Chaminade University of Honolulu
Nonprofit Financial Seminar
22nd Annual Nonprofit Financial Seminar
Thursday, August 7, 2025
Registration opens till July 2, 2025
$275 per person
CPE Credit Additional Charge at $50
For information on scholarships, please contact [email protected] before registering.
Subject to Change; Please continue to check here for updates
|
Time |
Duration |
Session |
|
7:00–8:00 AM |
1 hour |
Check In |
|
8:00–8:15 AM |
15 min |
Welcome Remarks: President Lynn Babington |
|
8:15–9:05 AM |
50 min |
Topic: Federal Tax Update or Federal Update |
|
9:05–9:15 AM |
10 min |
Break |
|
9:15–10:05 AM |
50 min |
Topic: State Tax Update |
|
10:05–10:15 AM |
10 min |
Break |
|
10:15–11:05 AM |
50 min |
Speaker: Jennifer Oyer, Founder & Chief Joy Officer, Community Impact Advisors |
|
11:05–11:15 AM |
10 min |
Break |
|
11:15–12:05 PM |
50 min |
Panelists: |
|
12:05–12:30 PM |
25 min |
Lunch Line |
|
12:30–1:20 PM |
50 min |
Lunch Session: |
|
1:20–1:30 PM |
10 min |
Announcements |
|
1:30–1:40 PM |
10 min |
Break / Transition to Breakout Sessions |
|
Time |
Duration |
Financial Track |
Operational Track |
|
1:40-2:30PM |
50 min |
Breakout #1: |
Breakout Session #1: |
|
2:30-2:40PM |
10 min |
Break |
Break |
|
2:40-3:30PM |
50 min |
Breakout #2: While these are all sensible reasons to produce audited financial statements, the cost of a financial statement audit has increased dramatically. This increase in cost is largely attributable to expanding audit standards that result in significantly more effort required of CPAs to conduct audits. This cost is not expected to decrease but will likely increase as the supply of qualified CPAs that perform financial statement audits decreases. So what does a NFP do in response to fulfilling their audit requirements? |
Breakout Session #2: |
|
3:30-3:40PM |
10 min |
Break |
Break |
|
3:40-4:30PM |
50 min |
Breakout #3: Speaker: Paul Kobayashi, Vice President – Finance at Catholic Charities Hawai’i |
Breakout Session #3: Speaker: Blake Parsons, CEO / Scout Executive, Scouting America, Aloha Council |
Cathy Alsup, CFRE, GPC
Principal, Hope Partners Hawaii
Presentation: Grant Compliance
Cathy Alsup serves as the Principal Consultant for Hope Partners Hawaii, a fundraising firm specializing in grant writing, grants consulting, and capital campaigns. With over 25 years of professional fundraising experience throughout Hawaii, Cathy has successfully raised more than $40 million dollars for Hawaii’s nonprofit organizations.
Before joining Hope Partners, Cathy dedicated 12 years to the American Cancer Society, where she held positions as Executive Director for Hawaii & Guam and Major Gifts Campaign Director for the $14 million Hope Lodge Hawaii capital campaign. Her career also includes roles as Director of Social Enterprise for YWCA of Oahu, President of Marketing Solutions Hawaii, and Principal of The FundDevelopment Group.
Cathy is among only 27 fundraisers in Hawaii to hold the Certified Fund Raising Executive (CFRE) designation and is one of three professionals in the state with the Grant Professional Certified (GPC) credential.
In her volunteer capacity, Cathy previously served as board president for the Association of Fundraising Professionals, Aloha Chapter, representing 180 professional fundraisers throughout our community. She currently sits on the board of directors for Grace Place Hawaii. Cathy is a Punahou School graduate and holds a Bachelor of Science degree in Finance and Marketing from the University of Oregon.
Trever K. Asam, J.D.
Partner, Cades Schutte LLP
Presentation: Federal Update
Trever is a partner at the Cades Schutte law firm, specializing in tax and nonprofit organizations. Prior to joining Cades Schutte, Trever was in private practice at Miller & Chevalier in Washington, D.C. and clerked for Judge Susan Oki Mollway at the U.S. District Court for the District of Hawai‘i. Before beginning his legal career, Trever was a teacher in the District of Columbia Public Schools. He currently serves on the boards of directors for Volunteer Legal Services Hawai‘i, Teach For America Hawai‘i, and Hawai‘i Contemporary (formerly known as the Honolulu Biennial).
Pōhai Nu‘uhiwa Campbell, J.D.
