Civic Intelligence

Pacific Historic Parks

990 • Fiscal year 2016 • EIN 99-0194501

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 08, 2017

94-1187 Ka Uka BoulevardWaipahu, HI 96797

(808) 954-8777

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.16x

Higher debt load relative to assets than 42% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.30x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

18th percentile

-9.1%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$242,655

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

64th percentile

5.3%

Faster asset growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-3.4%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$12,306,392

Up $624,466 (+5.3%) from 2015

Net Assets

Down

$10,321,744

Down $287,046 (-2.7%) from 2015

Liabilities

Up

$1,984,648

Up $911,512 (+85%) from 2015

Revenue

Down

$6,626,490

Down $234,236 (-3.4%) from 2015

Expenses

Up

$7,228,473

Up $774,745 (+12%) from 2015

Net Income

Down

-$601,983

Down $1,008,981 (-248%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $12,561,028Liabilities 2011: $3,965,825Net Assets 2011: $8,595,2032011Assets 2012: $12,526,235Liabilities 2012: $3,157,753Net Assets 2012: $9,368,4822012Assets 2013: $13,466,833Liabilities 2013: $3,120,330Net Assets 2013: $10,346,5032013Assets 2014: $14,216,604Liabilities 2014: $2,999,829Net Assets 2014: $11,216,7752014Assets 2015: $11,681,926Liabilities 2015: $1,073,136Net Assets 2015: $10,608,7902015Assets 2016: $12,306,392Liabilities 2016: $1,984,648Net Assets 2016: $10,321,7442016Assets 2017: $14,730,547Liabilities 2017: $893,360Net Assets 2017: $13,837,1872017Assets 2018: $15,680,686Liabilities 2018: $457,221Net Assets 2018: $15,223,4652018Assets 2019: $17,166,718Liabilities 2019: $1,141,575Net Assets 2019: $16,025,1432019Assets 2020: $16,680,796Liabilities 2020: $964,459Net Assets 2020: $15,716,3372020Assets 2021: $20,682,625Liabilities 2021: $1,614,201Net Assets 2021: $19,068,4242021Assets 2022: $21,570,403Liabilities 2022: $828,716Net Assets 2022: $20,741,6872022Assets 2023: $24,971,208Liabilities 2023: $849,882Net Assets 2023: $24,121,3262023Assets 2024: $28,252,973Liabilities 2024: $770,929Net Assets 2024: $27,482,0442024

Highlighted filing

2016

Assets$12,306,392
Liabilities$1,984,648
Net Assets$10,321,744

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,180,2902011Expenses 2012: $4,942,4112012Expenses 2013: $4,906,8072013Revenue 2014: $5,858,647Expenses 2014: $5,145,909Net Income 2014: $712,7382014Revenue 2015: $6,860,726Expenses 2015: $6,453,728Net Income 2015: $406,9982015Revenue 2016: $6,626,490Expenses 2016: $7,228,473Net Income 2016: -$601,9832016Revenue 2017: $12,086,024Expenses 2017: $9,858,214Net Income 2017: $2,227,8102017Revenue 2018: $7,725,293Expenses 2018: $7,182,620Net Income 2018: $542,6732018Revenue 2019: $7,830,656Expenses 2019: $6,971,786Net Income 2019: $858,8702019Revenue 2020: $4,440,631Expenses 2020: $4,942,478Net Income 2020: -$501,8472020Revenue 2021: $6,271,869Expenses 2021: $3,721,639Net Income 2021: $2,550,2302021Revenue 2022: $9,056,934Expenses 2022: $5,340,458Net Income 2022: $3,716,4762022Revenue 2023: $9,115,339Expenses 2023: $6,655,853Net Income 2023: $2,459,4862023Revenue 2024: $9,708,456Expenses 2024: $7,734,125Net Income 2024: $1,974,3312024

Highlighted filing

2016

Revenue$6,626,490
Expenses$7,228,473
Net Income-$601,983
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 8, 2017
Return Version
2015v3.0
Gross Receipts
$14,144,651
Mission and Program Overview

Mission

To support the national park service through research, preservation, restoration, fund development, education, and interpretive programs of world war ii in the pacific and other pacific historic sites.

