David Louie and Richard Lim made the most money.

Bruce Coppa, Glenn Okimoto and Kalbert Young owe the most money.

Darryll Wong, Alapaki Nahale-a, Sunshine Topping and Pat McManaman owe nothing above $3,000.

And Lim has the most assets and served on the most boards — by far.

The public disclosures, filed with the Hawaii State Ethics Commission, also show that Kealii Lopez, Dwight Takamine and William Aila did not report their primary income for 2010.

Those are some of the highlights of a Civil Beat review of financial disclosure filings from the Cabinet and chief of staff for Gov. Neil Abercrombie.

Disclosures Required by Law

State law requires directors, deputies and division chiefs of every state department to file the financial disclosures.

The assistants in the offices of the governor and the lieutenant governor (other than persons employed in clerical, secretarial or similar positions) are also required to file disclosures, although that information is confidential.

Civil Beat examined the disclosures of Abercrombie’s 16 Cabinet heads and Chief of Staff Amy Asselbaye.

Here’s what we found.

Amy Asselbaye

Chief of Staff

In her Jan. 20 filing, Asselbaye reports making between $10,000 and $25,000 as Abercrombie’s congressional chief of staff (he resigned in March 2010) and between $25,000 and $50,000 as director of operations for Abercrombie’s gubernatorial campaign.

She also reports shares with Hardin County Bancorporation in Iowa valued between $250,000 and $500,000. (Asselbaye was born in Iowa.) Asselbaye owes between $50,000 and $100,000 to Hardin County Savings Bank.

Asselbaye’s spouse is listed as earning between $10,000 and $25,000 as an environmental scientist for Honolulu company Environet and between $1,000 and $10,000 for solar energy sales with Honolulu company Distributed Energy Partners. Her spouse also owes between $10,000 and $25,000 in student loans.

David Louie

Attorney General

In his March 1 filing, Louie reports that — as a managing partner for Roeca Louie & Hiraoka — he earned between $250,000 and $500,000.

He had a 45 percent interest in the firm that is valued at $1 million or more, but he transferred ownership on Jan. 13. (The disclosure form does not indicate to whom the ownership was transferred, or for how much.)

Louie’s wife earned between $25,000 and $50,000 as a media supervisor for Milici Valenti Ng Pack. She has property in Berkeley, Calif., valued between $750,000 and $1 million, and property in Santa Rosa, Calif., valued between $50,000 and $100,000.

The couple owe between $50,000 and $100,000 to Chase Bank in Phoenix, Ariz.

Richard Lim

Director, Department of Business, Economic Development and Tourism

In his Jan. 12 filing, Lim reports income of between $250,000 and $500,000 for consulting work with Central Pacific Bank. He owes between $150,000 and $250,000 to Bank of America.

Lim also lists interests in 22 businesses. The largest, real-estate business with Honolulu business R2B Investors, is valued between $500,000 and $750,000.

Other Lim business interests include merchant banking, hedge funds, oil shares, medical devices, the Internet, film and technology with companies in Hawaii, California, New York, New Hampshire and British Columbia.

Lim discloses 12 transfers of ownership and beneficial business interests in 2010. The companies listed include Lehman Brothers, Pfizer and several energy companies.

Lim reports being a member of 11 organizations, including the Pacific Rim Foundation, the Pacific Asian Affairs Council, Hawaii Technology Development Venture, the Hawaii Institute of Public Affairs, Chaminade University and Sennet Capital of Vancouver, B.C. Lim’s compensation for all positions was less than $1,000.

Lim’s spouse lists nearly 70 business interests. They include stocks with First Trust/Four Corners valued between $500,000 and $750,000, and stock with Hawaiian Electric Industries valued between $750,000 and $1,000,000.

She also has stock with Las Vegas Sands Corp., with Dallas-based Titanium Metals, with China-based Aluminum Corp., with Houston-based Conoco Philips, with ConAgra Foods and with Denver-based United States Natural Gas.

Lim’s spouse disclosed transfer of ownership or beneficial business interest for some of these companies in 2010, including HEI.

The couple own a Kilauea Avenue property valued between $250,000 and $500,000.

