OMB 1545-0047 Form 99 0 0 Return of Organization Exempt From Income Tax 2 O1 5 Under section 501(c), 527. or 4947(a)(1) of the lntemal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public. Open functlon revenue under sectlons revenue 512-514 3 . ,2 1a Federated campaigns Membership dues 1b 6 k? a 1, 15$ Fundralsmg events 1 gz ii :5 g? Related orgamzatlons . . . . . 1d . ?1 ?snag 5? It: A Government grants (contnbullonsAll other contnbullons, gifts, grantsamounts not Included above . . Noncash contnbullons Included In l1nes 1a-1f .g a 1, $2 8 hTotal.Addlines1a-1f . . .. 4391251. a a a Busmoss Code 23,891. 23,891 All other program servuce revenue I a 5w Ar' .. Total. Add lInes 2a-2f . 23, 891 . 3230? - . 53? .11? . gags/$331] 3 Investment Income (Including d1v1dends, Interest and other amountsIncome from Investment of tax-exempt bond proceeds . . 5 Royaltles. . . . . (I) Real (II) Personal 6&2 ga? it?: $413: sagas?? rig/:5 '63 Gross rents g9 gss?gs. gt, 33Less: rental expenses Rental 1ncome or (loss). . 35 x? ?s rigs; ?9 301% Net rental 1ncome or (loss) was 912's? so 7a Gross amount from sales of (?gamma g? ?39% 3mg; ff" g; $5 3 assets other than inventory ~39 qA Eggs 1; mi 1 2? 2 331%? Less cost or other ?1 a; a} I and sales expenses . . 3% 2 1,51,; 1: Galn or (loss) itNet galn or (loss) :1 .1 w: 212M 83 Gross Income from fundralsmg events 1 A: 1* (not Includlng. ?g as?: f? of contnbutlons reported on lune 1cSee Part IV, llne Less. dlrect expenses as g: '33 .1 5 Net Income or (loss) from fundralsmg events . 9a Gross Income from gamlng 1? f; 3? ?31" g? See Part IV. lIne Less dlrect expenses 9, g? ,3 (E 1: Net Income or (loss) from gaming 103 Gross sales of Inventory. less returns 2 3? and allowances a a 1 Less cost of goods sold Net Income or (loss) from sales of Inventory M1scellaneous Revenue Buslness Code i 1 1 a All other revenue Total. Add Imes 11a-11d I 12 Total revenue. See Instructions BAA TEEAO109 10/12/15 Form 990 (2015) Form 990 (2015) GRASSROOT INSTITUTE OF HAWAII, INC 99?0354 937 Page 10 [Part 1 Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule 0 contains a response or note to any line in this Part not include amounts reported on lines Total expenses Pro gram servrce Management and FundraISin 6b? Bb' and 10b of Part expenses general expenses expensesg 1 Grants and other aSSistance to domestic .. g; if: I) 1; organizations and domestic governments. a ?v ?f a See Part IV, line Grants and other aSSistance to domestic 3 g; is . t. indIVIduals See Part IV. line 22 3., 13a 3 Grants and other a55istance to foreign . {3 ?31" 53% .. g; a. .3 organizations. foreign governments, and for- >5 (at .5 3; g, eign indiVIduals See Part IV, lines Bene?ts paid to or for members 21;, . A 5 Compensation of current of?cers, directors, trustees. and keyemployees 101,923. 91,823. 10,100 0, 6 Compensation not included above. to disquali?ed persons (as de?ned under section 4958(f)(1)) and persons descnbed in section 4958(c)(3)(B) 7 Othersalariesandwages 152,184. 137,825. 12.294. 2,065. 3 Pen5ion plan accruals and contributions (include section 401 and 403(b) employer contributions) 9 Otheremployeebene?ts 20,071? 18,000. 2,071. O. 10 Payroll taxes 11 Fees for sewices (non-employees) a Management bLegaI 1,311. 933. 378. 0. cAccounting 1,466. 366. 1,100_ 0. Lobbying Prolessmnal fundraismg services See Part lV, line 17 . Eff I. 33.1% :?mggm .. j?fggl Investment management fees 9 Other (If line amount exceeds 10% of line 25, column . . 62,332. 46,032. 10,300. 6,000. 12 Advertismg and promotion Of?ceexpenses 2,773, 930. 12343. 500. 14 Information technology 4, 524, 1, 889. 2, 635. 0. 15 Royalties 16 Occupancy 35,353. 25,000_ 10,353? 0. 17 Travel 29,451. 25,255_ 4'135_ 61 18 Payments of travel or entertainment expenses for any federal, state, or local public of?CIals 19 Conferences. conventions, and meetings . . . Interest 2,691. 0. 2,691. 0. 21 Payments to af?liates 22 DepreCIation, depletion, and amortization . . . Insurance 7,034. 3.034. 4,000. 0, 24 Other expenses Itemize expenses not 3 1? ?3 -. f. .Igcovered above (List miscellaneous expenses ., ?3 ?3 :13line 24e lf line 24e amount exceeds 10line 25, column (A) amount, list ltne 24e expenses on Schedule 0 1 1.24.7 800 17- 430A 44 331 766- 1.246 2.319 25.917- 24.128 377 1.412 4.267 2.900 1.0114. 363 eAllotherexpenses 9,597. 54. 7,973. 1,570. 25 Totalfunctionalexpenses . 470, 188. 380,830. 74, 030. 15,328. 