Civic Intelligence

Pacific Aviation Museum Pearl Harbor

EIN 99-0337979 • 501(c)3 • Honolulu, HI

Profile

To develop and maintain an internationally recognized aviation museum on historic ford island that is dedicated to educating young and old alike, honoring aviators and their support personnel who defended freedom in the pacific region, and preserving aviation artifacts

Refreshing map…

319 Lexington BlvdHonolulu, HI 96818

www.pacificaviationmuseum.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.09x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.43x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

44th percentile

2.7%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$301,065

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

41st percentile

3.9%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-29%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$54,435,125

Up $2,066,170 (+3.9%) from 2023

Liabilities

Up

$5,131,349

Up $340,087 (+7.1%) from 2023

Net Assets

Up

$49,303,776

Up $1,726,083 (+3.6%) from 2023

Revenue

Down

$11,844,712

Down $4,886,594 (-29%) from 2023

Expenses

Up

$11,519,966

Up $1,240,735 (+12%) from 2023

Net Income

Down

$324,746

Down $6,127,329 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $15,469,548Liabilities 2010: $266,738Net Assets 2010: $15,202,8102010Assets 2011: $20,012,283Liabilities 2011: $1,324,252Net Assets 2011: $18,688,0312011Assets 2012: $21,612,736Liabilities 2012: $1,915,360Net Assets 2012: $19,697,3762012Assets 2013: $22,785,565Liabilities 2013: $1,870,415Net Assets 2013: $20,915,1502013Assets 2014: $23,085,075Liabilities 2014: $1,936,489Net Assets 2014: $21,148,5862014Assets 2015: $25,248,874Liabilities 2015: $2,149,096Net Assets 2015: $23,099,7782015Assets 2016: $27,059,061Liabilities 2016: $2,416,311Net Assets 2016: $24,642,7502016Assets 2017: $26,801,853Liabilities 2017: $1,865,766Net Assets 2017: $24,936,0872017Assets 2018: $29,164,602Liabilities 2018: $2,112,851Net Assets 2018: $27,051,7512018Assets 2019: $32,797,859Liabilities 2019: $2,311,521Net Assets 2019: $30,486,3382019Assets 2020: $33,700,963Liabilities 2020: $2,168,260Net Assets 2020: $31,532,7032020Assets 2021: $42,696,664Liabilities 2021: $4,454,833Net Assets 2021: $38,241,8312021Assets 2022: $46,753,209Liabilities 2022: $4,366,630Net Assets 2022: $42,386,5792022Assets 2023: $52,368,955Liabilities 2023: $4,791,262Net Assets 2023: $47,577,6932023Assets 2024: $54,435,125Liabilities 2024: $5,131,349Net Assets 2024: $49,303,7762024

Highlighted filing

2024

Assets$54,435,125
Liabilities$5,131,349
Net Assets$49,303,776

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2010: $5,872,6202010Expenses 2011: $6,208,4072011Expenses 2012: $5,403,5692012Revenue 2013: $7,636,249Expenses 2013: $6,428,684Net Income 2013: $1,207,5652013Revenue 2014: $6,264,091Expenses 2014: $6,029,582Net Income 2014: $234,5092014Revenue 2015: $8,524,135Expenses 2015: $6,571,933Net Income 2015: $1,952,2022015Revenue 2016: $8,986,287Expenses 2016: $7,347,837Net Income 2016: $1,638,4502016Revenue 2017: $8,344,498Expenses 2017: $8,052,571Net Income 2017: $291,9272017Revenue 2018: $9,816,514Expenses 2018: $7,700,686Net Income 2018: $2,115,8282018Revenue 2019: $11,497,304Expenses 2019: $8,041,059Net Income 2019: $3,456,2452019Revenue 2020: $6,155,118Expenses 2020: $5,213,518Net Income 2020: $941,6002020Revenue 2021: $12,315,102Expenses 2021: $5,732,634Net Income 2021: $6,582,4682021Revenue 2022: $13,043,823Expenses 2022: $8,761,658Net Income 2022: $4,282,1652022Revenue 2023: $16,731,306Expenses 2023: $10,279,231Net Income 2023: $6,452,0752023Revenue 2024: $11,844,712Expenses 2024: $11,519,966Net Income 2024: $324,7462024

