Nonprofit Financial Seminar
Thursday, August 10, 2023
Chaminade University of Honolulu
In-Person Event
8 am – 4:20 pm
$225 Early Registration May 1, 2023 to 4 pm HST June 5, 2023
$275 Regular Registration 4 pm HST June 5, 2023 to July 6, 2023
Additional Fee for CPE Credit: $50
Deadline for Regular Registration: July 6, 2023
Deadline for Cancellation with Refund: July 6, 2023
A limited number of scholarships are available for qualifying organizations.
If you have questions, please contact [email protected].
GOLD SPONSORS
ASSOCIATE SPONSORS
Schedule – DRAFT Subject to Change; Please continue to check here for updates
| 7:00-8:00 AM | Check In |
| 8:00–8:15 AM | Welcome |
| 8:15–9:15 AM | IRS Federal Tax Update |
| 9:15–10:05 AM | State Tax Update |
| 10:05-10:15 AM | Break |
| 10:15–11:05 AM | State Attorney General Expectations for Nonprofit Organizations |
| 11:05–11:55 AM | Outsourcing Accounting Services |
| 11:55 AM –1:20 PM | Lunch and Presentation or Panel Discussion: Fundraising and Grant Writing |
| 1:20–1:30 PM | Break |
| 1:30-2:20 PM | BREAKOUT SESSION #1 of 3 Financial Track Session #1 of 3: Unrelated Business Income Tax (UBIT): Wayne Tanna Operations Track Session #1 of 3: TBD |
| 2:20-2:30 PM | Break |
| 2:30-3:20 PM | BREAKOUT SESSION #2 of 3 Financial Track Session #2 of 3: Grant Accounting Operations Track Session #2 of 3: Strategic Alliances and Partnerships |
| 3:20-3:30 PM | Break |
| 3:30-4:20 PM | BREAKOUT SESSION #3 of 3 Financial Track Session #3 of 3: Audits and Other CPA Review Operations Track Session #3 of 3: Sources of Financial Help |
| 4:20 PM | Adjournment |
Lisa Maruyama
President and CEO, Hawaii Alliance of Nonprofit Organizations
Presentation: Essential Role of Nonprofits in Hawaii’s Economic Revival
Lisa Maruyama has served as the President and CEO of the Hawai`i Alliance of Nonprofit Organizations for 13 years. She served previously as the Vice President of Public Affairs for Bright Light Marketing, and before that as Executive Directors for the Pacific and Asian Affairs Council and the Mental Health Association. She has a particular focus in strategic thinking for systems change, nonprofit management, strategic communications and marketing, program development, sector level public policy issues and government relations.
Maruyama is on the board of the O`ahu Economic Development Board, the Advisory Committee of the University of Hawai`i at Mānoa Public Administration Program; the Hawai`i Energy Strategic Advisory Board; and the Leadership Board of Transform Hawai`i Government (THG). As of 2021, she is a founding advisory board member of the Funder Hui and on the Steering Committee of Chaminade University’s Hogan Entrepreneurial Leadership Program.
Maruyama received her BBA from the University of Hawaii at Mānoa, Shidler School of Business. She is a Pacific Century Fellow, Weinberg Fellow, PONO Fellow and was designated Top Forty Under 40 by the Pacific Business News in 2001.
Trever K. Asam
Partner, Cades Schutte LLP
Presentation: Unmask IRS Federal Tax Rules
Trever Asam is an attorney and partner at Cades Schutte LLP. He advises nonprofit and tax-exempt organizations on issues including obtaining tax exemption, addressing unrelated business income, and using joint ventures and subsidiary organizations. He also represents taxpayers before the IRS, the Hawaii State Department of Taxation and in court.
He is a regular speaker on the Hawaii State taxation and the taxation of nonprofit organizations. Prior to joining Cades Schutte, Mr. Asam was in private practice in Washington, D.C., and before becoming an attorney, he taught 7th and 8th grade social studies in Washington, D.C. public schools.
