2024-05-13T15:01:32-05:00 2023-12-31 135565207 KPMG LLP ONE FINANCIAL PLZ STE 2300 PROVIDENCE RI 029032485 990 2023-01-01 756768435 WALTER D MCBRYDE TR ESTATE WALT 8086944399 PO BOX 3170 DEPT 715 HONOLULU HI 968023170 MARCO ABBRUZZESE TRUSTEE 8086944399 2024-05-10 true false BRADLEY N SPRONG P00642561 8662974127 2024-05-10 2023 2023-04-26 12:10:37Z BANK OF HAWAII PO BOX 3170 DEPT 715 HONOLULU HI 968023170 227334 false X N/A X 2005 HI TO PROVIDE SUPPORT FOR THE OPERATION OF KUKUIOLONO PARK, LOCATED IN KALAHEO ON THE ISLAND OF KAUAI.THE PARK IS OWNED BY KUKUIOLONO PARK TRUST ESTATE A PRIVATE OPERATING FOUNDATION AND IS OPERATED EXCLUSIVELY FOR PUBLIC USE. 0 0 0 0 0 0 0 83366 71555 8539 83366 80094 102003 86400 0 27520 18793 0 0 33077 12167 162600 117360 -79234 -37266 1289653 1252387 0 0 1289653 1252387 TO PROVIDE SUPPORT FOR THE OPERATION OF KUKUIOLONO PARK, LOCATED IN KALAHEO ON THE ISLAND OF KAUAI.THE PARK IS OWNED BY KUKUIOLONO PARK TRUST ESTATE A PRIVATE OPERATING FOUNDATION AND IS OPERATED EXCLUSIVELY FOR PUBLIC USE. false false 86400 86400 TO PROVIDE SUPPORT FOR THE OPERATION OF KUKUIOLONO PARK, LOCATED IN KALAHEO ON THE ISLAND OF KAUA'I. THE PARK IS OWNED BY KUKUIOLONO PARK TRUST ESTATE A PRIVATE OPERATING FOUNDATION AND IS OPERATED EXCLUSIVELY FOR PUBLIC USE 86400 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false true 0 0 true 0 false false false false false false false false false false false false false X 0 0 false false false false false false false true true false false true true true true true true true false X BANK OF HAWAII 8086944399 PO BOX 3170 DEPT 715 HONOLULU HI 968023170 BANK OF HAWAII TRUSTEE 1.0 X 18793 0 0 18793 0 0 false false false 43521 43521 175274 147240 28034 28034 28034 State Tax Refund - Principal 8539 8539 8539 80094 80094 86400 86400 18793 18793 3700 3700 7352 7352 1115 1115 117360 86400 30960 0 743 406 45242 40498 1243668 1211483 1289653 1252387 0 0 X 1289653 1252387 1289653 1252387 1289653 1252387 X -37266 X false false false X X 1 KUKUIOLONO PARK TRUST 996003335 8 true 86400 0 1 86400 0 true false false false false false false false false false false false false false false true false true 0 0 46852 43521 46852 43521 0 52247 17696 0 0 25825 1889138 1868808 0 27307 33819 1922957 1896115 0 0 1922957 1896115 28844 28442 1894113 1867673 66294 65369 0 66294 65369 0 0 66294 66294 0 66294 86400 0 13097 0 0 0 99497 86400 66294 1.0 66294 0 0 0 0 0 0 0 0 0 0 0 99497 0 66294 33203 0 0 33203 0 0 0 0 33203 PART IV, SECTION D, LINE 3: THE ORGANIZATION PROVIDED PERIODIC PERFORMANCE REPORTS ON THE INVESTMENT PORTFOLIO AND MET WITH THE SUPPORTED ORGANIZATION(S) EITHER FACE TO FACE OR BY CONFERENCE CALL TO DISCUSS THE INVESTMENT PERFORMANCE. IN ADDITION, THE SUPPORTED ORGANIZATION(S) WERE GIVEN DISCRETION AS TO THE TIMING OF THE GRANTS. PART IV, SECTION D, LINE 2: THE ORGANIZATION MAINTAINED A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE SUPPORTED ORGANIZATION(S) BY PROVIDING PERIODIC PERFORMANCE REPORTS ON THE INVESTMENT PORTFOLIO, PROVIDING STATEMENTS DETAILING ALL ACTIVITIES IN THE ACCOUNT, MEETING EITHER FACE TO FACE OR BY CONFERENCE CALL WITH THE DECISION MAKERS OF THE SUPPORTED ORGANIZATION TO DISCUSS THE INVESTMENTS AND GRANTS MADE true KUKUIOLONO PARK & GOLF COURSE PO BOX 1031 KALAHEO HI 96741 996003335 170(B)(1)(A)(VI) 86400 FOR OPERATING SUPPORT. PART I, LINE 2: GRANTS ARE MADE SOLELY TO KUKUIOLONO PARK AND