Bruce Coppa

Director, Department of Accounting and General Services

In his Dec. 22, 2010, filing, Coppa reports three sources of income: between $50,000 and $100,000 as chief operating officer for PR firm Communications Pacific, between $10,000 and $25,000 for his Coppa Consulting business and between $25,000 and $50,000 for real estate sales with Hawaii 5-O Properties.

He reports investments between $50,000 and $100,000 with commercial real estate company Kapolei Gateway, and a 2.7 percent share of another commercial real estate company, Pacific Perspectives Investment & DC Development, where Coppa is a partner.

Coppa owes between $500,000 and $750,000 to Chase Bank; between $10,000 and $25,000 to Chase Bank, Wells Fargo and a creditor identified as Xpress; and between $1,000 and $10,000 to American Savings.

Coppa is chairman of the March of Dimes, a board member of the UH Foundation, vice chairman of the YMCA, a trustee of the East-West Center Foundation and a board member of the Hawaii Humane Society. He reports no compensation for the positions.

Russell Kokubun

Director, Department of Agriculture

In his Jan. 11 filing, Kokubun, who was a state senator before going to work for the administration, reports a salary between $25,000 and $50,000.

Kokubun and his wife owe the Bank of Hawaii between $25,000 and $50,000 for a mortgage, and between $10,000 and $25,000 each for home equity and a car loan.

Kokubun has stock with Ford Motor Co. and QLogic Corp., and shares with American Capitol Mutual Fund and Franklin Templeton. Each is valued between $1,000 and $10,000.

Kokubun’s spouse, an administrator with the Hawaii Department of Education, made between $50,000 and $100,000.

She has stock with Ford Motor Co., Hawaiian Electric Industries, Weatherford International (oilfield products), Grant Prideco (oilfield products) and Abbott Laboratories (pharmaceuticals). The value of the stocks each range as low as $1,000 to as high as $25,000.

As well, Kokubun’s wife has shares with First Eagle Mutual Fund valued between $1,000 and $10,000.

The couple jointly has stock with HEI, Abbott Laboratories and Merck (pharmaceuticals), each valued as low as $1,000 and as high as $50,000; and shares with First Eagle valued between $10,000 but less than $25,000.

Kalbert Young

Director, Department of Budget and Finance

In his Dec. 16, 2010, filing, Young — as director of finance for Maui County — earned between $50,000 and $100,000. He also served as director for the Community Clinic of Maui for which compensation was less than $1,000.

Young’s spouse, an executive assistant to Maui’s mayor, earned between $50,000 and $100,000. The couple owed between $250,000 and $500,000 to Wells Fargo Home Mortgage and between $500,000 and $750,000 to Territorial Savings Bank.

Kealii Lopez

Director, Department of Commerce and Cultural Affairs

In her Feb. 18 filing, Lopez did not disclose any income as president and CEO of ‘Ölelo Community Media, a job that she held for most of last year.

Rather, Lopez’s 2010 filing lists her income (between $100,000 and $150,000) for her current position, though she started on Dec. 21.

She reports owing between $10,000 and $50,000 to Hawaiian Tel Employees Federal Credit Union.

Lopez is a trustee with Chaminade University Educational Fund, an unpaid position.

Darryll D.M. Wong

Adjutant General, Department of Defense

In his Feb. 24 filing, Wong reports income between $100,000 and $150,000 as a commander with the Hawaii Air National Guard, and between $25,000 and $50,000 as a pilot for Aeko Kula Inc., an air cargo business.

He also reports owning a parcel of land in Colorado valued at $8,400.

Wong’s spouse has majority interest in a retail-wholesale business called Taj Clubhouse, but the value of the interest was not disclosed. Income from the company was under $1,000.

Alapaki Nahale-a

Director, Department of Hawaiian Home Lands

In his May 9 filing, Nahale-a earned between $50,000 and $100,000 for consulting and management with Hawaii Charter Schools Network, and between $10,000 and $25,000 for similar work with Laupahoehoe Alumni Community Association.

He owns a consulting business called The Strive Company that is valued between $1,000 and $10,000.

Nahale-a received no compensation as a board member or commissioner for five organizations, including the Hawaiian Homes Commission and the Hawaii County Charter Commission.

Nahale-a’s spouse earned between $10,000 and $25,000 as an administrative assistant for Kakoo Ka Umeke, an education hui.

