Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 99-6003089 • 501(c)3 • Honolulu, HI
Profile
EDUCATIONAL
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 16.7% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Assets
Down$3,920,670
Down $6,780 (-0.2%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$3,920,670
Down $6,780 (-0.2%) from 2024
Revenue
Up$298,231
Up $19,546 (+7.0%) from 2024
Expenses
Up$304,686
Up $42,750 (+16%) from 2024
Net Income
Down-$6,455
Down $23,204 (-139%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
EDUCATIONAL
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,748,988 | $3,735,187 | ▼ $13,801 |
| Savings and Temporary Cash Investments | $174,008 | $180,090 | ▲ $6,082 |
| Cash and Non-Interest-Bearing Accounts | $4,454 | $5,393 | ▲ $939 |
| Total Assets | $3,927,450 | $3,920,670 | ▼ $6,780 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,927,450 | $3,920,670 | ▼ $6,780 |
| Total Net Assets Fund Balance | $3,927,450 | $3,920,670 | ▼ $6,780 |
| Total Liabilities and Net Assets / Fund Balance | $3,927,450 | $3,920,670 | ▼ $6,780 |
| Name | Title | Base | Total |
|---|---|---|---|
| - | Trustee | $49,869 | $49,869 |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $231,000 |
| Salaries, Compensation, and Employee Benefits | $49,869 |
| Other Expenses | $23,817 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $231,000 | - | - | $231,000 |
| Current Officers, Directors, Trustees, and Key Employees | - | $49,869 | - | $49,869 |
| Fees for Service Investment Mgmnt Fees | - | $19,509 | - | $19,509 |
| All Other Expenses | - | $2,708 | - | $2,708 |
| Fees for Services Accounting | - | $1,600 | - | $1,600 |
| Total Functional Expenses | $231,000 | $73,686 | $0 | $304,686 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| University of Hawaii Foundation | Honolulu, HI | 170(b)(1)(a)(iv) | Scholarships | $231,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Before it is filed, the tax return is reviewed by an administrative officer of the corporate trustee, bank of hawaii.”
“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.”
“The trust does not have a ceo, officers or employees. Under the terms of the trust document, bank of hawaii as trustee is entiteld to reasonable compensation for its services. Bank of hawaii's published fee schedule for charitable trusts applies to this trust. In establishing the trustee's fees 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 oversight of hawaii's charitable trusts.”
“The trust does not have a ceo, officers or employees. Under the terms of the trust document, bank of hawaii as trustee is entiteld to reasonable compensation for its services. Bank of hawaii's published fee schedule for charitable trusts applies to this trust. In establishing the trustee's fees 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 oversight of hawaii's charitable trusts.”
“The trust document and account statements are provided to the beneficiary organization identified in the trust document (university of hawaii foundation). 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.”