Partner, Cades Schutte LLP
Panelist: How to Build a Board
Pōhai Nu‘uhiwa Campbell is a Partner at Cades Schutte with over seven years’ experience in estate planning, probate and trust administration, and trusts and estate disputes.
Prior to joining the firm, Pōhai served as a judicial law clerk for Chief Justice Mark E. Recktenwald of the Hawai‘i Supreme Court, and the Honorable Gary W.B. Chang (ret.) of the Circuit Court of the First Circuit, State of Hawai‘i, as well as judicial extern for Associate Justice Sabrina S. McKenna of the Hawai‘i Supreme Court, and the Honorable Dexter D. Del Rosario (ret.) of the Circuit Court of the First Circuit, State of Hawai‘i. Prior to law school, she taught and coached volleyball at Kamehameha Schools and Punahou School.
Pōhai is currently a Director with the Hawaii Estate Planning Council, and previously served as a Board Member of Hawai’i Nature Center, Hawaii Women Lawyers, and the Hawaii State Bar Association’s Probate and Estate Planning Section and Elder Law Section. Pōhai is also an entrepreneur and co-founder of Kaleimamo Hawaiʻi, which specializes in reusable, cloth diapers and eco-friendly products that feature Native Hawaiian designs and language. Pōhai earned her law degree from the William S. Richardson School of Law at the University of Hawai‘i, magna cum laude, and her Bachelor of Science in Early Childhood Education from Winthrop University in South Carolina.
Chris Cassidy
Tax Director, KMH LLP
Presentation: State Tax Update
Chris Cassidy is a Director in the Tax Compliance & Advisory Services division at KMH LLP, an accounting and business consulting firm he joined in 2018. He has over 15 years of experience advising high-net-worth individuals, closely held businesses, and tax-exempt organizations on tax planning, compliance, and strategic structuring. Chris represents clients before the IRS and state tax authorities and provides guidance on business succession, M&A transactions, intergenerational wealth transfers, and estate tax planning.
Prior to joining KMH LLP, Chris worked at a member firm of the RSM US Alliance, serving clients across industries including manufacturing, health care, and professional services. He also advises nonprofit organizations on a broad range of tax matters, including compliance, reporting, and organizational structuring to support their exempt purpose and long-term sustainability.
Chris is a CPA and holds a Bachelor of Business Administration in Economics and Accounting from Harding University.
Richard Kido. MBA
Associate Professor of Accounting, Chaminade University
Moderator: Morning Sessions
An Associate Professor of Accounting at Chaminade University of Honolulu, Professor Kido teaches a wide range of courses in accounting, both at the undergraduate and graduate levels and his research interests include nonprofit accounting, service learning and experiential learning, and accounting education pedagogies. Richard has served as a member of the Board of Regents for Chaminade University in an ex-officio capacity as part of his role as faculty senate president (2009) and was again elected to serve during the academic year 2018-2019. Richard serves as the academic advisor to accounting majors. An inspiration to his students, he was instrumental in Chaminade University’s receiving the Presidential Award for its service-learning program. In April 2017, he was awarded the International Excellence in Teaching Award by the International Assembly for Collegiate Business Education. In June 2015, Richard was honored as the Michael E. Fassiotto Scholar-In-Residence at New York University’s Faculty Resource Network.
Prior to his entering academia in 2002, he was involved in several management positions in the private industry, including chief financial officer positions in the savings and loan, real estate development and hospitality industries for over 25 years. Richard has also operated his own firm for several years specializing in accounting and financial consulting. A graduate of Saint Louis High School in Honolulu, he received his Bachelor of Arts degree from Michigan State University and his Masters in Business Administration degree from the University of Hawaii at Manoa.
Paul Y. Kobayashi, Jr.
Vice President – Finance, Catholic Charities Hawaii
Presentation: Nonprofit Budgeting
Paul Y. Kobayashi, Jr. is the Vice President – Finance at Catholic Charities Hawai`i. In this role since April 2020, he has overseen all aspects of finance and fiscal administration, including financial accounting and reporting, development and management of strategic planning and budget, information technology, and facilities management.
Kobayashi has over 20 years of executive financial management experience in the not-for-profit, higher education, and public company sectors, including roles as Vice President for Administration and Chief Financial Officer for the UH Foundation, the largest institutionally-related foundation in the State of Hawaii, Director – Financial Management and Controller from 2010 to 2012 for the University of Hawaii – System, and Vice President – Controller for Hawaiian Airlines, Inc. from 2002 to 2008. With a focus on employing industry-leading technology and best practices to improve enterprise performance and productivity, he streamlined financial and fiscal policies, improved the internal and accounting control environment, and implemented industry-leading innovative practices.