Isaac W. Choy
CPA and Director, State of Hawaii Department of Taxation
Presentation: Unmask State and Local Tax Rules
Isaac W. Choy serves as the director of the State of Hawaii Department of Taxation (DOTAX). Appointed by Governor David Ige in 2020, he oversees the State’s administration of taxes.
Prior to his appointment at DOTAX, Mr. Choy was elected to the State House of Representatives. He represented his home district of Manoa, University and Mo`ili`ili for 10 years. He served as Chair of the House Committee on Higher Education, Vice Chair of the House Committee on Intrastate Commerce and Vice Chair of the House Committee on Economic Development.
Earlier in his career, Mr. Choy founded Isaac W. Choy, CPA Inc. in 1983. The firm continues today as Manoa Consulting Group LLC, Certified Public Accountants, a full-service accounting firm in Honolulu, Hawaii. The firm’s experience consists of tax compliance and representation before both federal and state tax departments. In addition, the firm performs a full range of services including audits under International Accounting Standards. The firm also performed litigation support services in the area of civil and criminal tax and other business disputes. As a qualified peer reviewer, Mr. Choy has performed peer reviews for over a hundred CPA firms over the past decades.
Mr. Choy’s professional accomplishments include Chair of the Tax Review Commission, former Department of Commerce and Consumer Affairs RICO adviser on accountancy matters, former member of the University of Hawaii School of Accountancy Advisory Board, and he has led many local accounting associations in Hawaii.
Stanna Abellira, MBA, CCP, SHRM-SCP, SPHR
Principal, Optimize HR
Presentation: Compensating Executives Who Inspire
Stanna Abellira is a Human Resources (HR) consultant with over twenty-five years of experience driving organizational performance through people strategies, programs, and initiatives. She is passionate about optimizing an organization’s human resource potential and value through a holistic and integrated review of structures, processes, and systems.
The volatile, uncertain, complex, and ambiguous (VUCA) world that we live in demands that organizations and leaders continuously adapt and change. Stanna is a valued business partner to executives and HR leaders to identify and address their strategic workforce needs to ensure long-term success.
Stanna’s unique experiences enable her to have a broad perspective that encompasses both HR and business operations. One of her key strengths is her ability to link and align people strategy to business strategy. She is skilled at breaking down large, complex initiatives and issues to create and implement practical and manageable solutions. Stanna has a wide range of experience covering several functional areas of Human Resources, including Compensation, Benefits, and HR Systems.
Stanna has held a variety of leadership positions with First Hawaiian Bank, Kaiser Permanente, and Punahou School. She holds a Master’s degree in Business Administration from the University of Hawaii and several professional certifications, including Certified Compensation Professional (CCP), Senior Certified Professional (SHRM-SCP), and Certified Senior Human Resources Professional (SPHR).
William (Bill) Rhey, PhD
Dean, School of Business and Communication, Chaminade University
Presentation: Unmasking the Strategy Gaps
Dr. William L. Rhey is the Dean of the School of Business and Communication at Chaminade University of Honolulu. Bill formerly served in similar positions at Hawaii Pacific University, Florida Southern College, The University of Tampa and Jacksonville University. He holds a BS from Bucknell University, an MBA from Baylor University, and a PhD with a major in marketing and minors in quantitative methods and management from The University of Mississippi. Bill has worked in the automobile and wholesale paper industries, as a staff representative for The Navigators (Christian leadership organization) and as an independent market research consultant. He sits on the boards of the Hawaii Council for Economic Education and the Metro Rotary Club of Honolulu and has served on the boards of Junior Achievement, Polk County Academies, the Lakeland Florida Chamber of Commerce and Periodic Products, LLC.
