Civic Intelligence

Pearl Harbor Honolulu Branch 46

EIN 23-7414051 • 501(c)19 • Honolulu, HI

Profile

War veterans organization - representing members of the sea services (usn, usmc, uscg) before congress and various government agencies, promoting americanism and patriotism, sea service programs, youth activities, provide opportunities for membership camaraderie and fraternal activities

891 Valkenburgh StreetHonolulu, HI 96818

www.frabranch46.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.12x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.16x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2018

Net Margin

77th percentile

22%

Higher net margin than 77% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

3.6%

Faster asset growth than 54% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Revenue Growth

77th percentile

31%

Faster revenue growth than 77% of similar nonprofits.

501(c)19 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Assets

Up

$953,289

Up $263,255 (+38%) from 2017

Liabilities

Up

$112,304

Up $6,803 (+6.4%) from 2017

Net Assets

Up

$840,985

Up $256,452 (+44%) from 2017

Revenue

Up

$687,231

Up $271,605 (+65%) from 2017

Expenses

Down

$538,222

Down $52,439 (-8.9%) from 2017

Net Income

Up

$149,009

Up $324,044 (+185%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2013: $810,425Liabilities 2013: $35,893Net Assets 2013: $774,5322013Assets 2014: $873,027Liabilities 2014: $39,535Net Assets 2014: $833,4922014Assets 2015: $889,445Liabilities 2015: $141,189Net Assets 2015: $748,2562015Assets 2016: $887,656Liabilities 2016: $170,620Net Assets 2016: $717,0362016Assets 2017: $690,034Liabilities 2017: $105,501Net Assets 2017: $584,5332017Assets 2018: $953,289Liabilities 2018: $112,304Net Assets 2018: $840,9852018

Highlighted filing

2018

Assets$953,289
Liabilities$112,304
Net Assets$840,985

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2013: $497,963Expenses 2013: $454,467Net Income 2013: $43,4962013Revenue 2014: $521,420Expenses 2014: $462,460Net Income 2014: $58,9602014Revenue 2015: $383,762Expenses 2015: $468,998Net Income 2015: -$85,2362015Revenue 2016: $402,854Expenses 2016: $434,074Net Income 2016: -$31,2202016Revenue 2017: $415,626Expenses 2017: $590,661Net Income 2017: -$175,0352017Revenue 2018: $687,231Expenses 2018: $538,222Net Income 2018: $149,0092018

Highlighted filing

2018

Revenue$687,231
Expenses$538,222
Net Income$149,009

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 30, 2020
Return Version
2018v3.2
Gross Receipts
$894,600
Mission and Program Overview

Mission

War veterans organziation - representing members of the sea services (usn, usmc, uscg) before congress and various government agencies; promoting americanism and patriotism; sea service programs, youth activities; provide opportunities for membership camaraderie and fraternal activities.

War veterans organization - representing members of the sea services (usn, usmc, uscg) before congress and various government agencies, promoting americanism and patriotism, sea service programs, youth activities, provide opportunities for membership camaraderie and fraternal activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$584,533$840,985▲ $256,452
Land, Buildings, and Equipment, Net$559,913$536,555▼ $23,358
Cash and Non-Interest-Bearing Accounts$103,259$305,631▲ $202,372
Inventories for Sale or Use$6,677$103,316▲ $96,639
Investments in Publicly Traded Securities$12,744--
Accounts Receivable$6,814$7,400▲ $586
Other Notes and Loans Receivable, Net$627$387▼ $240
Total Assets$690,034$953,289▲ $263,255
Liabilities
Accounts Payable and Accrued Expenses$73,915$107,453▲ $33,538
Other Liabilities$31,586$4,851▼ $26,735
Total Liabilities$105,501$112,304▲ $6,803
Net Assets / Fund Balance
Total Net Assets Fund Balance$584,533$840,985▲ $256,452
Total Liabilities and Net Assets / Fund Balance$690,034$953,289▲ $263,255

