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TIN: 99-0073480
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
20
Open to Public Inspection
Name of the organization
TRUSTEES OF THE ESTATE OF BERNICE PAUAHI
BISHOP
Employer identification number
99-0073480
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.....
1b
No
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a?
....
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
.............
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
No
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
....................
5a
No
b
Any related organization?
.......................
5b
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
..................
6a
No
b
Any related organization?
......................
6b
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
Yes
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
..........................
8
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2020
Schedule J (Form 990) 2020
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column (B) reported as deferred on prior Form 990
(i)
Base
compensation
(ii)
Bonus & incentive
compensation
(iii)
Other
reportable compensation
1
TIMOTHY DONOHUE
CIO
(i)
(ii)
955,117
-------------
0
1,635,000
-------------
0
2,883
-------------
0
976,607
-------------
0
25,082
-------------
0
3,594,689
-------------
0
0
-------------
0
2
BURTON YUEN
MANAGING DIR. - FIN'L ASSETS
(i)
(ii)
637,145
-------------
0
538,751
-------------
0
2,322
-------------
0
48,396
-------------
0
18,760
-------------
0
1,245,374
-------------
0
644
-------------
0
3
TIMOTHY SLOTTOW
EVP - FINANCE & CFO
(i)
(ii)
637,567
-------------
0
100,000
-------------
0
3,564
-------------
0
47,300
-------------
0
16,617
-------------
0
805,048
-------------
0
0
-------------
0
4
M'LISS MOORE UNTIL 12021
MANAGING DIR. - FIN'L ASSETS
(i)
(ii)
414,443
-------------
0
324,699
-------------
0
4,943
-------------
0
47,300
-------------
0
9,491
-------------
0
800,876
-------------
0
0
-------------
0
5
L JACK WONG
CEO
(i)
(ii)
677,941
-------------
0
0
-------------
0
2,897
-------------
0
47,300
-------------
0
23,252
-------------
0
751,390
-------------
0
0
-------------
0
6
CARA NAKAMURA
MANAGING DIR. - FIN'L ASSETS
(i)
(ii)
369,066
-------------
0
151,310
-------------
0
540
-------------
0
47,300
-------------
0
26,689
-------------
0
594,905
-------------
0
0
-------------
0
7
JON IWATANI
MANAGING DIR. - FIN'L ASSETS
(i)
(ii)
366,965
-------------
0
136,052
-------------
0
2,502
-------------
0
46,595
-------------
0
9,159
-------------
0
561,273
-------------
0
0
-------------
0
8
ELIZABETH HOKADA
FORMER CIO
(i)
(ii)
663
-------------
0
320,083
-------------
0
136,242
-------------
0
55,925
-------------
0
39,894
-------------
0
552,807
-------------
0
0
-------------
0
9
HERLING RYAN LEE UNTIL 1020
DIRECTOR - FIN'L ASSETS
(i)
(ii)
277,581
-------------
0
124,738
-------------
0
60,483
-------------
0
41,980
-------------
0
17,224
-------------
0
522,006
-------------
0
0
-------------
0
10
DARREL HOKE
EVP - ADMINISTRATION
(i)
(ii)
375,468
-------------
0
0
-------------
0
2,327
-------------
0
37,737
-------------
0
22,987
-------------
0
438,519
-------------
0
0
-------------
0
11
JOHN KOMEIJI
GENERAL COUNSEL & VP
(i)
(ii)
326,224
-------------
0
0
-------------
0
3,673
-------------
0
16,889
-------------
0
9,120
-------------
0
355,906
-------------
0
0
-------------
0
12
BENJAMIN SALAZAR
FORMER INTERIM EVP - FIN & CFO
(i)
(ii)
294,610
-------------
0
0
-------------
0
1,292
-------------
0
29,297
-------------
0
21,804
-------------
0
347,003
-------------
0
0
-------------
0
13
LAUREN NAHME
VP - STRATEGY & TRANSFORMATION
(i)
(ii)
294,723
-------------
0
0
-------------
0
1,673
-------------
0
29,562
-------------
0
19,610
-------------
0
345,568
-------------
0
0
-------------
0
14
WINONA WHITE
FORMER VP - HUMAN RESOURCES
(i)
(ii)
294,218
-------------
0
0
-------------
0
4,953
-------------
0
30,082
-------------
0
1,587
-------------
0
330,840
-------------
0
0
-------------
0
15
TARAN CHUN
HEAD OF SCHOOL - KAPALAMA
(i)
(ii)
271,918
-------------
0
0
-------------
0
1,012
-------------
0
27,577
-------------
0
19,604
-------------
0
320,111
-------------
0
0
-------------
0
16
M KAHEALANI NAE'OLE-WONG
HEAD OF SCHOOL - BIG ISLAND
(i)