Bill’s scholarly activities have been in the areas of ethics, professional sales and international marketing. His consulting efforts have focused on the automobile industry, food service businesses, nonprofit organizations and the hospitality industry. He has been a frequent international traveler with research, consulting, service or accreditation activity in Bulgaria, India, Jamaica, China, Brazil and the United Arab Emirates
Momi Akana
CEO, Keiki O Ka ‘Aina Family Learning Centers
Presentation: Alternative Revenue Streams
Momi Akana is the founder and CEO of Keiki O Ka ‘Aina Family learning Centers (KOKA). Initially opening in 1996 with 30 keiki and their parents, the program has grown to serve over 5,000 statewide at over 20 community sites on Oahu, Maui, Kauai, and Hawaii island.
Having started the organization to serve young children including her own, she has guided KOKA’s programs evolving over the years to serve the growing needs of the community. With 18 programs focused on education, family strengthening and culture, Momi still finds it important to participate in programs like the popular Board and Stone Program and Healthy Marriages Program.
KOKA stays in touch with the community, staying connected to programs and people. Innovative in their essential services, they find new ways to support families, focusing on the importance of Social Emotional Learning and Food Security. Momi is married and has two sons and two daughters who continually remind her of the pleasures and challenges of parenting. These experiences add depth, perspective and delight to her understanding of keiki, ‘ohana, and community.
Wayne M. Tanna, JD, LL.M
Adjunct Professor, Chaminade University
Presentation: Ethics: No Hiding Behind the Mask
Wayne M. Tanna is a current adjunct professor and former full-time professor 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.
Melinda Mullis [Panel Host]
Founder and Owner, OrangeRoc
Presentation: Stewarding Resources with Every Generation
As a brand strategist and entrepreneur, Melinda has functioned as a Chief Marketing Officer for both large and small companies. She has scaled and honed marketing plans to develop and define the brand. This helps companies position themselves in the market through research, proven process methodologies, and implementation of creative campaigns for over 25 years. Her career has enabled her to experience vast geographic and cultural diversity, giving Melinda an insightful perspective about targeted demographics, consumer behavior, and the value of an emotional response to brands.
Some notable clients include Black & Decker – Kwikset Division, the Fairmont Orchid Hawaii, Brookfield Homes Hawaii, Brookfield Homes Southland, ST Residential, Bodhtree Solutions India and North America, BMW North America – Southern California Division, Hawaii Central Federal Credit Union, Locations, Bike Maui, Southern Turf Hawaii, and Alii Animal. A noteworthy career accomplishment was working with Executive Producer Conrad Ricketts and Senior Producer Diana Korman of the ABC’s highly acclaimed “Extreme Makeover: Home Edition.” Melinda was instrumental in securing builders and sponsors and overseeing initial media relations for nationwide builders. In 2015, Melinda was hired to oversee site logistics and volunteers, while also coordinating media behind the scenes for HGTV, the DIY Network, and Travel Channel.
In addition to her professional endeavors and achievements, Melinda applies her skills and talent to help her community. She has contributed support for several nonprofits, including Family Programs Hawaii, Orangewood Children’s Home, and the Hawaii International Film Festival. She is currently a member of Metro Rotary in Honolulu, Hawaii.
2022 Nonprofit Organization Seminar
Asoke Datta, EdD
Assistant Dean, School of Business and Communication, Chaminade University
With nearly 20 years of experience, Dr. Datta most recently served as Assistant Dean of the College of Business at Hawai‘i Pacific University (HPU). Prior to that, he held a number of other positions at HPU, including Assistant Dean of Distance Education, Off Campus Programs and Assistant Dean of Academics, Military Campus Programs. Asoke began his career in education at Chaminade University of Honolulu, where he served as Records Specialist in the Office of the Registrar and as Program Coordinator & Academic Advisor for the Accelerated Undergraduate Program.
Asoke received his bachelor’s degree in History from the College of Charleston in South Carolina, his master’s degree in Criminal Justice Administration from Chaminade University, and his education doctoral degree in Educational Leadership from the University of Southern California.
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.