“RETURN OF CAPITAL ($325)”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | EDUCATIONAL |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2708 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2708 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BANK OF HAWAII |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8086944393 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | POBOX 3170 DEPT 715 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96802 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4454 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5393 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 49869 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 49869 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 231000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 298231 |
| IRS990/CYOtherExpensesAmt | 0 | 23817 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -6455 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 49869 |
| IRS990/CYTotalExpensesAmt | 0 | 304686 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 298231 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | SCHOLARSHIPS ARE AWARDED TO AID UNDERGRADUATE STUDENTS AT THE UNIVERSITY OF HAWAII IN PURSUING THEIR STUDIES AS APPROVED BY THE CHARLES R. HEMENWAY SCHOLARSHIP COMMITTEE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/ExpenseAmt | 0 | 231000 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1600 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 19509 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 19509 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 49869 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1964 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 155374 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantAmt | 0 | 231000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 231000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 231000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 361681 |
| IRS990/GrossReceiptsAmt | 0 | 504538 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 142857 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 142857 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3748988 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3735187 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 206307 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | EDUCATIONAL |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3920670 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 155374 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 155374 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3927450 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3920670 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -325 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | BANK OF HAWAII |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990/PYInvestmentIncomeAmt | 0 | 278685 |
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| IRS990/PYTotalRevenueAmt | 0 | 278685 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -6455 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
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| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt | 0 | 189318 |
| IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt | 0 | 0 |
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| IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt | 0 | 189318 |
| IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt | 0 | 257535 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt | 0 | 257535 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt | 0 | 713533 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt | 0 | 218079 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt | 0 | 330854 |
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| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt | 0 | 105786 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt | 0 | 971068 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt | 0 | 257535 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt | 0 | 218079 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt | 0 | 330854 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt | 0 | 164600 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt | 0 | 902851 |
| IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt | 0 | 26535 |
| IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt | 0 | 231000 |
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| IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt | 0 | 257535 |
| IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
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| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 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 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | 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. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | AND CORRESPONDING VIA EMAIL OR TELEPHONICALLY WHEN ISSUES, CONCERNS OR QUESTIONS AROSE. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION D, LINE 2: |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION D, LINE 3: |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | PART IV, SECTION D, LINE 2: |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt | 0 | 6054431 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt | 0 | 5491457 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt | 0 | 134019 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt | 0 | 86822 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt | 0 | 5920412 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt | 0 | 5404635 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt | 0 | 90816 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt | 0 | 82372 |
| IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt | 0 | 5963615 |
| IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt | 0 | 5409085 |
| IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt | 0 | 208727 |
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| IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt | 0 | 6054431 |
| IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt | 0 | 5491457 |
| IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt | 0 | 208727 |
| IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt | 0 | 189318 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 990085260 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | GRANTS ARE MADE SOLELY TO CHARITABLE BENEFICIARY IDENTIFIED IN THE TRUST DOCUMENT. THE TRUST'S BENEFICIARY, UNIVERSITY OF HAWAII FOUNDATION, PROVIDES PERIODIC REPORTS CONFIRMING GRANTS WERE USED TO AWARD COLLEGE SCHOLARSHIPS TO UNDERGRADUATE STUDENTS AT UNIVERSITY OF HAWAII IN PURSUING THEIR STUDIES. |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 1 | SEE PART IV |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2 |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BEFORE IT IS FILED, THE TAX RETURN IS REVIEWED BY AN ADMINISTRATIVE OFFICER OF THE CORPORATE TRUSTEE, BANK OF HAWAII. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TRUST DOES NOT HAVE A CEO, OFFICERS OR EMPLOYEES. UNDER THE TERMS OF THE TRUST DOCUMENT, BANK OF HAWAII AS TRUSTEE IS ENTITELD TO REASONABLE COMPENSATION FOR ITS SERVICES. BANK OF HAWAII'S PUBLISHED FEE SCHEDULE FOR CHARITABLE TRUSTS APPLIES TO THIS TRUST. IN ESTABLISHING THE TRUSTEE'S FEES 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 OVERSIGHT OF HAWAII'S CHARITABLE TRUSTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TRUST DOES NOT HAVE A CEO, OFFICERS OR EMPLOYEES. UNDER THE TERMS OF THE TRUST DOCUMENT, BANK OF HAWAII AS TRUSTEE IS ENTITELD TO REASONABLE COMPENSATION FOR ITS SERVICES. BANK OF HAWAII'S PUBLISHED FEE SCHEDULE FOR CHARITABLE TRUSTS APPLIES TO THIS TRUST. IN ESTABLISHING THE TRUSTEE'S FEES 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 OVERSIGHT OF HAWAII'S CHARITABLE TRUSTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE TRUST DOCUMENT AND ACCOUNT STATEMENTS ARE PROVIDED TO THE BENEFICIARY ORGANIZATION IDENTIFIED IN THE TRUST DOCUMENT (UNIVERSITY OF HAWAII FOUNDATION). 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | RETURN OF CAPITAL ($325) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | EXPLANATION FOR FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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