2024-10-30T15:22:17-05:00 2023-12-31 990333848 EGAMI & ICHIKAWA CPAS INC 615 PIIKOI STREET SUITE 2001 HONOLULU HI 968143147 990 2023-01-01 990337979 PEARL HARBOR AVIATION MUSEUM PEAR 8084411015 319 LEXINGTON BLVD HONOLULU HI 96818 ELISSA LINES INTERIM EXECUTIVE DIRECTOR 8084411015 2024-10-16 1 0 OWEN M FUKUMOTO P00436477 8085912772 2024-10-16 2023 2024-10-15 13:58:12Z JANEEN WOELLHOF 319 LEXINGTON BLVD HONOLULU HI 96818 20026187 0 X WWW.PEARLHARBORAVIATIONMUSEUM.ORG X NONPROFIT CORPORATION 2004 HI TO STEWARD AMERICA'S FIRST AVIATION BATTLEFIELD OF WWII-SHARING THE ARTIFACTS, PERSONAL STORIES, THE IMPACT AND RESPONSE TO THE ATTACK ON DECEMBER 7, 1941 AND THE PACIFIC REGION BATTLES THAT FOLLOWED-AND TO HONOR THOSE WHO HAVE DEFENDED OUR FREEDOM SO WE MIGHT EDUCATE AND INSPIRE FUTURE GENERATIONS. 37 37 87 200 0 0 5248647 7568564 7990167 7821025 -74838 448300 -120153 893417 13043823 16731306 0 45300 0 0 3157733 3953588 0 0 674362 5603925 6280343 8761658 10279231 4282165 6452075 46753209 52368955 4366630 4791262 42386579 47577693 X TO STEWARD AMERICA'S FIRST AVIATION BATTLEFIELD OF WWII-SHARING THE ARTIFACTS, PERSONAL STORIES, THE IMPACT AND RESPONSE TO THE ATTACK ON DECEMBER 7, 1941 AND THE PACIFIC REGION BATTLES THAT FOLLOWED-AND TO HONOR THOSE WHO HAVE DEFENDED OUR FREEDOM SO WE MIGHT EDUCATE AND INSPIRE FUTURE GENERATIONS. 0 0 9055278 45300 9140182 TO STEWARD AMERICA'S FIRST AVIATION BATTLEFIELD OF WWII-SHARING THE ARTIFACTS, PERSONAL STORIES, THE IMPACT AND RESPONSE TO THE ATTACK ON DECEMBER 7, 1941 AND THE PACIFIC REGION BATTLES THAT FOLLOWED-AND TO HONOR THOSE WHO HAVE DEFENDED OUR FREEDOM SO WE MIGHT EDUCATE AND INSPIRE FUTURE GENERATIONS. 9055278 1 1 0 0 0 0 0 1 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 1 37 0 1 87 1 0 0 0 0 0 1 1 0 0 0 0 X 37 37 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DE DC FL GA ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY HI X JANEEN WOELLHOF 8084411015 319 LEXINGTON BLVD HONOLULU HI 96818 X GEN RAYMOND E JOHNS JR USAF RET CHAIRMAN OF THE BOARD 15.00 X X 0 0 0 BRAD BALL VICE PRES/DIR 3.00 X X 0 0 0 CLINTON R CHURCHILL VICE PRES/DIR 3.00 X X 0 0 0 CHARLES K COTTON VICE PRES/DIR 3.00 X X 0 0 0 RADM ALMA GROCKI USN RET VICE PRES/DIR 3.00 X X 0 0 0 RUTH LIMTIACO VICE PRES/DIR 3.00 X X 0 0 0 RICK PRICE VICE PRES/DIR 3.00 X X 0 0 0 DARRELL WELCH JR VICE PRES/DIR 3.00 X X 0 0 0 RICHARD MAY SEC/DIR 3.00 X X 0 0 0 JASON KRAVITT TREASURER/DIR 3.00 X X 0 0 0 TODD BEDFORD DIRECTOR 2.00 X 0 0 0 DAVID BROSTROM DIRECTOR 2.00 X 0 0 0 HANK BRUCKNER DIRECTOR 2.00 X 0 0 0 MARIA CARL DIRECTOR 2.00 X 0 0 0 DANN CARLSON DIRECTOR 2.00 X 0 0 0 ALBERT CHEE DIRECTOR 2.00 X 0 0 0 DR SONG K CHOI DIRECTOR 2.00 X 0 0 0 GREG COLEMAN DIRECTOR 2.00 X 0 0 0 MICHAEL FETYKO DIRECTOR 2.00 X 0 0 0 GREG HAZELTON DIRECTOR 2.00 X 0 0 0 JIM HICKERSON DIRECTOR 2.00 X 0 0 0 TANJA JANFRUECHTE DIRECTOR 2.00 X 0 0 0 BEVERLY