPROVEMENT FROM THE PRIOR YEAR. APPROXIMATELY 85% OF THE INDIVIDUALS INVOLVED IN THE MEDIATIONS AND DISPUTE RESOLUTION PROCESSES WERE IN THE LOW-INCOME, ALICE, AND VULNERABLE POPULATIONS. THE REFERRALS FROM THE DISTRICT AND FAMILY COURTS REMAINED AT AN ALL-TIME HIGH OF 1,300 CASES FROM THE DISTRICT COURTS (THE HIGHEST NUMBER OF REFERRALS IN THE HISTORY OF MCP), AND 872 CASES FROM FAMILY COURT. 942 OF THE DISTRICT COURT CASES WERE MEDIATED WITH 498 OR 53% RESULTING IN WRITTEN AGREEMENTS. THIS REPRESENTS A 6% INCREASE IN WRITTEN AGREEMENTS FROM THE PRIOR YEAR. THUS, AS THE NUMBER OF CASES INCREASED, THE RATE OF AGREEMENT INCREASED AS WELL. THE HIGHER RATE IS ATTRIBUTED TO ADDED MEDIATOR SUPPORT COMBINED WITH THE FACT THAT THE DISTRICT COURT MEDIATIONS CONDUCTED AT MCP PROVIDE MORE TIME FOR THE PARTIES TO NEGOTIATE, AS OPPOSED TO THE SHORT, TWENTY-MINUTE MEDIATIONS PREVIOUSLY CONDUCTED ON-SITE AT COURT. A SIMILAR TREND WAS SEEN IN THE DOMESTIC ARENA AS THE RATE OF AGREEMENT FOR DOMESTIC MEDIATIONS WAS 49%, WHEREAS IN THE PRIOR YEAR THE RATE OF AGREEMENT WAS ONLY 40%. THE HIGHER RATE OF AGREEMENT IS ATTRIBUTED TO THE FACT THAT MORE TRAINING AND SUPPORT WAS PROVIDED FOR THE DOMESTIC MEDIATORS, PARTICULARLY IN THE AREAS OF DE-ESCALATION TECHNIQUES AND MANAGING HIGH EMOTIONS AND PARTICIPANTS IMPACTED BY TRAUMA. AND LASTLY, THANKS TO THE SUPPORT OF PRIVATE FOUNDATIONS, MCP WAS ABLE TO MAINTAIN THE EARLY EVICTION MEDIATION PROGRAM (EEM) TO HELP LANDLORDS AND TENANTS WORK OUT PAYMENT PLANS EARLY, INSTEAD OF GOING THROUGH AN EVICTION PROCESS. AS A RESULT OF THESE EFFORTS, IN FY23-24, 287 LANDLORD-TENANT CASES WERE OPENED PRIOR TO A COURT FILING. 91 OF THE EARLY CASES WERE MEDIATED, WITH 79 CASES OR 87% RESULTING IN AGREEMENT. EQUALLY IMPORTANT, THE POSITIVE DATA FROM THE PROGRAM ENABLED MCP TO QUALIFY FOR THE 2024 EMIL GUMPERT AWARD WHICH WILL ENABLE MCP TO FURTHER EXPAND THE PROGRAM IN FISCAL YEAR 2024-2025. TO ENSURE QUALITY MEDIATION SERVICES WERE PROVIDED, 100 HOURS OF TRAININGS AND WORKSHOPS WERE CONDUCTED FOR THE VOLUNTEER MEDIATORS IN THE AREAS OF: DIVORCE MEDIATION; BASIC AND ADVANCED MEDIATION; TRAUMA-INFORMED MEDIATION; FAMILY CONFERENCING; MILITARY DIVORCE MEDIATION; TRAUMA-INFORMED STRATEGIES TO DE-ESCALATE EMOTIONS; DE-ESCALATION TECHNIQUES; MEDIATING CHILD RELOCATION CASES; SELLING THE FAMILY HOME FOR DIVORCE; MEDIATION AND MENTAL HEALTH: TREATING EVERYONE EQUALLY; AND LANDLORD-TENANT MEDIATION. TO FURTHER SUPPORT THE MEDIATORS, THE MONTHLY BROWN BAG FOR DOMESTIC MEDIATORS, AS WELL AS THE ONE FOR THE DISTRICT COURT MEDIATORS WERE CONTINUED. THROUGH THESE MONTHLY GATHERINGS, MEDIATORS DISCUSSED CHALLENGES, POLICIES, AND PROTOCOLS FOR MEDIATION. NEW PROCEDURES WERE DEVELOPED AS A RESULT OF THESE DISCUSSIONS. AN ADDITIONAL 268 HOURS OF TRAININGS, WORKSHOPS, AND PRESENTATIONS WERE CONDUCTED FOR VARIOUS AGENCIES, BUSINESSES, SCHOOLS, AND INDIVIDUALS, INCLUDING: INFORMAL MEDIATION SKILLS TRAINING FOR EVERY PRINCIPAL WITHIN THE DEPARTMENT OF EDUCATION; INFORMAL MEDIATION SKILLS TRAINING FOR THE LEADERSHIP TEAM OF KAPIOLANI COMMUNITY COLLEGE; ADVANCED MEDIATION SKILLS FOR THE JUDICIARY'S APPELLATE MEDIATION PROGRAM; INFORMAL MEDIATION SKILLS FOR THE LEADERSHIP TEAM OF KAMEHAMEHA MIDDLE SCHOOLS; INFORMAL MEDIATION SKILLS FOR THE LEADERSHIP TEAM OF NOAA; AND NON-CONFRONTATIONAL COMMUNICATION FOR THE EMPLOYEES OF THE DEPARTMENT OF EDUCATION FISCAL OFFICE. TO PROMOTE THE USE OF MEDIATION FOR DIVORCING COUPLES, MCP CONTINUED TO PROVIDE THE MONTHLY DIVORCE LAW IN HAWAI`I PROGRAM VIA THE ZOOM PLATFORM. APPROXIMATELY 30 40 PEOPLE PARTICIPATED IN THIS PRESENTATION EACH MONTH. 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 EACH YEAR THE EXECUTIVE DIRECTOR IS EVALUATED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE DIRECTOR IS ASKED TO PROVIDE A LIST OF GOALS AT THE BEGINNING OF EACH YEAR FOR THE UPCOMING YEAR. AT THE END OF THE YEAR, THE EXECUTIVE DIRECTOR IS ASKED TO PROVIDE A REPORT OF WHAT THEY HAVE ACCOMPLISHED. THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S ACCOMPLISHMENTS AND THE PROJECTED GOALS. BASED ON THAT REVIEW THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS REGARDING ANY SALARY INCREASE. THE SALARY AND ANY 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. AT THE REGULARLY SCHEDULED BOARD MEETING, THE BOARD OF DIRECTORS MEETS IN AN EXECUTIVE SESSION TO DISCUSS AND REACH AN AGREEMENT ON WHETHER THE RECOMMENDED RAISE AND/OR BONUS SHOULD BE APPROVED. THE BOARD PRESIDENT COMMUNICATES THE OUTCOME OF THE EVALUATION DISCUSSION TO THE EXECUTIVE DIRECTOR. 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.