Highlighted filing

2024

Revenue$11,844,712
Expenses$11,519,966
Net Income$324,746

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$54.4$5.13$49.3$11.8$11.5$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$52.4$4.79$47.6$16.7$10.3$6.45
2022Detailed filing. Detailed filing data is available for this year.$46.8$4.37$42.4$13.0$8.76$4.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.7$4.45$38.2$12.3$5.73$6.58
2020Detailed filing. Detailed filing data is available for this year.$33.7$2.17$31.5$6.16$5.21$0.94
2019Detailed filing. Detailed filing data is available for this year.$32.8$2.31$30.5$11.5$8.04$3.46
2018Detailed filing. Detailed filing data is available for this year.$29.2$2.11$27.1$9.82$7.70$2.12
2017Summary only. Only limited summary data is available for this year.$26.8$1.87$24.9$8.34$8.05$0.29
2016Detailed filing. Detailed filing data is available for this year.$27.1$2.42$24.6$8.99$7.35$1.64
2015Detailed filing. Detailed filing data is available for this year.$25.2$2.15$23.1$8.52$6.57$1.95
2014Detailed filing. Detailed filing data is available for this year.$23.1$1.94$21.1$6.26$6.03$0.23
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.8$1.87$20.9$7.64$6.43$1.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$1.92$19.7$5.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.0$1.32$18.7$6.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$0.27$15.2$5.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$16,638,880
Mission and Program Overview

Mission

To develop and maintain an internationally recognized aviation museum on historic ford island that is dedicated to educating young and old alike, honoring aviators and their support personnel who defended freedom in the pacific region, and preserving aviation artifacts

To steward america's first aviation battlefield of wwii-sharing the artifacts, personal stories, the impact and response to the attack on december 7, 1941 and the pacific region battles that followed-and to honor those who have defended our freedom so we might educate andinspire future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,361,946$20,235,640▼ $126,306
Investments Program Related$11,726,906$13,336,679▲ $1,609,773
Pledges and Grants Receivable$5,009,102$3,612,559▼ $1,396,543
Savings and Temporary Cash Investments$3,386,239$1,373,102▼ $2,013,137
Accounts Receivable$560,276$798,577▲ $238,301
Inventories for Sale or Use$333,648$423,252▲ $89,604
Cash and Non-Interest-Bearing Accounts$145,837$328,078▲ $182,241
Prepaid Expenses and Deferred Charges$71,304$73,047▲ $1,743
Total Assets$52,368,955$54,435,125▲ $2,066,170
Other Assets Total$10,773,697$14,254,191▲ $3,480,494
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,980,374$2,683,836▼ $296,538
Deferred Revenue$616,083$1,184,847▲ $568,764
Accounts Payable and Accrued Expenses$1,016,004$1,175,048▲ $159,044
Other Liabilities$178,801$87,618▼ $91,183
Total Liabilities$4,791,262$5,131,349▲ $340,087
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,073,330$40,129,929▲ $56,599
Net Assets With Donor Restrictions$7,504,363$9,173,847▲ $1,669,484
Total Net Assets Fund Balance$47,577,693$49,303,776▲ $1,726,083
Total Liabilities and Net Assets / Fund Balance$52,368,955$54,435,125▲ $2,066,170

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,124,032$7,386,659$26,510,691
Equipment$1,111,608$2,671,017$3,782,625
Investment Program Related Org$13,336,679--
Other Assets Org$5,249--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,018,218$149,633▲ $331,898-$3,403,239
2023$1,447,781$1,363,524▲ $261,726-$3,018,218
2022$1,411,276$258,159▼ $167,203-$1,447,781
2021$323,960$1,062,240▲ $25,461-$1,411,276
2020$302,315$16,110▲ $11,535-$323,960
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elissa LinesExec. Director (through June 2024)FT$128,168$100,000$228,168
Rodney BengstonRestorationFT$136,618-$136,618
Woo Ri KimDevelopmentFT$125,039-$125,039
Shayreen PetlierMarketing/salesFT$110,245-$110,245
Nicole EscobidoRestaurant/eventsFT$107,886-$107,886
William MillerOperationsFT$102,428-$102,428
Janeen WoellhofDirector (thru 6/24)/interm. Exec. Director (eff. 8/24)FT$93,242-$93,242

Board Members and Trustees

NameTitle
Gen Raymond E Johns Jr UsafChairman of the Board
Albert CheeDirector
Beverly KravittDirector
Chris ThorpeDirector
Dann CarlsonDirector
David BrostromDirector
Dean ShultsDirector
Donn ParentDirector
Dr Song K ChoiDirector
Eric RobinsonDirector
Greg ColemanDirector
Greg HazeltonDirector
Hank BrucknerDirector
Jim HickersonDirector
Joe ShoenDirector
John SterlingDirector
Katie PickmanDirector
Maria CarlDirector
Maury MeyersDirector
Michael FetykoDirector
Michael ShealyDirector
Robert MooreDirector
Ryan YanagiharaDirector
Tammie Jo ShultsDirector
Tanja JanfruechteDirector
Todd BedfordDirector
Tony VericellaDirector
Richard MaySec/Director
Jason KravittTreasurer/Director
Brad BallVice Pres/Director
Charles K CottonVice Pres/Director
Clinton R ChurchillVice Pres/Director
Darrell Welch JrVice Pres/Director
Radm Alma Grocki Usn RetVice Pres/Director
Rick PriceVice Pres/Director
Ruth LimtiacoVice Pres/Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Mrc Roofing LLCConstructionPO BOX 17947, Honolulu, HI 96817$1,105,068
Hadley Exhibits INCExhibit Fabrication &installation1700 ELMWOOD AVE, Buffalo, NY 14207$890,038
The Warbirds Shop LLCRestoration2408 NW BERG DR, Madras, OR 97741$525,000
Ralph S Inouye Co LtdPlanning & Design500 ALAKAWA ST 220E, Honolulu, HI 96817$490,029
Service Systems Associates INCAdmissions Services4624 CENTRL PARK BLVD 100, Denver, CO 80238$471,539
Revenue and Support

