Excluded from this analysis: (1) All grants below $1,000. (2) Sector-network associations — e.g. grants to secondary schools where the relevant trustee is Nicola Ngarewa, who is the Principal of Spotswood College; grants to other secondary schools are consistent with comparable grants across the region and do not in themselves constitute a COI. (3) Grants to commercial entities where the trustee's connection is as a controlling-shareholder representative (TSB Bank, Fisher Funds) — these are legitimate investment oversight roles, not personal conflicts of interest.
| Trustee | Role | Iwi / Background | Direct COI $ | Potential COI $ | % direct | Risk |
|---|---|---|---|---|---|---|
| Wharehoka Wano | Deputy Chair | Te Atiawa, Taranaki, Ngāti Mutunga | $4,618,500 | $49,500 | 17.5% | HIGH |
| Liana Poutu | Trustee | Te Atiawa, Taranaki | $4,206,000 | $59,500 | 16.0% | HIGH |
| Dion Tuuta | Trustee | Ngāti Mutunga, Te Atiawa | $4,140,000 | $54,500 | 15.7% | HIGH |
| Emma Gardiner | Trustee | Ngāruahinerangi, Ngāti Ruanui | $1,261,000 | $516,000 | 4.8% | HIGH |
| Nicola Ngarewa | Trustee | Ngāti Ruanui, Ngā Ruahine | $565,000 | $50,000 | 2.1% | MEDIUM |
| Bali Haque | Trustee | None (NZ citizen, born Pakistan) | $225,000 | — | 0.9% | LOW |
| Dianne Mason | Trustee (from Jan 2025) | None identified | $32,500 | — | 0.1% | LOW |
| Ryan Eagar | Trustee | None identified | — | — | — | NONE |
| Chris Ussher | Chair | None identified | — | — | — | NONE |
| John O'Sullivan | Trustee / Holdings Chair | None identified | — | — | — | NONE |
| Organisation | Basis | Fund | Amount | Type |
|---|---|---|---|---|
| Te Kotahitanga o Te Atiawa Trust | Elected trustee of recipient | Multi-Year | $1,500,000 | COI |
| Te Matatini (Te Tōpuni Ngarahū Ltd Partnership) | CEO of Te Tōpuni Ngārahu; organised the event | SIF P&E | $802,500 | COI |
| Taranaki Mounga Project | Te Tōpuni Ngārahu is the entity; Wano is its CEO | Multi-Year | $500,000 | COI |
| Urenui Pā Trustees | Te Atiawa hapū (Urenui) under PSGE he governs | Multi-Year | $430,000 | COI |
| Pukerangiora Management Committee | Pukerangiora hapū directly under Te Kotahitanga o Te Atiawa | SIF Capital | $400,000 | COI |
| He Toronga Pakihi ki Taranaki Trust | 8-iwi Taranaki collective — Wano is a principal figure | SIF P&E | $395,000 | COI |
| Whakatipuranga Rima Rau | Te Atiawa multi-year programme under PSGE he governs | Multi-Year | $325,000 | COI |
| Pukerangiora Management Committee | Te Atiawa hapū | SIF P&E | $60,000 | COI |
| Tawhitinui Marae - Ohounuku Reserve Trust | Named Te Atiawa marae under his governance | SCF Capital | $36,000 | COI |
| Ngāti Rahiri Hapū o Te Atiawa Inc | Named Te Atiawa hapū — directly under PSGE he governs | SCF Capital | $35,000 | COI |
| Te Atiawa Kaumātua Kaunihera Trust | Named Te Atiawa entity | SCF Capital | $30,000 | COI |
| Manukorihi Hapū Charitable Trust | Manukorihi hapū — named Te Atiawa hapū | SCF Capital | $25,000 | COI |
| Hapū Wānanga Taranaki | Taranaki hapū collective within his governance domain | Org Resilience | $25,000 | COI |
| He Toronga Pakihi ki Taranaki Trust | 8-iwi collective — Org Resilience grant | Org Resilience | $25,000 | COI |
| Manukorihi Hapū Charitable Trust | Te Atiawa hapū — programme grant | SCF P&E | $20,000 | COI |
| Manukorihi Pā Reserve Trust | Te Atiawa hapū | SCF P&E | $10,000 | COI |
| Te Kōhanga Reo o Waitara (both grants) | Te Atiawa heartland; no confirmed direct governance link to this specific kōhanga | SCF P&E + Annual | $32,500 | Potential |
| Manukorihi Pā Reserve Trust (annual) | Te Atiawa hapū — annual grant | SCF Annual | $5,000 | Potential |
| Tawhitinui Marae (annual) | Te Atiawa marae — annual grant | SCF Annual | $5,000 | Potential |
| Manukorihi Hapū Charitable Trust (annual) | Te Atiawa hapū — annual grant | SCF Annual | $2,000 | Potential |
| Manukorihi Intermediate School | Located on Manukorihi Pā; Te Atiawa affiliated but not directly governed by Te Kotahitanga | SCF Annual | $5,000 | Potential |
Wano has the broadest direct COI exposure on the board. As CEO of Te Tōpuni Ngārahu he is the principal of the entity that received $802,500 for Te Matatini and $500,000 for the Taranaki Mounga Project. As an elected trustee of Te Kotahitanga o Te Atiawa he governs the organisation receiving the largest single grant ($1.5m). His governance domain also encompasses seven named Te Atiawa hapū entities receiving a combined ~$581,000. Total confirmed direct COI: approximately $4,618,500 (17.5% of all grants).