To support the national park service land & natural resources, in the research, development, preservation, and interpretation of the world war ii in the pacific, other pacific historic sites, and hawaii's iconic national landmarks.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,316,504$5,266,621▼ $49,883
Land, Buildings, and Equipment, Net$3,730,889$3,937,882▲ $206,993
Inventories for Sale or Use$1,282,004$1,087,788▼ $194,216
Savings and Temporary Cash Investments$411,540$838,905▲ $427,365
Cash and Non-Interest-Bearing Accounts$569,571$388,353▼ $181,218
Accounts Receivable$207,668$354,455▲ $146,787
Pledges and Grants Receivable$28,655$256,774▲ $228,119
Intangible Assets$47,815$107,342▲ $59,527
Prepaid Expenses and Deferred Charges$87,280$68,272▼ $19,008
Total Assets$11,681,926$12,306,392▲ $624,466
Liabilities
Accounts Payable and Accrued Expenses$466,013$1,161,467▲ $695,454
Mortgage Notes Payable Secured by Investment Property$607,123$585,945▼ $21,178
Other Liabilities-$237,236-
Total Liabilities$1,073,136$1,984,648▲ $911,512
Net Assets / Fund Balance
Unrestricted Net Assets$8,739,837$8,589,705▼ $150,132
Temporarily Rstr Net Assets$1,500,527$1,363,613▼ $136,914
Permanently Rstr Net Assets$368,426$368,426→ $0
Total Net Assets Fund Balance$10,608,790$10,321,744▼ $287,046
Total Liabilities and Net Assets / Fund Balance$11,681,926$12,306,392▲ $624,466

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,782,013$302,757$2,084,770
Equipment$806,145$881,741$1,687,886
Land$1,213,910-$1,213,910
Other Land Buildings$135,814$218,798$354,612

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$423,346-▲ $29,879$5,989$444,047
2014$446,845-▼ $19,152$171$423,346
2013$416,268-▲ $34,761$916$446,845
2012$373,572$4,678▲ $41,306-$416,268
2011-$363,748▲ $9,824-$373,572
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gene CaliwagFormer PresiFT$219,726$22,929$242,655
Gene CaliwagFormer President/CEO-$194,726$47,929$242,655
Aileen UtterdykeCFOFT$127,404$25,053$152,457
Carlton KramerVP Sales & MFT$110,000$22,910$132,910
RAY L'HEUREUXPresident anFT$42,462$1,466$43,928

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Hawk Construction GroupConstruction66 QUEEN STREET SUITE 1801, Honolulu, HI 96813$467,807
Revenue and Support

Revenue Composition

Contributions and Grants
$652,287
Program Service Revenue
$1,980,884
Investment Income
$176,632
Other Revenue
$3,816,687
All Other Contributions
$599,138
Change in Net Assets
$-601,983

