2024-08-12T13:04:45-05:00 2023-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2023-01-01 943271325 PARTNERS IN DEVELOPMENT FOUNDATION PART 8085952752 2040 BACHELOT STREET HONOLULU HI 96817 SHAWN KANA'IAUPUNI PRESIDENT & CEO 8085952752 2024-08-12 1 0 RODNEY M HARANO P00389596 8085311040 2024-08-08 2023 2024-08-08 14:25:15Z SHAWN KANA'IAUPUNI 2040 BACHELOT STREET HONOLULU HI 96817 19527552 0 X WWW.PIDFOUNDATION.ORG X 1997 HI THE FOUNDATION IS FOCUSED ON MEETING HAWAI`I'S EDUCATIONAL, SOCIAL, AND ENVIRONMENTAL CHALLENGES THROUGH APPLICATION OF HAWAII'S TIMELESS VALUES AND TRADITIONAL PRACTICES. THESE INCLUDE THE AHUPUAA SYSTEM OF LAND AND ENVIRONMENTAL MANAGEMENT, PROBLEM-SOLVING THROUGH HOOPONOPONO, HOONAAUAO (TRADITIONAL MENTORSHIP IN EDUCATION), AND THE VALUES OF ALOHA (SHARING), ONIPAA (PERSEVERENCE), LOKAHI (UNITY), AND MALAMA AINA (LOVE FOR THE LAND). OF PARTICULAR INTEREST ARE UNDER-SERVED SEGMENTS OF OUR SOCIETY, SUCH AS PRESCHOOL CHILDREN AND THEIR CAREGIVERS, AND ECONOMICALLY-DEPRESSED COMMUNITIES AND FAMILIES. BECAUSE OF HAWAII'S UNIQUE ENVIRONMENT AND NATURAL RESOURCES, THE FOUNDATION IS ALSO COMMITTED TO EXPANDING THE VALUES OF ENVIRONMENTAL STEWARDSHIP AND THE USE OF NATURAL PROCESSES FOR ENVIRONMENTAL REMEDIATION AND THE DEVELOPMENT OF RESPONSIBLE AND SUSTAINABLE AGRICULTURAL TECHNOLOGIES. 9 8 243 80 0 0 19108685 19030993 40869 104407 6760 107678 205325 202922 19361639 19446000 0 869758 0 0 11868530 12026598 0 0 403121 7263638 6369745 19132168 19266101 229471 179899 8727936 9341897 5318059 5720575 3409877 3621322 X TO PROVIDE CHARITABLE, EDUCATIONAL, LITERARY AND SCIENTIFIC SERVICES FOR FAMILIES AND COMMUNITIES USING TIMELESS NATIVE HAWAIIAN VALUES AND TRADITIONS. 0 0 5238111 23845 TUTU AND ME: EARLY CHILDHOOD EDUCATION AND CAREGIVER SUPPORT THROUGH A TRAVELING PRESCHOOL PROGRAM SERVING THE HAWAIIAN AND PART-HAWAIIAN COMMUNITY. FOCUSED ON MEETING THE DEVELOPMENTAL NEEDS OF YOUNG CHILDREN; AND SUPPORTING GRANDPARENTS, PARENTS, AND OTHER PRIMARY CAREGIVERS. 4786525 KA PA'ALANA: TRAVELING PRESCHOOL AND HOMELESS FAMILY EDUCATION PROGRAM SERVES HOUSELESS FAMILIES ON THE LEEWARD COAST OF O'AHU. ASSISTS FAMILIES BY DELIVERING OR PROVIDING ACCESS TO ESSENTIAL SERVICES, SUCH AS PARENT-CHILD PARTICIPATORY PRESCHOOL, FOODBANK, TOILETRY, AND DENTAL SUPPLIES DISTRIBUTION, AND MORE. 1949596 805115 KA'A (KEIKI ASSETS ACCOUNT) TO SUPPORT FAMILIES IMPACTED BY COVID TO ESTABLISH CHILDREN'S SAVINGS ACCOUNTS WITH FINANCIAL LITERACY WORKSHOPS AND SUPPORT FOR PARENTS/CAREGIVERS. 