Civic Intelligence

Hawaii Army Museum Society

EIN 99-0170177 • 501(c)3 • Honolulu, HI

Profile

Maintaining a museum preserving, documenting and recording hawaii's military history from its earliest times to the present especially in regard to its participation in the army of the united states of america.

PO Box 8064Honolulu, HI 96830

www.hiarmymuseumsoc.org

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

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

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

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

Top Officer Pay

50th percentile

$56,326

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

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

Asset Growth

78th percentile

19%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

88th percentile

74%

Faster revenue growth than 88% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$1,841,039

Up $287,931 (+19%) from 2023

Liabilities

Down

$7,170

Down $1,752 (-20%) from 2023

Net Assets

Up

$1,833,869

Up $289,683 (+19%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin85th percentile

Revenue

Up

$406,895

Up $173,492 (+74%) from 2023

Expenses

Down

$252,184

Down $9,357 (-3.6%) from 2023

Net Income

Up

$154,711

Up $182,849 (+650%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $164,524Liabilities 2011: $10,828Net Assets 2011: $153,6962011Assets 2012: $177,658Liabilities 2012: $15,530Net Assets 2012: $162,1282012Assets 2013: $216,903Liabilities 2013: $16,406Net Assets 2013: $200,4972013Assets 2014: $708,110Liabilities 2014: $11,717Net Assets 2014: $696,3932014Assets 2015: $705,585Liabilities 2015: $5,412Net Assets 2015: $700,1732015Assets 2016: $1,539,536Liabilities 2016: $7,275Net Assets 2016: $1,532,2612016Assets 2018: $1,588,703Liabilities 2018: $2,801Net Assets 2018: $1,585,9022018Assets 2019: $1,652,650Liabilities 2019: $0Net Assets 2019: $1,652,6502019Assets 2020: $1,645,149Liabilities 2020: $29,686Net Assets 2020: $1,615,4632020Assets 2021: $1,774,600Liabilities 2021: $4,856Net Assets 2021: $1,769,7442021Assets 2022: $1,488,969Liabilities 2022: $4,545Net Assets 2022: $1,484,4242022Assets 2023: $1,553,108Liabilities 2023: $8,922Net Assets 2023: $1,544,1862023Assets 2024: $1,841,039Liabilities 2024: $7,170Net Assets 2024: $1,833,8692024

Highlighted filing

2024

Assets$1,841,039
Liabilities$7,170
Net Assets$1,833,869
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $275,872Expenses 2011: $220,087Net Income 2011: $55,7852011Revenue 2012: $265,008Expenses 2012: $255,273Net Income 2012: $9,7352012Revenue 2013: $291,152Expenses 2013: $252,783Net Income 2013: $38,3692013Revenue 2014: $739,930Expenses 2014: $244,034Net Income 2014: $495,8962014Revenue 2015: $282,989Expenses 2015: $279,209Net Income 2015: $3,7802015Revenue 2016: $1,074,180Expenses 2016: $242,085Net Income 2016: $832,0952016Revenue 2018: $302,965Expenses 2018: $304,070Net Income 2018: -$1,1052018Revenue 2019: $291,137Expenses 2019: $249,072Net Income 2019: $42,0652019Revenue 2020: $193,253Expenses 2020: $257,114Net Income 2020: -$63,8612020Revenue 2021: $341,318Expenses 2021: $221,815Net Income 2021: $119,5032021Revenue 2022: $91,257Expenses 2022: $177,469Net Income 2022: -$86,2122022Revenue 2023: $233,403Expenses 2023: $261,541Net Income 2023: -$28,1382023Revenue 2024: $406,895Expenses 2024: $252,184Net Income 2024: $154,7112024

Highlighted filing

2024

Revenue$406,895
Expenses$252,184
Net Income$154,711
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,841,039
Liabilities
$7,170
Net assets
$1,833,869
Revenue
$406,895
Expenses
$252,184
Net income
$154,711
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.84$0.01$1.83$0.41$0.25$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.54$0.23$0.26$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.48$0.09$0.18$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.34$0.22$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.03$1.62$0.19$0.26$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.29$0.25$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.30$0.30$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.01$1.53$1.07$0.24$0.83
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.28$0.28$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.74$0.24$0.50
2013Summary only. Only limited summary data is available for this year.$0.22$0.02$0.20$0.29$0.25$0.04
2012Summary only. Only limited summary data is available for this year.$0.18$0.02$0.16$0.27$0.26$0.01
2011Summary only. Only limited summary data is available for this year.$0.16$0.01$0.15$0.28$0.22$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,134,735
Mission and Program Overview

Mission

Maintaining a museum preserving, documenting and recording hawaii's military history from its earliest times to the present especially in regard to its participation in the army of the united states of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,113,187$1,360,447▲ $247,260
Land, Buildings, and Equipment, Net$218,296$215,630▼ $2,666
Cash and Non-Interest-Bearing Accounts$102,926$154,920▲ $51,994
Inventories for Sale or Use$80,102$95,908▲ $15,806
Savings and Temporary Cash Investments$38,597$14,134▼ $24,463
Total Assets$1,553,108$1,841,039▲ $287,931
Liabilities
Accounts Payable and Accrued Expenses$8,922$7,170▼ $1,752
Total Liabilities$8,922$7,170▼ $1,752
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,544,186$1,833,869▲ $289,683
Total Net Assets Fund Balance$1,544,186$1,833,869▲ $289,683
Total Liabilities and Net Assets / Fund Balance$1,553,108$1,841,039▲ $287,931

