Broken Trust

Greed, Mismanagement & Political Manipulation
at America's Largest Charitable Trust


Selected Source and Background Documents

(Many more documents will be added to this website
over the next few months. updated 4/8/06)

Contested Documents
Princess Pauahi’s Will and Basics of the 1997-1999 Controversy
Office of the Attorney General Report, Response, and Petition
Masters' and Fact-finder's Reports
Trustee Petitions, Responses, and Statements
Court Actions
Tax Issues
Misc
Broken Trust Authors Commentary
Kamehameha Schools Admission Policy

Trustee Selection

Law Review Articles
Tax Returns
Annual Reports and Financial Statements
Legal Ethics
Na Pua (from Amicus Brief filed in probate court September 30, 1998)
Na Kumu (from Amicus Brief filed in probate court September 30, 1998)
The Future
Richard Borreca
Diane Chang
John Flanagan
Charlie Memminger
David Shapiro
Henry Peters

Robert Midkiff

Keith Haugen
Pohai Ryan
Oz Stender & Beadie Dawson
Hamilton McCubbin
Clay Jones Cartoons
Corky Trinidad Cartoons
Bud Smyser columns
American Journalism Review commentary
Selected Cases
Selected Law Review Articles

Contested Documents:
PLEASE READ THIS
Independent Report on KSBE Political Activities (January 24, 2000)

Princess Pauahi’s Will and Basics of the 1997-1999 Controversy:
Will and Codicils of Bernice Pauahi Bishop
Honolulu Star-Bulletin News Coverage (1997 to present)
abde1997
abde1998
abde1999
abde2000
abde2001
abde2002
abde2003
abde2004
Broken Trust Essay with Lead Story, Editorial, and Editorial Cartoon (August 9, 1997)
Interim Trustee Removal Petition (December 13, 1999)
Chronology (1997-2000)

Office of the Attorney General Report, Response, and Petition:
Bronster's Preliminary Report (September 10, 1997)
Wakayama's Response to Matsumoto Report (September 9, 1998)
Bronster's Petition to Remove the Trustees (September 10, 1998)
Bronster Speech (March 4, 1999)

Masters' and Fact-finder's Reports:
Matsumoto’s Interim Report (November 17, 1997)
Yim's Fact-Finder Report (December 4, 1997)
Matsumoto’s Consolidated Report (August 7, 1998)
Matsumoto’s First Supplemental Report (September 29, 1998)
Matsumoto Report on IRS Demands (April 29, 1999)
Richards' Report on Trustees' Attorneys (May 18, 2000)

Trustee Petitions, Responses, and Statements:
Request for Fact-Finder (May 14, 1997)
Wong Responds to Broken Trust (August 20, 1997)
Trustees’ Response to Matsumoto's Consolidated Report (September 9, 1998)
Wong Claims Biased News Coverage (September 11, 1997)
Peters' Statement (March 2, 1999)
Peters' Tax Court Petition (August 1, 2000)

Court Actions:
Judge Chang's Removal Order (May 7, 1999)
Hirai's Appointment of Fact-Finder (June 27, 1997)
Hirai’s Findings & Conclusions (August 30, 1999)
Weil's Findings and Conclusions re Lindsey Removal (June 10, 1999)

Tax Issues:
Miller & Chevalier's Analysis (August 12, 1999) 33 & 34
Attachments to Miller & Chevalier's Analysis (August 12, 1999)
IRS Closing Agreement and Attachments (August 18, 1999)
Arthur Andersen Letter (August 19, 1999)
Kamehameha Schools' Report re Closing Agreement (2000)
White Paper on Tax Reform (July 15, 2004)

Misc:
Broken Trust II Essay (November 27, 1997)
Findings of Fact and Conclusions of Law re Lindsey Removal Trial (June 10, 1999)
Renewed Trust Essay (October 23, 1999)
Kamehameha Schools Website