| Organisation | Basis | Fund | Amount | Type |
|---|---|---|---|---|
| Te Kotahitanga o Te Atiawa Trust | Poutu chairs this organisation | Multi-Year | $1,500,000 | COI |
| Tui Ora Limited | Poutu is a trustee of Tui Ora | Multi-Year | $900,000 | COI |
| Urenui Pā Trustees | Te Atiawa hapū under PSGE she chairs | Multi-Year | $430,000 | COI |
| Pukerangiora Management Committee | Pukerangiora hapū under Te Kotahitanga she chairs | SIF Capital | $400,000 | COI |
| He Toronga Pakihi ki Taranaki Trust | 8-iwi collective; Poutu is senior Te Atiawa figure | SIF P&E | $395,000 | COI |
| Whakatipuranga Rima Rau | Te Atiawa programme under PSGE she chairs | Multi-Year | $325,000 | COI |
| Pukerangiora Management Committee | Te Atiawa hapū — second grant | SIF P&E | $60,000 | COI |
| Tawhitinui Marae - Ohounuku Reserve Trust | Named Te Atiawa marae under her PSGE | SCF Capital | $36,000 | COI |
| Ngāti Rahiri Hapū o Te Atiawa Inc | Named Te Atiawa hapū under PSGE she chairs | SCF Capital | $35,000 | COI |
| Te Atiawa Kaumātua Kaunihera Trust | Named Te Atiawa entity under her PSGE | SCF Capital | $30,000 | COI |
| Manukorihi Hapū Charitable Trust | Named Te Atiawa hapū (Manukorihi) | SCF Capital | $25,000 | COI |
| Hapū Wānanga Taranaki | Taranaki hapū collective | Org Resilience | $25,000 | COI |
| He Toronga Pakihi ki Taranaki Trust | 8-iwi collective — Org Resilience grant | Org Resilience | $25,000 | COI |
| Manukorihi Hapū Charitable Trust (P&E) | Te Atiawa hapū | SCF P&E | $20,000 | COI |
| Te Kōhanga Reo o Waitara (both grants) | Te Atiawa heartland; no confirmed direct governance link to this kōhanga specifically | SCF P&E + Annual | $32,500 | Potential |
| Manukorihi Pā Reserve Trust (both grants) | Te Atiawa hapū — annual/programme grants | SCF P&E + Annual | $15,000 | Potential |
| Manukorihi Hapū Charitable Trust (annual) | Te Atiawa hapū — annual grant, modest amount | SCF Annual | $2,000 | Potential |
| Manukorihi Intermediate School | On Manukorihi Pā; Te Atiawa affiliated but not directly governed by Te Kotahitanga | SCF Annual | $5,000 | Potential |
| Tawhitinui Marae (annual) | Te Atiawa marae — annual grant | SCF Annual | $5,000 | Potential |
Poutu presents the most acute structural conflict on the board. She chairs Te Kotahitanga o Te Atiawa (largest grant $1.5m) and is a trustee of Tui Ora Ltd ($900,000). Two of the largest grants in the grant list — totalling $2.4m — go to organisations she governs. Her PSGE chairmanship connects her to a further ~$1.1m in Te Atiawa hapū grants. Total direct COI: $4,206,000 (16.0%). Additionally, she is a Non-executive Director of TSB Bank NZ — the foundation's 100%-owned bank. This is a legitimate controlling-shareholder oversight role, not a personal COI, but the combination of all three roles in one person (grant-making trustee, largest grant recipient chair, and foundation bank director) is an unusual concentration.
