Civic Intelligence

Hawaii Marine Education And

EIN 82-1614744 • 501(c)3 • Volcano, HI

Profile

The hawaii marine education and research center (merc) is a state of hawaii and u.s. Federal 501(c)3 non-profit organization that connects communities to timely scientific information on marine resources. Located in milolii on hawaii island, hawaii merc provides community engagement, relational and contextual planning for coastal and marine management as well as natural resource enforcement via community education. Hawaii merc facilitates inter-operability among diverse local communities (native hawaiian, long-term residents, and new arrivals) with hawaii state (department of land and natural resources - dlnr, division of aquatic resources - dar) and federal (national oceanic and atmospheric administration, fisheries division and law enforcement division) agencies by supplying a neutral convening space paired with organizational and operational skills and science to support and maintain knowledge exchange and community action.

PO Box 1372Volcano, HI 96785

www.hawaiimerc.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

93%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

87th percentile

39%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-45%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,687,868

Up $1,312,221 (+39%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$4,687,868

Up $1,312,221 (+39%) from 2023

Revenue

Down

$1,413,419

Down $1,137,868 (-45%) from 2023

Expenses

Down

$101,198

Down $24,317 (-19%) from 2023

Net Income

Down

$1,312,221

Down $1,113,551 (-46%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2021: $411,433Liabilities 2021: $150,000Net Assets 2021: $261,4332021Assets 2022: $949,875Liabilities 2022: $0Net Assets 2022: $949,8752022Assets 2023: $3,375,647Liabilities 2023: $0Net Assets 2023: $3,375,6472023Assets 2024: $4,687,868Liabilities 2024: $0Net Assets 2024: $4,687,8682024

Highlighted filing

2024

Assets$4,687,868
Liabilities$0
Net Assets$4,687,868

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2021: $296,447Expenses 2021: $52,666Net Income 2021: $243,7812021Revenue 2022: $811,659Expenses 2022: $123,217Net Income 2022: $688,4422022Revenue 2023: $2,551,287Expenses 2023: $125,515Net Income 2023: $2,425,7722023Revenue 2024: $1,413,419Expenses 2024: $101,198Net Income 2024: $1,312,2212024

Highlighted filing

2024

Revenue$1,413,419
Expenses$101,198
Net Income$1,312,221

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,448,216
Mission and Program Overview

Mission

The hawaii marine education and research center (merc) is a state of hawaii and u.s. Federal 501(c)3 non-profit organization that connects communities to timely scientific information on marine resources. Located in milolii on hawaii island, hawaii merc provides community engagement, relational and contextual planning for coastal and marine management as well as natural resource enforcement via community education. Hawaii merc facilitates inter-operability among diverse local communities (native hawaiian, long-term residents, and new arrivals) with hawaii state (department of land and natural resources - dlnr, division of aquatic resources - dar) and federal (national oceanic and atmospheric administration, fisheries division and law enforcement division) agencies by supplying a neutral convening space paired with organizational and operational skills and science to support and maintain knowledge exchange and community action.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,834,605$1,816,785▼ $1,017,820
Savings and Temporary Cash Investments-$1,553,924-
Land, Buildings, and Equipment, Net$531,042$1,311,559▲ $780,517
Accounts Receivable-$5,600-
Total Assets$3,375,647$4,687,868▲ $1,312,221
Other Assets Total$10,000--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,375,647$4,687,868▲ $1,312,221
Total Net Assets Fund Balance$3,375,647$4,687,868▲ $1,312,221
Total Liabilities and Net Assets / Fund Balance$3,375,647$4,687,868▲ $1,312,221

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$766,725$28,600$795,325
Land$544,834-$544,834
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,294,746
Program Service Revenue
$29,500
Investment Income
$88,246
Other Revenue
$927
All Other Contributions
$1,294,746
Change in Net Assets
$1,312,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,198
Grants and Similar Amounts Paid$15,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$33,002$11,001-$44,003
Insurance$9,805$1,336-$11,141
Grants to Domestic Individuals$7,500--$7,500
Grants to Domestic Orgs$7,500--$7,500
Depreciation Depletion$3,699--$3,699
Fees for Services Accounting-$3,463-$3,463
Occupancy$2,141$715-$2,856
Conferences and Meetings$938--$938
Office Expenses$673$224-$897
Other Expenses$559$187-$746
All Other Expenses$379$183-$562
Information Technology$361$120-$481
Total Functional Expenses$79,616$21,582$0$101,198
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Roberta martin gregory asner pres/secr treasurer married

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

The board of directors reviews and approves the return prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board discusses assets and interests at their annual meeting and they are recorded in the minutes. Board members must recuse themselves from voting on matters where a conflict has been identified.

Form 990, Page 6, Part VI, Line 19

Governing documents, including the form 990, are avaialble upon request by emailing the president at [email protected]

Filing and Contact Details

Filer

Filer Name
Hawaii Marine Education and
EIN
82-1614744
Phone
6504453505
Address
PO BOX 1372, VOLCANO, HI 96785

Signing Officer

Name
Roberta Martin
Title
President/secretary
Phone
6504453505
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roberta Martin
Formed
2017
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
25

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The hawaii marine education and research center (merc) is a state of hawaii and u.s. Federal 501(c)3 non-profit organization that connects communities to timely scientific information on marine resources. Located in milolii on hawaii island, hawaii merc provides community engagement, relational and contextual planning for coastal and marine management as well as natural resource enforcement via community education. Hawaii merc facilitates inter-operability among diverse local communities (native hawaiian, long-term residents, and new arrivals) with hawaii state (department of land and natural resources - dlnr, division of aquatic resources - dar) and federal (national oceanic and atmospheric administration, fisheries division and law enforcement division) agencies by supplying a neutral convening space paired with organizational and operational skills and science to support and maintain knowledge exchange and community action.