26 Joint costs. Complete this line only if BAA the organization reported in column (B) 10int costs from a combined educational campaign and fundraismg solicitation. Check here if followmg SOP 98-2 (A80 958-720) 10 10/12l15 Form 990 (2015) Form 990(2015) GRASSROOT INSTITUTE OF HAWAII, INC 99?0354 937 page? [Part ?ill Balance Sheet . Check if Schedule 0 contains a response or note to any line In this Part (A) (B) Beginning of year End of year 1 Cash non-Interest-bearing Savungs and temporary cash Investments 2 6 I 0 3O 3 Pledges and grants receivable, net 3 4 Accounts receivableLoans and other receivables from current and former of?cers, directorstrustees ke em Io ees. and highest compensated employees. Complete 3" 33% i 3? Part II of Sc edu?e 5 6 Loans and other receivables from other disquali?ed persons (as de?ned under his i a .32" 39:13: $551 . it? it section 4958(f)(1)), persons described In section 4958(c)(3)(B), and contnbuting . ,6 i :11? if? i e, (i employers and sponsoring organizations of section 501(c)(9) voluntary employees a bene?CIary organizations (see Instructions). Complete Part II of Schedule 6 .9 7 Notes and loans receivableInventories for sale or use 3 '9 Prepaid expenses and deferred charges 9 103 Land. bUIldIngs, and eqUIpment. cost or other gij": g? .j 92g Complete Part VI of Schedule 103 4154 1 '59 gs" I ?i :2 1.th ?1111?1? 111111sz Less accumulated depreCIation 10b Investments - publicly traded securities 11 12 Investments - other securities. See Part IV, line 11 12 13 Investments program-related See Part IV. line 11 13 14 Intangible assets 14 15 Other assets See Part IV, line 11 15 16 Total assets. Add lines 1 15 (must equal line 34Accounts payable and accmed expenses Grants payable 13 19 Deferred revenue Tax-exempt bond liabilities 20 3 21 Escrow or custodial account liability Complete Part IV of Schedule i 21 22 Loans and other payables to current and former of?cers, directors, trustees, {$59313 ?:be 7V 2* {g .9 key employees, highest compensated employees, and disquali?ed persons. Lea: mm m??m?wa? 2 a ?is Assam?.- -2 fast.? 3 Complete Part II of Schedule 22 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24) Complete Part of Schedule . . . 25 26 Total liabilities. Add lines 17 through 25 in Organizations that follow SFAS 117 (A80 958), check here Hand complete 8 lines 27 through 29, and lines 33 and 34. 5 27 net assets 23 Temporarily net assets '0 29 Permanently restricted net assets Organizations that do not follow SFAS 117 (A80 958), check here and complete lines 30 through 34. 30 Capital stock or trust pnnCIpal, or current funds 3 31 Paid-in or capital surplus. or land, bUIlding. or eqUIpment fund 31 2 32 Retained earnings, endowment. accumulated Income, or other funds Total net assets or fund balances Total liabilities and net assets/fund balances . BAA Form 990 (2015) TEEA0111 10/12/15 Form 990 (2015) GRASSROOT INSTITUTE OF HAWAII INC 99?0354 937 Page 12 IPart Reconciliation of Net Assets C-heck If Schedule 0 contalns a response or note to any Me In thIs Part XI 1 'Total revenue (must equal Part column (ATotal expenses (must equal Part IX, column (ARevenue less expenses Subtract Me 2 from line Net assets or fund balances at beglnnIng of year (must equal Part X, km 33, column Net unreallzed gaIns (losses) on Investments 5 6 Donated serVIces and use of faCIlIties 6 7 Investment expenses 7 8 Pnor penod adjustments 8 9 Other changes In net assets or fund balances (explain in Schedule 0) 9 10 Net assets or fund balances at end of year Combine ?ms 3 through 9 (must equal Part X, We 33. column 1o 10? 696. IPaI?t-?Xll??l Financial Statements and Reporting Check If Schedule 0 contalns a response or note to any Me In thIs Part XII 1 AccountIng method used to prepare the Form 990: .Cash EIAccrual DOther If the organlzatlon changed Its method of from 3 mm year or checked ?Other,? explaIn In Schedule 0. 2 a Were the organIzatIon's ?nancial statements complied or reVIewed by an Independent accountant? If 'Yes,? check a box below to IndIcate whether the ?nanCIal statements for the year were compiled or reVIewed on a se arate baSIs, consolIdated baSIs. or both: [j Separate baSlS DConsolIdated DBoth consolIdated and separate 1-, Were the organIzatIon's ?nanCIal statements audited by an Independent accountant? If 'Yes,? check a box below to IndIcate whether the ?nanCIal statements for the year were audited on a separate baSlS. consolidated baSIs. or both Separate baSlS DConsolIdated DBoth consolIdated and separate basis If 'Yes? to ?ne 2a or 2b, does the organizatlon have a that assumes responSIbIlIty for oversught of the audIt, reVIew, or comleatIon of Its ?nancIal statements and selectIon of an Independent accountant? 