| Organisation | Basis | Fund | Amount | Type |
|---|---|---|---|---|
| Te Kotahitanga o Te Atiawa Trust | Was CEO when grant approved; simultaneously a Toi Foundation trustee | Multi-Year | $1,500,000 | COI |
| Tui Ora Limited | Te Atiawa-led health org within Te Atiawa governance ecosystem | Multi-Year | $900,000 | COI |
| Urenui Pā Trustees | Te Atiawa hapū under PSGE he led | Multi-Year | $430,000 | COI |
| Pukerangiora Management Committee | Te Atiawa hapū under PSGE he led | SIF Capital | $400,000 | COI |
| He Toronga Pakihi ki Taranaki Trust | Taranaki 8-iwi collective | SIF P&E | $395,000 | COI |
| Whakatipuranga Rima Rau | Te Atiawa programme under PSGE he led | Multi-Year | $325,000 | COI |
| Pukerangiora Management Committee | Te Atiawa hapū — second grant | SIF P&E | $60,000 | COI |
| PKW Trust | Tuuta is a Director of PKW Holdings Limited | SIF P&E | $50,000 | COI |
| Ngāti Rahiri Hapū o Te Atiawa Inc | Named Te Atiawa hapū under PSGE he led | SCF Capital | $35,000 | COI |
| Manukorihi Hapū Charitable Trust (combined) | Named Te Atiawa hapū — capital + programme grants | SCF Capital + P&E | $45,000 | COI |
| Te Kōhanga Reo o Waitara (both grants) | Te Atiawa heartland; no confirmed direct governance link to this specific kōhanga | SCF P&E + Annual | $32,500 | Potential |
| Other Te Atiawa hapū annual grants | Annual grants to Te Atiawa-affiliated entities — modest amounts | SCF Annual | $20,000 | Potential |
| Manukorihi Hapū Charitable Trust (annual) | Te Atiawa hapū — annual grant, modest amount | SCF Annual | $2,000 | Potential |
Tuuta's most acute issue is timing: he was simultaneously CEO of Te Kotahitanga o Te Atiawa Trust and a Toi Foundation trustee when the $1.5m multi-year grant was approved — holding executive authority in both the granting body and the recipient organisation at the same point in time. His PKW Holdings directorship adds a second direct conflict ($50,000). His Te Atiawa CEO role connects him to the same hapū grants as Wano and Poutu. His TSB Bank and Toi Foundation Holdings directorships are legitimate controlling-shareholder oversight roles and are not classified as COIs.
| Organisation | Basis | Fund | Amount | Type |
|---|---|---|---|---|
| Taranaki Mounga Project | Te Tōpuni Ngārahu body — Gardiner is a board member | Multi-Year | $500,000 | COI |
| He Toronga Pakihi ki Taranaki Trust | 8-iwi collective — Gardiner is on Te Tōpuni Ngārahu board | SIF P&E | $395,000 | COI |
| Ngā Tātarakihi o Ngāruahinerangi Kōhanga Reo | Ngāruahinerangi kōhanga — Gardiner chairs the Ngāruahine PSGE | SIF Capital | $243,000 | COI |
| He Toronga Pakihi ki Taranaki Trust | 8-iwi collective — Org Resilience grant | Org Resilience | $25,000 | COI |
| Hapū Wānanga Taranaki | Taranaki hapū collective within her governance domain | Org Resilience | $25,000 | COI |
| Te Kiwai Matau o Ngāruahine Charitable Trust (capital) | Ngāruahine entity — she governs Te Kīwai Mauī o Ngāruahine | SCF Capital | $30,000 | COI |
| Te Kura o Ngā Ruahine Rangi | Ngā Ruahine school — closely affiliated with Ngāruahine | SCF Capital | $30,000 | COI |
| Te Kiwai Matau o Ngāruahine Charitable Trust (annual) | Ngāruahine entity | SCF Annual | $3,000 | COI |
| Te Kura o Ngā Ruahine Rangi (annual) | Ngā Ruahine school | SCF Annual | $10,000 | COI |
| Te Kāhui Maru Trust (combined) | South Taranaki Māori — Ngāruahine area; no confirmed direct governance role | SIF P&E + Resilience | $321,000 | Potential |
| Te Kura Kaupapa Māori o Ngāti Ruanui | Affiliated iwi school; no confirmed direct governance role for Gardiner | SIF Capital | $145,000 | Potential |
| Poutama Initiative | Māori enterprise — South Taranaki; no confirmed direct link | SIF P&E | $50,000 | Potential |
