2024-05-14T18:55:56-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990040700 HAWAII AGRICULTURE RESEARCH CENTER HAWA 8086211350 PO BOX 100 KUNIA HI 96759 ALICE TUPOU CONTROLLER 8086211350 2024-05-14 1 ALICE TUPOU 999009999 0 RODNEY M HARANO P00389596 8085311040 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHANIE WHALEN PO BOX 100 KUNIA HI 96759 3202639 0 X WWW.HARC-HSPA.COM X 1978 HI TO SUPPORT A VIABLE AGRICULTURAL SECTOR BY RESEARCHING AND APPLYING RELEVANT SCIENCE AND TECHNOLOGY TO ACHIEVE PRACTICAL SOLUTIONS AND BY IDENTIFYING NEW AGRICULTURAL OPPORTUNITIES. 8 8 34 8 -5836 0 2267010 2416692 578873 617365 4 16 56709 133810 2902596 3167883 2448 397 0 0 1572716 2082536 0 0 21079 1104396 1291898 2679560 3374831 223036 -206948 8629569 9258581 4763569 3812883 3866000 5445698 TO SUPPORT A VIABLE AGRICULTURAL SECTOR BY RESEARCHING AND APPLYING RELEVANT SCIENCE AND TECHNOLOGY TO ACHIEVE PRACTICAL SOLUTIONS AND BY IDENTIFYING NEW AGRICULTURAL OPPORTUNITIES. 0 0 2153369 397 695719 SPECIALIZE IN HORTICULTURAL CROP RESEARCH INCLUDING CONTROL OF DISEASES AND PESTS THROUGH INTEGRATED PEST MANAGEMENT, AGRONOMY, AND PLANT NUTRITION, PLANT PHYSIOLOGY, BREEDING, AND GENETIC ENGINEERING AND TISSUE CULTURE TO SOLVE PROBLEMS AFFECTING AGRICULTURE AND RELATED FIELDS LOCALLY, NATIONALLY, AND INTERNATIONALLY. 2153369 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 34 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ALICE TUPOU 8086211350 PO BOX 100 92-1770 KUNIA ROAD KUNIA HI 96759 DANA KN SATO PRESIDENT 1.00 X X 0 0 0 YVONNE IZU VICE PRESIDENT 1.00 X X 0 0 0 MARK FOX SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 CHRISTOPHER BENJAMIN DIRECTOR 1.00 X 0 0 0 MEL JACKSON DIRECTOR 1.00 X 0 0 0 LARRY JEFTS DIRECTOR 1.00 1.00 X 0 0 0 DAN NELLIS DIRECTOR 1.00 X 0 0 0 RICK VOLNER JR DIRECTOR 1.00 1.00 X 0 0 0 STEPHANIE A WHALEN EXECUTIVE DIRECTOR 16.00 3.00 X 53400 0 0 DR BLAKE VANCE ASSISTANT DIRECTOR, FACILITIES 40.00 1.00 X 94938 0 21687 ALICE TUPOU ASSISTANT DIRECTOR, CONTROLLER 40.00 1.00 X 80887 0 17602 TYLER JONES ASSISTANT DIRECTOR, RESEARCH 40.00 X 91090 0 7192 320315 0 46481 0 0 0 0 0 1296043 905557 215092 2416692 RESEARCH AND AGRICULTU 541700 614477 614477 EDUCATION PROGRAM 900099 2888 2888 617365 16 16 83220 21928 61292 61292 61292 12828 -12828 -12828 OTHER INCOME 900099 78354 78354 BOOKKEEPING 561000 6992 6992 85346 3167883 695719 -5836 61308 397 397 371849 279766 86547 5536 1094094 823727 254824 15543 265000 128738 136262 239109 88928 150181 112484 54644 57840 22923 22923 47917 47917 6798 1408 5390 71383 28603 42780 116229 94265 21964 13778 13778 2109 2109 193979 94235 99744 194156 107673 86483 PROJECT COSTS 328814 328814 ALLOCATE OVERHEAD 122171 122171 HAZARDOUS WASTE DISPOSA 107769 107769 MISCELLANEOUS EXPENSES 52484 52484 11388 11388 3374831 2153369 1200383 21079 16524 14841 5055 308011 198596 134077 5607 135425 17102103 8857455 8387587 8244648 16200 16200 0 405379 8629569 9258581 111437 295623 84785 34713 1760 1760 4565587 3480787 4763569 3812883 X 3833370 5384337 32630 61361 3866000 5445698 8629569 9258581 X -206948 1786646 X 0 1 X 1 0 X 2892169 1732274 2302835 2267010 2416692 11610980 2892169 1732274 2302835 2267010 2416692 11610980 3750975 7860005 20925 18002 115550 118301 83236 356014 5691 8730 85346 99767 12066761 3090533 0.65140 0.66620 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 5,691. 2019 AMOUNT: $ 8,730. 2022 AMOUNT: $ 85,346. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4353770 4353770 7501134 3750333 3750801 1248338 1243713 4625 3604136 3510876 93260 394725 352533 42192 8244648 NET PENSION LIABILITY 2518906 TENANT RENT DEPOSITS 3088 DEPOSIT - GATE REMOTES 275 ADVANCE ON TOWERPOINT LEASE 552573 LEASE LIABILITIES 405945 3480787 X 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 ORGANIZATION'S TAX POSITIONS AS OF AND FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. FORM 990, PART VI, SECTION B, LINE 11B AUDITED FINANCIALS ARE FIRST REVIEWED BY THE CONTROLLER AND SENIOR ACCOUNTANT. TAX RETURN IS REVIEWED BY CONTROLLER AND DISCUSSED WITH TAX PREPARER; SENT TO EACH BOARD MEMBER FOR REVIEW/COMMENT; REVIEWED/DISCUSSED AT NEXT MONTHLY EXECUTIVE COMMITTEE MEETING; VOTED ON AND RECORDED IN EXECUTIVE COMMITTEE MINUTES. THEN, THEY ARE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATES POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION 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. FORM 990, PART VI, SECTION B, LINE 15 PROCEDURES IN DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ASSISTANT DIRECTOR INCLUDE A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, USE OF COMPARABILITY DATA REGARDING OTHER NON-PROFITS AND BUSINESSES OF SIMILAR SIZE, AND DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS, WHICH ARE RECORDED IN MINUTES OF BOARD MEETING. LAST SALARY REVIEW WAS CONDUCTED IN 2007. 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 XI, LINE 9: ADJUSTMENT TO NET PENSION ASSETS 1,786,646. HAWAII FOUNDATION FOR AGRICULTURE RESEARCH PO BOX 100 KUNIA HI 96759 262126224 SUPPORTING ORGANIZATION TO HAWAII AGRICULTURE RESEARCH CENTER HI 501(C)(3) LINE 12C, III-FI HAWAII AGRICULTURE RESEARCH CENTER 0 KUNIA VILLAGE TITLE HOLDING CORPORATION PO BOX 100 KUNIA HI 96759 272334108 TO HOLD TITLE TO REAL AND PERSONAL PROPERTY & REMIT INCOME TO HARC HI 501(C)(2) HAWAII AGRICULTURE RESEARCH CENTER 0 KUNIA VILLAGE DEVELOPMENT CORPORATION PO BOX 100 KUNIA HI 96759 272908552 TO PROVIDE LOW-INCOME RENTAL HOUSING FOR AGRICULTURAL WORKERS HI 501(C)(3) LINE 11 HAWAII AGRICULTURE RESEARCH CENTER 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 KUNIA VILLAGE TITLE HOLDING CORPORATION C 1021448 ACTUAL AMOUNT ON ACCRUAL BASIS