Pearl Harbor Aviation Museum

Nonprofit profile at a glance

EIN
990337979
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8084411015
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Museum, Museum Activities

Official website

Reported finances

Revenue
$11,844,712
Expenses
$11,519,966
Assets
$54,435,125
Liabilities
$5,131,349

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

43 people listed

Highest reported compensation

  • ELISSA LINES (EXEC. DIRECTOR (THROUGH JUNE 2024)): $228,168 total reported compensation
  • RODNEY BENGSTON (RESTORATION): $136,618 total reported compensation
  • WOO RI KIM (DEVELOPMENT): $125,039 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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 andinspire future generations.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.6%; rating input score 98
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: $3.34 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 22nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.7%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 4.73; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 97.6% of revenue deployed · 88.4% of spending went to programs
  • Governance: 34 of 34 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10.2M in reported program spending
  • Leadership: top reported pay $228K · 43 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.5M reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.