KRAVITT DIRECTOR 2.00 X 0 0 0 MAURY MEYERS DIRECTOR 2.00 X 0 0 0 ROBERT MOORE DIRECTOR 2.00 X 0 0 0 DONN PARENT DIRECTOR 2.00 X 0 0 0 KATIE PICKMAN DIRECTOR 2.00 X 0 0 0 ERIC ROBINSON DIRECTOR 2.00 X 0 0 0 MICHAEL SHEALY DIRECTOR 2.00 X 0 0 0 JOE SHOEN DIRECTOR 2.00 X 0 0 0 DEAN SHULTS DIRECTOR 2.00 X 0 0 0 TAMMIE JO SHULTS DIRECTOR 2.00 X 0 0 0 JOHN STERLING DIRECTOR 2.00 X 0 0 0 CHRIS THORPE DIRECTOR 2.00 X 0 0 0 TONY VERICELLA DIRECTOR 2.00 X 0 0 0 JANEEN WOELLHOF DIRECTOR 2.00 X 0 0 0 RYAN YANAGIHARA DIRECTOR 2.00 X 0 0 0 ELISSA LINES EXEC. DIR(FORMER) 40.00 X 314698 0 0 RODNEY BENGSTON RESTORATION 40.00 X 131385 0 0 WOO RI KIM DEVELOPMENT 40.00 X 117973 0 0 SHAYREEN PETLIER MARKETING/SALES 40.00 X 102323 0 0 WILLIAM MILLER OPERATIONS 40.00 X 100215 0 0 766594 0 0 5 0 1 0 CONSTRUCTOR HAWAII INC 1728 KAHAI STREET HONOLULU HI 96819 CONSTRUCTION CONTRACTOR 660808 RALPH APPELBAUM ASSOCIATES INC 88 PINE STREET MEZZANINE NEW YORK NY 10005 PLANNING AND DESIGN 606775 RALPH S INOUYE CO LTD 500 ALAKAWA ST RM 220E HONOLULU HI 96817 CONSTRUCTION CONTRACTOR 519600 SERVICE SYSTEMS ASCOCIATES INC 4624 CENTRAL PARK BLVD 100 DENVER CO 80238 ADMISSION SERVICES 489298 USS MISSOURI MEMORIAL ASSOCIATION INC PO BOX 879 AIEA HI 96701 SHUTTLE SERVICES 388479 12 241126 314974 407388 6605076 763781 7568564 MUSEUM FEES 900099 6782884 6782884 RESTAURANT SALES 722513 1038141 1038141 7821025 463823 463823 2031245 2046768 -15523 -15523 -15523 746459 314974 723899 22560 22560 1395071 524214 870857 870857 16731306 9140182 0 22560 X 45300 45300 766594 442145 49127 275322 2383177 1999898 222211 161068 520186 439621 48847 31718 283631 234541 17654 31436 18312 18312 139510 79944 59566 958631 958631 95550 95550 110501 92405 10267 7829 25509 24058 1451 96131 96131 1032704 1032704 176463 132347 44116 TICKETING 611641 611641 UTILITIES 459645 436663 22982 SHUTTLE 447400 447400 RESTAURANT SUPPLIES 369632 369632 1738714 1498355 74821 165538 10279231 9055278 549591 674362 94785 145837 2202186 3386239 1337233 5009102 728803 560276 292784 333648 140079 71304 29314902 8952956 18270262 20361946 12579762 11726906 11107315 10773697 46753209 52368955 623518 1016004 199812 616083 3268778 2980374 274522 178801 4366630 4791262 X 36743109 40073330 5643470 7504363 42386579 47577693 46753209 52368955 6452075 -1260961 0 X X 0 1 X 1 0 X 4734681 4425260 8523560 5248647 7568564 30500712 4734681 4425260 8523560 5248647 7568564 30500712 30500712 30500712 25255471 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 1447781 1363524 261726 45300 9513 3018218 1411276 258159 -167203 50261 4190 1447781 323960 1062240 25461 385 1411276 302315 16110 11535 6000 323960 248790 2660 56865 6000 302315 0.49000 0.51000 0 0 25965241 6706674 19258567 3349661 2246282 1103379 20361946 BANK OF HAWAII - FIXED INC/EQUITIES 11726906 C 11726906 COLLECTIONS-AIRCRAFTS/ENGINES/ARTIFACTS 9823058 DEPOSIT 34394 CONSTRUCTION IN PROGRESS 734778 LEASE-RIGHT OF USE ASSET 179592 OTHER ASSETS 1875 10773697 SECURITY DEPOSIT 8000 LEASE LIABILITIES 170801 178801 19380762 1401343 1248113 2649456 16731306 0 16731306 11527343 1248113 1248113 10279230 1 1 10279231 PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COST 723,899. COST OF GOODS SOLD - INVENTORY 524,214. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COST 723,899. COST OF GOODS SOLD - INVENTORY 524,214. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 1. ANNUAL BENEFIT DINNER 1061433 314974 746459 723899 1061433 314974 746459 723899 723899 22560 0 SCHOLARSHIPS FOR STUDENTS PURSUING HIGHER EDUCATION IN THE FIELD OF AVIATION 11 45300 X X X 0 0 0 0 0 0 0 0 0 ELISSA LINES EXEC. DIR(FORMER) 244328 0 70370 0 0 0 0 0 0 0 314698 0 0 0 ERIC ROBINSON ERIC ROBINSON CURRENT BOD 18312 STARN, O'TOOLE, MARCUS & FISHER ALC PROVIDED LEGAL SERVICES TO THE ORGANIZATION DURING THE YEAR. PETER STARN AND ERIC ROBINSON WERE MEMBERS OF THE FIRM THAT PROVIDED LEGAL SERVICES IN 2022. 0 KIM STERLING SPOUSE OF A CURRENT DIRECTOR 64849 KIM STERLING IS EMPLOYED BY THE ORGANIZATION AS AN EXECUTIVE ASSISTANT 0 X 2 107400 APPRAISED VALUE X 4 309564 FMV X 1069 SEE ATTACHED X ANNUAL GALA/AUCTION-VARIOUS 1 250219 ORIGINAL COST X RADIO ADVERTISMENTS 1 95550 ORIGINAL COST X STORAGE 1 1048 ORIGINAL COST 0 0 0 PART I, LINE 33: LINE 22: THE ORGANIZATION RECEIVES FROM CONTRIBUTORS, AVIATION ARTIFACTS CONSISTING OF OBJECTS, PHOTOGRAPHS, ARCHIVED AND LIBRARY MATERIALS THAT HAVE EDUCATIONAL AND HISTORICAL IMPORTANCE OF WHICH THE VALUE IS UNDETERMINABLE. AS OF DECEMBER 31, 2023, THE MUSEUM HAS RECEIVED APPROXIMATELY 48,000 ITEMS TO DATE TO HELP THE VISITORS' EXPERIENCE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS ORGANIZED AS A NON-STOCK NON PROFIT CORPORATION WITH MEMBERS FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE GOVERNING BODY ANNUALLY FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 11B A DRAFT VERSION OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR, TREASURER AND BOARD CHAIRMAN OF THE PEARL HARBOR AVIATION MUSEUM FOR THEIR REVIEW AND SUGGESTED CHANGES. A SECOND DRAFT IS THEN PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW, SUGGESTED CHANGES AND APPROVAL. THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. THE EXECUTIVE DIRECTOR THEN NOTIFIES THE CPA TO FINALIZE THE FORM 990 FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND SENIOR STAFF ARE REQUIRED TO UNDERSTAND AND COMPLY WITH THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY. EACH INDIVIDUAL IS REQUIRED TO SIGN A WRITTEN AGREEMENT REGARDING THEIR UNDERSTANDING AND COMMITMENT TO COMPLY WITH THE POLICY AND DISCLOSURE OF POTENTIAL CONFLICTS. NON COMPLIANCE WITH THE POLICY IS SUBJECT TO DISCIPLINARY ACTION FORM 990, PART VI, SECTION B, LINE 15 REGARDING THE MUSEUM'S EXECUTIVE DIRECTOR, THE MUSEUM PROMOTED HER FROM WITHIN, DRAWING