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,626,490
Revenue Not Reported on Form 990
$458,805
Total Revenue per Audited Statements
$7,085,295
Total Revenue per Form 990
$6,626,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,950,273
Salaries, Compensation, and Employee Benefits$2,888,649
Grants and Similar Amounts Paid$1,389,551
Total Fundraising Expense$430,806
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,382,887$239,033$157,867$1,779,787
Grants to Domestic Orgs$1,389,551--$1,389,551
Information Technology$1,257,627--$1,257,627
Current Officers, Directors, Trustees, and Key Employees$267,391$103,765$62,439$433,595
Other Employee Benefits$301,070$59,418$41,236$401,724
Office Expenses$169,580$36,242$21,303$227,125
Advertising$195,426-$29,378$224,804
Payroll Taxes$140,050$29,125$19,342$188,517
Depreciation Depletion$120,309$15,502$17,265$153,076
Occupancy$94,852$24,963-$119,815
Conferences and Meetings$27,218$66,430$3,408$97,056
Insurance$60,306$18,406$7,022$85,734
Fees for Services Other$63,916$10,375$5,932$80,223
Royalties$58,676--$58,676
All Other Expenses$29,118$28,232$924$58,274
Fees for Service Investment Mgmnt Fees-$46,613-$46,613
Fees for Services Accounting$13,951$18,601$13,950$46,502
Comp Disqual Persons$22,200$11,100$11,100$44,400
Pension Plan Contributions$32,385$3,836$4,405$40,626
Interest$10,890$16,828$2,620$30,338
Other Expenses$7,719$548$12,567$20,834
Fees for Services Legal-$18,872-$18,872
Travel$13,281$1,145$111$14,537
Total Functional Expenses$6,004,710$792,957$430,806$7,228,473

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,372,341
Expenses per Audited Statements$7,228,473
Total Expenses per Form 990$7,228,473
Expenses Not Reported on Form 990$143,868
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Park ServiceHonolulu, HIGovSee Part Iv$986,596
National Park ServiceHagatna, GUGovSee Part Iv$188,592
National Park ServiceKalaupapa, HIGovSee Part Iv$143,331
National Park ServiceSaipan, MPGovSee Part Iv$44,890
Navy Seal FoundationVirginia Beach, VA501c3Support Navy History$6,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Al Rodrigues Associates LLCSee Part VBook RoyaltiesNo$11,076
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Liability$237,236
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Page 6, Part VI, Line 11B

The draft of form 990 is given to the audit committee of the board of directors for comments and review. The finalized draft is then submitted to the full board for comments prior to filing.

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

The conflict of interest procedures at pacific historic parks are outlined in a policy that was created by the board of directors. The policy covers the board of directors and the pacific historic parks employees. The board of directors and key executive officers are required to sign the policy annually. Annually, the accounting department will provide an updated vendor listing that is accompanied with the annual conflict of interest certification sheet for acknowledgement. At the annual board meeting, all board of directors and key executive officers are provided the aforementioned documentation for approval. After compiling all completed forms, the accounting department reviews and analyzes the documentation for any evident conflicts. In the event that a conflict is identified, the accounting team is asked to determine the financial impact, if any. The information is then provided to the ceo and cfo for analysis of the materiality. To the extent that a related party transaction exceeds the thresholds allowable by the irs, documenation is provided for full disclosure on the organization's form 990. Consequently, the board member or executive officer is requested to be removed from any decision making process related to the conflicting vendor or project. Furthermore, if a transaction or relationship is identified during the year that will create a conflict between the organization and a board member or executive officer, the relationship is then disclosed to the board of directors and executive officers to ensure compliance with the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

The compensation committee of the board of directors votes on the proposed compensation packages for the president and other officers or key employees. The committee's recommendation is presented to the board as a whole for approval. The president's accomplishments are compared with the preset goals and overall performance of duties. The financial condition of the organization is also considered. The president's compensation and benefits are compared to organizations deemed most similar to pacific historic parks.

Form 990, Page 6, Part VI, Line 15B

See description for form 990, part vi, line 15a.

Form 990, Page 6, Part VI, Line 17

Maryland, massachusetts, michigan, minnesota, mississippi, new hampshire, new jersey, new mexico, north carolina, north dakota, new york, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, washington, west virginia, wisconsin

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VII

Section b, line 1 - on the fye 9/30/15 (2014) form 990, the organization reported hawk construction group's 2015 compensation of 467,807. However, compensation to independent contractors are to be reported for the calendar year ending with or within the organization's tax year.