2 If the organlzatlon changed eIther Its process or selection process dunng the tax year, explaIn Wage Schedule result of a federal award. was the organIzatIon required to undergo an audIt or audIts as set forth In the SIngle AudIt Act and OMB CIrcular 3 a If ?Yes.? dId the organIzatIon undergo the reqUIred audit or audIts? If the organization dId not undergo the reqmred audIt or audIts, explaIn why In Schedule 0 and descnbe any steps taken to undergo such audits 3 BAA Form 990 (2015) TEEA01 12 10/20/15 OMB No 15450047 2015 Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. SCHEDULE A (Form 990 or SQO-EZ) Attach to Form 990 or Form 990-EZOpen to?i?pubiict' Information about Schedule A (Form 990 or 990-EZ) and its instructions is Inspection Department of the Treasury at irs gov lform990 . . Internal Revenue Semce Name of the organization Employer Identification number GRASSROOT INSTITUTE OF HAWAII, INC 99-0354937 [Part I IReason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 11. check only one box 1 A church, convention of churches. or assocration of churches descnbed in section A school described in section (Attach Schedule (Form 990 or 990-EZ) A hospital or a cooperative hospital seNice organization described in section A medical research organization operated in conjunction With a hospital described in section Enter the hospital's name, crty, and state. An organization operated for the bene?t of a college or univerSIty owned or operated by a governmental unit described in section (Complete Part II.) A federal, state. or local government or governmental unit described in section 7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described In section (Complete Part II 8 A community trust described in section (Complete Part II 9 An organization that normally receives (1) more than 33-1/3% of its support from contributions. membership fees, and gross receipts from activmes related to its exempt functions subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment income and unrelated busmess taxable income (less section 511 tax) from busmesses achIred by the organization after June 30. 1975. See section 509(a)(2). (Complete Part 10 An organization organized and operated excluswely to test for public safety See section 509(a)(4). 11 An organization organized and operated excluswely for the bene?t of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 11a through 11d that describes the type of supporting organization and complete lines 11e. 11f, and 119 a Type I. A supporting organization operated, supewised. or controlled by its supported organization(s). typically by givmg the supported organization(s) the power to regularly appomt or elect a maionty of the directors or trustees of the supporting organization You must complete Part IV, Sections A and B. Type II. A supporting organization supervused or controlled in connection With its supported organization(s). by haying control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. Type functionally integrated. A supporting organization operated in connection With, and functionally integrated With. its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. 0 Type non-functionally integrated. A supporting organization operated in connection With its supported organization(s) that is not functionally integrated The organization generally must satisfy a distribution requnrement and an attentiveness reqmrement (see instructions) You must complete Part IV. Sections A and D, and Part V. Check this box if the organization received a written detennination from the IRS that it is a Type I, Type II. Type functionally integrated, or Type Ill non-functionally integrated supporting organization. Enter the number of supported organizations 9 Prowde the followmg information about the supported organization(s) (I) Name of supported (it) EIN (N) Is the Amount a! monetary (vl) Amount of oIJ'ier organization organization listed support (see instructions) support (see in your governing above (see instructions? document?it; 1 4?32,? 6 ii I I?ll,? It t; Total .1 a) BAA For Paperwork Reduction Act Noti ce, see the Instructions for Form 990 or 990-EZ. TEEAO401 10/12/15 Schedule A (Form 990 or 2015 ScheduleAtForm 990 or 990-E2) 2015 GRASSROOT INSTITUTE OF HAWAII, INC 99?0354 937 Page2 *Part=*ll ISupport Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Ill Section A. Public Support Calendar year (or ?scal year beginning in) 2011 2012 2013 2014 2015 Total 1 Gifts. grants, contributions. and membership fees received Do not include any 'unusual grants 2 Tax revenues leVIed for the organization?s bene?t and either paid to or expended on its behalf 3 The value of seNices or furnished by a governmental unit to the organization Without charge. . . 4 Total. Add lines 1 through 3 . . 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column . . 