Virtual 18th Annual Nonprofit Organizations Seminar
Tuesday, August 10, 2021 and Thursday, August 12, 2021
8am – 12:30 pm, Virtual (Zoom)
Registration Fee: $50 for both days
If you would like to register for CPE credits, there is an additional $50 processing fee.
Recent legislative and regulatory changes make this year’s seminar especially relevant, so it’s time to get caught up on the new rules, including new rules on Form 990 and Act 174 relating to charitable trusts and nonprofit organizations. Experts will guide attendees through the tricky maze of tax-exempt compliance and review the categories and governing instruments for tax-exempt organizations. They will also update attendees on new laws, which protect a nonprofit organization’s status, the audit accounting standard, the use of tax-exempt entities, and strategies for maintaining tax-exempt status.
Registration closes on August 10, 2021.
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PLATINUM SPONSORS
GOLD SPONSORS
ASSOCIATE SPONSORS
HANO
HAIS
HAPA
Day 1: Tuesday, August 10, 2021
| 8:00–8:30 AM | Registration |
| 8:30–9:20 AM | IRS Federal Tax Update – Trever K. Asam |
| 9:20–9:30 AM | Break |
| 9:30–10:20 AM | Hawaii Legislative Update – Tom Yamachika |
| 10:20–10:30 AM | Break |
| 10:30-11:20 AM | Board Governance and Responsibility/Governance Ethics (Form 990) – Linda Axtell-Thompson |
| 11:20–11:30 AM | Break |
| 11:30 AM–12:20 PM | Nonprofit Organization Success Story/Promotion – Robin K. Kumabe, Founder of Touch A Heart Hawaii |
| 12:20–12:30 PM | Adjournment |
Day 2: Thursday, August 12, 2021 (Breakout Sessions)
| 8:00–8:30 AM | Registration |
| 8:30–9:20 AM | Seminar #1A: GET/UBIT – Johnnel Nakamura Seminar #1B: Marketing/Social Media for Nonprofit Organizations – Melinda Mullis |
| 9:20–9:30 AM | Break |
| 9:30–10:20 AM | Seminar #2A: General Nonprofit Accounting – Aaron Williamson Seminar #2B: Nonprofit Strategic Planning – Scott Schroeder |
| 10:20–10:30 AM | Break |
| 10:30–11:20 AM | Seminar #3A: Form 990 Preparation – Richard Kido and Aaron Williamson Seminar #3B: Tips for Successful Fundraising – Beth Lum |
| 11:20–11:30 AM | Break |
| 11:30 AM–12:20 PM | Seminar #4A: Nonprofit Accounting Software – Richard Kido Seminar #4B: Volunteerism Recruiting and Managing – Aries Jackson |
| 12:20–12:30 PM | Adjournment/Closing Remarks |
Trever K. Asam
Presentation: IRS Federal Tax Update
Trever K. Asam is a partner at Cades Schutte. 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 in tax controversies and disputes with IRS and the Hawaii State Department of Taxation including audits, appeals, and litigation.
He is a regular speaker on Hawaii State taxation and the taxation of nonprofit organizations. Prior to joining Cades Schutte, Mr. Asam was in private practice at Miller & Chevalier in Washington, D.C.
While at Duke University School of Law, Mr. Asam was the recipient of the Douglas A. Poe Mordecai Scholarship and an editor for the Journal of Law and Contemporary Problems. Before beginning his legal career, Mr. Asam was a teacher in the District of Columbia Public Schools.
Tom Yamachika
Presentation: Hawaii Legislative Update
Tom Yamachika is the President of the Tax Foundation of Hawaii, a private, nonprofit educational organization dedicated to informing the taxpaying public about the finances of our state and local governments in Hawaii. This means the Foundation looks at how government raises the money it spends, be it taxes, user fees, or borrowing money through the use of debt. While most of the Foundation’s attention is focused on state government, it also keeps a watchful eye on county governments as they annually set real property tax rates in order to fund their respective budgets.
Tom received his Juris Doctor degree from the University of California at Berkeley, where he was a Note and Comment Editor of the California Law Review. He received his bachelor’s degree in Engineering and Applied Science from Yale College, where he was elected to Tau Beta Pi and Phi Beta Kappa, and graduated magna cum laude.