Filing and Contact Details

Filer

Filer Name
Pacific Historic Parks
EIN
99-0194501
Phone
8089548777
Address
94-1187 KA UKA BOULEVARD, WAIPAHU, HI 96797

Signing Officer

Name
Aileen Utterdyke
Title
CFO
Phone
8089548777
Signed
2017-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neil a Sheehan
Formed
1979
Legal Domicile
Hi
Voting Board Members
16
Independent Board Members
15
Employees
97
Volunteers
50

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Additional Explanations

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

Php also produces and distributes nps orientation material for visitors of all ages, including translations in multiple foreign languages, reflecting the diversity of the international composition of nearly 2 million visitors each year. Php continues to leverage the latest technologies in an effort to align with current and future generations. Currently, php offers "audio, virtual realilty and digital education tours" at the uss arizona memorial. These tours provide an in-depth educational experience in the form of various narrations, text, images, and videos. The tours include more than 20 points of interests around the park and on the uss arizona memorial, and are available in numerous languages that serve as a "virtual ranger", providing international visitors with the opportunity to experience and learn about pearl harbor in their own language. Php also funds a large portion of the curatorial program at the wwii valor in the pacific national monument. In addition to cataloguing and protecing documents, photographs, and objects in the park's collection, we are creating an innovating "content management system" that will serve as a gateway to history, a technology that will allow the public to "see" what exists in the archives of the park. The preservation of the personal stories and experiences of the world war ii generation, through the acquisition of oral histories, is an integral element of php's dedicated program funding. As the numbers of pearl harbor survivors, military and civilian witnesses, and americans of japanese ancestry ("aja") decrease each year, the significance of capturing their voices to ensure that future generations will forever remember is critical.

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

Diamond head state monument located on federal property (oahu, hi) is a php partner park. Php supports kalaupapa's national historic park and its "volunteers-in- parks" (vip) program, providing opportunities for students, church groups, nonprofit organizations, civic clubs, hawaiian organizations, and seniors to make a deeper connection to kalaupapa as a special and sacred place through hands on work, including the cleaning of historic buildings, removing invasive species, clearing and maintaining historic sites, and beach clean ups. At guam's war in the pacific national historical park, php's support for the educational "art in the park" initiative resulted in a community wide art event, including displays featuring the various divisions of the park, engaging volunteers, and enabling people from throughout the community to learn about their national park. Other programs supported by php include the preservation rangers program, junior ranger academy, and teachers' workshops. Financial support from php to the american memorial park in saipan was integral during the launch of their first art in the park program, as well as sustaining their efforts in educating and engaging their community and visitors with programs dedicated to the protection and preservation of natural and ocean resources.

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

The organization has collections of artwork that depict events of world war ii that are on display to educate the public.

Schedule D, Page 2, Part V, Line 4

The primary purpose of the endowment funds are to support the national park service in the protection, development, preservation, and interpretation of the world war ii in the pacific and other pacific historical sites.