6 Public support. Subtract line 5 from line 4 Section B. Total Support Calendar year (or ?scal year beginning in) 2011 2012 2013 2014 2015 Total 7 Amounts from line 4 8 Gross income from interest, dwidends, payments received on securities loans, rents, royalties and income from sources 9 Net income from unrelated busmess actiwties, whether or not the busmess IS regularly - carried on 10 Other income. Do not Include gain or loss from the sale of capital assets (Explain In Part VI . w? a. gem a% wig? 11 Total support. Add lines 7 . Ll; {Iii ,v :gt? through 10 a. . assw?ss as 12 Gross receipts from related activmes, etc. (See InstructionsFirst ?ve years. If the Form 990 is for the organization?s ?rst, second, third, fourth, or ?fth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 14 Public support percentage for 2015 (line 6. column diVided by line 11. column 14 15 Public support percentage from 2014 Schedule A, Part II, line 14 15 163 support test 2015. If the organization did not check the box on line 13, and line 14 is 33-1/3% or more, check this box and stop here. The organization quali?es as a publicly supported organization 33-1l3% support test 2014. If the organization did not check a box on line 13 or 16a, and line 15 is 33?1/3% or more, check this box and stop here. The organization quali?es as a publicly supported organization 178 10%-facts-and-circumstances test - 2015. lfthe organization did not check a box on line 13, 16a, or 16b. and line 14 is 10% or more, and if the organization meets the ?facts?and-crrcumstances' test, check this box and stop here. Explain in Part VI how the organization meets the 'facts-and?CIrcumstances' test The organization quali?es as a publicly supported organization 10%-facts-and-circumstances test 2014. If the organization did not check a box on line 13, 168, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the ?facts?and-circumstances? test, check this box and stop here. Explain in Part VI how the organization meets the 'facts-and-cwcumstances? test The organization quali?es as a publicly supported organization 18 Private foundation. If the organization did not check a box on line 13. 16a, 16b, 173. or 17b, check this box and see instruotions BAA Schedule A (Form 990 or 990-EZ) 2015 TEEA0402 10112115 Schedule A (Form 990 or 990-E2) 2015 GRASSROOT INSTITUTE OF HAWAI I INC 99?0354 937 Page 3 tlSupport Schedule for Organizations Described in Section 509(a)(2) only If you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below. please complete Part II Section A. Public Support Calendar year (or ?scal year beginning in) 2011 2012 2013 2014 2015 Total 1 Gifts, grants, contributions and membership fees received. (Do not include any?unusualgrants) 173,852. 151,988. 304,597. 360,762. 439,251. 1,430,450. 2 Gross receipts from admis? 3ions, merchandise sold or servrces performed, or faCIlitIes furnished In any actIVIty that is related to the organization's tax-exemptpurpose 16,256. 12,124. 15,302. 17,264. 23,891. 84,837. 3 Gross receipts from actIVIties that are not an unrelated trade 1 or busmess under section 513 . 4 Tax revenues leVIed for the organlzation's bene?t and either paid to or expended on Its behalf 5 The value of sewices or furnished by a governmental unit to the organization Without charge. . 6 Total.AddlInes1through5 -- 190,108. 164,112. 319,899. 378,026. 463,142. 1,515,287. 7 a Amounts Included on lines 1, 2, and 3 received from dIsquaII?edpersons 42,283. 33,340. 66,468. 70,652. 68,635. 281,378. Amounts included on lines 2 and 3 received from other than disquali?ed persons that exceed the greater of $5,000 or 1% of the amount on line 13 fortheyear 18,500. 17,510. 49,386. 179,370. 21,035. 285,801. cAddlines7aand7b - - -- 60,783. 50,850. 115,854. 250,022. 89,670. 567,179. 8 Public support. (Subtract line 2% 2&8 23; g; 7cfromline6). . 948,108. Section B. Total Support Calendar year (or ?scal year beginning in) 2011 2012 2013 2014 2015 1 9 190,108. 164,112. 319,899. 378,026. 463,142. 1,515,287. 10 a Gross Income from Interest, leldendS, payments received on securitles loans, rents, royalties and income from I Similarsources 34. 3_ 11929_ 42. 2,008. Unrelated business taxable income (less section 511 taxes) from busmesses achIred after June 30, 1975 . . cAddlines10aand10b . . . . 34. 3. 1,929. 42. 2,008. 11 Net Income from unrelated busmess actiwtles not Included In line 10b, whether or not the busmess IS regularly camed on . 12 Other income Do not Include gain or loss from the sale of capital assets (Explain in Part VI 13 Total support. (Add lines 9, 100.11.80d12-) 190,142. 164,115. 319,899. 379,955. 463,184. 1,517,295. 14 First ?ve years. If the Form 990 is for the organization's ?rst, second. third, fourth, or ?fth tax year as a section 501(c)(3) organization, check this box and stop here Section C. Computation of Public Support Percentage 15 Public support percentage for 2015 (line 8, column diVided by line 13, column 15 62 4 9 16 Public support percentage from 2014 Schedule A. Part line 15 16 64 7 5 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2015 (line 100, column lelde by line 13, column 17 0 . 