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$211,138$96,985$308,123
Equipment$4,492$36,268$40,760
Other Land Buildings$0$1,968$1,968
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eugene L SukertExecutive DirectorFT$56,326$56,326

Board Members and Trustees

NameTitle
Jimmie R LackeyPast President/treasurer
David a BramlettPresident Emeritus
Charles N CardinalPresident/secretary
Leslie BiseVice President
Thomas L Stirling JrVice President
Allen HoeTrustee
Charles B Salmon JrTrustee
Clarence ChinnTrustee
David M ShanahanTrustee
John JefferisTrustee
Suzanne P Vares-lumTrustee
Virgil Packett IiTrustee
Donald L MacgregorTrustee Emeritus
Edward V RichardsonTrustee Emeritus
Edward Y HirataTrustee Emeritus
Ronald Ty ChooTrustee Emeritus
Victoria W OlsonTrustee Emeritus
Francis J WiercinskiTrustee-at-large
David a CarlsonInternal Auditor
Revenue and Support

Revenue Composition

Contributions and Grants
$110,077
Program Service Revenue
$0
Investment Income
$102,491
Other Revenue
$194,327
All Other Contributions
$72,627
Change in Net Assets
$154,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$406,895
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$192,287
Total Revenue per Audited Statements
$599,182
Total Revenue per Form 990
$406,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$151,674
Other Expenses$100,510
Total Fundraising Expense$32,407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,400--$71,400
Current Officers, Directors, Trustees, and Key Employees$19,250$19,250$16,500$55,000
Other Employee Benefits$14,164$406$353$14,923
Fees for Service Investment Mgmnt Fees-$14,666-$14,666
Fees for Services Accounting-$12,606-$12,606
Office Expenses-$10,690-$10,690
Payroll Taxes$7,453$1,553$1,345$10,351
Depreciation Depletion$5,448$1,135$983$7,566
Insurance$3,334$695$601$4,630
All Other Expenses$3,565$494$180$4,239
Other Expenses$3,442$2,852$621$2,852
Fees for Services Other$864$1,320$156$2,340
Conferences and Meetings-$361-$361
Advertising$6$6-$12
Total Functional Expenses$151,230$68,547$32,407$252,184

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$255,157
Expenses per Audited Statements$252,184
Total Expenses per Form 990$252,184
Expenses Not Reported on Form 990$2,973
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,428
Fundraising Direct Expenses$10,571
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$37,853$14,428-$14,428
Total Events$37,853$14,428$10,571$3,857
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
Yes
Audit committee
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, Part VI, Section B, Line 11B

“The form 990 is presented to the executive committee prior to filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“Each year the trustees and officers are requested to submit any conflicts of interest to the organization.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request and are on file in its office.”

Filing and Contact Details

Filer

Filer Name
Hawaii Army Museum Society
EIN
99-0170177
Phone
8089413900
Address
PO BOX 8064, HONOLULU, HI 96830

Signing Officer

Name
Eugene Sukert
Title
Executive Director
Phone
8089559552
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene Sukert
Formed
1976
Legal Domicile
Hi
Voting Board Members
19
Independent Board Members
19
Employees
3
Volunteers
19

Preparer

Firm
The CPA Collective LLC
Address
711 KAPIOLANI BOULEVARD SUITE 1430, HONOLULU, HI 96813
Preparer
Ronelle K Matsunami CPA
Phone
8088331183
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Society's management considers the likelihood of changes by taxing authorities in its filed non-profit tax returns and recognizes a liability for or discloses potential significant changes that management believes are more likely than not to occur, including changes to the society's status as a not-for-profit entity, upon examination by taxing authorities. Management has not identified any uncertain tax positions taken in the filed non-profit tax returns that require recognition or disclosure in the accompanying financial statements. Management also believes the society met the requirement to maintain its tax-exempt status and has no income subject to unrelated business income tax; therefore, no provision for income taxes has been provided in these financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Prior year adjustments 57,315.”

Raw XML AppendixShowing 400 of 552 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDENT/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt17INTERNAL AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DIRECTOR
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IRS990/FormationYr01976
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingDirectExpensesAmt010571
IRS990/FundraisingGrossIncomeAmt014428
IRS990/GainOrLossGrp/SecuritiesAmt062010
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IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossReceiptsAmt01134735
IRS990/GrossSalesOfInventoryAmt0338193
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IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt03334
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IRS990/IRPDocumentCnt02
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MAINTAINING A MUSEUM PRESERVING, DOCUMENTING AND RECORDING HAWAII'S MILITARY HISTORY FROM ITS EARLIEST TIMES TO THE PRESENT ESPECIALLY IN REGARD TO ITS PARTICIPATION IN THE ARMY OF THE UNITED STATES OF AMERICA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0190470
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IRS990/NetUnrlzdGainsLossesInvstAmt0134972
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IRS990/OtherExpensesGrp/Desc1GENERAL EXCISE TAX
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IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/TotalAmt24780
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt079000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt059000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0125893
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt041408
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0415378
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt048119
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt041019
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025057
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0194901
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0338193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0283725
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt088773
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0173001
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0156646
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01040338
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt040481
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IRS990ScheduleA/InvestmentIncomeCYPct00.11780
IRS990ScheduleA/InvestmentIncomePYPct00.11280
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt03857

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