5309901 64643 141819 WE ARE OCEANIA-PILOT MENTORING PROGRAM TO DEVELOP A ONE STOP CENTER FOR MICRONESIANS AND EQUIP A CORE GROUP OF MICRONESIANS TO EVENTUALLY ESTABLISH A SUSTAINABLE NON-PROFIT FOR MICRONESIANS.OTHER PROGRAMS INCLUDE A COMPREHENSIVE FAMILY LITERACY PROGRAM FOR NATIVE HAWAIIANS, A PROGRAM THAT RECRUITS, TRAINS, AND SUPPORTS FOSTER FAMILIES, A COMMUNITY-BASED RESIDENTIAL PROGRAM FOR AT-RISK MALE YOUTHS, AN INTERGENERATIONAL NATIVE HAWAIIAN MENTORING PROGRAM FOR AT-RISK YOUTH ON THE ISLAND OF HAWAI'I, A TEACHER DEVELOPMENT PROGRAM TO BETTER SERVE NATIVE HAWAIIAN STUDENTS ON THE ISLAND OF HAWAI'I, AND A NATURAL FARMING PILOT PROGRAM ON 5 ACRES OF HYCF LAND IN WAIMANALO.OPEN ARMS HARBOR - ISOLATION/QUARANTINE FACILITY FOR COVID REFERRALS FROM DOH: PROVIDE CASE MANAGEMENT AND CARE COORDINATION SERVICES WITHIN STATE OF HAWAII DESIGNATED COVID-19 TEMPORARY QUARANTINE AND ISOLATION RESPONSE SITE (HARBOR ARMS HOTEL), FOR AN INDIVIDUAL WHO MEETS THE CDC CRITERIA FOR INVESTIGATION AND TESTING IS PENDING, ALSO KNOWN AS PERSON UNDER INVESTIGATION ("PUI") FOR COVID-19, ARE AWAITING COVID-19 TEST RESULTS, OR WHO HAVE TESTED POSITIVE FOR COVID-19, AND WHO DO NOT OTHERWISE HAVE ACCESS TO AN AREA/LOCATION TO SAFELY QUARANTINE OR ISOLATE (COLLECTIVELY REFERRED TO AS CLIENTS OR GUESTS, OR INDIVIDUALLY AS A CLIENT OR A GUEST).KAWAILOA PROJECT TO END JUVENILE INCARCERATION AND TO REPLACE PUNITIVE MODALITIES OF TREATMENT WITH POSITIVE CULTURALLY RICH PROGRAMS THAT SUPPORT JUSTICE-INVOLVED AND OPPORTUNITY YOUTH. WE INTEND TO SIGNIFICANTLY REDUCE OR ELIMINATE THE OVERREPRESENTATION OF OUR NATIVE HAWAIIAN AND PACIFIC ISLANDER YOUTH IN THE JUSTICE SYSTEM THROUGH INNOVATIVE ACTIONS AND PARTNERSHIPS.HUI HO'OMALU: STATEWIDE INITIATIVE ADDRESSING THE IDENTIFICATION, RECRUITMENT, SCREENING, TRAINING AND ONGOING SUPPORT AND RETENTION OF FOSTER/RESOURCE FAMILIES FOR HAWAIIAN CHILDREN AND FAMILIES THAT ARE IN THE CARE OF THE STATE OF HAWAII DEPARTMENT OF HUMAN SERVICES. 5309901 64643 141819 17284133 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 1 243 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X STEPHANIE NISHIMURA 8085952752 2040 BACHELOT STREET HONOLULU HI 96817 SHAWN KANA'IAUPUNI PRESIDENT/CEO 48.00 X X 191067 0 28911 KYLE CHOCK DIRECTOR/CHAIR 1.00 X 0 0 0 KIMO TODD DIRECTOR/VICE CHAIR 1.00 X 0 0 0 DIANE PALOMA DIRECTOR/SECRETARY 1.00 X 0 0 0 SUMMER KAIAWE DIRECTOR/TREASURER 1.00 X 0 0 0 MICHAEL J CHUN DIRECTOR 1.00 X 0 0 0 ELWIN P AHU DIRECTOR 1.00 X 0 0 0 SCOTT SEU DIRECTOR 1.00 X 0 0 0 KAWENA BEAUPRE DIRECTOR 1.00 X 0 0 0 JAMES V GOMEZ FORMER DIRECTOR/TREASURER 1.00 X 0 0 0 LAURA DANG VP OF ADMINISTRATION 48.00 X 159606 0 15131 STEPHANIE NISHIMURA CFO 48.00 X 158456 0 15847 ALISON MASUTANI FORMER VP OF OPERATIONS/TTM PM 48.00 X 102396 0 10763 611525 0 70652 