Broken Trust Authors Commentary:
Broken Trust and Lead Story (August 9, 1997)
Response to Waihee (August 19, 1997)
Wong on Broken Trust, and Authors' Response (August 20, 1997)
Justices on Broken Trust, and Authors' Response (August 21, 1997)
Joint Statement (August 28, 1997)
Kekumano Talks to Rotary (September 10, 1997)
Critique of Trustees and Aipa (September 24, 1997)
Broken Trust II (November 27, 1997)
Kekumano on Broken Trust II (December 5, 1997)
Trustee Selection (December 30, 1997)
More on Trustee Selection (February 20, 1998)
Trustee Compensation Bill (May 19, 1998)
Heen on Lingle's KSBE Statements (July 11, 1998)
Roth Endorses Lingle (August 21, 1998)
Trustee Governance (September 5, 1998)
Roth on Cayetano's Role (September 16, 1998)
Justice Delayed is Justice Denied (December 3, 1998)
Overview of the Controversy as of late 1998
Judiciary's Failure to Remove Trustees
(March 15, 1999)
McCorriston's Role (March 26, 1999)
Use of Trust Funds to Pay Lawyers (April 24, 1999)
Peters and Reasonable Compensation (August 21, 1999)
Trustee Fees(September 11, 1999)
Renewed Trust (October 23, 1999)
Interim Trustees Should Clean House (May 6, 2000)
KSBE Trustees Performed Poorly (July 7, 2000)
Where Were All the Lawyers? (December 9, 2000)
Her Will Be Done (July 28, 2002)
Her Will Be Done - Expanded Version (September, 2002)
Broken Trust Authors' Advertiser Commentary (1997-1999)

Kamehameha Schools Admission Policy:
Bob Jones University v. United States (1983)
1999 IRS Statement (February 4, 1999)
Tehranian article on KS admissions policy (2000)
Rice v. Cayetano (February 23, 2000)
Her Will Be Done Essay (July 28, 2002)
Footnoted Version of Her Will Be Done Essay (September 2002)
Trustees' Statement (July 28, 2002)
News Article about Doe v. Kamehameha Schools August 2, 2005)
Doe v. Kamehameha Schools (August 2, 2005)

Trustee Selection:
Why Justices Should Not Select Trustees (1997/1999)
Common Cause Letter and Attachments (1993)

Law Review Articles:
Overview -- Halbach
Cy Pres Doctrine -- Johnson
Princess Pauahi -- Seto and Kohm
IRS Role -- Brody
Selecting Trustees -- Beh
Trustee Compensation -- Frumkin and Andre-Clark
Conflicts of Interest -- McCall
Roth Reply to McCall
McCall Reply to Roth
KS Admissions -- Tehranian
KS and the Constitution -- Van Dyke

Tax Returns:
KAA 1997
KAA 1998
KAA 1999
KAA 2000
KAA 2001
KS 1997
KS 1998
KS 1999
KS 2000
KS 2001
KS 2002
KS 2003
PF 1999
PF 2000
PF 2001
PF 2002
PF 2003

Annual Reports and Financial Statements:
2002-2003 Financial Statements
2002-2003 Annual Report
2000 Annual Report re Closing Statement
Kamehameha Schools Strategic Plan 2000-2015

Legal Ethics:
Article on Trustee-Beneficiary and Attorney-Client Relationships (January 2000)
Where Were Bishop Estate's Lawyers? (December 9, 2000)
Trustees' Lawyers Discuss Legal Ethics (April 26-27, 2001)

Na Pua (from Amicus Brief filed in probate court September 30, 1998):
Press Release (June 3, 1997)
Mission Statement June 24, 1997)
Alumni Assn Presidents Call to Remove Five Trustees (September 24, 1998)
Joint Call to Remove Five Trustees (September 27, 1998)
PTA Call to Remove Five Trustees (September 28, 1998)
Toni Lee Statement (September 29, 1998)
Union Lawyer Statement (September 29, 1998)
Amicus Brief (September 30, 1998)
Jan Dill Speech (October 3, 1997)