GOLF COURSE AS THE CHARITABLE BENEFICIARY IDENTIFIED IN THE TRUST DOCUMENT. PAYMENTS AREDESIGNATED FOR PARK OPERATING SUPPORT. THE PARK PROVIDES PERIODIC ACCOUNTING REPORTS WHICH ITEMIZE ALL INCOME AND EXPENSES RELATED TO PARK OPERATIONS. EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE ORGANIZATION PROVIDED PERIODIC PERFORMANCE REPORTS ON THE INVESTMENT PORTFOLIO AND MET WITH THE SUPPORTED ORGANIZATION(S) EITHER FACE TO FACE OR BY CONFERENCE CALL TO DICCUSS THE INVESTMENT PERFORMANCE.IN ADDITION,THE SUPPORTED ORGANIZATION(S) WERE GIVEN DISCRETION AS TO THE TIMING OF THE GRANTS. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW FORM 990 IS PREPARED BY THE TAX DEPARTMENT OF BANK OF HAWAII AS CORPORATE TRUSTEE. BEFORE IT IS FILED, THE TAX RETURN IS REVIEWED BY AN ADMINISTRATIVE OFFICER OF THE CORPORATE TRUSTEE. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c BANK OF HAWAII, THE CORPORATE TRUSTEE, HAS A CONFLICT-OF-INTEREST POLICY THAT APPLIES TO ALL EMPLOYEES, INCLUDING THE TAX OFFICERS, TAX CONSULTANTS AND ADMINISTRATIVE OFFICERS. BANK OF HAWAII REQUIRES ALL EMPLOYEES TO PARTICIPATE IN REGULARLY SCHEDULED TRAINING RELATED TO COMPLIANCE WITH CONFLICT OF INTEREST AND OTHER RELATED POLICIES FORM 990, PAGE 6, PART VI, LINE 15a THE TRUST DOES NOT HAVE A CEO, OFFICERS OR EMPLOYEES. UNDER THE TERMS OFTHE TRUST DOCUMENT, BANK OF HAWAII AS TRUSTEE IS ENTITLED TO STATUTORY FEES FOR ITS SERVICES. UNDER HAWAII LAW, A TRUSTEE FOR A CHARITABLE TRUST IS ENTITLED TO REASONABLE COMPENSATION. BANK OF HAWAII'S PUBLISHED FEE SCHEDULE FOR CHARITABLE TRUSTS APPLIES TO THIS TRUST. IN ESTABLISHING THE TRUSTEE'S FEE SCHEDULE, CONSIDERATION WAS GIVEN TO THE DUTIES, LIABILITIES AND EXPERTISE OF THE CORPORATE TRUSTEE, AS WELL AS TO COMPARABLE FEES FOR SIMILAR SERVICES PROVIDED BY SIMILAR ORGANIZATIONS. THE PROCESS OF ESTABLISHING AN APPROPRIATE FEE AS "REASONABLE" WAS ALSO PRESENTED TO THE HAWAII ATTORNEY GENERAL, WHOSE OFFICE IS RESPONSIBLE FOR FORM 990, PAGE 6, PART VI, LINE 15a OVERSIGHT OF HAWAII'S CHARITABLE TRUSTS. FORM 990, PAGE 6, PART VI, LINE 15b THE TRUST DOCUMENT AND ACCOUNT STATMENTS ARE PROVIDED TO THE BENEFICIARY ORGANIZATION IDENTIFIED IN THE TRUST DOCUMENT (KUKUIOLONO PARK AND GOLF COURSE).BANK OF HAWAII, CORPORATE TRUSTEE, HAS A CONFLICT OF INTEREST POLICY, WHICH IS AVAILABLE TO THE BENEFICIARY ORGANIZATION UPON REQUEST.AUDITED FINANCIAL STATEMENTS ARE NOT PREPARED FOR THE TRUST. FORM 990, PAGE 6, PART VI, LINE 19 THE TRUST DOCUMENT AND ACCOUNT STATMENTS ARE PROVIDED TO THE BENEFICIARY ORGANIZATION IDENTIFIED IN THE TRUST DOCUMENT (KUKUIOLONO PARK AND GOLF COURSE). BANK OF HAWAII, CORPORATE TRUSTEE, HAS A CONFLICT-OF-INTEREST POLICY, WHICH IS AVAILABLE TO THE BENEFICIARY ORGANIZATION UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE NOT PREPARED FOR THE TRUST. FORM 990, PAGE 7, PART VII, SECTION A THE TRUST DOCUMENT AND ACCOUNT STATMENTS ARE PROVIDED TO THE BENEFICIARY ORGANIZATION IDENTIFIED IN THE TRUST DOCUMENT (KUKUIOLONO PARK AND GOLF COURSE). BANK OF HAWAII, CORPORATE TRUSTEE, HAS A CONFLICT-OF-INTEREST POLICY, WHICH IS AVAILABLE TO THE BENEFICIARY ORGANIZATION UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE NOT PREPARED FOR THE TRUST. KUKUIOLONO PARK & GOLF COURSE PO BOX 1031 KALAHEO HI 96741 996003335 N/A true false false false false false false false false false false false false false false false false false false false