FROM HER DEMONSTRATED COMPETENCE AS THE MUSEUM'S EXECUTIVE DIRECTOR OF DEVELOPMENT FOR FOUR YEARS. EACH FEBRUARY, THE MUSEUM'S EXECUTIVE COMMITTEE REVIEWS COMPARABLE DATA AND OTHER COMPENSATION INFORMATION, EVALUATES PERFORMANCE, DELIBERATES, AND CONCLUDES WHETHER OR NOT A MERIT PAY INCREASE IS WARRANTED FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. THESE DOCUMENTS ARE SUBJECT TO PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE BY APPOINTMENT. FORM 990, PART IX, LINE 24E REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 323,477. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 323,477. PRIVATE EVENTS: PROGRAM SERVICE EXPENSES 256,337. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 256,337. TELEPHONE: PROGRAM SERVICE EXPENSES 153,859. MANAGEMENT AND GENERAL EXPENSES 9,806. FUNDRAISING EXPENSES 32,466. TOTAL EXPENSES 196,131. EDUCATION PROGRAMS: PROGRAM SERVICE EXPENSES 176,202. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 176,202. MARKETING: PROGRAM SERVICE EXPENSES 149,283. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 149,283. TAXES GET: PROGRAM SERVICE EXPENSES 116,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,660. CURATORIAL/EXHIBIT: PROGRAM SERVICE EXPENSES 91,569. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,569. BANK CHARGES: PROGRAM SERVICE EXPENSES 42,702. MANAGEMENT AND GENERAL EXPENSES 42,702. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,404. FUNDRAISING & DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 77,687. TOTAL EXPENSES 77,687. MEMBERSHIP: PROGRAM SERVICE EXPENSES 67,347. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,347. SUPPLIES: PROGRAM SERVICE EXPENSES 52,620. MANAGEMENT AND GENERAL EXPENSES 5,847. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,467. PRINTING: PROGRAM SERVICE EXPENSES 5,147. MANAGEMENT AND GENERAL EXPENSES 572. FUNDRAISING EXPENSES 35,908. TOTAL EXPENSES 41,627. VISITOR GUEST SERVICES: PROGRAM SERVICE EXPENSES 37,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,325. SIMULATOR & OTHER: PROGRAM SERVICE EXPENSES 19,563. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,563. BOARD MEETING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,857. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,857. POSTAGE: PROGRAM SERVICE EXPENSES -111. MANAGEMENT AND GENERAL EXPENSES -12. FUNDRAISING EXPENSES 13,144. TOTAL EXPENSES 13,021. PLEDGE WRITE DOWN: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 6,333. TOTAL EXPENSES 6,333. EDUCATION & SEMINARS: PROGRAM SERVICE EXPENSES 6,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,325. DUES & SUBSCRIPTION: PROGRAM SERVICE EXPENSES 50. MANAGEMENT AND GENERAL EXPENSES 49. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99. FORM 990 PART XII LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT PROCESS. THE PROCEDURES HAVE NOT CHANGED FROM PRIOR YEARS.