Na Kumu (from Amicus Brief filed in probate court September 30, 1998):
Statement of Concerns (May 15, 1997)
Faculty Concerns (May 20, 1997)
Communications with Trustees (May 28, 1997)
Press Release (June 5, 1997)
Memo to Jervis (June 9, 1997)
Letter re Interrogation of Student (July 13, 1997)
Call for Fundamental Change (July 16, 1997)
Memo to Jervis (August 5, 1997)
Aipa response re Union (August 8, 1997)
Memo to Ramos (August 19, 1997)
Memo to Jervis (August 24, 1997)
Support for Na Kumu Leaders (September 11, 1997)
Memo to Ramos and Kukea (September 18, 1997)
Memo to Ramos and Kukea (October 17, 1997)
Chun et al Response to 9-18-97 Memo (October 17, 1997)
Public Statement (October 19, 1997)
Concerns, Visions, Goals (October 30, 1997)
Vision and Goals (undated)
Statement of Concerns (November 7, 1997)
Re Union Formation (November 17, 1997)
Memo re Communications with Trustees (November 17, 1997)
Memo to Bronster (December 8, 1997)
Vision and Goals (February 17, 1998)
Union Leaders Letter to Editor (undated)
Re Peterson Consulting (May 14, 1998)
Wong Memo re Union (August 7, 1998)
Memo re Union (August 29, 1998)
Call to Remove Trustees (September 9, 1998)
Call to Remove Five Trustees (September 29, 1998)

The Future:
Kamehameha Schools Strategic Plan--2000 to 2015
Kamehameha Schools Website

Richard Borreca:

http://starbulletin.com/97/08/13/editorial/borreca.html
http://starbulletin.com/97/09/24/editorial/borreca.html
http://starbulletin.com/98/01/21/editorial/borreca.html
http://starbulletin.com/98/11/25/editorial/borreca.html

Diane Chang:
http://starbulletin.com/97/08/15/editorial/chang.html
http://starbulletin.com/97/08/18/editorial/chang.html
http://starbulletin.com/97/11/10/editorial/chang.html
http://starbulletin.com/97/11/24/editorial/chang.html
http://starbulletin.com/97/12/12/editorial/chang.html
http://starbulletin.com/98/01/23/editorial/chang.html
http://starbulletin.com/98/02/27/editorial/chang.html
http://starbulletin.com/1999/01/04/editorial/chang.html
http://starbulletin.com/2000/05/01/editorial/chang.html

John Flanagan:
http://starbulletin.com/97/08/25/editorial/flanagan.html
http://starbulletin.com/98/06/08/editorial/flanagan.html
http://starbulletin.com/98/08/31/editorial/flanagan.html
http://starbulletin.com/2000/02/26/editorial/flanagan.html

Charlie Memminger:
http://starbulletin.com/97/08/15/features/memminger.html
http://starbulletin.com/97/08/20/features/memminger.html
http://starbulletin.com/97/08/22/features/memminger.html
http://starbulletin.com/97/12/10/features/memminger.html
http://starbulletin.com/97/12/17/features/memminger.html
http://starbulletin.com/98/03/13/features/memminger.html
http://starbulletin.com/98/05/01/features/memminger.html
http://starbulletin.com/98/06/05/features/memminger.html
http://starbulletin.com/2004/01/15/features/memminger.html

David Shapiro:
http://starbulletin.com/97/08/18/editorial/shapiro.html
http://starbulletin.com/97/09/01/editorial/shapiro.html
http://starbulletin.com/97/11/10/editorial/shapiro.html
http://starbulletin.com/97/11/24/editorial/shapiro.html
http://starbulletin.com/97/12/01/editorial/shapiro.html
http://starbulletin.com/98/05/18/editorial/shapiro.html
http://starbulletin.com/98/07/27/editorial/shapiro.html
http://starbulletin.com/98/09/12/editorial/shapiro.html
http://starbulletin.com/98/10/10/editorial/shapiro.html
http://starbulletin.com/1999/02/20/editorial/shapiro.html
http://starbulletin.com/1999/03/20/editorial/shapiro.html