Kobayashi holds a Bachelor of Business Administration in Accounting from the University of Hawaii at Manoa. He is a Certified Public Accountant (inactive status).
Aeward Los Banos
Deputy Director of the Department of Community Services, City and County of Honolulu
Presentation: Grants
Aedward Los Banos serves as the Deputy Director of the Department of Community Services for the City and County of Honolulu. Prior to joining Mayor Rick Blangiardi’s administration in 2022, he held different executive level positions at the University of Hawaiʻi System, Hawaiʻi Community Development Authority, Office of Hawaiian Affairs, and Catholic Charities of Hawaiʻi. Aedward attended the University of Hawaiʻi and holds Bachelor of Business Administration (BBA) in Accounting and Finance as well as a Master of Accountancy (MAcc) degree. Before working in the government sector, Aedward worked as a Certified Public Accountant (CPA) servicing the government and insurance industries.
Jennifer Oyer, MA, CFRE
Founder & Chief Joy Officer, Community Impact Advisors
Presentation: Beyond the Ask: Cultivating a Fundraising Ecosystem with Aloha
Jennifer Oyer, MA, CFRE, is the Founder and Chief Joy Officer of Community Impact Advisors, a boutique fund development firm. Her company offers strategic counsel to nonprofits and corporations aiming to enhance their capacity and community impact through philanthropy. As a seasoned connector and navigator in the fundraising sector, Jennifer is dedicated to fostering environments where partners can achieve ambitious philanthropic goals. Her vision is a world where joyful giving is woven into the fabric of society, and every nonprofit achieves financial sustainability.
Jennifer is a proud graduate of Hawaii Baptist Academy, the University of Hawaii at Manoa, and Azusa Pacific University. She is currently an Advanced Certified Fund Raising Executive Candidate (ACFRE) and holds the Certified Fund Raising Executive (CFRE) distinction. She is an Association of Fundraising Professionals (AFP) Certified Master Trainer and a Fellow of the Charitable Estate Planning Institute, and she received her Certified Fund Raising Management (CFRM) from Indiana University Lilly School of Philanthropy. She completed her certificate in Nonprofit Board Consulting in 2022 and currently serves on boards for the AFP U.S. Foundation for Philanthropy, EPIC ‘Ohana, and Abilities Unlimited Hawaii.
Blake Parsons
CEO / Scout Executive, Scouting America, Aloha Council
Presentation: Confessions of a CEO: How I Used AI to Rethink Time, Talent, and Leadership
Since November 2023, Blake Parsons, an Eagle Scout, has served as CEO and Scout Executive of Scouting America, Aloha Council, which provides character-building and leadership development programs to nearly 4,000 youth and 2,000 adult volunteers across Hawai‘i, Guam, and American Samoa. Under his leadership, the Aloha Council is focused on strengthening financial reserves, deepening donor engagement, expanding scholarship opportunities, growing volunteer leadership, and increasing access to the Council’s vast collection of camp properties for broader community use—ensuring Scouting remains a vital resource for youth and families across the Pacific.
Blake brings a wealth of experience in nonprofit leadership, trade associations, fundraising, and public relations. He most recently served as the Director of Labor Relations for the Sheet Metal, Air Conditioning & Roofing Contractors Association (SMARCA, Inc.) of Minnesota, North Dakota, and South Dakota, representing over 300 union contractors in industry promotion, contract negotiations, and government relations. Before that, he was the Executive Director of SMACNA Hawaii, where he led the state’s sheet metal and air conditioning industry association. His career also includes roles as Executive Director of the Republican Party of Hawai‘i, business development at Redmont Group, a public relations role at Becker Communications, and work on Governor Linda Lingle’s U.S. Senate campaign.
Beyond his professional experience, Blake has been an active community leader. Prior to his current role, he was a longtime volunteer with Scouting America, Aloha Council, serving on multiple committees. He is a national speaker on board development, recruitment, and training and has served in key nonprofit leadership roles, including chair of Ho‘okāko‘o Corporation, a Hawaiian-focused charter school management organization, and a member of the Homeless Veterans Task Force.
Blake is a graduate of the University of Hawai‘i at Hilo. His wife, Nahelani, is president of Pacific Government Relations, and they have two young daughters, Anela and Malia.
