Sons and Daughters of the 442Nd Regimental Combat Team

Nonprofit profile at a glance

EIN
820893787
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Honolulu, HI, USA
Phone
8089497997
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$24,764
Expenses
$30,372
Assets
$96,194
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Wayne Kuwata (President)
  • Ann Kabasawa (Vice President)

People named in this filing

  • Wayne Kuwata (President)
  • Ann Kabasawa (Vice President)
  • Juanita Allen (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to preserve, perpetuate, and share the legacy of the soldiers who served in the 442nd Regimental Combat Team during World War II, by pursuing the purposes set forth in the Articles of Incorporation.

What it reported doing in 2025

2025 Annual Report: Sons & Daughters of the 442nd Regimental Combat Team. The work of the Sons & Daughters of the 442nd RCT falls into five categories, based on our mission to preserve, protect, spread, and continue the legacy they left to us. These categories are: Educational, Historical, Patriotic, Memorial, and Benevolent. EDUCATIONAL: 1. Staffed an Informational Table at the Pearl Harbor Aviation Museum (PHAM) at their PHAMily Fun Day; displayed our flags and guidons and five binders containing our printed Soldier Stories; answered questions from the public on all aspects of the 442nd RCT. 2. Participated in the upcoming Seeds of Aloha film project in World War II Hangar 70 on Pearl Harbor's Ford Island by: a) reviewing and providing additions/corrections to the battles and locations; and b) placing a commemorative marker on numerous 442nd battle sites on a large floor map, each marker containing the name/unit of a 442nd soldier. 3. Continued the upgrade to our website - our primary means of communicating our message to the public - resulting in more content and functionality; the website contains the only complete list of 442nd soldiers with rank and unit (battalion and company or battery). New content added includes: a) 442nd Timeline; b) more historical articles; c) and 1943/1944 newspaper clippings from Hattiesburg, Mississippi, where the 442nd trained at Camp Shelby, and an initial set of wartime clippings from WRA Internment Camp newspapers. 4. Answered numerous inquiries from across the US, Europe, and Japan concerning 442nd history, including putting people in touch with 442nd families and informing people about their family members who served in the 442nd. 5. Accepted donations of World War II memorabilia (two photo albums, numerous personal papers and photos) for placing in the 442nd Legacy Center (formerly 442nd Veterans Club). 6. Presented our JROTC medal and certificate at 23 high schools on four islands statewide to outstanding cadets who exemplified 442nd soldier values. 7. Two members gave historical talks at events in Hawaii and Washington State on the 442nd RCT. 8. Conducted research to support a Washington Post newspaper front-page story on the 522nd Field Artillery Battalion's rescue of victims of the Dachau Death March in Germany in 1945. 9. Continued to collect photos of 442nd soldiers to add to our 442nd Photo Database. HISTORICAL: 1. Planned and executed the 442nd RCT 82nd Anniversary Banquet held at Fort Shafter. Among the 100 attendees: two World War II Veterans; two historical speakers; eight U.S. Army Reservists from the 100th Battalion, 442nd Regiment as Color Guard. 2. Continued Soldier Stories Project: 400+ researched/written/posted on our 442sd.org website. 3. Updated our 442nd Soldier Stories Style Guide to include additional historical material. PATRIOTIC: 1. Purchased three all-weather nylon flags (United States, Hawaii, and the 442nd Infantry Regiment) with padded storage/carrying cases for each. 2. Purchased four 1399th Engineer Construction Battalion company guidons, poles, spearheads, and storage/carrying cases (many 1399th men later served in the 442nd as the 1399th served only on Oahu during World War II). 3. Displayed our 442nd RCT battalion flags and company guidons at various ceremonies and functions in Honolulu. 4. Attended commemoration ceremony on the battleship USS Missouri in Pearl Harbor to observe the 80th anniversary of the end of World War II. 5. Attended annual Go For Broke Day at Fort Shafter, hosted by the 100th Battalion, 442nd Infantry, U.S Army Reserve; attended their Change of Command ceremony aboard the battleship USS Missouri in Pearl Harbor for the unit's new commander. 6. Attended and participated in the America250 Celebration Flag Day ceremony at the State Capitol on June 14 and carried our 442nd RCT, 100th Bn, and 522nd Bn flags in the procession. 7. Participated in the rededication ceremony of the 442nd Memorial Highway in Oregon. 8. Provided 442nd decals t

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.6%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 3.17; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 39.3% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $30K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 58/100.