2020-09-28T20:39:52-05:00 2019-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2019-01-01 990185999 PACIFIC FLEET SUBMARINE MEMORIAL ASSOC PACI 8084231341 11 ARIZONA MEMORIAL DRIVE HONOLULU HI 96818 CAPT CHARLES K MERKEL EXECUTIVE DIRECTOR/PRESIDENT 8084231341 2020-09-28 1 RODNEY M HARANO P00389596 8085311040 67.53.223.34 2020-09-28 15:39:45 HS P 1D3689F1BD6B485CB7A260C68DAA0074946DE7B3 3A0E02035B30E034326A70EEA848C8FFD1CCDEA9 2019 2021-01-29 14:40:06Z USS BOWFIN CAPT CHARLES K MERKEL 11 ARIZONA MEMORIAL DRIVE HONOLULU HI 96818 18854223 0 X WWW.BOWFIN.ORG X 1978 HI TO ESTABLISH AND MAINTAIN A WORLD WAR II SUBMARINE, MUSEUM, AND MEMORIAL. 17 16 86 20 0 0 535439 1441559 5292715 5589647 298776 346014 2768457 1824034 8895387 9201254 284175 7700 0 0 3185678 2695911 396000 21000 136358 2481674 2665710 6347527 5390321 2547860 3810933 16882727 24620379 1299303 4627974 15583424 19992405 TO ESTABLISH AND MAINTAIN A WORLD WAR II SUBMARINE, MUSEUM, AND MEMORIAL. 0 0 4790176 7700 7140665 TO ESTABLISH AND MAINTAIN A WORLD WAR II SUBMARINE, MUSEUM, AND MEMORIAL. 4790176 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 86 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X CAPT CHARLES K MERKEL USN RETIRE 8084231341 11 ARIZONA MEMORIAL DRIVE HONOLULU HI 96818 CHARLES K MERKEL USN RET EXECUTIVE DIRECTOR/PRESIDENT 40.00 X X 163333 0 21264 RONALD R COX USN RET CHAIRMAN/DIRECTOR 2.00 X X 0 0 0 STEVEN AUERBACH SR. VICE PRESIDENT/DIRECTO 2.00 X X 0 0 0 PETER W MILLER USN RET TREASURER/DIRECTOR 2.00 X X 0 0 0 BRIAN D FILA USN RET SECRETARY/DIRECTOR 2.00 X X 0 0 0 SAMUEL S DANNAWAY DIRECTOR 2.00 X 0 0 0 EUGENE J DOYLE DIRECTOR 2.00 X 0 0 0 JEROME A FELDMAN DIRECTOR 2.00 X 0 0 0 RUSSEL A HART DIRECTOR 2.00 X 0 0 0 MELANIE HORIKAMI DIRECTOR 2.00 X 0 0 0 ALAN ITO DIRECTOR 2.00 X 0 0 0 THOMAS G KYLE DIRECTOR 2.00 X 0 0 0 LAWRENCE OSBORN DIRECTOR 2.00 2.00 X 0 0 0 ALVIN H PAUOLE USN RET DIRECTOR 2.00 X 0 0 0 RODERICK J PEROFF DIRECTOR 2.00 X 0 0 0 RANDALL C WHATTOFF DIRECTOR 2.00 X 0 0 0 CAROLINE WITHERSPOON DIRECTOR 2.00 X 0 0 0 JAMES BEEBE USN RET DIRECTOR UNTIL 5/2/2019 1.00 X 0 0 0 BRIAN PRICE DIRECTOR UNTIL 5/2/2019 1.00 X 0 0 0 163333 0 21264 1 0 1 0 CONSTRUCTORS HAWAII 1728 KAHAI ST HONOLULU HI 96819 RENOVATION - PHASES ONE AND TWO 6695344 WEATHERHEAD EXPERIENCE DESIGN GROUP 3250 AIRPORT WAY SOUTH SUITE 517 SEATTLE WA 98134 MUSEUM RENOVATION - AUDIO VISUAL PRODUCT 914085 PACIFIC STUDIO INC 5311 SHILSHOLE ST SEATTLE WA 98107 MUSEUM RENOVATION - EXHIBIT FABRICATION 816262 GRACE PACIFIC LLC PO BOX 78 HONOLULU HI 96810 PAVING PROJECT 429163 SERVICE SYSTEMS ASSOCIATES 4624 CENTRAL PARK BLVD DENVER CO 80238 TICKETING OPERATION 341625 9 2550 215000 1224009 85643 1441559 ADMISSIONS 900099 4711109 4711109 STORAGE LOCKER FACILITIES 900099 878538 878538 5589647 251467 251467 273016 0 273016 273016 273016 8763787 8653622 15618 110165 -15618 94547 94547 2521337 983729 1537608 1537608 OTHER REVENUE 900099 13410 13410 13410 9201254 7140665 0 619030 X 7700 7700 184597 73839 55379 55379 1873107 1766013 100589 6505 36925 35150 1775 437727 402189 28264 7274 163555 147075 12013 4467 5259 5259 78055 78055 21000 21000 14649 14649 596686 569857 24688 2141 121412 104671 12203 4538 359958 334306 22366 3286 63706 63706 656282 592491 46501 17290 28659 15387 13272 13174 3259 9915 165870 149157 12183 4530 191259 171988 14048 5223 REPAIRS & MAINTENANCE 184585 168148 11955 4482 GENERAL EXCISE TAXES 160139 160139 MISCELLANEOUS 20662 19907 512 243 DUES & SUBSCRIPTIONS 5355 5194 161 5390321 4790176 463787 136358 1609999 1174867 265829 758801 140968 415182 238226 0 175396 248909 19143458 3611542 4721450 15531916 9730859 6490704 16882727 24620379 815910 2301297 2285412 483393 41265 1299303 4627974 X 15078334 18146950 505090 1845455 15583424 19992405 16882727 24620379 3810933 598048 0 X 0 1 X 1 1 1 X 35854 47438 258100 535439 1441559 2318390 7798829 8243435 8690604 9359619 8110984 42203471 7834683 8290873 8948704 9895058 9552543 44521861 750 11675 16200 46550 52386 127561 0 750 11675 16200 46550 52386 127561 44394300 58457 215759 490803 604629 524483 1894131 58457 215759 490803 604629 524483 1894131 12098 3587 13410 29095 7893140 8506632 9451605 10503274 10090436 46445087 0.95580 0.96280 0.04080 0.03510 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2017 AMOUNT: $ 12,098. 