Melissa Pavlicek, J.D., SHRM-CP
President and Co-founder of Hawaii Public Policy, Advocates, LLC
Presentation: State Legislative Updates
Melissa Pavlicek, J.D., SHRM-CP is an attorney, lobbyist, and nonprofit executive with over 30 years of advocacy experience in state and local government affairs. She co-founded Hawaii Public Policy Advocates, LLC and began serving as its President in 2005. The firm provides government relations services and works to influence government policies at the state and local level in Hawaii by engaging with legislators, building relationships with stakeholders, and advocating for specific policy positions on behalf of clients. She has also served as Executive Director, Association Management, for the Building Owners and Managers Association Hawaii (BOMA Hawaii) since 2017 and taught as an adjunct professor at Chaminade University and the William S. Richardson School of Law at the University of Hawaii.
Melissa serves as Vice President of the Board of the Hawaiian Humane Society and a Co-Chair of a Women in Government Relations Task Force on Technology, Telecommunications, and Intellectual Property. She previously served as an elected President of Hawaii Women Lawyers and appointed member of Hawaii’s first Law Enforcement Independent Review Board, as well as a Board Member of Catholic Charities Hawaii and YWCA of O`ahu.
Melissa is a graduate of Baldwin High School in Maui and earned her bachelor’s degree in journalism from the University of Hawaii and JD from William S. Richardson School of Law.
Jerry Rauckhorst
Former President/CEO of Catholic Charities Hawaii
Presentation: Expectations of Board Members
Jerry Rauckhorst is the former President/CEO of Catholic Charities Hawaii (CCH), where he served for over 22 years. Prior to that he served as Associate Executive Director of Catholic Charities in Cleveland before becoming the Director of Catholic Charities in Pittsburgh. Jerry helped CCH, serving nearly 40,000 clients a year with 300 staff, grow from an annual budget of $9 million to $27 million, and unified four divisions with separate locations under one roof at a new home in Makiki.
Jerry has considerable experience in leadership, management, strategic planning, board development, and fundraising including capital funding. In addition to his achievements as President/CEO, Jerry taught courses in Nonprofit Management at Chaminade University and participated in the Hogan Entrepreneurial Leadership program.
He has served on a number of boards including the Board of Catholic Charities USA, the Board of Advisors for Catholic Charities and the Hawaii Employees’ Retirement System Board of Trustees. He has also served on the Advisory Boards for The Mediation Center of the Pacific and Ho’ola Na Pua,
Jerry earned his BA from University of Akron in 1973 and a Master of Social Science Administration from Case Western Reserve University – Mandel School of Applied Social Sciences.
Maryjean “MJ” Saguid
Audit & Assurance Director, Verity CPAs
Presentation: Audit Preparation
Maryjean “MJ” Sauid is an Audit & Assurance Director at Verity CPA, with over fifteen years of providing financial and compliance audit, review, and compilation services to small and middle-market businesses and companies.
Prior to joining Verity CPA, MJ served as a Senior Audit Manager at CW Associates, where she led engagements from planning to financial statement issuance. She also has extensive experience in serving nonprofit organizations, charter schools, employee benefit plans, and private companies.
MJ earned her Bachelor’s and Master’s degree in Accounting from the University of Hawaii at Manoa, Shidler College of Business. She is licensed to practice as a CPA in the State of Hawaii and is a member of the AICPA and HSCPA. MJ holds both the Advanced Single Audit and Not-For-Profit II certifications from the AICPA and is a qualified peer reviewer.
Kyle J. Shelly
Senior Vice President and Director of Corporate Banking, American Savings Bank
Panelist: How to Build a Board
Kyle Shelly is a seasoned banker with over 17 years of experience and serves as the Senior Vice President and Director of Corporate Banking at American Savings Bank (ASB).
He joined ASB in 2012 as Vice President, Corporate Banking and was quickly promoted to First Vice President. Prior to joining ASB, he was a Portfolio Management Officer in Corporate Banking at Bank of Hawaii. He was also a Senior Analyst managing mergers and acquisitions at a Boutique Capital Advisory firm in California.
Kyle has earned recognition for his business and community contributions, including being named to Pacific Business News’ 40 Under 40 and Hawaii Business Magazine’s 20 for the Next 20. He was recognized for surpassing his $25 million local business loan goal by 400%, originating $100 million in local business loans in four years with zero losses. Kyle holds a portfolio that generates the largest share of ASB’s merchant fee income.