1 3 18 Investment Income percentage from 2014 Schedule A, Part line 17 18 0 1 3 193 support tests 2015. If the organization did not check the box on line 14, and line 15 is more than and line 17 is not more than check this box and stop here. The organization quali?es as a publicly supported organization support tests 2014. If the organization did not check a box on line 14 or line 19a, and line 16 Is more than and line 18 is not more than 33-1l3%, check this box and stop here. The organization quali?es as a publicly supported organization 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see Instructions BAA memos 10/12/15 Schedule A (Form 990 or 990-EZ) 201?s ScheduleMForm 990 or 990-E2) 2015 GRASSROOT INSTITUTE OF HAWAII, INC 99-0354 937 Page4 Part Supporting Organizations (Complete only if you checked a box in line 11 on Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 110 of Part I, complete Sections A, D, and E. if you checked 11d of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes No 1 Are all of the organization's supported organizations listed by name in the organizations governing documents? 1 7 i" i If 'No, describe in Part VI how the supported organizations are desrgnated If de8ignated by class or purpose, descnbe the desrgnation If historic and contrnumg relationship, explain 1 2 Did the organization have any supported organization that does not have an IRS detemirnation of status under section 3: 331353"? 2% 509(a)(1) or If ?Yes,? explain in Part VI how the organization determined that the supported organization was *5 descnbed in section 509(a)(1) or (2) 2 3 a Did the organization have a supported organization descnbed in section 501(c)(4), (5), or (6)9 If 'Yes,?answer I and (0) below 3a we?" 32>? 5 rs Did the organization con?rm that each supported organization quali?ed under section 501(c)(4), (5), or (6) and ig?ivasf?t gs satis?ed the public support tests under section 509(a)(2)? If 'Yes, 'descnbe In Part VI when and how the organization _made the determination 3b 3.23:; sun?s? Did the organization ensure that all support to such organizations was used exclusrvely for section 170(c)(2)(B) 5?3 LU Wt. purposes? If 'Yes, explain in Part VI what controls the organization put in place to ensure such use 3? 4 a Was any supported organization not organized in the United States (?foreign supported organization)? If ?Yes' and if you checked 11a or 11b in Part I, answer and (0) below Did the organization have ultimate control and discretion in decrding whether to make grants to the foreign supported organization? If ?Yes, describe in Part VI how the organization had such control and discretion despite being controlled or supervrsed by or in connection its supported organizations 4b use i Did the organization support any foreign supported organization that does not have an deterrnination under Em E: t3 5: sections 501(c)(3) and 509(a)(1) or (2)9 If ?Yes, 'explain in Part VI what controls the organization used to ensure that ~31 .2322. 5332,1432 all support to the foreign supported organization was used exclusrvely for section 170(c)(2)(B) purposes 4c 5 a Did the organization add. substitute, or remove any supported organizations during the tax year? If ?Yes, answer and (0) below (if applicable) Also, provrde detail in Part VI, including the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, the authority under the organization?s organizmg document such action, and (iv) how the action was accomplished (such as by amendment to the document) Type or Type II only. Was any added or substituted supported organization part of a class already desrgnated in the organization's document? 5b Substitutions only. Was the substitution the result of an event beyond the organization?s control? 5c As 3l 6 Did the organization provrde support (whether in the form of grants or the provrsion of sewices or facrlities) to $0111? anyone other than its supported organizations, (ii) indIVIduals that are part of the chantable class bene?ted more of its supported organizations, or other supporting organizations that also support or bene?t one or more of 1 the ?ling organization's supported organizations? If ?Yes, 'provrde detail in Part VI 6 g??axgi}! 