Tom is a tax attorney in solo practice since early 2013.
Linda Axtell-Thompson, DBE, MBA
Presentation: Board Governance and Responsibility/Governance Ethics (Form 990)
Linda Axtell-Thompson, DBE, MBA, has over 30 years of professional experience in nonprofit management, including over 25 years in healthcare. Her particular areas of interest include ethical issues of aging, dementia, and end-of-life care, as well as the intersect of professional ethics and personal values.
She is a faculty member with the Health Care Administration program at University of Hawaii West Oahu. She has served as adjunct faculty in healthcare and nonprofit administration at Chaminade University of Honolulu, and ethics in aging at University of Hawaii at Manoa, and as Principal of Axtell Consulting LLC, which offers consulting and training services in ethics and strategy.
Linda has a Doctor of Bioethics degree (organizational ethics emphasis) from Loyola University Chicago, along with MA in Bioethics from Medical College of Wisconsin, MBA (nonprofit management emphasis) from Yale School of Management, and BA in Philosophy from University of Hawaii at Manoa.
Johnnel Nakamura, First Hawaiian Bank
Presentation: GET/UBIT
Johnnel Nakamura is a vice president and the Trust Tax Manager at First Hawaiian Bank, where she oversees the filing of income and general excise tax returns for trusts where First Hawaiian Bank is the trustee. From 2005 through 2012, Ms. Nakamura was the administrative rules officer for the State of Hawaii Department of Taxation. As the administrative rules officer, she was responsible for drafting and issuing Hawaii administrative rules, tax information releases, tax announcements, and private letter rulings. Ms. Nakamura was also responsible for preparation of the Governor’s tax legislation, testifying on tax legislation pending before the Hawaii State Legislature, and implementing the tax legislation ultimately enacted. The Rules Office also provided technical assistance to the Compliance Division and Taxpayer Services and Processing Division of the State of Hawaii Department of Taxation. She also oversaw the Technical Section of the Rules Office, which is responsible for drafting and revising all tax forms and instructions, granting general excise tax exemptions for nonprofit organizations, and granting conveyance tax exemptions. Ms. Nakamura also was an attorney-adviser with the Internal Revenue Service, Chief Counsel’s Office, in Washington, DC from 1988 through 1994. Ms. Nakamura also advised clients regarding federal and state tax matters at Cades Schutte LLLP for over ten years and at KMH LLP for approximately two years. Ms. Nakamura earned her B.A. degree, magna cum laude, from Siena College; her J.D. degree from Boston College; and her LL.M. degree from Georgetown University Law Center.
Melinda Mullis
Presentation: Marketing/Social Media for Nonprofit Organizations
As a successful brand strategist and entrepreneur, Melinda has functioned as a Chief Marketing Officer for both for large and small companies. She has scaled and honed marketing plans to develop, 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 insightful perspective about targeted
demographics, consumer behavior, and the value of an emotional response to brands.
From sole proprietor to incorporation of two firms, OrangeRoc in Hawai‘i and a group in Southern California, Melinda has had the opportunity to observe changing marketing trends and emerge as a leader in applying new media channels. One of her finest strengths is leading and inspiring teams of talented individuals to apply research-based creative to achieve strategic objectives and measure the outcomes to refine and hone a brand’s equity.
Some notable clients include Black & Decker – Kwikset Division, the Fairmont Orchid Hawaii, Brookfield Homes Hawaii, Brookfield Homes Southland, ST Residential, Locations, Bodhtree Solutions India and North America, BMW North America – Southern California Division, Hawaii Central Federal Credit Union, Associa Hawaii Division, and Tomy Toys Japan.
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 Home, and the Hawaii International Film Festival. Currently a member of Metro Rotary in Honolulu, Hawaii.
Robin K. Kumabe, Founder of Touch A Heart Hawaii
Presentation: Nonprofit Organization Success Story/Promotion
Robin is the Executive Director for Touch a Heart, a 501(c)(3) nonprofit organization that both she and her husband, Colin, have served in for nearly 17 years. In 2012, under their leadership, Touch A Heart adopted a new mission and strategy, then revamped the organization’s activities to address the unique situations of those with barriers to employment.