He is active with the Chamber of Commerce Hawaii Young Professionals program while also serving on the Chamber’s Board, and he is a board member for the Domestic Violence Action Center.
Originally from Guam, Kyle completed high school in San Diego and earned a bachelor’s degree with distinction in finance from San Diego State University. He also holds an Executive Leadership Certificate from the University of Washington Foster School of Business and graduated from the Pacific Coast Banking School at the University of Washington’s Graduate School of Business.
Wayne Tanna, JD, LL.M.
Adjunct Professor, Chaminade University
Panel Moderator: How to Build a Board
Wayne M. Tanna is a retired full professor of accounting and current adjunct faculty at Chaminade University in Honolulu, Hawaii. He has also taught at University of Hawaii and Literacy Projects on the mainland. Wayne earned his BA in Social Science from University of Hawaii, his JD from Northwestern School of Law, Lewis & Clark College, and his LLM from McGeorge School of Law, University of the Pacific. He was admitted to the Hawaii State Bar, United States Tax Court, and United States Supreme Court.
Wayne has served as an appointed member of the Taxpayer Advocacy Panel (TAP), the Hawai‘i Advisory Committee to the U.S. Commission on Civil Rights, and the Hawai`i State Asset Building and Financial Education Task Force. He has provided pro bono services as a private practice Attorney and Consultant concentrating in nonprofits, tax, and civil rights law, and for over 28 years has volunteered with Volunteer Legal Services Hawaii. He has also volunteered as a coach with Hawaii Special Olympics and as an Instructor, Site Coordinator, and Tax Preparer with the Internal Revenue Service’s Volunteer Income Tax Assistance (VITA) Program. Wayne has won numerous awards including the national President’s Volunteer Service Award, 2008, presented by the President’s Council on Service and Civic Participation in recognition of exemplary volunteer service to the community and country.
His professional affiliations include the American Bar Association, Hawaii State Bar Association, Member of Sections on Tax, Estate Planning & Probate, Bankruptcy, Natural Resource and Elder Law.
Steven Teruya
President & CEO, Honolulu Japanese Chamber of Commerce
Panelist: How to Build a Board
Steven Teruya is the President & CEO of the Honolulu Japanese Chamber of Commerce (HJCC), a role he has held since February 2022.
Before joining HJCC, Steven spent 47 years at Finance Factors, serving as President & Chief Operating Officer for the last 24 years. His responsibilities included developing and executing the company’s strategic plan, overseeing budgeting, and managing financial forecasting.
Bringing the same disciplined approach to HJCC, he refreshes the organization’s strategic plan annually, develops and updates a five-year financial forecast to anticipate future challenges, and focuses on board development to ensure leadership continuity.
One of his key initiatives at HJCC has been transitioning to a new website platform, enhancing user experience, improving member engagement, and streamlining event and project management.
Steven is a graduate of Mid-Pacific Institute, the University of Hawai‘i at Mānoa, and the Pacific Coast Graduate Banking School at the University of Washington.
Evan Yamamoto
Senior Manager, KMH LLP
Presentation: Audit Preparation
Evan Yamamoto is a Senior Manager at KMH LLP with over 10 years of experience in audit, accounting, and consulting services. He has worked with clients in the not-for-profit, government, professional services, hospitality, and real estate industries.
His expertise includes financial audits, single audits, audit preparation, client accounting services, internal controls development and monitoring, and business process improvement. Evan holds a Bachelor’s degree in Accounting from the USC Marshall School of Business and is a CPA in Hawaii, as well as a member of the AICPA and HSCPA.
PLATINUM SPONSOR
GOLD SPONSOR
BRONZE SPONSOR
Richard Kido, MBA
Associate Professor of Accounting, School of Business and Communication, Chaminade University
An Associate Professor of Accounting at Chaminade University of Honolulu, Professor Kido teaches a wide range of courses in accounting, both at the undergraduate and graduate levels and his research interests include nonprofit accounting, service learning and experiential learning, and accounting education pedagogies. Richard has served as a member of the Board of Regents for Chaminade University in an ex-officio capacity as part of his role as faculty senate president (2009) and was again elected to serve during the academic year 2018-2019. Richard serves as the academic advisor to accounting majors. An inspiration to his students, he was instrumental in Chaminade University’s receiving the Presidential Award for its service-learning program. In April 2017, he was awarded the International Excellence in Teaching Award by the International Assembly for Collegiate Business Education. In June 2015, Richard was honored as the Michael E. Fassiotto Scholar-In-Residence at New York University’s Faculty Resource Network.