4 7 Did the organization provrde a grant, loan, compensation, or other srmilar payment to a substantial contributor its? (I (de?ned in section a family member of a substantial contributor, or a 35% controlled entity With .41, a New- regard to a substantial contributor? If ?Yes, complete Part I of Schedule (Form 990 or 990-EZ) 7 8 Did the organization make a loan to a disquali?ed person (as de?ned in section 4958) not descnbed in line 7? If ?Yes,? st- ?331 complete Part I of Schedule (Form 990 or 8 9 a Was the organization controlled directly or indirectly at any time during the tax year by one or more disquali?ed persons lint?; ?33?3? as de?ned in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or ?t "3 If ?Yes, 'provrde detail in Part VI 93 Did one or more disquali?ed persons (as de?ned in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If Yes/provrde detail in Part VI 9b A Did a disquali?ed person (as de?ned in line 9a) have an ownership interest in, or derive any personal bene?t from, 1: I assets in which the supporting organizatron also had an interest? If ?Yes,?provrde detail in Part VI So 103 Was the organization subject to the excess busrness holdings rules of section 4943 because of section 4943(f) (regarding - certain Type II supporting organizations, and all Type non?functionally integrated supporting organizations)? If ?Yes,? i -- - answer 10b below . . 103 I) Did the organization, have any excess busrness holdings in the tax year? (Use Schedule C, Form 4720, to determine If whether the organization had excess busrness holdings.) 10b BAA TEEA0404 10112/15 Schedule A (Form 990 or 990-EZ) 2015 Schedulg? (Form 990 or 990-E2) 2015 GRASSROOT INSTITUTE OF HAWAII INC 99?0354 937 Page 5 En Supporting Organizations (continued) . I Yes No 11 Has the organization accepted a gift or contribution from any of the followmg persons? 3 i a 'Aperson who directly or Indirectly controls, either alone or together With persons described in and below, the 51", I?l?i?ih' i? governing body of a supported organization? 11a A family member of a person described in above? 11b A 35% controlled entity of a person descnbed In or above? If 'Yes' to a, b, or c, prowde detail in Part VI 11c Section B. Type I Supporting Organizations Yes No 1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appomt ?is? or elect at least a maionty of the organlzation?s directors or trustees at all times during the tax year? If ?No, describe in ,5 3% Part VI how the supported organization(s) effectively operated, supervrsed, or controlled the organization?s actiwties 2; Egva?, g; If the organization had more than one supported organization, describe how the powers to appomt and/or remove 1% directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year 1 . ?3533?, j? a 3s 2 Did the organization operate for the bene?t of any supported organization other than the supported organization(s) 3% I that operated, superwsed, or controlled the supporting organization? If 'Yes,'explain in Part VI how provrding such 23.3? ?3 bene?t carried out the purposes of the supported organization(s) that operated, supervrsed, or controlled the - *v - . supporting organization 2 Section C. Type II Supporting Organizations Yes No i ff?. w? git, - 1 Were a majority of the organizatIon?s directors or trustees during the tax year also a majority of the directors or trustees 39;: 9% Egan! of each of the organization?s supported organization(s)? If ?No, describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the suggorted organization(s) 1 Section D. All Type Supporting Organizations 1 Did the organization prowde to each of its supported organizations, by the last day of the ?fth month of the organization?s tax year, a written notice descnbing the type and amount of support prowded dunng the pnor tax year, (ii) a copy of the Form 990 that was most recently ?led as of the date of noti?cation. and copies of the organization's governing documents in effect on the date of noti?cation, to the extent not preVIously prowded'7 2 Were any of the organization?s of?cers. directors, or trustees either appomted or elected by the supported organization(s) or (ii) servmg on the governing body of a supported organization? If ?No,?explain in Part VI how the organization maintained a close and continuous working relationship With the supported organization(s) 3 By reason of the relationship described in (2). did the organization?s supported organizations have a Signi?cant vouce in the organization?s Investment poliCIes and in directing the use of the organization?s income or assets at all times during the tax year? If ?Yes, describe in Part VI the role the organization?s supported organizations played in this regard Section E. Type Functionally-Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions): a The organizatlon satis?ed the ActIVIties Test Complete line 2 below The organization Is the parent of each of Its supported organizations. Complete line 3 below The organization supported a governmental entity Describe in Part VI how you supported a government entity (see instructions) 2 ActIVIties Test. Answer and below. Yes No its? $33: a Did substantially all of the organization's actIVIties during the tax year directly further the exempt purposes of the 5: 2g; $15k1? 