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

The hawaii marine education and research center (hawaii merc) is a 501(c)3 non-profit organization that facilitates education, conservation, and scientific investigation of the marine environment in the hawaiian islands. Hawaii merc is the first community marine station on hawaii island and possibly in the state of hawaii. The vision to build hawaii merc was based on a rising need to protect coastal and marine resources and ecosystems through education, research and enforcement, in a rapidly changing climate. Located in milolii on hawaii island, our 100% volunteer team supports research of the coastal and marine environment, and provides opportunities to connect cultural and scientific perspectives for the sustainability of coastal and reef ecosystems in south kona, hawaii and beyond. Hawaii merc facilitates inter-operability among diverse local communities (native hawaiian, long-term residents, and new arrivals) with hawaii state and federal agencies by supplying a neutral convening space paired with organizational and operational skills and science to grow and sustain knowledge exchange and community action.

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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0HAWAIIMERC IS INVESTED IN WORKING WITH LOCAL COMMUNITIES TO INVESTIGATE AND MITIGATE THE CHALLENGES FACING CORAL REEFS AND WORKING TOWARD BUILDING CAPACITY FOR REEF RESILIENCE IN THE FACE OF CURRENT AND FUTURE CLIMATE CHANGE. HAWAIIMERC FUNDS INDIVIDUALS AND ORGANIZATIONS THAT DIRECTLY SUPPORT ACTIVITIES AND CULTURAL GUIDANCE TO AMPLIFY COASTAL AND CORAL REEF CONSERVATION IN WEST HAWAII.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE HAWAII MARINE EDUCATION AND RESEARCH CENTER (MERC) IS A STATE OF HAWAII AND U.S. FEDERAL 501(C)3 NON-PROFIT ORGANIZATION THAT CONNECTS COMMUNITIES TO TIMELY SCIENTIFIC INFORMATION ON MARINE RESOURCES. LOCATED IN MILOLII ON HAWAII ISLAND, HAWAII MERC PROVIDES COMMUNITY ENGAGEMENT, RELATIONAL AND CONTEXTUAL PLANNING FOR COASTAL AND MARINE MANAGEMENT AS WELL AS NATURAL RESOURCE ENFORCEMENT VIA COMMUNITY EDUCATION. HAWAII MERC FACILITATES INTER-OPERABILITY AMONG DIVERSE LOCAL COMMUNITIES (NATIVE HAWAIIAN, LONG-TERM RESIDENTS, AND NEW ARRIVALS) WITH HAWAII STATE (DEPARTMENT OF LAND AND NATURAL RESOURCES - DLNR, DIVISION OF AQUATIC RESOURCES - DAR) AND FEDERAL (NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, FISHERIES DIVISION AND LAW ENFORCEMENT DIVISION) AGENCIES BY SUPPLYING A NEUTRAL CONVENING SPACE PAIRED WITH ORGANIZATIONAL AND OPERATIONAL SKILLS AND SCIENCE TO SUPPORT AND MAINTAIN KNOWLEDGE EXCHANGE AND COMMUNITY ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE HAWAII MARINE EDUCATION AND RESEARCH CENTER (HAWAII MERC) IS A 501(C)3 NON-PROFIT ORGANIZATION THAT FACILITATES EDUCATION, CONSERVATION, AND SCIENTIFIC INVESTIGATION OF THE MARINE ENVIRONMENT IN THE HAWAIIAN ISLANDS. HAWAII MERC IS THE FIRST COMMUNITY MARINE STATION ON HAWAII ISLAND AND POSSIBLY IN THE STATE OF HAWAII. THE VISION TO BUILD HAWAII MERC WAS BASED ON A RISING NEED TO PROTECT COASTAL AND MARINE RESOURCES AND ECOSYSTEMS THROUGH EDUCATION, RESEARCH AND ENFORCEMENT, IN A RAPIDLY CHANGING CLIMATE. LOCATED IN MILOLII ON HAWAII ISLAND, OUR 100% VOLUNTEER TEAM SUPPORTS RESEARCH OF THE COASTAL AND MARINE ENVIRONMENT, AND PROVIDES OPPORTUNITIES TO CONNECT CULTURAL AND SCIENTIFIC PERSPECTIVES FOR THE SUSTAINABILITY OF COASTAL AND REEF ECOSYSTEMS IN SOUTH KONA, HAWAII AND BEYOND. HAWAII MERC FACILITATES INTER-OPERABILITY AMONG DIVERSE LOCAL COMMUNITIES (NATIVE HAWAIIAN, LONG-TERM RESIDENTS, AND NEW ARRIVALS) WITH HAWAII STATE AND FEDERAL AGENCIES BY SUPPLYING A NEUTRAL CONVENING SPACE PAIRED WITH ORGANIZATIONAL AND OPERATIONAL SKILLS AND SCIENCE TO GROW AND SUSTAIN KNOWLEDGE EXCHANGE AND COMMUNITY ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROBERTA MARTIN GREGORY ASNER PRES/SECR TREASURER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD DISCUSSES ASSETS AND INTERESTS AT THEIR ANNUAL MEETING AND THEY ARE RECORDED IN THE MINUTES. BOARD MEMBERS MUST RECUSE THEMSELVES FROM VOTING ON MATTERS WHERE A CONFLICT HAS BEEN IDENTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAIALBLE UPON REQUEST BY EMAILING THE PRESIDENT AT [email protected]
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER

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