Lisa Maruyama
President and CEO, Hawaii Alliance of Nonprofit Organizations
Lisa Maruyama has served as the President and CEO of the Hawai`i Alliance of Nonprofit Organizations for 13 years. She served previously as the Vice President of Public Affairs for Bright Light Marketing, and before that as Executive Directors for the Pacific and Asian Affairs Council and the Mental Health Association. She has a particular focus in strategic thinking for systems change, nonprofit management, strategic communications and marketing, program development, sector level public policy issues and government relations.
Maruyama is on the board of the O`ahu Economic Development Board, the Advisory Committee of the University of Hawai`i at Mānoa Public Administration Program; the Hawai`i Energy Strategic Advisory Board; and the Leadership Board of Transform Hawai`i Government (THG). As of 2021, she is a founding advisory board member of the Funder Hui and on the Steering Committee of Chaminade University’s Hogan Entrepreneurial Leadership Program.
Maruyama received her BBA from the University of Hawaii at Mānoa, Shidler School of Business. She is a Pacific Century Fellow, Weinberg Fellow, PONO Fellow and was designated Top Forty Under 40 by the Pacific Business News in 2001.
Deborah W.L.M.Q. Ng-Furuhashi
Vice President, Personal Trust Division, First Hawaiian Bank
Deborah has over 28 years of experience in trust and estate planning. For the past 20 years, she has served as a First Hawaiian Bank Personal Trust Officer. Prior to that she worked as a trust officer for Bank of Hawaii for 2 years, as an attorney for Peter P. J. Ng for 5 years, and as a law clerk for a year.
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 Masters 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, and Elder Law Section HSBA.
Deborah has been a corporate board member of People Attentive to Children (PATCH), where she is the current board secretary and past board President, Vice President and Treasurer. She is a current board member of the Hawaii Gift Planning Council. She is a past board member of Catholic Charities Hawaii, and she currently volunteers on their Parish and Community relations committee. Deborah is also a past board member of the Make‐A‐Wish Foundation Hawaii, where she now serves as a member of the Wish Granting committee as well as a wish granter. She also volunteers for the Punahou Alumni Association and when possible, she helps deliver food for Meals on Wheels. Other community service has included volunteering at various Punahou and Mid Pacific School functions as a parent, past board member of the Friends of the Judiciary History Center; past board member and secretary of the Punahou Alumni Board Association; former director of the Kiwanis Executive Club; former director of Soroptimist International of Honolulu; past committee member and volunteer for the Ronald McDonald House Honolulu; she has also volunteered for the grief counseling group at her church, the Justice Access room for Legal Aid, and 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.
William (Bill) Rhey, PhD
Dean, School of Business and Communication, Chaminade University
Dr. William L. Rhey is the Dean of the School of Business and Communication at Chaminade University of Honolulu. Bill formerly served in similar positions at Hawaii Pacific University, Florida Southern College, The University of Tampa and Jacksonville University. He holds a BS from Bucknell University, an MBA from Baylor University, and a PhD with a major in marketing and minors in quantitative methods and management from The University of Mississippi. Bill has worked in the automobile and wholesale paper industries, as a staff representative for The Navigators (Christian leadership organization) and as an independent market research consultant. He sits on the boards of the Hawaii Council for Economic Education and the Metro Rotary Club of Honolulu and has served on the boards of Junior Achievement, Polk County Academies, the Lakeland Florida Chamber of Commerce and Periodic Products, LLC.
Bill’s scholarly activities have been in the areas of ethics, professional sales and international marketing. His consulting efforts have focused on the automobile industry, food service businesses, nonprofit organizations and the hospitality industry. He has been a frequent international traveler with research, consulting, service or accreditation activity in Bulgaria, India, Jamaica, China, Brazil and the United Arab Emirates
Scott Schroeder, PhD
President, Sacred Hearts Academy
Scott Schroeder, Ph.D. was the Dean of the School of Business and Communication from 2001-2008 and 2010-2019. He is currently President of Sacred Hearts Academy. He is also a professor of management in residence at Chaminade University of Honolulu and Chair of 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 current adjunct professor and former full-time professor 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.