By partnering with other nonprofit organizations with underutilized commercial kitchens, they have developed a highly collaborative, community-based food services training and apprenticeship program. The kitchens serve as vocational training work sites where Touch A Heart also operates their social enterprises providing earned income that returns directly back into their programs.
Since its inception, nearly 90% of their graduates have been successfully placed into the workforce and remain employed to this day. The organization’s activities not only address the challenges that individuals with barriers to employment face, but also contributes toward building a sustainable business model.
As the Founder and CEO of bCause, Robin leads this certified b Corporation with her passion and commitment to transforming for-cause organizations into thriving, sustainable enterprises. The services she provides, helps them reach their full, profitable potential through brand and business strategy, design and transformation work.
Robin brings her experience in the arena of brand, marketing, and communications to support Touch A Heart and future partner organizations by honing in on their ‘cause’ (or their ‘why’) and delivering an impactful, intentional, and inspirational experience to both internal and external stakeholders. She graduated with a BA in Design, from University of California, Los Angeles (UCLA).
Aaron Williamson
Presentation: General Nonprofit Accounting
Aaron M. Williamson Jr is a distinguished graduate of Florida A & M University where he received his Bachelors of Science in Economics with a minor in Mathematics. Aaron obtained his Masters in Accounting and Business Advisory from The University of Baltimore in Baltimore Maryland. During his time in Baltimore he worked for a Regional Accounting Firm led by ex-Anderson Partners. After graduating from U of B he went on to pursue a 6 year career with KPMG LLP; in that time Aaron obtained his CPA. Aaron is licensed by both the Hawaii and Florida State Boards of Accountancy. His Firm T-SOA, Certified Public Accounting Services is also an active professional corporation registered with the DCCA.
In recent years Aaron has shifted his service capacity to educating the future generation of accountants and business leaders, and running a community serving accounting firm focused on Small Business and Nonprofits in the State of Hawaii. As an educator he exercises the opportunity to continue to share his ever expanding knowledge and experience in the form of teaching and mentorship.
As an auditor Aaron has specialized in servicing Financial, Insurance, Governmental, Not-For-Profit and Healthcare Organizations. Specialization in these types of organizations has contributed to his knowledge and continual use of GAAP & Control Process Development stemming from his knowledge of SOX, FASB and GASB. He has continued to expand his understanding of the needs of Small Businesses and Not-For-Profit’s annually through AICPA approved continuing professional education hours & national and international conferences on accounting and business. He uses this knowledge to better serve his students, clients and employees as an Educator and CPA Firm Principal
Scott Schroeder, PhD
Presentation: Nonprofit Strategic Planning
Scott Schroeder, Ph.D. was the Dean of the School of Business and Communication from 2001-2008 and 2010-2019. He is currently the Head of School at Sacred Hearts Academy. He is also a professor of management at Chaminade University of Honolulu. 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 most recently co-authored with Donald Gibson “Who Ought to be Blamed? The Effect of Organizational Roles on Blame and Credit Attributions” in the International Journal of Conflict Management. 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 this year, 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 university leadership at Harvard University.
Beth Lum
Presentation: Tips for Successful Fundraising
Beth brings decades of fundraising experience and expertise to not for profit projects in Hawai’i. As a fund development consultant, she has been instrumental in raising over $325 million for various organizations throughout Hawai’i. These funds helped to provide enhanced healing environments for medical centers, school expansions, and the creation and implementation of a variety of environmental and cultural education programs for our community. As President of Creative Fundraising Solutions, she works with staff and leadership to transform inspiring ideas into community impact.
Some of her current and past clients include, Civil Beat, 2016 World Conservation Congress, Mānoa Heritage Center, The Queen’s Health Systems, Adventist Health Castle, Blood Bank of Hawaii, and Pacific Buddhist Academy.
Beth was past board president of Mōʻiliʻili Community Center and continues to serve on their board. She also served as Vice Chair of the Mayors Honolulu Committee on the Status of Women from 2014-2016. Beth also served on the board of the Hawai’i Chapter of the Association of Fundraising Professionals (AFP) from 2011-2012.