Prior to his entering academia in 2002, he was involved in several management positions in the private industry, including chief financial officer positions in the savings and loan, real estate development and hospitality industries for over 25 years. Richard has also operated his own firm for several years specializing in accounting and financial consulting. A graduate of Saint Louis High School in Honolulu, he received his Bachelor of Arts degree from Michigan State University and his Masters in Business Administration degree from the University of Hawaii at Manoa.
Paul Y. Kobayashi, Jr.
Vice President – Finance at Catholic Charities Hawai`i
Paul Y. Kobayashi, Jr. is the Vice President – Finance at Catholic Charities Hawai`i. In this role since April 2020, he has overseen all aspects of finance and fiscal administration, including financial accounting and reporting, development and management of strategic planning and budget, information technology, and facilities management.
Kobayashi has over 20 years of executive financial management experience in the not-for-profit, higher education, and public company sectors, including roles as Vice President for Administration and Chief Financial Officer for the UH Foundation, the largest institutionally-related foundation in the State of Hawaii, Director – Financial Management and Controller from 2010 to 2012 for the University of Hawaii – System, and Vice President – Controller for Hawaiian Airlines, Inc. from 2002 to 2008. With a focus on employing industry-leading technology and best practices to improve enterprise performance and productivity, he streamlined financial and fiscal policies, improved the internal and accounting control environment, and implemented industry-leading innovative practices.
Kobayashi holds a Bachelor of Business Administration in Accounting from the University of Hawaii at Manoa. He is a Certified Public Accountant (inactive status).
Ross Murakami
Partner, KMH LLP
Ross Murakami is a Partner in KMH LLP and oversees the firm’s accounting and business consulting practice, KMH Solutions. KMH Solutions provides a variety of accounting and consulting services to not-for-profit and for-profit organizations in Hawaii including client accounting services, business process improvement, litigation consulting and large-scale business process outsourcing projects. He is one of the founding partners of KMH LLP which is one of the largest accounting firms in Hawaii.
Ross has over 35 years of professional accounting experience providing audit, accounting and consulting services to organizations based in Hawai‘i, Pacific Basin and the West Coast. Ross started his professional accounting career with Arthur Andersen LLP’s (“Andersen”) Honolulu office. In 2001, he became the first locally hired professional to become an Andersen partner, and less than a year later he helped form KMH LLP after the worldwide reorganization of Andersen.
Ross is an active supporter of community organizations serving on numerous boards in a variety of leadership positions. Some of these include Abilities Unlimited, the Aloha Council Boy Scouts of America, the Hawaii Academy of Science, HMSA, Kahala Nui, Maryknoll School and the Shidler College of Business. Ross has also actively supported professional accounting organizations serving as the President and Board Member of the Hawaii Society of CPAs and as representative on the governing council for the American Institute of Certified Public Accountants.
Ross received his Bachelor’s degree from the University of Hawaii Manoa and, in recognition of his contributions to the community and his profession, he was inducted into the Shidler College of Business Administration Hall of Honor in 2009.
Deborah W. L. M. Q. Ng-Furuhashi, Esq.
Yee & Kawashima, LLLP
Deborah Ng-Furuhashi is an attorney with Yee & Kawashima, LLLP. She has over 30 years of experience in trust and estate planning: as a First Hawaiian Bank Personal Trust Officer for over 22 years, a trust officer for Bank of Hawaii, an attorney for Peter P. J. Ng, and as a law clerk.
Deborah earned a Bachelor of Arts degree in History and Political Science from Lewis and Clark College and received her Juris Doctor from Creighton University School of Law. She earned her Master’s in International Development at American University School of International Service in Washington D.C.
Deborah is a licensed attorney in the State of Hawaii and a member of the Hawaii State Bar Association. She also graduated from the ABA Trust School. Her Professional Affiliations include Hawaii Bar Association, Hawaii Estate Planning Council, Probate and Estate Section HSBA, Elder Law Section HSBA, the Business Law Section HSBA, the Native Hawaiian Bar Association and the Hawaii Gift Planning Council.