Henry Peters:
Pauahi's Will Must Stand
State Stealing from Hawaiians

Robert Midkiff:
Kamehameha Schools Should Incorporate

Keith Haugen:
Admit At-Risk Students First

Pohai Ryan:
Admit Hawaiians Only

Oz Stender & Beadie Dawson:
Pauahi Wanted Preference for Hawaiians

Hamilton McCubbin:
KS Must Continue to Serve All Hawaiians

Clay Jones Cartoons:
1997:
http://starbulletin.com/97/08/18/news/clay.html
http://starbulletin.com/97/08/21/news/clay.html
http://starbulletin.com/97/08/22/editorial/jones.html
http://starbulletin.com/97/08/25/news/clay.html
http://starbulletin.com/97/08/26/news/clay.html
http://starbulletin.com/97/08/27/news/clay.html
http://starbulletin.com/97/09/04/news/clay.html
http://starbulletin.com/97/09/11/news/clay.html
http://starbulletin.com/97/09/12/editorial/jones.html
http://starbulletin.com/97/09/15/news/clay.html
http://starbulletin.com/97/09/17/news/clay.html
http://starbulletin.com/97/09/18/news/clay.html
http://starbulletin.com/97/09/19/news/clay.html
http://starbulletin.com/97/09/22/news/clay.html
http://starbulletin.com/97/09/23/news/clay.html
http://starbulletin.com/97/09/24/news/clay.html
http://starbulletin.com/97/10/06/news/clay.html
http://starbulletin.com/97/10/10/news/clay.html
http://starbulletin.com/97/10/14/news/clay.html
http://starbulletin.com/97/10/20/news/clay.html
http://starbulletin.com/97/10/21/news/clay.html
http://starbulletin.com/97/10/21/editorial/jones.html
http://starbulletin.com/97/10/28/news/clay.html
http://starbulletin.com/97/10/29/news/clay.html
http://starbulletin.com/97/10/31/editorial/jones.html
http://starbulletin.com/97/11/05/news/clay.html
http://starbulletin.com/97/11/07/news/clay.html
http://starbulletin.com/97/11/10/news/clay.html
http://starbulletin.com/97/11/12/news/clay.html
http://starbulletin.com/97/11/14/news/clay.html
http://starbulletin.com/97/11/17/news/clay.html
http://starbulletin.com/97/11/18/news/clay.html
http://starbulletin.com/97/11/20/news/clay.html
http://starbulletin.com/97/11/20/editorial/jones.html
http://starbulletin.com/97/11/26/news/clay.html
http://starbulletin.com/97/11/27/editorial/jones.html
http://starbulletin.com/97/11/28/news/clay.html
http://starbulletin.com/97/12/04/news/clay.html
http://starbulletin.com/97/12/05/news/clay.html
http://starbulletin.com/97/12/09/news/clay.html
http://starbulletin.com/97/12/10/news/clay.html
http://starbulletin.com/97/12/15/news/clay.html
http://starbulletin.com/97/12/16/editorial/jones.html
http://starbulletin.com/97/12/18/news/clay.html
http://starbulletin.com/97/12/19/news/clay.html
http://starbulletin.com/97/12/22/news/clay.html
http://starbulletin.com/97/12/25/editorial/jones.html
http://starbulletin.com/97/12/31/news/clay.html

1998:
http://starbulletin.com/98/01/06/news/clay.html
http://starbulletin.com/98/01/12/news/clay.html
http://starbulletin.com/98/01/20/news/clay.html
http://starbulletin.com/98/01/30/news/clay.html
http://starbulletin.com/98/02/03/news/clay.html
http://starbulletin.com/98/02/04/editorial/jones.html
http://starbulletin.com/98/02/10/news/clay.html
http://starbulletin.com/98/02/13/news/clay.html
http://starbulletin.com/98/02/20/news/clay.html
http://starbulletin.com/98/02/23/news/clay.html
http://starbulletin.com/98/03/03/news/clay.html
http://starbulletin.com/98/03/13/news/clay.html
http://starbulletin.com/98/03/16/news/clay.html
http://starbulletin.com/98/03/23/news/clay.html
http://starbulletin.com/98/03/25/news/clay.html
http://starbulletin.com/98/03/30/news/clay.html
http://starbulletin.com/98/03/30/editorial/jones.html
http://starbulletin.com/98/03/31/news/clay.html

Corky Trinidad:
1998:
http://starbulletin.com/98/04/13/news/corky.html
http://starbulletin.com/98/06/04/editorial/corky.html
http://starbulletin.com/98/06/15/news/corky.html
http://starbulletin.com/98/08/13/editorial/corky.html
http://starbulletin.com/98/08/19/news/corky.html
http://starbulletin.com/98/09/10/news/corky.html
http://starbulletin.com/98/09/16/news/index.html
http://starbulletin.com/98/12/01/news/index.html

1999:
http://starbulletin.com/1999/02/18/news/index.html
http://starbulletin.com/1999/04/27/news/corky.html
http://starbulletin.com/1999/09/15/news/corky.html