4 0 1 0 KINAI 'EHA 42-470 KALANIANAOLE HWY KAILUA HI 96734 RESIDENTIAL HOUSING FOR WORKFOCE-READY Y 570063 RESIDENTIAL YOUTH SERVICES & EMPOWERMENT 42-470 KALANIANAOLE HWY KAILUA HI 96734 SUPPORT HOMELESS YOUTH BY PROVIDING A YO 215545 COMMUNITY HEALTH EDUCATION & EVALUATION 4928 MANA PLACE HONOLULU HI 96816 HEALTH/EDUCATION TRAINING SERVICES FOR T 114344 HALE KIPA 45-939 KAMEHAMEHA HWY SUITE 205 KANEOHE HI 96734 SUPPORT YOUTH IN JUVENILE JUSTICE, BEHAV 111443 SCOTT RAY & ASSOCIATES INC 87 FOUNTAINEBLEAU DR NEW ORLEANS LA 70125 PROJECT EVALUTAION SERVICES FOR VARIOUS 105750 6 580 14754052 4276361 22997 19030993 PROGRAM RELATED INCOME 900099 104407 104407 104407 62507 62507 1236 1236 51000 5829 45171 45171 45171 216152 580 75723 140429 140429 OTHER INCOME 900099 61257 61257 61257 19446000 165664 0 249343 64643 64643 805115 805115 682177 333027 323547 25603 8679157 7900224 634734 144199 305303 273093 26745 5465 1508940 1381234 101745 25961 851021 757055 79489 14477 64712 64712 91682 91682 1602829 1501653 13173 88003 46681 43182 584 2915 1649042 1593063 53433 2546 62311 53468 8803 40 1242778 1147449 95329 462424 435077 11112 16235 213501 211089 2169 243 6089 6089 94657 68710 12413 13534 337525 313119 14108 10298 MISCELLANEOUS 168696 119043 3134 46519 FEES, DUES AND SUBSCRIP 164818 115800 41935 7083 COVID-19 RELIEF 162000 162000 19266101 17284133 1578847 403121 5831413 5245656 15924 18577 768128 869185 2705 4127 137598 126800 870880 634411 239697 236469 1008610 1665769 723861 1175314 8727936 9341897 1186087 1802753 3454512 2802473 677460 1115349 5318059 5720575 X 3280806 3395451 129071 225871 3409877 3621322 8727936 9341897 179899 31546 0 X 0 1 X 1 1 1 X 18906667 21091232 19035266 19108685 19030993 97172843 18906667 21091232 19035266 19108685 19030993 97172843 1552406 95620437 5450 3486 2070 11182 63743 85931 10454 19587 16147 13489 61257 120934 97379708 1271412 0.98190 0.98320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 10,454. 2020 AMOUNT: $ 19,587. 2021 AMOUNT: $ 16,147. 2022 AMOUNT: $ 13,489. 2023 AMOUNT: $ 61,257. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 177127 148154 28973 608186 402094 206092 85567 84163 1404 236469 SECURITY DEPOSIT 81264 CASH SURRENDER VALUE OF INSURANCE 1519 OPERATING LEASE RIGHT-OF-USE ASSETS - NET 911181 FINANCE LEASE RIGHT-OF-USE ASSETS - NET 181350 1175314 FINANCE LEASE LIABILITIES 154576 OPERATING LEASE LIABILITIES 960773 1115349 X 19406478 31546 4157 21575 57278 19349200 96800 96800 19446000 19291833 4157 21575 25732 19266101 0 19266101 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 FOUNDATION'S TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE FOUNDATION IS 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: RECLASSIFY DIRECT FUNDRAISING EXPENSES 21,575. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 96,800. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY DIRECT FUNDRAISING EXPENSES 21,575. ULU HANA 172455 580 171875 45987 15069 TUTU AND ME FUNDRAISERS 44277 44277 14667 0 216732 580 216152 45987 29736 75723 140429 1 WE ARE OCEANIA 720 N KING ST HONOLULU HI 96817 850514098 501(C)(3) 60643 0 PRIOR YEARS' DONATIONS TO WAO PROGRAM 1 KEIKI ASSETS ACCOUNT (KA'A) CHILDREN'S SAVINGS ACCOUNT PROGRAM 700 805115 PART I, LINE 2: PIDF TRANSFERRED FUNDS TO TAX EXEMPT ORGANIZATIONS THAT TOOK OVER PROGRAMS PREVIOUSLY CONDUCTED BY PIDF. THE FUNDS TRANSFERRED REPRESENT DONATION AND OTHER AMOUNT PREVIOUSLY RECEIVED BY PIDF FOR THE PROGRAMS. KEIKI ASSETS ACCOUNT (KA'A): PIDF MAINTAINS THE SAVINGS ACCOUNTS FOR PROGRAM PARTICIPANTS AND DEPOSITS FUNDS AS THE CHILD/FAMILY MEETS CERTAIN CRITERIA SET BY THE PROGRAM. UPON COMPLETION OF THE PROGRAM, THE FUNDS ACCUMULATED IN THE SAVINGS ACCOUNT ARE TRANSFERRED TO A 529 OR COVERDELL EDUCATIONAL SAVINGS ACCOUNT OF THE FAMILY'S CHOICE. X X X 0 0 0 0 0 0 0 0 0 SHAWN KANA'IAUPUNI PRESIDENT/CEO 191067 0 0 0 0 0 0 0 28911 0 219978 0 0 0 LAURA DANG VP OF ADMINISTRATION 159606 0 0 0 0 0 0 0 15131 0 174737 0 0 0 STEPHANIE NISHIMURA CFO 158456 0 0 0 0 0 0 0 15847 0 174303 0 0 0 X SUPPLIES 18 22997 COST 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO ELECTRONIC FILING, A COPY OF THE FINAL FORM 990 IS PROVIDED TO ALL BOARD MEMBERS AND OFFICERS BY E-MAIL FOR REVIEW (COMMENTS/EDITS ARE SOUGHT, QUESTIONS ADDRESSED AND ANSWERED BY THE CFO), AND IS APPROVED AT AN UPCOMING MEETING OR VIA E-MAIL. FORM 990, PART VI, SECTION B, LINE 12C POLICY IS REVIEWED ANNUALLY BY MANAGEMENT. POLICY IS POSTED ON FOUNDATION INTRANET AND MONITORED FOR VIOLATIONS ON AN ON-GOING BASIS. FORM 990, PART VI, SECTION B, LINE 15 REGARDING SALARY DETERMINATION OF THE PRESIDENT/CEO/CHAIRMAN, OFFICERS AND KEY EMPLOYEES, THE BOARD OF DIRECTORS (BOD) IS PROVIDED ANNUALLY WITH COMPARABLES OF OTHER NON-PROFITS IN HAWAII, AS WELL AS NATIONAL DATA. THEY ARE ALSO PROVIDED WITH OTHER FACTORS, SUCH AS TREND ANALYSIS REGARDING THE FOUNDATION'S GROWTH. THE BOD ALSO HAS SPECIFIC PARAMETERS/GOALS THEY HAVE SET FOR THE EVALUATION PROCESS. THEY ARE PROVIDED WITH ALL THE INFORMATION AND THEN A SPECIAL EXECUTIVE SESSION OF THE BOD IS CONVENED TO MAKE THE SALARY DETERMINATION. PROCESS IS DOCUMENTED VIA MINUTES TO THE EXECUTIVE SESSION MEETING MINUTES OF THE BOD AND ALL RELATED COMMUNICATIONS. THIS PROCESS WAS LAST UNDERTAKEN IN OCTOBER 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.