Loretta Fuddy

Director, Department of Health

In her Jan. 19 filing, which was complied before Fuddy was elevated from deputy director to director, she lists income of $102,000 (Fuddy lists actual figures, not ranges) as a public health administrator with the Family Health Services division of DOH.

She reports that she owes Bank of America for a mortgage ($200,000) and credit card ($10,000) as well as the Hawaii State Federal Credit Union for a line of equity ($62,000).

Fuddy also served as a board member of March of Dimes, secretary for the Association of Maternal and Child Health Programs (it’s in Washington, D.C.) and chair of the Hawaii Children’s Trust Fund. The positions are unpaid.

Sunshine Topping

Director, Department of Human Resources

In her Jan. 14 filing

Topping reports income of between $50,000 and $100,000 as human resources director for Sandwich Isles Communications.

Topping’s husband, a senior electrical engineer with BAE Systems, has an income of between $50,000 and $100,000.

The couple have investments of between $1,000 and $10,000 in an equipment-rental company in Hermosa Beach, Calif., called Ohana Decks.

Pat McManaman

Director, Department of Human Services

In her undated filing, McManaman reports income of between $50,000 and $100,000 as attorney and deputy director of the Hawaii Civil Rights Commission.

McManaman was also treasurer for the Na Loio Immigrant Rights and Public Interest Law Center, an unpaid position.

McManaman’s spouse earned between $100,000 and $150,000 as a judge and attorney with the Hawaii State Judiciary. He has mutual funds with Vanguard Mutual valued at $6,579 and mutual funds with American Century Investments valued at $19,120.

The couple have property in Centralia, Illinois, valued at $20,000.

Dwight Takamine

Director, Department of Labor and Industrial Relations

In his Jan. 12 filing — although he was a state senator last year before being appointed to the Cabinet — Takamine does not list that salary. Instead, he cites his current income (between $100,000 and $150,000).

He does list, however, an eponymously named law corporation of which he owns 100 shares.

Takamine owes $230,000 for a mortgage and $148,000 for a line of credit from First Hawaiian Bank. He also owes $97,000 to Central Pacific Bank.

He served on the board of directors for the Brantley Center in Honokaa and the Laupahoehoe Train Museum, both on the Big Island.

Takamine’s spouse is manager of Yogurtland in Hilo, a position that pays between $25,000 and $50,000. She owes $8,000 to CitiFinancial and $13,000 to Beneficial Finance of City of Indu, Calif.

William Aila

Director, Department of Land and Natural Resources

In his Feb. 16 filing, Aila did not report any income, though he was the Waianae harbormaster in 2010.

But, he listed uncompensated positions held with four organizations, including Waianae Coast Development Corporation.

Aila did report an honorarium from the Office of Hawaiian Affairs (for less than $1,000) regarding consultation on the Papahanaumokuakea National Marine Monument.

Aila and his spouse own Aila Enterprises — plant nursery sales, commercial fishing and consultation on Native Hawaiian issues. They owe between $50,000 and $100,000 to Home Street Bank in Seattle.

Jodie Maesaka-Hirata

Director, Department of Public Safety

In her Feb. 28 filing, Maesaka-Hirata reports income between $50,000 and $100,000 as acting warden of Waiawa Correctional Facility,

Maesaka-Hirata’s spouse made between $50,000 and $100,000 as a social worker with the Department of Human Services.

The couple report between $25,000 and $50,000 in income from a rental property valued between $500,000 and $750,000. They also have two mortgages with Bank of Hawaii, each between $250,000 and $500,000.

Fred Pablo

Director, Department of Taxation

In his Jan. 10 filing, Pablo reports an income of $96,000 as budget director of Maui County.

(Pablo also listed exact figures.)

He and his wife own $408,800 to Hawaii State Federal Credit Union.

Glenn Okimoto

Director, Department of Transportation

In his Jan. 18 filing, Okimoto reports income between $100,000 and $150,000 as an administrator with the DOT.

Okimoto’s spouse is a banker with First Hawaiian Bank, earning a salary between $50,000 and $100,000.

The couple owe more than $1 million to First Hawaiian Bank and between $100,000 and $150,000 to American Savings Bank.

The couple also lists four properties, including ones in Kahala and Waipahu that are each valued between $500,000 and $750,000.

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