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TIN: 99-0073480
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
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
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
P&C INSURANCE COMPANY LLC
745 FORT STREET
HONOLULU
,
HI
96813
99-0315757
INSURANCE
HI
4,006,109
13,755,466
KS
(2)
KALOKO'ELI PROPERTIES LLC
567 S KING ST 200
HONOLULU
,
HI
96813
47-5464058
REAL ESTATE
HI
1,425,277
23,727,978
KS
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
KE ALI'I PAUAHI FOUNDATION
567 S KING ST 160
HONOLULU
,
HI
96813
94-3263044
FUNDRAISING
HI
501(C)(3)
12A, I
KS
Yes
(2)
CHARLES REED BISHOP TRUST
PO BOX 3466
HONOLULU
,
HI
96801
99-6005262
SUPPORT ORG.
HI
501(C)(3)
12 D,III-O
KS
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
SINO FINANCE GROUP
PO BOX 3466
HONOLULU
,
HI
96801
99-0324938
INTL BUS IN CHINA
DE
KS
EXCLUDED
19,184
7,368,265
No
0
No
90.480 %
(2)
BISHOP FINANC LTD
PO BOX 3466
HONOLULU
,
HI
96801
98-0535589
HOLDING COMPANY
CJ
KS
EXCLUDED
0
1,966,360
No
0
No
99.990 %
(3)
KAYNE KS CRDT FD LP
1800 AVE OF THE STARS
LA
,
CA
90067
35-2507517
INVESTMENTS
DE
KS
EXCLUDED
3,917,672
68,316,826
No
0
No
99.800 %
(4)
CRESCENTKS PTNRSHP
11100 Santa Monica Blvd Ste 2000
Los Angeles
,
CA
90025
46-4668874
INVESTMENTS
DE
KS
EXCLUDED
5,303,405
101,576,049
No
0
No
99.990 %
(5)
KURAMO AFRC OPP FD
500 5TH AVE
NY
,
NY
10110
45-2495612
INVESTMENTS
DE
KS
EXCLUDED
460,271
14,082,359
No
0
No
83.660 %
(6)
ORION MINE FIN I-A
1211 Avenue of the Americas Ste 30
New York
,
NY
10036
46-5243062
INVESTMENTS
DE
KS
EXCLUDED
-1,020,706
8,225,791
No
67,754
No
61.260 %
(7)
GE HAWAII BK A2 HLD
1477 NW EVERETT ST
PORTLAND
,
OR
97209
81-1329814
INVESTMENTS
DE
KS
EXCLUDED
-2,162,044
1,207,762
No
0
No
80.110 %
(8)
CSKS OPPS FUND LP
575 LEXINGTON AVE
NY
,
NY
10022
82-4067070
INVESTMENTS
DE
KS
EXCLUDED
727,722
24,526,660
No
0
No
98.000 %
(9)
KSOH FUND LLC
2003 WESTERN AVE SUITE 340
SEATTLE
,
WA
98121
83-4182235
INVESTMENTS
DE
KS
EXCLUDED
6,672
46,507,659
No
0
No
98.980 %
(10)
KALONA BRAND CO
1050 BISHOP ST
HONOLULU
,
HI
96813
83-2487707
FARMING
HI
BHC
EXCLUDED
-3,631,350
0
No
0
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
BISHOP HOLDINGS CORPORATION
567 S King St 150
HONOLULU
,
HI
96813
99-0335777
HOLDING COMPANY
HI
KAMEHAMEHA SCH
C CORP
1,535,307
20,441,501
100.000 %
Yes
(2)
PAUAHI MANAGEMENT CORPORATION
567 S King St 150
HONOLULU
,
HI
96813
99-0335778
PROPERTY MGMT
HI
BISHOP HOLDINGS
C CORP
0
0
Yes
(3)
KAMEHAMEHA INVESTMENT CORPORATION
567 S King St 150
HONOLULU
,
HI
96813
99-0115292
RE DEVLOP/INV
HI
BISHOP HOLDINGS
C CORP
0
0
Yes
(4)
KBH INC
567 S King St 150
HONOLULU
,
HI
96813
99-0334862
RE ASSET MGMT
HI
PAUAHI MGT CORP
C CORP
0
0
Yes
(5)
KEAUHOU COMMUNITY SERVICES INC
567 S King St 150
HONOLULU
,
HI
96813
99-0291186
WASTEWATER TRMT
HI
KAMEHAMEHA INV
C CORP
0
0
Yes
(6)
KAUPULEHU FOUNDATION
567 S KING ST 200
HONOLULU
,
HI
96813
46-2780038
LAND MANAGEMENT
HI
KAMEHAMEHA SCH
C CORP
124,311
134,024
100.000 %
Yes
(7)
ACADIAN EMERG MKTS SMALL-CAP LONG-SHORT
George Town
KY
,
Grand Cayman
CJ
INVESTMENTS
CJ
KAMEHAMEHA SCH
C CORP
0
0
100.000 %
Yes
(8)
KAIAULU'O KAKA'AKO OWNERS ASSOC INC
PO BOX 3466
HONOLULU
,
HI
96801
47-2928115
OWNER ASSOCIATION
HI
KAMEHAMEHA SCH
C CORP
139,692
119,339
100.000 %
Yes
(9)
KS ALCENTRA EUROPE SARL
51 AVENUE JOHN F KENNEDY
LUXEMBOURG
L-1855
LU
INVESTMENTS
LU
KAMEHAMEHA SCH
C CORP
1,989,279
8,332,796
100.000 %
Yes
(10)
KAMVUS FUND
BLK 6 INT FIN SVCS CTR
DUBLIN
1
EI
INVESTMENTS
EI
KAMEHAMEHA SCH
C CORP
24,173,760
206,043,471
97.980 %
Yes
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
Yes
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
Yes
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
KE ALI'I PAUAHI FOUNDATION
B
275,000
BOOK VALUE
(2)
KE ALI'I PAUAHI FOUNDATION
C
727,620
BOOK VALUE
(3)
KE ALI'I PAUAHI FOUNDATION
L
275,000
BOOK VALUE
(4)
KAMEHAMEHA INVESTMENT CORPORATION
L
169,284
BOOK VALUE
(5)
KAYNE KS CREDIT FUND LP
C
18,569,606
BOOK VALUE
(6)
CRESCENTKS PARTNERSHIP LP
C
23,595,181
BOOK VALUE
(7)
ACADIAN EMERGING MARKETS SMALL CAP
C
101,047,485
BOOK VALUE
(8)
CSKS OPPORTUNITIES FUND LP
B
7,492,037
BOOK VALUE
(9)
CSKS OPPORTUNITIES FUND LP
C
1,863,682
BOOK VALUE
(10)
KAMVUS FUND
B
24,606,109
BOOK VALUE
(11)
KS ALCENTRA EUROPE SARL
C
8,150,576
BOOK VALUE
(12)
ORION MINE FUND I-A
B
248,285
BOOK VALUE
(13)
ORION MINE FUND I-A
C
322,006
BOOK VALUE
(14)
KSOH FUND LLC
B
7,500,000
BOOK VALUE
(15)
KSOH FUND LLC
C
4,467,268
BOOK VALUE
(16)
KURAMO AFRICA OPPORTUNITY FUND LP
B
66,983
BOOK VALUE
(17)
KURAMO AFRICA OPPORTUNITY FUND LP
C
333,310
BOOK VALUE
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2020
Additional Data
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