2025-09-17T17:34:58-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 943271325 PARTNERS IN DEVELOPMENT FOUNDATION PART 8085952752 2040 BACHELOT STREET HONOLULU HI 96817 SHAWN KANA'IAUPUNI PRESIDENT & CEO 8085952752 2025-09-17 1 0 RODNEY M HARANO P00389596 8085311040 2025-09-17 2024 2025-03-06 01:10:19Z SHAWN KANA'IAUPUNI 2040 BACHELOT STREET HONOLULU HI 96817 41129785 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. 8 8 257 194 0 0 19030993 22847427 104407 35685 107678 146002 202922 70702 19446000 23099816 869758 1439850 0 0 12026598 12572005 0 0 257461 6369745 7281174 19266101 21293029 179899 1806787 9341897 15817148 5720575 10328406 3621322 5488742 X TO PROVIDE CHARITABLE, EDUCATIONAL, LITERARY AND SCIENTIFIC SERVICES FOR FAMILIES AND COMMUNITIES USING TIMELESS NATIVE HAWAIIAN VALUES AND TRADITIONS. 0 0 5361832 17505 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. 5228094 4517 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. 2720769 1439850 KA'A (KEIKI ASSETS ACCOUNT) TO SUPPORT FAMILIES TO ESTABLISH CHILDREN'S SAVINGS ACCOUNTS WITH FINANCIAL LITERACY WORKSHOPS AND SUPPORT FOR PARENTS/CAREGIVERS. 6295808 39719 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. 6295808 39719 19606503 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 31 0 1 257 1 0 0 0 0 0 1 1 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 HI X SUMMER UWONO 8085952752 2040 BACHELOT STREET HONOLULU HI 96817 KIMO TODD DIRECTOR/VICE CHAIR 1.00 X 0 0 0 KAWENA BEAUPRE 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 ELWIN P AHU DIRECTOR 1.00 X 0 0 0 KYLE CHOCK DIRECTOR 1.00 X 0 0 0 MICHAEL J CHUN DIRECTOR 1.00 X 0 0 0 SCOTT SEU DIRECTOR 1.00 X 0 0 0 SHAWN KANA'IAUPUNI PRESIDENT/CEO 48.00 X 211200 0 38210 LAURA DANG VP OF ADMINISTRATION 48.00 X 165931 0 22664 STEPHANIE NISHIMURA FORMER CFO 48.00 X 117107 0 19750 TERRY NAKAMURA VP OF OPERATIONS/TTM PM 48.00 X 120170 0 19513 SUMMER UWONO CFO 48.00 X 48618 0 5724 CINDY QUACH HR DIRECTOR 48.00 X 110734 0 25881 RANDOLPH BATOON IT MANAGER 48.00 X 105576 0 25670 879336 0 157412 6 0 1 0 KINAI 'EHA 42-470 KALANIANAOLE HWY KAILUA HI 96734 SERVICES FOR RESIDENTIAL HOUSING FOR WOR 846170 IN PEACE 1001 KAMOKILA BLVD SUITE 226 KAPOLEI HI 96707 KAA SERVICES 319386 UNIVERSITY OF HAWAII AT MANOA 2465 CAMPUS ROAD CC 209 HONOLULU HI 96822 PROJECT EVALUTAION SERVICES 205424 RESIDENTIAL YOUTH SERVICES & EMPOWERMENT 42-470 KALANIANAOLE HWY KAILUA HI 96734 SERVICES TO SUPPORT HOMELESS YOUTH 203582 THE CATALYST GROUP 3615 HARDING AVENUE STE 509 HONOLULU HI 96816 PROJECT EVALUTAION SERVICES 143250 8 115067 16999928 5732432 28595 22847427 PROGRAM RELATED INCOME 900099 35685 35685 35685 122302 122302 753 753 17981034 17957334 23700 23700 23700 116528 115067 72635 43893 43893 OTHER INCOME 900099 26056 26056 26056 23099816 61741 0 190648 X 1439850 1439850 768887 380642 359076 29169 9133843 8551708 472035 110100 323539 301662 19170 2707 1561237 1475922 71839 13476 784499 713101 60658 10740 3480 3480 105984 105984 28201 28201 2602390 2502281 61543 38566 22750 20056 1117 1577 1593122 1525257 62220 5645 67310 57631 9679 1246558 1146977 99581 496831 477140 9931 9760 271494 268572 1856 1066 8484 8484 110047 84477 12413 13157 360239 341360 10072 8807 FEES, DUES AND SUBSCRIP 211654 164620 40210 6824 MISCELLANEOUS 152630 146763 5867 21293029 19606503 1429065 257461 3776770 6700186 18577 295143 869185 821021 4127 6261 126800 116886 1290311 779955 417819 510356 3134655 6631822 993964 735473 9341897 15817148 1802753 2549635 2802473 6983241 1115349 795530 5720575 10328406 X 3395451 4283643 225871 1205099 3621322 5488742 9341897 15817148 1806787 60633 0 X 0 1 X 1 1 1 X 21091232 19035266 19108685 19030993 22847427 101113603 21091232 19035266 19108685 19030993 22847427 101113603 6470926 94642677 3486 2070 11182 63743 123055 203536 19587 16147 13489 61257 26056 136536 101453675 1066486 0.93290 0.98190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 19,587. 2021 AMOUNT: $ 16,147. 2022 AMOUNT: $ 13,489. 2023 AMOUNT: $ 61,257. 2024 AMOUNT: $ 26,056. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 177127 167548 9579 723422 444448 278974 389762 167959 221803 510356 FINANCE LEASE LIABILITIES 148894 OPERATING LEASE LIABILITIES 646636 795530 X 22189303 60633 25265 11018 96916 22092387 28201 979228 1007429 23099816 21301111 25265 11018 36283 21264828 28201 28201 21293029 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, 2024 AND 2023, 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 11,018. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 979,228. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY DIRECT FUNDRAISING EXPENSES 11,018. ULU HANA 194824 115067 79757 52542 5812 12938 TUTU AND ME FUNDRAISERS 36771 36771 1343 0 231595 115067 116528 52542 5812 14281 72635 43893 1 KEIKI ASSETS ACCOUNT (KA'A) CHILDREN'S SAVINGS ACCOUNT PROGRAM 713 1439850 PART I, LINE 2: 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 211200 0 0 0 0 0 7392 0 30818 0 249410 0 0 0 LAURA DANG VP OF ADMINISTRATION 165931 0 0 0 0 0 8297 0 14367 0 188595 0 0 0 X 23394 COST X INSTRUMENTS 1 4400 COST X GIFT CARDS 4 800 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 2024. 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 OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 110,000. MANAGEMENT AND GENERAL EXPENSES 49,770. FUNDRAISING EXPENSES 1,628. TOTAL EXPENSES 161,398. CONTRACT LABOR-OTHER: PROGRAM SERVICE EXPENSES 17,127. MANAGEMENT AND GENERAL EXPENSES 1,958. FUNDRAISING EXPENSES 6,250. TOTAL EXPENSES 25,335. CONSULTANTS: PROGRAM SERVICE EXPENSES 2,375,154. MANAGEMENT AND GENERAL EXPENSES 9,815. FUNDRAISING EXPENSES 30,688. TOTAL EXPENSES 2,415,657.