Bud Smyser columns:
“Bishop Trustees Should Be More Active,” January 13, 1997
“Broken Trust Report was Sorely Needed,”August 14, 1997
“Bishop Estate Trustees’ Flawed Response,” September 2, 1997
“Advisory Panel Voted 8-3 Against Waihee,” September 4, 1997
“Political Choices for Bishop Estate Board,” September 9, 1997
“Penny Pinching by Bishop Estate,” September 11, 1997
“How the Campbell Estate Operates,” September 23, 1997
"How Campbell, Bishop, Differ,” September 25, 1997
“A Strategy for Bishop Estate Trustees,” September 30, 1997
“Charitable Trusts and the Bishop Estate,” October 7, 1997
“A Vision of a Reformed Bishop Estate,” November 4, 1997
“Public Scrutiny Vital in Trustee Selection,” December 23, 1997
“Winners and Losers in 1998 Legislature,” May 19, 1998
“Schools Should Get $500 Million,” August 25, 1998
“Matsuo Takabuki Tells His Success Story,” November 10, 1998
“Political Influence in Selecting Trustees,” January 19, 1999
“Bishop Estate Trustees are Masters of Delay,” May 4, 1999
“New Trustees Won’t Be Permanent,” May 20, 1999
“People Who Changed Kamehameha,” March 2, 2000
“How ‘Broken Trust’ Was Conceived,” April 18, 2000

American Journalism Review commentary:
Pulse of Paradise article (January 2001)
Advertiser's response (March 2001)
Roth's response to Advertiser (June 2001)
Star-Bulletin's independence (February 2001)

Selected Cases:
Hawaii Housing Authority v. Midkiff, 467 U.S. 229 (1984):
U.S. Supreme Court mandatory upholds leasehold conversion
11 Hawaii 33 (1897)
11 Hawaii 153 (1897)
11 Hawaii 535 (1898)
13 Hawaii 671 (1901)
29 Hawaii 169 (1926)

Selected Law Review Articles:
Halbach, Edward C. Jr., “Introduction to Symposium Issue on the Bishop Estate Controversy,” 21 U. Haw. L. Rev. vii (1999)

Johnson, Alex M. Jr., “Limiting Dead Hand Control of Charitable Trusts: Expanding the Use of the Cy Pres Doctrine,” 21 U. Haw. L. Rev. 353 (1999)

Seto, Robert Mahealani; Kohm, Lynne Marie, “Of Princesses, Charities, Trustees, and Fairytales: A Lesson of the Simple Wishes of Princess Bernice Pauahi Bishop,” 21 U. Haw. L. Rev. 393 (1999)

Frumkin, Peter; Andre-Clark, Alice, “Nonprofit Compensation and the Market,” 21 U. Haw. L. Rev. 425 (1999)

McCall, James R., “Endangering Individual Autonomy in Choice of Lawyers and Trustees - Misconceived Conflict of Interest Claims in the Kamehameha Schools Bishop Estate Litigation,” 21 U. Haw. L. Rev. 487 (1999)

Roth, Randall W., “Understanding the Attorney-Client and Trustee-Beneficiary Relationships in the Kamehameha Schools Bishop Estate Litigation: A Reply to Professor McCall,” 21 U. Haw. L. Rev. 511 (1999)

McCall, James R., “Comment on Professor Roth's Reply,” 21 U. Haw. L. Rev. 531 (1999)

Brody, Evelyn, “Taxing Time for the Bishop Estate: What Is the I.R.S. Role in Charity Governance,” 21 U. Haw. L. Rev. 537 (1999)

Gary, Susan N., “Regulating the Management of Charities: Trust Law, Corporate Law, and Tax Law, 21 U. Haw. L. Rev. 593 (1999)

Beh, Hazel, “Why the Justices Should Stop Appointing Bishop Estate Trustees,” 21 U. Haw. L. Rev. 659 (1999)

Chronology of Events in the Kamehameha Schools Bishop Estate Controversy 1997-2000 (Appendix A), 21 U. Haw. L. Rev. 673 (1999)

Will and Codicils of Bernice Pauahi Bishop (Appendix B), 21 U. Haw. L. Rev. 679 (1999)

Harvard Law Review Note on Doe v. Kamehameha Schools (December 2005):

 



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