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$491,738$348,942$840,680
Equipment$9,144$137,588$146,732
Leasehold Improvements$29,548$17,752$47,300
Other Land Buildings$6,125$781$6,906
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas BergerPresident
Conrad WilliamsDirector
Jeffrey Van BlaracumDirector
Jeremy GuinDirector
Timothy ZogDirector
John IppertDirector, Pn
Ernest EgginkDirector- M
Sandy GastonDirector- Ma
Ollie TuckerChaplain, Di
Glenn ShawJr Past Pres
Julie WynnJr Pastpres-
Christopher CalderTreasurer/se
Scott BryanTrsr/scrtry-
Glenn StangVice Preside
John EnglishVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$335,998
Program Service Revenue
$0
Investment Income
$148
Other Revenue
$351,085
All Other Contributions
$17,977
Change in Net Assets
$149,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$314,521
Salaries, Compensation, and Employee Benefits$219,676
Grants and Similar Amounts Paid$4,025
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$200,179
Fees for Services Accounting---$33,969
Depreciation Depletion---$24,472
All Other Expenses---$21,319
Office Expenses---$20,280
Other Expenses---$11,469
Insurance---$11,001
Payroll Taxes---$10,851
Other Employee Benefits---$8,646
Fees for Services Other---$7,643
Information Technology---$6,568
Fees for Services Legal---$4,041
Grants to Domestic Individuals---$4,025
Advertising---$1,305
Interest---$174
Total Functional Expenses$0$0$0$538,222
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,490
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$5,051
Security Deposit$-200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The corporation has regular members who annually elect both officers and members of the board of directors.

Form 990, Page 6, Part VI, Line 7A

Regular membership is established through completion of a regular membership application, establishing proof of eligibility and payment of selected dues; no election takes place.

Form 990, Page 6, Part VI, Line 7B

Most decisions of the board of directors are subject to ratification by the regular members assembled in the following monthly meeting.

Form 990, Page 6, Part VI, Line 11B

The president reviews the form 990. The form 990 is submitted to the officers and members for review and approval.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Pearl Harbor Honolulu Branch 46
EIN
23-7414051
Phone
8084222121
Address
891 VALKENBURGH STREET, HONOLULU, HI 96818
Doing Business As
Branch 46 Fra

Signing Officer

Name
Jeremy Guin
Title
Director
Phone
8084222121
Signed
2020-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Berger
Formed
1975
Legal Domicile
Hi
Voting Board Members
11
Independent Board Members
11
Employees
26
Volunteers
40

Preparer

Firm
Hawaii Accounting LLC
Address
700 BISHOP ST STE 600, HONOLULU, HI 96813
Preparer
Sheri Miyashiro
Phone
8085299990
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

BRANCH 46 FRA

FORM 990 - ORGANIZATION'S MISSION

War veterans organization - representing members of the sea services (usn, usmc, uscg) before congress and various government agencies, promoting americanism and patriotism, sea service programs, youth activities, provide opportunities for membership camaraderie and fraternal activities

Form 990, Page 2, Part III, Line 4D

Youth activity support for boy scouts troop. All other achievements include fraternal activities and membership activities.

Form 990, Part XI

Form 990, part xi, line 8 reconciliation of net assets the organization engaged an independent cpa firm in 2018 to prepare its financial statements starting in tax year 2018. As part of the implementation process, the cpa firm made necessary adjustments to true-up various accounts.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0YOUTH ACTIVITY SUPPORT FOR BOY SCOUTS TROOP. ALL OTHER ACHIEVEMENTS INCLUDE FRATERNAL ACTIVITIES AND MEMBERSHIP ACTIVITIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRANCH 46 FRA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WAR VETERANS ORGANIZATION - REPRESENTING MEMBERS OF THE SEA SERVICES (USN, USMC, USCG) BEFORE CONGRESS AND VARIOUS GOVERNMENT AGENCIES, PROMOTING AMERICANISM AND PATRIOTISM, SEA SERVICE PROGRAMS, YOUTH ACTIVITIES, PROVIDE OPPORTUNITIES FOR MEMBERSHIP CAMARADERIE AND FRATERNAL ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YOUTH ACTIVITY SUPPORT FOR BOY SCOUTS TROOP. ALL OTHER ACHIEVEMENTS INCLUDE FRATERNAL ACTIVITIES AND MEMBERSHIP ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CORPORATION HAS REGULAR MEMBERS WHO ANNUALLY ELECT BOTH OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REGULAR MEMBERSHIP IS ESTABLISHED THROUGH COMPLETION OF A REGULAR MEMBERSHIP APPLICATION, ESTABLISHING PROOF OF ELIGIBILITY AND PAYMENT OF SELECTED DUES; NO ELECTION TAKES PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MOST DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO RATIFICATION BY THE REGULAR MEMBERS ASSEMBLED IN THE FOLLOWING MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PRESIDENT REVIEWS THE FORM 990. THE FORM 990 IS SUBMITTED TO THE OFFICERS AND MEMBERS FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FORM 990, PART XI, LINE 8 RECONCILIATION OF NET ASSETS THE ORGANIZATION ENGAGED AN INDEPENDENT CPA FIRM IN 2018 TO PREPARE ITS FINANCIAL STATEMENTS STARTING IN TAX YEAR 2018. AS PART OF THE IMPLEMENTATION PROCESS, THE CPA FIRM MADE NECESSARY ADJUSTMENTS TO TRUE-UP VARIOUS ACCOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI
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