2018 AMOUNT: $ 3,587. 2019 AMOUNT: $ 13,410. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 5038966 3466170 1572796 27997 27997 0 14076495 117375 13959120 15531916 DUE TO OTHERS 41265 41265 X 9428017 598048 598048 8829969 371285 371285 9201254 6359401 969080 969080 5390321 0 5390321 PART III, LINE 1A: THE HISTORICAL COLLECTION CONSISTS OF DOCUMENTS AND ARTIFACTS HELD BY THE ASSOCIATION FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. THE ITEMS IN THE COLLECTION, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION, ARE NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THEY HAVE NO ALTERNATIVE USES. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTION IN THE PERIOD IN WHICH THE ITEMS ARE ACQUIRED OR AS NET ASSETS WITH DONOR RESTRICTION IF THEY ARE PURCHASED WITH DONOR-RESTRICTED FUNDS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS, IF ANY, FROM THE DISPOSITION OF COLLECTION ITEMS ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. PART III, LINE 4: HISTORICAL COLLECTIONS INCLUDE A U.S. WWII SUBMARINE AND ARTIFACTS FOR DISPLAY, STUDY AND FUTURE GENERATIONS. THE HISTORICAL COLLECTION CONSISTS OF DOCUMENTS AND ARTIFACTS HELD BY THE ASSOCIATION FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED TAX POSITIONS OF THE ASSOCIATION AS OF DECEMBER 31, 2019 AND 2018 AND FOR THE YEARS THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONSULTING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 1,340,365. COST OF GOODS SOLD -983,729. INVESTMENT FEES 14,649. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 983,729. INVESTMENT FEES -14,649. X X X X 1 COMMUNITY COUNSELING SERVICE CO LLC 100 MONTGOMERY ST SUITE 2270 SAN FRANCISCO CA 94104 CONSULTANT 0 870213 21000 849213 870213 21000 849213 HI 1 KE ALII PAUAHI FOUNDATION 567 SOUTH KING ST STE 160 HONOLULU HI 96813 943263044 501(C)(3) 7700 USS KAMEHAMEHA SCHOLARSHIPS 1 PART I, LINE 2: PFSMA ESTABLISHED THE CRITERIA FOR AWARDING SCHOLARSHIPS BY BOTH THE PAUAHI FOUNDATION AND HCF. A $50K ENDOWMENT WAS ESTABLISHED WITH THE PAUAHI FOUNDATION. AN ADDITIONAL $8K WAS PROVIDED TO FUND TWO $5000 SCHOLARSHIPS FOR THE 2019-2020 ACEDEMIC YEAR. HCF WILL ADMINISTER THE BOWFIN MEMORIAL SCHOLARSHIPS. 20 SCHOLARSHIPS OF $5000 EACH WILL BE AWARDED FOR THE 2019-2020 ACADEMIC YEAR. $2000 WAS PROVIDED TO COVER ADMINISTRATIVE FEES. FUNDS ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION. PART I, LINE 1: DOCUMENTS SUCH AS APPLICATIONS ARE MAINTAINED UNTIL THE SCHOLARSHIP PROCESS IS COMPLETED. SUBSEQUENTLY THEY ARE SHREDDED FOR PRIVACY PURPOSES. RECIPIENT NAMES ARE RETAINED. X X 0 0 0 0 0 0 0 0 0 CHARLES K MERKEL USN RET EXECUTIVE DIRECTOR/PRESIDENT 138333 0 25000 0 0 0 4100 0 17164 0 184597 0 0 0 X 6 85643 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD TREASURER REVIEW THE FORM 990, WHICH IS THEN EMAILED TO THE BOARD OF DIRECTORS FOR COMMENTS, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOD MEMBERS ARE ASKED AND MUST DISCLOSE ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE HUMAN RESOURCE COMMITTEE, WHICH INCLUDES THE CHAIR, VP, TREASURER, AND SECRETARY. COMPARABLE DATA, SUCH AS COMPENSATION INFORMATION AT OTHER NONPROFIT ORGANIZATIONS, IS USED. THE PROCESS IS DOCUMENTED IN A REPORT. THIS PROCESS WAS LAST UNDERTAKEN IN JANUARY 14, 2019. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 569,857. MANAGEMENT AND GENERAL EXPENSES 24,688. FUNDRAISING EXPENSES 2,141. TOTAL EXPENSES 596,686.