(ii)
258,152
-------------
0
0
-------------
0
3,861
-------------
0
25,311
-------------
0
1,393
-------------
0
288,717
-------------
0
0
-------------
0
17
T KA'EO DUARTE
VP-COMMUNITY & AINA RESILIENCE
(i)
(ii)
236,409
-------------
0
0
-------------
0
1,126
-------------
0
24,133
-------------
0
18,647
-------------
0
280,315
-------------
0
0
-------------
0
18
M WAI'ALE'ALE SARSONA
VP - HI'IALO
(i)
(ii)
219,814
-------------
0
0
-------------
0
1,092
-------------
0
21,925
-------------
0
23,460
-------------
0
266,291
-------------
0
0
-------------
0
19
SHERYL NICHOLSON
FORMER INTERIM VP-LEGAL & GC
(i)
(ii)
224,772
-------------
0
0
-------------
0
3,901
-------------
0
22,996
-------------
0
9,472
-------------
0
261,141
-------------
0
0
-------------
0
20
SCOTT PARKER
HEAD OF SCHOOL - MAUI
(i)
(ii)
218,975
-------------
0
0
-------------
0
1,065
-------------
0
21,798
-------------
0
7,310
-------------
0
249,148
-------------
0
0
-------------
0
21
KEVIN COCKETT
VP - COMMUNICATIONS & CCO
(i)
(ii)
202,141
-------------
0
0
-------------
0
561
-------------
0
20,117
-------------
0
20,891
-------------
0
243,710
-------------
0
0
-------------
0
22
ELIZABETH CAWREY
DIRECTOR - INTERNAL AUDIT
(i)
(ii)
178,294
-------------
0
36,000
-------------
0
418
-------------
0
17,540
-------------
0
7,870
-------------
0
240,122
-------------
0
0
-------------
0
23
SHELLI KIM
FORMER INTERIM HEAD-PRESCHOOLS
(i)
(ii)
190,623
-------------
0
0
-------------
0
993
-------------
0
18,429
-------------
0
9,038
-------------
0
219,083
-------------
0
0
-------------
0
24
RANDIE FONG
FORMER VP-HI CULTURAL AFFAIRS
(i)
(ii)
170,627
-------------
0
0
-------------
0
2,288
-------------
0
17,643
-------------
0
18,105
-------------
0
208,663
-------------
0
0
-------------
0
25
LANCE WILHELM
TRUSTEE
(i)
(ii)
202,074
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
-------------
0
202,074
-------------
0
0
-------------
0
26
CRYSTAL ROSE
TRUSTEE
(i)
(ii)
164,427
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
-------------
0
164,427
-------------
0
0
-------------
0
27
MICAH KANE
TRUSTEE (UNTIL 6/2021)
(i)
(ii)
161,927
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
-------------
0
161,927
-------------
0
0
-------------
0
28
ELLIOT MILLS
TRUSTEE
(i)
(ii)
0
-------------
0
0
-------------
0
0
-------------
0
161,392
-------------
0
-------------
0
161,392
-------------
0
0
-------------
0
29
ROBERT NOBRIGA
TRUSTEE
(i)
(ii)
156,927
-------------
0
0
-------------
0
0
-------------
0
0
-------------
0
-------------
0
156,927
-------------
0
0
-------------
0
Schedule J (Form 990) 2020
Schedule J (Form 990) 2020
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference
Explanation
SCHEDULE J, PART I, LINE 1A AND LINE 1B
ONE TRUSTEE WAS PROVIDED FIRST CLASS TRAVEL TO ATTEND A NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS CONFERENCE AND TWO SCHOOL SITE VISITS. THIS WAS NOT TREATED AS TAXABLE COMPENSATION.
SCHEDULE J, PART I, LINE 7
THE CEO AND CURRENT OFFICERS PERFORMANCE AND ACCOMPLISHMENTS ARE REVIEWED AND EVALUATED EACH YEAR BY THE BOARD OF TRUSTEES, WHO, AT THEIR DISCRETION, MAY PROVIDE A BONUS PAYMENT TO THE CEO AND/OR CURRENT OFFICERS COMMENSURATE WITH SUCH PERFORMANCE AND ACCOMPLISHMENTS. THE PERFORMANCE AND ACCOMPLISHMENTS OF OTHER EMPLOYEES ARE REVIEWED AND EVALUATED EACH YEAR BY THE CEO, WHO, AT HIS DISCRETION, MAY PROVIDE A BONUS PAYMENT TO OTHER EMPLOYEES COMMENSURATE WITH SUCH PERFORMANCE AND ACCOMPLISHMENTS.
SCHEDULE J, PART II, COLUMNS (B)(II), (C) AND (F)
CERTAIN INVESTMENT PROFESSIONALS RESPONSIBLE FOR THE INVESTMENT PORTFOLIO HAVE A PORTION OF THEIR COMPENSATION PLACED 'AT RISKAWARDED ONLY WHEN SPECIFIC INVESTMENT RETURN BENCHMARKS ARE MET OR EXCEEDED. THE 'AT RISK' COMPENSATION PLAN IS ALIGNED WITH ENDOWMENT INDUSTRY STANDARDS.
SCHEDULE J, PART II, COLUMN (C)
KAMEHAMEHA SCHOOLS IS ACCRUING A FUTURE BONUS GUARANTEE FOR ITS CHIEF INVESTMENT OFFICER, TIMOTHY DONOHUE, RATABLY OVER THE SERVICE PERIOD. ALTHOUGH THE BONUS IS STILL SUBJECT TO VESTING AND WILL NOT BE PAID UNTIL OCTOBER 2021, IT MUST BE REPORTED AS DEFERRED COMPENSATION ON SCHEDULE J, PART II, COLUMN (C) IN THE CURRENT YEAR. THE COMPENSATION PLAN IS ALIGNED WITH ENDOWMENT INDUSTRY STANDARDS.
Schedule J (Form 990) 2020
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