Gardiner was appointed during FY25 so her influence on this year's decisions is limited. However she chairs the Ngāruahine PSGE whose kōhanga reo received $243,000, and her Te Tōpuni Ngārahu board membership ties her to He Toronga Pakihi ($420,000) and the Taranaki Mounga Project ($500,000). Direct COI total: $1,261,000 (4.8%). Potential COI (iwi affiliation clear, direct governance link unconfirmed): $516,000. The combined exposure of $1,777,000 (6.7%) is on a similar scale to the $500,000–$900,000 single grants that place Wano, Poutu and Tuuta in the HIGH category, which is why Gardiner has been classified HIGH despite being a recent appointee. As a National-era appointee, she nonetheless brings the same deep Māori governance ecosystem connections as the Labour-era trustees.
| Organisation | Basis | Fund | Amount | Type |
|---|---|---|---|---|
| Te Kura Kaupapa Māori o Ngāti Ruanui | She is on the Ngāti Ruanui Iwi Trust board; this is the iwi's own school | SIF Capital | $145,000 | COI |
| He Toronga Pakihi ki Taranaki Trust (P&E) | Ngāti Ruanui is part of this Taranaki iwi collective; she is on the Ngāti Ruanui board | SIF P&E | $395,000 | COI |
| He Toronga Pakihi ki Taranaki Trust (Resilience) | As above | Org Resilience | $25,000 | COI |
| Spotswood College | Ngarewa is the Principal. Amount ($50,000 capital) is within normal band — Inglewood High, NP Boys' High, and Opunake High all received identical $50,000 capital grants. Warrants disclosure and recusal as good practice; quantum gives no independent grounds for concern. | SCF Capital | $50,000 | Potential |
Ngarewa's direct COIs are her Ngāti Ruanui iwi board membership. Te Kura Kaupapa Māori o Ngāti Ruanui ($145,000) is the iwi's own school and she governs the iwi — direct COI. Her Ngāti Ruanui board membership also creates a direct COI for He Toronga Pakihi ($420,000 combined), the Taranaki iwi collective of which Ngāti Ruanui is a member. Total direct COI: $565,000 (2.1%) — higher than previously stated once both He Toronga Pakihi grants are correctly included. Spotswood College ($50,000) is a potential COI only — the amount is exactly in line with comparable schools and gives no independent grounds for concern, but disclosure and recusal from that specific decision would be good practice given she is the school's principal. All other education sector grants have been excluded as sector-network associations, not governance conflicts.
| Organisation | Basis | Fund | Amount | Type |
|---|---|---|---|---|
| New Plymouth District Council (Capital) | He is an elected NPDC councillor and chaired NPDC Strategy & Operations Committee | SCF Capital | $75,000 | COI |
| New Plymouth District Council (Prog & Event) | As above | SCF P&E | $150,000 | COI |
Note on quantum: South Taranaki DC received $225,000, Stratford DC $235,000, and NPDC $225,000. All three district councils received comparable grants — no anomaly in amount. The COI is structural (he is a councillor) not quantum-based. All education sector associations removed.
Haque has one clear structural COI: elected NPDC councillor while the council receives $225,000 in grants. The quantum is not anomalous relative to the other two district councils. This conflict resolves when his NPDC term ends in 2025.
| Organisation | Basis | Fund | Amount | Type |
|---|---|---|---|---|
| New Plymouth Injury Safe Trust (P&E) | She is a trustee of this organisation | SCF P&E | $30,000 | COI |
| New Plymouth Injury Safe Trust (Annual) | As above | SCF Annual | $2,500 | COI |
Mason has one modest direct COI: trusteeship of NP Injury Safe Trust ($32,500). As a January 2025 appointee she had minimal involvement in FY25 grant decisions. Low risk.