Richard Kido
Presentation: Nonprofit Accounting Software
An Associate Professor of Accounting at Chaminade University of Honolulu, Richard teaches a wide range of courses in accounting, both at the undergraduate and graduate levels and his research interests include non-profit accounting, service learning and experiential learning, and accounting education pedagogies.
Prior to his entering academia in 2002, he was involved in several management positions in 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.
Aries Jackson
Presentation: Volunteerism Recruiting and Managing
Born in Jakarta, Indonesia, and the youngest out of 6 children, Aries is the daughter of a diplomat who traveled to many countries throughout the Middle East, Europe and Asia.
Prior to her current position, Aries managed the Hawaii District office of Yum Brands. (Parent company of Taco Bell, and Pizza Hut).
She now uses her experience and education for counseling to create relationships between the community and lonely children. She believes that personal youth mentoring and counseling creates a positive safer environment for Hawaii’s youth. As executive Director of Common Grace, Aries has overseen over 1500 volunteers since 2014 and continues to be proactive in the recruitment of new members as well as manage the mission statement for Common Grace and Malama Mentors.
Due to COVID-19, QuickBooks workshop will not be offered.
William (Bill) Rhey, PhD
Dean, School of Business and Communication, Chaminade University
William L. Rhey is the Dean of the School of Business and Communications at Chaminade University. Dr. Rhey formerly served in similar positions at Hawaii Pacific University, Florida Southern College, The University of Tampa and Jacksonville University. Dr. Rhey 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. He 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.
Rhey’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, non-profit 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
Asoke Datta, EdD
Assistant Dean, School of Business and Communication, Chaminade University
With nearly 20 years of experience, 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. Datta began his career in education at Chaminade University, where he served as Records Specialist in the Office of the Registrar and as Program Coordinator & Academic Advisor for the Accelerated Undergraduate Program.
Datta 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.
Scott Schroeder, PhD
Presentation: Nonprofit Strategic Planning
Scott Schroeder, Ph.D. was the Dean of the School of Business and Communication from 2001-2008 and 2010-2019. He is currently the Head of School at Sacred Hearts Academy. He is also a professor of management at Chaminade University of Honolulu. 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 most recently co-authored with Donald Gibson “Who Ought to be Blamed? The Effect of Organizational Roles on Blame and Credit Attributions” in the International Journal of Conflict Management. 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 this year, 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 university leadership at Harvard University.
Linda Axtell-Thompson, DBE, MBA
Principal, Axtell Consulting LLC
Linda Axtell-Thompson, DBE, MBA, has 30+ years professional experience in nonprofit management, including 25+ years in healthcare. Her particular areas of interest include ethical issues of aging, dementia, and end-of-life care, as well as the intersect of professional ethics and personal values.
She has served as an adjunct faculty in healthcare administration and nonprofit management at the Chaminade University of Honolulu, and health care administration and aging ethics with the University of Hawaii system. She is also Principal of Axtell Consulting LLC, which offers consulting and training services in ethics and strategy.
She has a Doctor of Bioethics degree (organizational ethics emphasis) from Loyola University Chicago, along with an MBA (nonprofit management emphasis) from Yale School of Management, and BA in Philosophy from University of Hawaii at Manoa.
Richard Kido, MBA
Associate Professor of Accounting, School of Business and Communication, Chaminade University
An Associate Professor of Accounting at Chaminade University of Honolulu, Richard teaches a wide range of courses in accounting, both at the undergraduate and graduate levels and his research interests include non-profit accounting, service learning and experiential learning, and accounting education pedagogies. Professor Kido 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 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 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.
Richard (Dick) Isoo Oshima, CPA, MBA
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. Dick been a Board Member for the Chaminade Nonprofit Seminar Committee for over 15 years.
Thomas Cabrinha, CPA
Cathy Y. Mizumoto
AVP and Trust Officer
Melinda Mullis
Founder and Owner, OrangeRoc
Shannan Yamamoto
Assistant to the Dean, School of Business and Communication
