Civic Intelligence

Pacific Missionary Aviation

990 • Fiscal year 2024 • EIN 98-0034842

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 05, 2025

PO Box 3209Hagatna, GU 96932

(671) 646-6464

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

38th percentile

0.06x

Higher debt load relative to assets than 38% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.19x

Higher debt load relative to revenue than 54% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

34th percentile

-1.0%

Higher net margin than 34% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

26th percentile

$48,288

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

37th percentile

0.8%

Faster asset growth than 37% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-14%

Faster revenue growth than 17% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,238,451

Up $75,960 (+0.8%) from 2023

Net Assets

Up

$8,688,918

Up $31,321 (+0.4%) from 2023

Liabilities

Up

$549,533

Up $44,639 (+8.8%) from 2023

Revenue

Down

$2,871,752

Down $479,586 (-14%) from 2023

Expenses

Down

$2,901,884

Down $466,586 (-14%) from 2023

Net Income

Down

-$30,132

Down $13,000 (-76%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2023: $9,162,491Liabilities 2023: $504,894Net Assets 2023: $8,657,5972023Assets 2024: $9,238,451Liabilities 2024: $549,533Net Assets 2024: $8,688,9182024Assets 2025: $9,359,164Liabilities 2025: $615,014Net Assets 2025: $8,744,1502025

Highlighted filing

2024

Assets$9,238,451
Liabilities$549,533
Net Assets$8,688,918

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2023: $3,351,338Expenses 2023: $3,368,470Net Income 2023: -$17,1322023Revenue 2024: $2,871,752Expenses 2024: $2,901,884Net Income 2024: -$30,1322024Revenue 2025: $3,226,370Expenses 2025: $3,274,061Net Income 2025: -$47,6912025

Highlighted filing

2024

Revenue$2,871,752
Expenses$2,901,884
Net Income-$30,132
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 5, 2025
Return Version
2023v6.0
Gross Receipts
$2,871,752
Mission and Program Overview

Mission

To make our lord, jesus christ, known to the peoples of micronesia the philippines by providing initiating the development of spiritual and socio economic programs as indicated by the needs of the people we serve

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,057,590$4,808,490▼ $249,100
Savings and Temporary Cash Investments$2,072,434$2,134,107▲ $61,673
Cash and Non-Interest-Bearing Accounts$1,116,848$1,396,176▲ $279,328
Intangible Assets$495,835$483,862▼ $11,973
Investments in Publicly Traded Securities$195,955$214,685▲ $18,730
Prepaid Expenses and Deferred Charges$189,586$152,465▼ $37,121
Accounts Receivable$27,053$37,243▲ $10,190
Inventories for Sale or Use$7,190$11,423▲ $4,233
Total Assets$9,162,491$9,238,451▲ $75,960
Liabilities
Other Liabilities$469,085$474,112▲ $5,027
Deferred Revenue$32,204$70,799▲ $38,595
Accounts Payable and Accrued Expenses$3,605$4,622▲ $1,017
Total Liabilities$504,894$549,533▲ $44,639
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,501,467$8,410,069▼ $91,398
Net Assets With Donor Restrictions$156,130$278,849▲ $122,719
Total Net Assets Fund Balance$8,657,597$8,688,918▲ $31,321
Total Liabilities and Net Assets / Fund Balance$9,162,491$9,238,451▲ $75,960

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,722,970$1,730,929$4,453,899
Leasehold Improvements$1,675,411$2,286,474$3,961,885
Equipment$229,733$987,165$1,216,898
Buildings$41,964$243,008$284,972
Land$138,412-$138,412
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Norbert J KalauChairman of the Board, President CEOFT$48,288$48,288
Melinda R EspinosaCFO/administratorFT$31,818$31,818

Board Members and Trustees

NameTitle
John MabeeVice President, Trustee
Jeffrey JonesTreasurer, Trustee
Dr Gregory MillerTrustee
John DayTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,416,992
Program Service Revenue
$1,454,264
Investment Income
$496
Other Revenue
$0
All Other Contributions
$1,044,113
Change in Net Assets
$-30,132

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,871,752
Revenue Not Reported on Form 990
$61,453
Total Revenue per Audited Statements
$2,933,205
Total Revenue per Form 990
$2,871,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,381,600
Salaries, Compensation, and Employee Benefits$428,284
Total Fundraising Expense$137,406
Professional Fundraising Fees$92,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$333,344$16,534$154$350,032
Other Salaries and Wages$272,159$23,372$20,091$315,622
Payments to Affiliates-$236,343-$236,343
Other Expenses$132,587$119$119$132,587
All Other Expenses$121,629$7,224$1,797$130,650
Occupancy$111,727$14,337$2,951$129,015
Fees for Services Professional Fundraising--$92,000$92,000
Insurance$83,471--$83,471
Current Officers, Directors, Trustees, and Key Employees$69,676$5,215$5,215$80,106
Office Expenses$52,417$6,285$6,644$65,346
Travel$56,641$494-$57,135
Payroll Taxes$27,988$2,414$2,154$32,556
Fees for Services Accounting$16,538$2,622$2,622$21,782
Advertising$2,397-$3,659$6,056
Fees for Services Legal-$2,372-$2,372
Fees for Services Other-$1,340-$1,340
Total Functional Expenses$2,445,574$318,904$137,406$2,901,884

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,901,884
Total Expenses per Audited Statements$2,901,884
Total Expenses per Form 990$2,901,884
International Activity

International Summary

Offices
4
Employees
35
Spending
$2,445,574

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram Services, InvestmentsAviation/medical, Media, Evangelism435$2,445,574
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$92,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$474,112
Operating Lease Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 15A 15B

Salary support to missionaries, including the ceo, is determined by the board of trustees based on marital status, number of children, mission station assigned to, and ability to raise own support. Review is done every three years or at the end of the missionarys term.