Deborah is a current Corporate Board Member and Board Secretary, as well as a past Board President, Vice President and Treasurer, of People Attentive to Children (PATCH). She is also the President and a current Board Member of the Hawaii Gift Planning Council; Secretary and Board Member of Make Lemonade Project; a member of the Kamehameha V Judicial History Center capital campaign committee; a member of the Wish Granting committee as well as a wish granter at Make-A-Wish Foundation Hawaii; and a lector and member of the Finance Committee at Mary, Star of the Sea Parish. She has also held past roles as Board Member of Catholic Charities Hawaii and volunteer speaker for Catholic Charities Sunday; Board Member of the Make‐A‐Wish Foundation Hawaii; Board Member of the Friends of the Judiciary History Center; Board Member and Secretary of the Punahou Alumni Board Association; Director of the Kiwanis Executive Club; Director of Soroptimist International of Honolulu; Committee Member and volunteer for the Ronald McDonald House Honolulu; a volunteer at various Punahou events as an alumna and parent and at Mid Pacific School events as a parent; a volunteer at the Justice Access Room for Legal Aid; and a volunteer for Aloha United Way.
(Dick) Isoo Oshima, CPA
Founder & Co-Manager of OCCPA LLC
(Dick) Isoo Oshima is the founder & Co-Manager of OCCPA LLC, a Certified Public Accounting firm in Honolulu, Hawaii and has operated under other various company names as a principal since July 1975. He was formerly employed with Coopers (now known as PriceWaterhouseCoopers) in San Francisco and Honolulu from 1970 to 1975, prior to starting his own CPA firm on July 1, 1975.
Dick is a current member of the American Institute of Certified Public Accountants, a current Board Member for the Hawaii Estate Planning Council, the current Treasurer for the Hawaii International Film Festival, the current Treasurer, Finance Committee Chair, and Board Member of Palolo Chinese Home, and an Advisory Board Member for the Hawaii Tax Institute. Dick was the Past President of the Oahu Chapter of the Hawaii Association of Public Accountants and the Hawaii Society of CPAs. He has been a Board Member for the Chaminade Nonprofit Seminar Committee for over 15 years.
Annette Taijeron Santos, D.B.A.
Interim Dean, School of Business and Communication, Chaminade University
Dr. Annette Santos joined Chaminade University of Honolulu in June 2023, as Interim Dean at the School of Business and Communications. A former Dean at the University of Guam, she has more than 25 years of combined faculty and administrator experience in higher education. She is a current board member of Pacific Asia Travel Association (PATA) and Chair of the Notre Dame High School Board of Directors. In the past she has served as President of e-Rotary Club of Pago Bay Guam, President-elect of Soroptimist International of the Marianas, President of Local First, Guam, a member of the Guam Chamber of Commerce Small Business Focus and Development Committee, and a member of the U.S Scholar Delegation to the Republic of China-Taiwan. She is recognized for her expertise in strategic management, a focus on student success, research in entrepreneurial innovations and positive engagement with business, government, community and not-for-profit sectors. Dr. Santos received a Bachelor in Psychology and a Master of Business Administration from the University of Guam and a Doctor of Business Administration in Strategic Management from Alliant International University.
Scott Schroeder, PhD
Professor of Management in Residence, Chaminade University
Scott Schroeder, Ph.D. is a Professor of Management in Residence at Chaminade University of Honolulu’s School of Business and Communication. He previously held positions as the Dean of the School of Business and Communication at Chaminade from 2001-2008 and 2010-2019 and as the president of Sacred Hearts Academy until 2024. He has also served on the Board of Commissioners for the International Accreditation Council for Business Education (IACBE). Scott’s career has been lived as a management activist, dedicated to putting into practice management systems and approaches that bring out employees’ best work and eradicate employee abuse and exploitation in organizations.
His research focuses on individuals’ personal power and social influence at work, with a special interest in getting people the power they need to have personal and professional success in their careers. He is currently co-authoring an article titled “What most managers don’t know about empowerment” with legendary Organization Development researcher Samuel Culbert. He has done extensive clinical work in executive psychotherapy and coaching and consults on issues of executive development and team effectiveness.
Formerly a principal of The Laundis Group, an executive advisory firm in Newport Beach, California, his clients have included individuals and organizations from industries including entertainment, professional sports, health care, advertising, education, government services, the U.S. military, high tech, not-for-profits, and faith communities. Scott has held administrative, research, faculty, or staff positions at several universities, including Arizona State University, UCLA, and Antioch University, where he was responsible for developing a graduate program in organization development. The program was consistently ranked among the top ten programs nationally during his tenure. Before returning to Chaminade, Scott was most recently the Dean of Academic Affairs at the Bainbridge Graduate Institute, the nation’s top-ranked business school for sustainability education. He previously taught at Claremont Graduate University since 1996, where he was recognized in 2005 for outstanding teaching. Scott completed doctoral specializations in management and psychology at UCLA and post-doctoral work in leadership and organization development at Harvard University.
