2023-09-01T19:01:27-05:00 2022-12-31 990333848 EGAMI & ICHIKAWA CPAS INC 615 PIIKOI STREET SUITE 2001 HONOLULU HI 968143147 990 2022-01-01 990337979 PEARL HARBOR AVIATION MUSEUM PEAR 8084411015 319 LEXINGTON BLVD HONOLULU HI 96818 ELISSA LINES EXECUTIVE DIRECTOR 8084411015 2023-09-01 1 ELISSA LINES 999009999 1 OWEN M FUKUMOTO P00436477 8085912772 2023-09-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELISSA LINES 319 LEXINGTON BLVD HONOLULU HI 96818 17911575 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. 36 36 68 817 0 0 8523560 5248647 3386361 7990167 439132 -74838 -33951 -120153 12315102 13043823 0 0 0 0 2224477 3157733 0 0 643817 3508157 5603925 5732634 8761658 6582468 4282165 42696664 46753209 4454833 4366630 38241831 42386579 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 7616342 7915329 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. 7616342 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 0 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 1 34 0 1 68 1 0 0 0 0 0 1 1 0 1 0 0 0 X 36 36 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 ELISSA LINES 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 LT GEN DANIEL FIG LEAF USAF 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 SHANNON HOLMAN DIRECTOR 2.00 X 0 0 0 MAJ GEN EDWARD V RICHARDSON 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 JAMES HICKERSON DIRECTOR 2.00 X 0 0 0 JAMES SHULER DIRECTOR 2.00 X 0 0 0 BEVERLY KRAVITT DIRECTOR 2.00 X 0 0 0 ROBERT MOORE DIRECTOR 2.00 X 0 0 0 MAURICE MYERS DIRECTOR 2.00 X 0 0 0 DONN PARENT 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 RYAN YANAGIHARA DIRECTOR 2.00 X 0 0 0 ELISSA LINES EXEC. DIR 40.00 X 301065 0 0 RODNEY BENGSTON RESTORATION 40.00 X 121678 0 0 WOO RI KIM DEVELOPMENT 40.00 X 105873 0 0 528616 0 0 3 0 1 0 MRC ROOFING LLC 1041 PUUWAI STREET HONOLULU HI 96819 CONSTRUCTION CONTRACTOR 1769954 RALPH APPELBAUM ASSOCIATES INC 88 PINE STREET MEZZANINE NEW YORK NY 10005 PLANNING AND DESIGN 531291 SERVICE SYSTEMS ASCOCIATES INC 4624 CENTRAL PARK BLVD 100 DENVER CO 80238 ADMISSION SERVICES 412138 USS MISSOURI MEMORIAL ASSOCIATION INC PO BOX 879 AIEA HI 96701 SHUTTLE SERVICES 370060 RALPH S INOUYE CO LTD 500 ALAKAWA ST RM 220E HONOLULU HI 96817 CONSTRUCTION CONTRACTOR 264232 5 241553 445623 4561471 2168748 5248647 MUSEUM FEES 900099 7215819 7215819 RESTAURANT SALES 722513 774348 774348 7990167 140607 140607 2434883 1796077 2576405 1870000 -141522 -73923 -215445 -215445 301194 445623 421347 -120153 -120153 13043823 7915329 0 -120153 X 528616 486327 42289 2069816 1567157 136275 366384 352211 299658 26057 26496 207090 167216 14541 25333 32434 32434 155290 77645 77645 437929 280228 67137 90564 253831 253831 112127 86631 7533 17963 18603 18074 529 98197 98197 951509 951509 178021 133516 44505 TICKETING 512780 512780 MUSEUM 495155 495155 UTILITIES 416518 395692 20826 SHUTTLE 402254 402254 1539277 1358038 64691 116548 8761658 7616342 501499 643817 648222 94785 2247493 2202186 2099099 1337233 546356 728803 15023 292784 34169 140079 26190515 7920253 16406930 18270262 9222295 12579762 11477077 11107315 42696664 46753209 783314 623518 179590 199812 3483929 3268778 8000 274522 4454833 4366630 X 32641362 36743109 5600469 5643470 38241831 42386579 42696664 46753209 X 4282165 -137419 2 X X 0 1 X 1 0 X 3816585 4734681 4425260 8523560 5248647 26748733 3816585 4734681 4425260 8523560 5248647 26748733 26748733 26748733 23850119 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 1411276 258159 -167203 50261 4190 1447781 323960 1062240 25461 385 1411276 302315 16110 11535 6000 323960 248790 2660 56865 6000 302315 116900 145655 -13590 175 248790 0 0 23127883 6056772 17071111 3062632 1863481 1199151 18270262 BANK OF HAWAII - FIXED INC/EQUITIES 12579762 F 12579762 COLLECTIONS-AIRCRAFTS/ENGINES/ARTIFACTS 9511934 DEPOSIT 2872 CONSTRUCTION IN PROGRESS 1316687 LEASE-RIGHT OF USE ASSET 273292 OTHER ASSETS 2530 11107315 SECURITY DEPOSIT 8000 LEASE LIABILITIES 266522 274522 12204209 -1260961 421347 -839614 13043823 0 13043823 9183005 421347 421347 8761658 0 8761658 PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COST 421,347. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING COST 421,347. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING ANNUAL BENEFIT DINNER 746817 445623 301194 105800 315547 746817 445623 301194 105800 315547 421347 -120153 X X X 0 0 0 0 0 0 0 0 0 ELISSA LINES EXEC. DIR 230695 0 70370 0 0 0 0 0 0 0 301065 0 0 0 PETER STARN AND ERIC ROBINSON PETER STARN(FORMER) AND ERIC ROBINSON CURRENT BOD 62845 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 61755 KIM STERLING IS EMPLOYED BY THE ORGANIZATION AS AN EXECUTIVE ASSISTANT 0 X 7 25450 ORIGINAL PURCHASE COST X 1 10165 FMV X 1 1870000 FMV; APPRAISED X 1418 SEE ATTACHED X AUCTION DONATION-VARIOUS 1 168248 ORIGINAL COST X RADIO ADVERTISMENTS 1 55900 ORIGINAL COST X RESTORATION SERVICE 1 29683 ORIGINAL COST X SHIPPING 1 9302 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, 2022, THE MUSEUM HAS RECEIVED APPROXIMATELY 46,900 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 RESTAURANT SUPPLIES: PROGRAM SERVICE EXPENSES 272,308. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 272,308. MARKETING: PROGRAM SERVICE EXPENSES 184,590. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 184,590. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 173,909. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 173,909. TELEPHONE: PROGRAM SERVICE EXPENSES 131,928. MANAGEMENT AND GENERAL EXPENSES 8,045. FUNDRAISING EXPENSES 20,934. TOTAL EXPENSES 160,907. EDUCATION PROGRAMS: PROGRAM SERVICE EXPENSES 132,249. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,249. PRIVATE EVENTS: PROGRAM SERVICE EXPENSES 125,019. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125,019. TAXES GET: PROGRAM SERVICE EXPENSES 95,469. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,469. BANK CHARGES: PROGRAM SERVICE EXPENSES 36,141. MANAGEMENT AND GENERAL EXPENSES 36,141. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,282. CURATORIAL/EXHIBIT: PROGRAM SERVICE EXPENSES 65,932. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,932. FUNDRAISING & DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 49,406. TOTAL EXPENSES 49,406. PRINTING: PROGRAM SERVICE EXPENSES 580. MANAGEMENT AND GENERAL EXPENSES 51. FUNDRAISING EXPENSES 35,507. TOTAL EXPENSES 36,138. SUPPLIES: PROGRAM SERVICE EXPENSES 31,156. MANAGEMENT AND GENERAL EXPENSES 3,462. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,618. MEMBERSHIP: PROGRAM SERVICE EXPENSES 32,166. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,166. VISITOR GUEST SERVICES: PROGRAM SERVICE EXPENSES 31,164. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,164. SCHOLARSHIPS: PROGRAM SERVICE EXPENSES 29,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,400. BOARD MEETING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,917. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,917. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 10,701. TOTAL EXPENSES 10,701. EDUCATION & SEMINARS: PROGRAM SERVICE EXPENSES 8,639. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,639. SIMULATOR & OTHER: PROGRAM SERVICE EXPENSES 7,313. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,313. DUES & SUBSCRIPTION: PROGRAM SERVICE EXPENSES 75. MANAGEMENT AND GENERAL EXPENSES 75. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150. FORM 990, PART XI, LINE 9: ROUNDING 2. 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.