Form 990, Part VI, Section C, Line 19

Pma makes its form 990, governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VI, Section B, Line 11B

Pma provides a complete copy of its form 990 to all members of its governing body for review and approval. Any questions or concerns are cleared before filing the return.

Filing and Contact Details

Filer

Filer Name
Pacific Mission Aviation
EIN
98-0034842
In Care Of
% MARIA MELINDA R ESPINOSA
Phone
6716466464
Address
PO Box 3209, HAGATNA, GU 96932

Signing Officer

Name
Maria Melinda R Espinosa
Title
CFO
Phone
6716466464
Signed
2025-02-05
Discuss with paid preparer
No

Organization Details

Principal Officer
Maria Melinda R Espinosa
Formed
1975
Legal Domicile
Gu
Voting Board Members
5
Independent Board Members
4
Employees
12
Volunteers
4

Preparer

Firm
Burger Comer Magliari LLC
Address
333 SOUTH MARINE CORPS DRIVE, TAMUNING, GU 96913
Preparer
Karvin L Flynn
Phone
6714722680
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section A, Line 9

Norbert j. Kalau -po box 517 pohnpei fsm 96941 jeffrey jones - po box 6066 tamuning gu 96931 john day - po box 8206 tamuning gu 96931 gregory miller - 2078 suite c route 16 harmon gu 96912 john mabee - po box 50127 midland tx 79710

Form 990, Part X, Line 10A 10B

Pma has numerous assets being depreciated. A depreciation schedule will be made available upon request.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0189586
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0152465
IRS990/PrincipalOfficerNm0MARIA MELINDA R ESPINOSA
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0MEDICAL RELIEF
IRS990/ProgramServiceRevenueGrp/Desc1MEDIA MINISTRY
IRS990/ProgramServiceRevenueGrp/Desc2RENT REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01251817
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1198447
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01251817
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1198447
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24000
IRS990/ProgSrvcAccomActy2Grp/Desc0CHURCH GROWTH EVANGELISM TO SUPPORT VARIOUS MINISTRY OPERATIONS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0242049
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04000
IRS990/ProgSrvcAccomActy3Grp/Desc0MEDIA MINISTRIES TO PRINT RELIGIOUS MATERIALS IN LOCAL LANGUAGES FOR MISSION AND CHURCHES AND BROADCAST CHRISTIAN DOCTRINES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0173813
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0198448
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01810636
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0282
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02950703
IRS990/PYOtherRevenueAmt0800
IRS990/PYProgramServiceRevenueAmt01539620
IRS990/PYRevenuesLessExpensesAmt0-17132
IRS990/PYSalariesCompEmpBnftPaidAmt0313767
IRS990/PYTotalExpensesAmt03368470
IRS990/PYTotalProfFndrsngExpnsAmt0104000
IRS990/PYTotalRevenueAmt03351338
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-30132
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0204492
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01251817
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02072434
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02134107
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01416992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01810636
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04243610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01237073
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0953141
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09661452
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0496
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0282
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05296
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01044
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07118
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01454264
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01539620
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02282741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0820805
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0607624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06705054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0496
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0282
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05296
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01044
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07118
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99930
IRS990ScheduleA/PublicSupportTotal509Amt016366506
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02871256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03350256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06526351
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02057878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01560765
IRS990ScheduleA/Total509Grp/TotalAmt016366506
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02871752
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03350538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06531647
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02057878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01561809
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016373624
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt041964
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0243008
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0284972
IRS990ScheduleD/EquipmentGrp/BookValueAmt0229733
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0987165
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01216898
IRS990ScheduleD/ExpensesSubtotalAmt02901884
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0138412
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0138412
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01675411
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02286474
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03961885
IRS990ScheduleD/NetUnrealizedGainsInvstAmt061453
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02722970
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01730929
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04453899
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0474112
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt061453
IRS990ScheduleD/RevenueSubtotalAmt02871752
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04808490
IRS990ScheduleD/TotalExpensesPerForm990Amt02901884
IRS990ScheduleD/TotalLiabilityAmt0474112
IRS990ScheduleD/TotalRevenuePerForm990Amt02871752
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02933205
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02901884
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt035
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt04
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt02445574
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0AVIATION/MEDICAL, MEDIA, EVANGELISM
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES, INVESTMENTS
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0236343
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0EFT and payment of expenses
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0To support non profit operations in the Philippines
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/InterestInForeignTrustInd0false

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