Revenue Composition

Contributions and Grants
$1,998,064
Program Service Revenue
$7,985,989
Investment Income
$837,479
Other Revenue
$1,023,180
All Other Contributions
$1,186,153
Change in Net Assets
$324,746

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$152,672Original Cost
Historical Artifacts507$23,729See Attached
Securities Publicly Traded91$15,191Fair Market Value (FMV)
Other Non Cash Contri Table1$23Original Cost
Total Noncash Contributions600$191,615-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,844,712
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,066,386
Total Revenue per Audited Statements
$13,911,098
Total Revenue per Form 990
$11,844,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,876,184
Salaries, Compensation, and Employee Benefits$4,559,582
Total Fundraising Expense$598,200
Grants and Similar Amounts Paid$84,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,331,334$285,302$112,100$2,728,736
All Other Expenses$1,878,819$87,747$155,507$2,122,073
Depreciation Depletion$1,104,719--$1,104,719
Fees for Services Other$934,035--$934,035
Comp Disqual Persons$474,015$97,246$239,123$810,384
Other Employee Benefits$597,852$81,525$42,902$722,279
Other Expenses$389,676$25,190-$389,676
Payroll Taxes$237,507$32,387$28,289$298,183
Insurance$146,864$48,955-$195,819
Office Expenses$126,451$17,243$17,943$161,637
Fees for Services Accounting$91,137$59,765-$150,902
Interest$94,793--$94,793
Grants to Domestic Individuals$84,200--$84,200
Fees for Services Legal$54,502--$54,502
Travel$44,750-$2,336$47,086
Total Functional Expenses$10,186,406$735,360$598,200$11,519,966

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,795,903
Expenses per Audited Statements$11,519,968
Total Expenses per Form 990$11,519,966
Expenses Not Reported on Form 990$1,275,935
Expenses Not Reported on Financial Statements$-2
Other Expense Adjustments$-2
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$605,535
Fundraising Direct Expenses$597,751
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benefit Dinner$802,170$605,535$597,751$7,784
Total Events$802,170$605,535$597,751$7,784
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
Kim SterlingSpouse of Board MemberKim Sterling Is Employed by the Organization as an Executive Assistant.No$67,745
Eric RobinsonCurrent BodSTARN, O'TOOLE, MARCUS & FISHER ALC PROVIDED LEGAL SERVICES TO THE ORGANIZATION DURING THE YEAR. ERIC ROBINSON WAS A MEMBER OF THE FIRM THAT PROVIDED LEGAL SERVICES IN 2024.No$54,502
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$79,618
Security Deposits$8,000
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
Yes
Business relationship with organization members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is organized as a non-stock non profit corporation with members.

Form 990, Part VI, Section A, Line 7A

The members elect the governing body annually.

Form 990, Part VI, Section A, Line 7B

Decisions are subject to approval by the board of directors.

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

A draft version of the form 990 is provided to the executive director, treasurer and board chairman of the pearl harbor aviation museum for their review and suggested changes. A second draft is then provided to the audit committee for their review, suggested changes and approval. The final version of the form 990 is provided to the full board of directors for their review and approval. The executive director then notifies the cpa to finalize the form 990 for submission to the irs.

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

All board members and senior staff are required to understand and comply with the organization's conflicts of interest policy. Each individual is required to sign a written agreement regarding their understanding and commitment to comply with the policy and disclosure of potential conflicts. Non compliance with the policy is subject to disciplinary action.

Form 990, Part VI, Section B, Line 15

Regarding the museum's executive director, the museum promoted her from within, drawing from her demonstrated competence as the museum's executive director of development for four years. Each february, the museum's executive committee reviews comparable data and other compensation information, evaluates performance, deliberates, and concludes whether or not a merit pay increase is warranted for the executive director.

Form 990, Part VI, Section C, Line 19

The organization makes available its governing documents, conflict of interest policy, and financial statements upon request. These documents are subject to public inspection at the organization's office by appointment.