Wayne M. Tanna, JD, LL.M.
Adjunct Professor, Chaminade University
Wayne M. Tanna is a retired full professor of accounting and current adjunct faculty at Chaminade University in Honolulu, Hawaii. He has also taught at University of Hawaii and Literacy Projects on the mainland. Wayne earned his BA in Social Science from University of Hawaii, his JD from Northwestern School of Law, Lewis & Clark College, and his LLM from McGeorge School of Law, University of the Pacific. He was admitted to the Hawaii State Bar, United States Tax Court, and United States Supreme Court.
Wayne has served as an appointed member of the Taxpayer Advocacy Panel (TAP), the Hawai‘i Advisory Committee to the U.S. Commission on Civil Rights, and the Hawai`i State Asset Building and Financial Education Task Force. He has provided pro bono services as a private practice Attorney and Consultant concentrating in nonprofits, tax, and civil rights law, and for over 28 years has volunteered with Volunteer Legal Services Hawaii. He has also volunteered as a coach with Hawaii Special Olympics and as an Instructor, Site Coordinator, and Tax Preparer with the Internal Revenue Service’s Volunteer Income Tax Assistance (VITA) Program. Wayne has won numerous awards including the national President’s Volunteer Service Award, 2008, presented by the President’s Council on Service and Civic Participation in recognition of exemplary volunteer service to the community and country.
His professional affiliations include the American Bar Association, Hawaii State Bar Association, Member of Sections on Tax, Estate Planning & Probate, Bankruptcy, Natural Resource and Elder Law.
Aaron Williamson Jr., CPA
Professor, Accounting, School of Business and Communication, Chaminade University
Aaron M. Williamson Jr. is a Certified Public Accountant, educator, and program architect who is redefining how accounting is taught and experienced at Chaminade University of Honolulu — alongside a devoted team of colleagues equally committed to innovation and student success. As head of the university’s Accounting Program, he blends academic rigor with real-world imagination — building curriculum that integrates artificial intelligence, sustainability, ethics, and community entrepreneurship into the foundations of financial education. From leading interplanetary economics simulations to launching student- and small business-run incubators across Hawai‘i and the mainland, Aaron creates immersive learning environments where students don’t just study accounting — they live it, test it, and use it to shape their communities.
He is the principal of T-SOA, Certified Public Accounting Services — a firm registered in Hawai‘i and built around serving small businesses and nonprofit organizations with smart, grounded, and strategic financial care. His background includes audit work across government, healthcare, and financial sectors, with credentials anchored by years at KPMG LLP and a foundation in both GAAP and control process development. Aaron holds CPA licenses in both Hawai‘i and Florida and continues to stay ahead of the curve through national and international engagement with evolving standards and best practices.
Outside of formal titles, Aaron takes any chance he gets to speak with students across Hawai‘i and the mainland U.S., helping spark interest in the CPA profession wherever opportunity allows. Whether he’s helping a high schooler see their first spreadsheet as a business plan or coaching an adult learner through AI-driven tax prep, he brings a rare combination of credibility, relatability, and vision. Aaron earned his Master of Accounting and Business Advisory, The University of Baltimore and B.S. in Economics, Minor in Mathematics, Florida A&M University.
Lai Ieng Yee, CPA
Director, OCCPA LLC
Lai Ieng is a seasoned CPA in nonprofit tax planning and compliance, with over 15 years of experience in the field. She has a deep understanding of the unique tax challenges and opportunities facing nonprofit organizations and is dedicated to helping nonprofit organizations navigate the complex regulations.
Actively engaged in the professional community, Lai Ieng is a member of several organizations, including the Hawaii Society of Certified Public Accountants, The ACIPA, Hawaii Association of Public Accountants, Hawaii Estate Planning Council, and Honolulu Japanese Chamber Commerce of Hawaii. She has also served as the past board of director and committee member of the Accounting and Financial Women’s Alliance, Institute of Management Accountants, Honolulu Japanese Chamber Commerce of Hawaii, and Chinese Chamber of Commerce. She is currently actively engaged in the Hawaii International Film Festival and is a strong supporter in Chinese lion dance and martial arts.
Her commitment to excellence and passion for supporting charitable organizations make her a trusted advisor in the nonprofit sector.
Materials with be available after the Nonprofit Seminar.
Click here to access/download materials