Civic Intelligence

Alexander and Baldwin Sugar Museum

990 • Fiscal year 2019 • EIN 99-0200210

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 23, 2020

PO Box 125Puunene, HI 96784

(808) 871-8058

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.02x

Higher debt load relative to revenue than 28% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

58th percentile

6.1%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

42nd percentile

$38,014

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

47%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,049,882

Up $105,702 (+11%) from 2018

Net Assets

Up

$1,042,714

Up $107,764 (+12%) from 2018

Liabilities

Down

$7,168

Down $2,062 (-22%) from 2018

Revenue

Up

$359,560

Up $114,649 (+47%) from 2018

Expenses

Up

$337,628

Up $17,732 (+5.5%) from 2018

Net Income

Up

$21,932

Up $96,917 (+129%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $525,118Liabilities 2010: $27,487Net Assets 2010: $497,6312010Assets 2011: $538,874Liabilities 2011: $34,822Net Assets 2011: $504,0522011Assets 2012: $567,292Liabilities 2012: $27,107Net Assets 2012: $540,1852012Assets 2013: $646,004Liabilities 2013: $43,616Net Assets 2013: $602,3882013Assets 2014: $774,562Liabilities 2014: $35,247Net Assets 2014: $739,3152014Assets 2015: $762,069Liabilities 2015: $9,740Net Assets 2015: $752,3292015Assets 2016: $1,056,037Liabilities 2016: $13,630Net Assets 2016: $1,042,4072016Assets 2017: $1,058,852Liabilities 2017: $7,146Net Assets 2017: $1,051,7062017Assets 2018: $944,180Liabilities 2018: $9,230Net Assets 2018: $934,9502018Assets 2019: $1,049,882Liabilities 2019: $7,168Net Assets 2019: $1,042,7142019Assets 2020: $1,053,424Liabilities 2020: $986Net Assets 2020: $1,052,4382020Assets 2021: $1,297,583Liabilities 2021: $1,260Net Assets 2021: $1,296,3232021Assets 2022: $1,117,684Liabilities 2022: $6,381Net Assets 2022: $1,111,3032022Assets 2023: $1,138,122Liabilities 2023: $7,867Net Assets 2023: $1,130,2552023Assets 2024: $1,144,575Liabilities 2024: $6,327Net Assets 2024: $1,138,2482024

Highlighted filing

2019

Assets$1,049,882
Liabilities$7,168
Net Assets$1,042,714

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $245,6382010Expenses 2011: $239,7132011Expenses 2012: $253,1722012Revenue 2013: $287,469Expenses 2013: $261,058Net Income 2013: $26,4112013Revenue 2014: $437,864Expenses 2014: $267,414Net Income 2014: $170,4502014Revenue 2015: $298,023Expenses 2015: $271,003Net Income 2015: $27,0202015Revenue 2016: $550,860Expenses 2016: $283,120Net Income 2016: $267,7402016Revenue 2017: $248,830Expenses 2017: $281,373Net Income 2017: -$32,5432017Revenue 2018: $244,911Expenses 2018: $319,896Net Income 2018: -$74,9852018Revenue 2019: $359,560Expenses 2019: $337,628Net Income 2019: $21,9322019Revenue 2020: $184,892Expenses 2020: $231,435Net Income 2020: -$46,5432020Revenue 2021: $386,632Expenses 2021: $259,692Net Income 2021: $126,9402021Revenue 2022: $208,299Expenses 2022: $326,312Net Income 2022: -$118,0132022Revenue 2023: $259,877Expenses 2023: $357,643Net Income 2023: -$97,7662023Revenue 2024: $313,522Expenses 2024: $387,319Net Income 2024: -$73,7972024

Highlighted filing

2019

Revenue$359,560
Expenses$337,628
Net Income$21,932
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 23, 2020
Return Version
2019v5.0
Gross Receipts
$450,837
Mission and Program Overview

Mission

To preserve and present the history and heritage of the sugar industry, and the multiethnic plantation life it engendered, for residents and visitors to the island of maui.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$437,471$523,303▲ $85,832
Savings and Temporary Cash Investments$316,440$310,772▼ $5,668
Land, Buildings, and Equipment, Net$155,355$178,821▲ $23,466
Inventories for Sale or Use$24,260$19,482▼ $4,778
Prepaid Expenses and Deferred Charges$8,932$12,223▲ $3,291
Cash and Non-Interest-Bearing Accounts$275$2,071▲ $1,796
Accounts Receivable$611$710▲ $99
Total Assets$944,180$1,049,882▲ $105,702
Other Assets Total$836$2,500▲ $1,664
Liabilities
Other Liabilities$4,585$6,836▲ $2,251
Accounts Payable and Accrued Expenses$4,645$332▼ $4,313
Total Liabilities$9,230$7,168▼ $2,062
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$924,950$915,235▼ $9,715
Net Assets With Donor Restrictions$10,000$127,479▲ $117,479
Total Net Assets Fund Balance$934,950$1,042,714▲ $107,764
Total Liabilities and Net Assets / Fund Balance$944,180$1,049,882▲ $105,702
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joanne LightfootMuseum DirecFT$38,014$38,014

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$214,034
Program Service Revenue
$128,573
Investment Income
$15,478
Other Revenue
$1,475
All Other Contributions
$214,034
Change in Net Assets
$21,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,560
Other Expenses$156,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,167$46,357-$154,524
Occupancy$25,853--$25,853
Depreciation Depletion$23,612$1,243-$24,855
Advertising$21,624--$21,624
Insurance$13,740$1,359-$15,099
Other Employee Benefits$10,226$4,383-$14,609
Payroll Taxes$8,701$3,726-$12,427
Fees for Services Accounting-$8,735-$8,735
Fees for Service Investment Mgmnt Fees-$3,467-$3,467
Other Expenses$1,883$470-$2,353
Total Functional Expenses$267,888$69,740$0$337,628
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Taxes and Benefits$4,492
Deposits$2,000
General Excise Tax Payable$344
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Page 6, Part VI, Line 2

Howard nakamura alyson nakamura vp secretary father/daughter

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

Prior to filing of the form 990, all board members are e-mailed a copy of the return for review. A copy of the form is also available for review at the museum.

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

Compensation is determined by board review and approval.

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

Compensation is determined by board review and approval.

Form 990, Page 6, Part VI, Line 19

The corporate documents are available at the museum for public inspection upon request during regular business hours.

Filing and Contact Details

Filer

Filer Name
Alexander & Baldwin Sugar Museum
EIN
99-0200210
Phone
8088718058
Address
PO BOX 125, PUUNENE, HI 96784

Signing Officer

Name
Douglas Sheehan
Title
President
Phone
8088718058
Signed
2020-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Sheehan
Formed
1982
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
19
Volunteers
15

Preparer

Firm
Myers Tax & Accounting LLC
Address
210 IMI KALA ST SUITE 1-S, WAILUKU, HI 96793-3505
Preparer
Laureen M Myers
Phone
8082508600
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IRS990/OtherExpensesGrp/ProgramServicesAmt31883
IRS990/OtherExpensesGrp/TotalAmt024372
IRS990/OtherExpensesGrp/TotalAmt122305
IRS990/OtherExpensesGrp/TotalAmt27405
IRS990/OtherExpensesGrp/TotalAmt32353
IRS990/OtherLiabilitiesGrp/BOYAmt04585
IRS990/OtherLiabilitiesGrp/EOYAmt06836
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt07629
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07629
IRS990/OtherRevenueTotalAmt07629
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046357
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0108167
IRS990/OtherSalariesAndWagesGrp/TotalAmt0154524
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03726
IRS990/PayrollTaxesGrp/ProgramServicesAmt08701
IRS990/PayrollTaxesGrp/TotalAmt012427
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08932
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012223
IRS990/PrincipalOfficerNm0DOUGLAS SHEEHAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MUSEUM ADMISSION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0128573
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0128573
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOOL PROGRAM
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07405
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt073881
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019505
IRS990/PYOtherExpensesAmt0146011
IRS990/PYOtherRevenueAmt0-7181
IRS990/PYProgramServiceRevenueAmt0158706
IRS990/PYRevenuesLessExpensesAmt0-74985
IRS990/PYSalariesCompEmpBnftPaidAmt0173885
IRS990/PYTotalExpensesAmt0319896
IRS990/PYTotalRevenueAmt0244911
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt021932
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0128573
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0316440
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0310772
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 535,198
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0214034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt073881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt059389
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0277427
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt087569
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0712300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010810
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011457
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09003
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08058
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt046579
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0454024
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt092752
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt094490
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0121667
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0190874
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0128167
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0627950
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.51360
IRS990ScheduleA/PublicSupportPY170Pct00.52650
IRS990ScheduleA/PublicSupportTotal170Amt0712300
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0214034
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt073881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt059389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0277427
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt087569
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0712300
IRS990ScheduleA/TotalSupportAmt01386829
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/OtherLiabilitiesOrgGrp/Amt04492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2344
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES AND BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2GENERAL EXCISE TAX PAYABLE
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalLiabilityAmt06836
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HOWARD NAKAMURA ALYSON NAKAMURA VP SECRETARY FATHER/DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO FILING OF THE FORM 990, ALL BOARD MEMBERS ARE E-MAILED A COPY OF THE RETURN FOR REVIEW. A COPY OF THE FORM IS ALSO AVAILABLE FOR REVIEW AT THE MUSEUM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY BOARD REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS DETERMINED BY BOARD REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CORPORATE DOCUMENTS ARE AVAILABLE AT THE MUSEUM FOR PUBLIC INSPECTION UPON REQUEST DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0944180
IRS990/TotalAssetsEOYAmt01049882
IRS990/TotalAssetsGrp/BOYAmt0944180
IRS990/TotalAssetsGrp/EOYAmt01049882
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0214034
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069740
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267888
IRS990/TotalFunctionalExpensesGrp/TotalAmt0337628
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09230
IRS990/TotalLiabilitiesEOYAmt07168
IRS990/TotalLiabilitiesGrp/BOYAmt09230
IRS990/TotalLiabilitiesGrp/EOYAmt07168
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0934950
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01042714

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.01$1.14$0.31$0.39$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.01$1.13$0.26$0.36$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.01$1.11$0.21$0.33$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.39$0.26$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.18$0.23$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.04$0.36$0.34$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.24$0.32$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.06$0.01$1.05$0.25$0.28$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.01$1.04$0.55$0.28$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.30$0.27$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.04$0.74$0.44$0.27$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.65$0.04$0.60$0.29$0.26$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.03$0.54$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.03$0.50$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.03$0.50$0.25