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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/Desc0THE WORLD WAR II VALOR IN THE PACIFIC NATIONAL MONUMENT AT PEARL HARBOR (OAHU, HI) IS A MEMORIAL, A SACRED SITE SERVING AS A CONSTANT REMINDER OF THE VALOR, COURAGE, AND SACRIFICES OF THE "GREATEST GENERATION" THAT FOREVER CHANGED THE COURSE OF OUR NATION AND THE WORLD. THIS ICONIC SITE IS ENTRUSTED TO THE NATIONAL PARK SERVICE ("NPS") AND PACIFIC HISTORIC PARKS ("PHP"), AND IN COLLABORATION, WE ARE DEDICATED TO ENSURING THAT FUTURE GENERATIONS WILL ALWAYS REMEMBER, HONOR, AND UNDERSTAND ALL THAT OCCURRED IN THIS HALLOWED PLACE. EDUCATIONAL STAFF AT THE PARK SUPPORTED THROUGH PHP'S FUNDING, PROVIDE STANDARDS-BASED, ONSITE EDUCATIONAL CURRICULUM TO OVER 40,000 SCHOOL AGE CHILDREN FROM AROUND THE WORLD ANNUALLY. PHP ALSO PRODUCES AND DISTRIBUTES NPS ORIENTATION MATERIAL FOR VISITORS OF ALL AGES, INCLUDING TRANSLATIONS IN MULTIPLE FOREIGN LANGUAGES, REFLECTING THE DIVERSITY OF THE INTERNATIONAL COMPOSITION OF NEARLY 2 MILLION VISITORS EACH YEAR. PHP CONTINUES TO LEVERAGE THE LATEST TECHNOLOGIES IN AN EFFORT TO ALIGN WITH CURRENT AND FUTURE GENERATIONS. CURRENTLY, PHP OFFERS "AUDIO, VIRTUAL REALILTY AND DIGITAL EDUCATION TOURS" AT THE USS ARIZONA MEMORIAL. THESE TOURS PROVIDE AN IN-DEPTH EDUCATIONAL EXPERIENCE IN THE FORM OF VARIOUS NARRATIONS, TEXT, IMAGES, AND VIDEOS. THE TOURS INCLUDE MORE THAN 20 POINTS OF INTERESTS AROUND THE PARK AND ON THE USS ARIZONA MEMORIAL, AND ARE AVAILABLE IN NUMEROUS LANGUAGES THAT SERVE AS A "VIRTUAL RANGER", PROVIDING INTERNATIONAL VISITORS WITH THE OPPORTUNITY TO EXPERIENCE AND LEARN ABOUT PEARL HARBOR IN THEIR OWN LANGUAGE. PHP ALSO FUNDS A LARGE PORTION OF THE CURATORIAL PROGRAM AT THE WWII VALOR IN THE PACIFIC NATIONAL MONUMENT. IN ADDITION TO CATALOGUING AND PROTECING DOCUMENTS, PHOTOGRAPHS, AND OBJECTS IN THE PARK'S COLLECTION, WE ARE CREATING AN INNOVATING "CONTENT MANAGEMENT SYSTEM" THAT WILL SERVE AS A GATEWAY TO HISTORY, A TECHNOLOGY THAT WILL ALLOW THE PUBLIC TO "SEE" WHAT EXISTS IN THE ARCHIVES OF THE PARK. THE PRESERVATION OF THE PERSONAL STORIES AND EXPERIENCES OF THE WORLD WAR II GENERATION, THROUGH THE ACQUISITION OF ORAL HISTORIES, IS AN INTEGRAL ELEMENT OF PHP'S DEDICATED PROGRAM FUNDING. AS THE NUMBERS OF PEARL HARBOR SURVIVORS, MILITARY AND CIVILIAN WITNESSES, AND AMERICANS OF JAPANESE ANCESTRY ("AJA") DECREASE EACH YEAR, THE SIGNIFICANCE OF CAPTURING THEIR VOICES TO ENSURE THAT FUTURE GENERATIONS WILL FOREVER REMEMBER IS CRITICAL.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.3$0.77$27.5$9.71$7.73$1.97
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.0$0.85$24.1$9.12$6.66$2.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$0.83$20.7$9.06$5.34$3.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$1.61$19.1$6.27$3.72$2.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$0.96$15.7$4.44$4.94$0.50
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.2$1.14$16.0$7.83$6.97$0.86
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$0.46$15.2$7.73$7.18$0.54
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$0.89$13.8$12.1$9.86$2.23
2016Detailed filing. Detailed filing data is available for this year.$12.3$1.98$10.3$6.63$7.23$0.60
2015Detailed filing. Detailed filing data is available for this year.$11.7$1.07$10.6$6.86$6.45$0.41
2014Detailed filing. Detailed filing data is available for this year.$14.2$3.00$11.2$5.86$5.15$0.71
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$3.12$10.3$4.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$3.16$9.37$4.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$3.97$8.60$5.18
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits