Richard Kido's Power Point Presentation
Chuck Rettig of Hochman Salkin Rettig Toscher & Perez, PC, with offices in Beverly Hills, CA and Honolulu, HI, specializes in tax controversies as well as tax, business, charitable and estate planning, and family wealth transfers. Chuck is the Past-Chair of the IRS Advisory Council, a Regent and an Elected Fellow of the American College of Tax Counsel; the Past-Chair of the Committee on Civil and Criminal Tax Penalties and the Committee on Appointments to the U.S. Tax Court for the ABA Taxation Section, and a frequent lecturer before national, state and local professional organizations.
Hugh R. Jones has served with the Hawaii Attorney General's office for 24 years and is a Supervising Deputy Attorney in the Tax & Charities Division of the Hawaii Attorney General's office. Jones' Division provides regulatory oversight over 4,500 public charities, charitable trusts, and private foundations in Hawaii. The Division also provides regulatory oversight over professional solicitors and fundraising counsel and enforces Hawaii's charitable solicitation law. Jones has drafted and successfully enacted five significant legislative initiatives to adopt or amend the State's nonprofit corporation and charitable solicitation laws to strengthen the State's oversight of charitable organizations and charitable solicitation. Jones graduated from the University of Wisconsin Law School in 1986. Jones is the past president of the Hawaii State Bar Association and the National Association of State Charity Officials. Jones is a frequent speaker and faculty member at Hawaii and mainland conferences and seminars devoted to nonprofit governance and regulatory matters and since 2010 has been a visiting professor of law at the William S. Richardson School of Law, teaching the Law of Nonprofit and Tax Exempt Organizations.
As an independent consultant, Kilikina Mahi works with nonprofit organizations in the areas of financial sustainability, operations management and business planning. Kina brings her experience in not-for-profit, philanthropy, and the private sector to her work with community based organizations. Most recently, she was a Senior Program Officer with the Hawaii Community Foundation. Prior to that Kina was Executive Director of College Connections Hawaii and Executive Administrator for Kaʻala Farm. She has also worked at Bank of Hawaii and 3Point Consulting, and is the co-founder of Hello Makana, a Hawaii-based social enterprise. Kina has a BS in Economics from Santa Clara University and an MBA from the University of California at Berkeley.
Benjamin R. Brower is an administrative rules specialist with the Hawaii Department of Taxation. He obtained his law degree from the William S. Richardson School of Law at the University of Hawaii at Manoa.
Reg Baker, CPA is the former Executive Vice President, Treasurer, CFO & COO for HMAA. Mr. Baker has over 30 years' experience managing a variety of businesses including healthcare insurance, physician groups and ancillary healthcare services and has presented numerous ACA updates on all islands. Mr. Baker currently serves on the Board of Directors of Hawaii Association of Health Plans, is Chairman of Junior Achievement of Hawaii and Treasurer of Smart Business Hawaii. He chairs the Small Business Committee for the Hawaii State Chamber of Commerce, is a past Treasurer of the Chamber of Commerce of Hawaii and past two-term Chair of the Hawaii Society of CPA's.
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 member of the Board of Regents for Chaminade University in an ex-officio capacity as part of his role as faculty senate president (2009.) 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. 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 has made presentations at numerous conferences, primarily on non-profit accounting and service-learning. Richard has been selected to participate in New York University's Faculty Resource Network Scholars-in-Residence Program every June for the past 7 years. Richard is active in the Honolulu business community as a consultant and accounting practitioner and is a member of the board of several non-profit organizations.
Terry is a 1976 graduate of Punahou School, and he received his B.A. from Stanford University and his M.A. from Tufts University's Fletcher School of Law and Diplomacy. Terry received his Executive M.B.A. from the Shidler College of Business at the University of Hawai'i. From 1989 to early 1995, Terry served as program officer for human rights and governance for the Ford Foundation in the Philippines.
From his base in Manila, Terry traveled the length of the archipelago, implementing a grantmaking strategy to increase the capacity of the poor and other disadvantaged groups to use the legal process and democratic institutions to protect and promote their rights and to improve the government's responsiveness to their needs. From early 1995 until early 1998, Terry lived in New Delhi while managing the Ford Foundation's portfolios in governance and international cooperation in South Asia. He was responsible for the design and execution of research, policy analysis and dialogue programs to reduce the risks of war and promote greater security and cooperation among the seven nations of South Asia.
Terry moved back home to Honolulu in April 1998 to join the Consuelo Foundation as Chief Program Officer. He was responsible for the design, implementation, supervision, and evaluation of all programs in the state of Hawai'i. Programmatic goals included strengthening children and families through community development and asset building, preventing child abuse and neglect by strengthening parent-infant bonds, and enhancing the status of women.
Terry joined the Harold K.L. Castle Foundation as Vice President and Executive Director in September 2003. He also volunteers on several nonprofit advisory boards as well as on the boards of the HMSA Foundation and the Learning Coalition.
He and his wife Julie, who is a second-grade teacher at Kamehameha Schools, have two young children, Gracie and Geoffrey.
Wayne M. Tanna is a professor of accounting at Chaminade University in Honolulu, Hawaii. Wayne is a Sam Walton Fellow and a faculty advisor to Chaminade's Business Ethics Student case study competition team. He is also the advisor to the Samoan Club at Chaminade.
Wayne has executive appointments to federal and state advisory committees including the IRS national Taxpayer Advocacy Panel, the Hawaii Advisory Committee to the United States Commission on Civil Rights and the Hawaii Taskforce on Financial Education and Asset Building.
Wayne has volunteered with Special Olympics for over 38 years and for the past 18 has been the powerlifting coach for the Ducks of Hawaii Special Olympics. He has also for the past 31 years been a volunteer income tax preparer, instructor, and coordinator for the Internal Revenue Service's Volunteer Income Tax Assistance (VITA) Program; Wayne has been a reading teacher for Project Literacy U.S. (PLUS); volunteer Guardian Ad Litem; and provider of pro bono legal services to individuals and nonprofit community organizations.
Wayne's current law practice is in the areas of poverty law and civil rights and has been preformed exclusively pro bono publico for the past 22 years. Wayne was awarded The President's Volunteer Service Award, 2008, Presented by the President's Council on Service and Civic Participation. This national award recognizes exemplary volunteer service to the community and country.