3; supported organization(s) to which the organization was responswe?7 If ?Yes, then in Part VI identify those supported me, Organizations and explain how these actiwties directly furthered their exempt purposes, how the organization was 1 33.1. E, t, 5,1, responsrve to those supported organizations, and how the organization determined that these actiwties constituted substantially all of its activrties 2a t, 3? Did the actIVIties described in constitute actiwties that, but for the organization's involvement. one or more of 3 3% if A the organization's supported organization(s) would have been engaged in? If ?Yes,'explain in Part VI the reasons for Alt/.131? the organization's posrtion that its supported organization(s) would have engaged in these actiwties but for the organization?s involvement 2b 3 Parent of Supported OrganizatIons. Answer and below. 533:; a Did the organization have the power to regularly appomt or elect a majority of the o?icers, directors, or trustees of 3? each of the supported organizations? Prowde details in Part VI 3a nv',,3 2?s the organization exerCIse a substantial degree of direction over the poIICIes, programs. and actIVIties of each of its I supported organizations? If ?Yes, describe in Part VI the role played by the organization in this regard 3b BAA . TEEA0405 10/12/15 Schedule A (Form 990 or 990-EZ) 2015 Schedule A (Form 990 or 990-E2) 2015 GRASSROOT INSTITUTE OF HAWAI I INC 9 9?0 354 937 Page a Part IType Non-Functionally Integrated 509(a)(3) Supporting Organizations 1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on November 20, 1970 See instructions. All other Type non-functionally integrated supporting organizations must complete Sections A through E. Section A Adjusted Net Income (A) Prior Year 1 Net short-term capital gain 1 2 Recoveries of prior-year distributions 2 3 Other gross income (see instructions) 3 4 Add lines 1 through 3 4 5 Deprecnation and depletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 7 Other expenses (see instructions) 7 8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8 Section Minimum Asset Amount (A) Pnor Year 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short Xi? a I mg tax year or assets held for part of year) pigAverage value of secunties 1 a - Average cash balances 1 Fair market value of other non-exempt-use assets 1 Total (add lines 13, 1b. and 1c) 1 Discount claimed for blockage or other factors (explain in detail in Part VI): 2 AchIsmon indebtedness applicable to non-exempt-use assets 2 3 Subtract line 2 from line 1d 3 4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see Instructions) . . 4 5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by 035 6 7 Recoveries of pnor?year distributions 7 8 Minimum Asset Amount (add line 7 to line 6) 8 . ?33 Section Distributable Amount 1 83: Current Year 1 Adjusted net income for prior year (from Section A. line 8, Column A) 1 2 Enter 85% of line 1 2 i? 3 Minimum asset amount for prior year (from Section B. line 6. Column A) 3 4 Enter greater of line 2 or line 3 4 5 Income tax imposed in prior year 5 'f 6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see 6 7 Check here if the current year is the organization's ?rst as a non-functionally?integrated Type supporting organization (see instructions). BAA Schedule A (Form 990 or 990-EZ) 2015 TEEA0406 Schedule A (Form 990 or 990-52) 2015 GRASSROOT INSTITUTE OF HAWAI [Part IType Ill Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section Distributions 1 Amounts paid to supported organizations to accomplish exempt purposes Page 7 Current Year 2 Amounts paid to perform actwity that directly furthers exempt purposes of supported organizations. in excess of income from actiwty 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acqmre exempt-use assets 5 Quali?ed set-aSide amounts (prior IRS approval requrred) 6 Other distributions (descnbe in Part VI) See instructions 7 8 Total annual distributions. Add lines 1 through 6 -. Distributions to attentive supported organizations to.which the organization is responsrve (provrde details in Part VI). See instructions Distributable amount for 2015 from Section C. line 6 10 Line 8 amount diVided by Line 9 amount . . . "l . . Section Distribution Allocations (see instructions) Underdistributions Distributable Distributions Pre-201 5 Amount for 201 5 Distributable amount for 2015 from Section C, line 6 f?fj?; 2 Underdistnbutions. if any. for years prior to 2015 (reasonable a cause reqmred see instructions) 33%? 2? . 3 Excess distnbutions carryover. if any, to 2015. Applied to underdistnbutlons of prior years From 2013 . From 2014 Total of lines 3a through 9 Applied to 2015 distributable amount Carryover from 2010 not applied (see instructions) Remainder. Subtract lines 39, 3h, and Si from St 4 Distributions for 2015 from Section D. lane 7 . 3 Applied to underdistnbutions of prior years Applied to 2015 distnbutable amount Remainder Subtract lines 4a and 4b from 4 he 5 Remaining underdistributions for years prior to 2015, if any. Subtract lines 39 and 4a from line 2 (if amount greater than zero. see instructions) 6 Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) 7 Excess distributions carryover to 2016. Add lines Breakdown of line 7 3; u. 3? ?t fig? 6 Excess from 2013 Excess from 2014 Excess from 2015 3 BAA Schedule A (Form 990 or 990-EZ) 2015 TEEA0407 10112l15 Schedule A l-l (Form 990 or 990-E2) 2015 GRASSROOT INSTITUTE OF HAWAII. INC 99?0354 937 Pages Su plemental Information. Provide the ex lanations required by Part ll, line 10; Part II, line 17a or 17b;Par1 Ill, line 12, Part IV, Sec ion A, lines 1,113, 11b, and 11c, Part IV, Section B, Iinesl and 2, Part IV, Section C, line 1, Part IV, Section D, lines 2 and 3, Part IV, Section E, lines 1c, 2a. 2b, Ba and 3b, Part V, line 1, Part V, Section B, line le, Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2. 5, and 6 Also complete this part for any additional information. (See instructions BAA TEEA0403 10/12/15 Schedule A (Form 990 or 2015 Schedule (Form 990) 2015 GRASSROOT INSTITUTE OF HAWAII, INC 99-0354 937 Page 2 Organizations Maintaining Collections of Art, Historical Treasures, or 0ther_Similar Assets (continued) 3 Usmg the organization's achIsmon, accessmn, and other records, check any of the followmg that are a Signi?cant use of Its collection Items (check all that apply) a Public exhibition Scholarly research . Preservation for future generations Other cl Loan or exchange programs 4 Prowde a description of the organization's collections and explain how they further the organization's exempt purpose in Part 5 During the year, did the organization or receive donations of art, historical treasures, or other Similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? rid line 9, or reported an amount on Form 990, Part X, line 21. Yes EINO ?s?m Escrow and Custodial Arrangements. Complete if the organization answered 'Yes? on Form 990, Part IV, 1 a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part If 'Yes,? explain the arrangement in Part and complete the followmg table DNO Amount 6 Beginning balance 1 Additions during the year . 1 Distributions dunng the year 1 Ending balance . . 1f 2 3 Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? Yes If 'Yes,? explain the arrangement in Part Check here if the explanation has been prowded on Part Hm IPaifteVi?l Endowment Funds. Complete if the organization answered ?Yes? on Form 990, Part IV, line 10. Current year Prior year Two years back Three years back Four years back 1 a Beginning of year balance . . . Contributions Net investment earnings. gains, and losses Grants or scholarships Other expenditures for faculties and programs Administrative expenses . . . . 9 End of year balance 2 PrOVide the estimated percentage of the current year end balance (line 19, column held as. a Board deSignated or quaSi-endowment Permanent endowment Temporarily restricted endowment ?o The percentages on lines 2a. 2b, and 20 should equal 100%. 3 a Are there endOWment funds not in the possessmn of the organization that are held and administered for the organization by: unrelated organizations (ii) related organizations If 'Yes? on line 3a(ii), are the related organizations listed as reqUIred on Schedule R9 4 Describe in Part the intended uses of the organization?s endowment funds Land, Buildings, and Equipment. Complete if the organization answered ?Yes? on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Yes No 3a(i) 3a(ii) 3b Description Of DFOPGITY Cost or other Cost or other Accumulated Book value (investment) ba5is (other) de -reCIation 1 a Land BUIldings Leasehold improvements quUIpment 4,541. 2,638. 1,903. Other Total. Add lines 1a through 1e. (Column must equal Form 990, Part X, column (B), line 10c) 1 . 90 3 BAA Schedule (Form 990) 2015 TEEA3302 10112115 SCHEDULE 0 (Form 990 or 990-EZ) Department of the Treasury internal Revenue Semca Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to speci?c questions on Form 990 or 990-EZ or to provide any additional information. Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is Attach to Form 990 or 990-EZ. at OMB No 1545-0047 2015 iw??f?3ww??m ggen ?inspection 's w. "it 2- i (i Name of the organlzatlon GRASSROOT INSTITUTE OF HAWAII, INC Pt VI, Llne 19 Pt XII, Line 2c UPON REQUEST LINE 28 SHOULD SAY NO SO THIS IS NOT APPLICABLE Employer number 99-0354 937 BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or TEEA4901 Schedule 0 (Form 990 or 990-52) (2015)