Filing and Contact Details

Filer

Filer Name
Pearl Harbor Aviation Museum
EIN
99-0337979
Phone
8084411015
Address
319 LEXINGTON BLVD, HONOLULU, HI 96818

Signing Officer

Name
John P Hiltz
Title
Chief Executive Officer
Phone
8084411015
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John P Hiltz
Formed
2004
Legal Domicile
Hi
Voting Board Members
34
Independent Board Members
34
Employees
88
Volunteers
225

Preparer

Firm
Kmh Llp
Address
1003 BISHOP STREET SUITE 2400, HONOLULU, HI 96813
Preparer
Danielle a Harano
Phone
8085262255
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Repairs & maintenance: program service expenses 366,311. Management and general expenses 0. Fundraising expenses 0. Total expenses 366,311. Education programs: program service expenses 352,827. Management and general expenses 0. Fundraising expenses 0. Total expenses 352,827. Marketing: program service expenses 322,738. Management and general expenses 0. Fundraising expenses 0. Total expenses 322,738. Telephone: program service expenses 188,226. Management and general expenses 11,519. Fundraising expenses 30,654. Total expenses 230,399. Private events/special events: program service expenses 176,920. Management and general expenses 0. Fundraising expenses 0. Total expenses 176,920. Get taxes: program service expenses 131,776. Management and general expenses 0. Fundraising expenses 0. Total expenses 131,776. Curatorial/exhibit: program service expenses 129,317. Management and general expenses 0. Fundraising expenses 0. Total expenses 129,317. Bank charges: program service expenses 48,292. Management and general expenses 48,292. Fundraising expenses 0. Total expenses 96,584. Membership: program service expenses 60,053. Management and general expenses 0. Fundraising expenses 0. Total expenses 60,053. Supplies: program service expenses 52,309. Management and general expenses 5,812. Fundraising expenses 0. Total expenses 58,121. Fundraising and development: program service expenses 0. Management and general expenses 0. Fundraising expenses 52,386. Total expenses 52,386. Printing: program service expenses 786. Management and general expenses 107. Fundraising expenses 39,744. Total expenses 40,637. Vistor guest services: program service expenses 31,869. Management and general expenses 0. Fundraising expenses 0. Total expenses 31,869. Board meeting expenses: program service expenses 0. Management and general expenses 21,676. Fundraising expenses 0. Total expenses 21,676. Pledge write-down: program service expenses 0. Management and general expenses 0. Fundraising expenses 17,625. Total expenses 17,625. Postage: program service expenses 66. Management and general expenses 9. Fundraising expenses 15,098. Total expenses 15,173. Education & seminars: program service expenses 12,723. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,723. Simulator & other: program service expenses 4,273. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,273. Dues & subscription: program service expenses 333. Management and general expenses 332. Fundraising expenses 0. Total expenses 665.

FORM 990, PART XI, LINE 9:

ROUNDING ADJUSTMENT -6.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising cost 597,751. Cost of goods sold - inventory 678,184.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising cost 597,751. Cost of goods sold - inventory 678,184.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ROUNDING ADJUSTMENT -2.

Raw XML AppendixShowing 400 of 942 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01016004
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01175048
IRS990/AccountsReceivableGrp/BOYAmt0560276
IRS990/AccountsReceivableGrp/EOYAmt0798577
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO STEWARD AMERICA'S FIRST AVIATION BATTLEFIELD OF WWII-SHARING THE ARTIFACTS, PERSONAL STORIES, THE IMPACT AND RESPONSE TO THE ATTACK ON DECEMBER 7, 1941 AND THE PACIFIC REGION BATTLES THAT FOLLOWED-AND TO HONOR THOSE WHO HAVE DEFENDED OUR FREEDOM SO WE MIGHT EDUCATE ANDINSPIRE FUTURE GENERATIONS.
IRS990/AllOtherContributionsAmt01186153
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt087747
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JOHN P HILTZ
IRS990/BooksInCareOfDetail/PhoneNum08084411017
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0319 LEXINGTON BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0HONOLULU
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IRS990/ContractorCompensationGrp/ServicesDesc2RESTORATION
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IRS990/Desc0TO STEWARD AMERICA'S FIRST AVIATION BATTLEFIELD OF WWII-SHARING THE ARTIFACTS, PERSONAL STORIES, THE IMPACT AND RESPONSE TO THE ATTACK ON DECEMBER 7, 1941 AND THE PACIFIC REGION BATTLES THAT FOLLOWED-AND TO HONOR THOSE WHO HAVE DEFENDED OUR FREEDOM SO WE MIGHT EDUCATE ANDINSPIRE FUTURE GENERATIONS.
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