2023-10-14T04:44:59-05:00 2022-12-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2022-01-01 990310903 USS MISSOURI MEMORIAL ASSOCIATION INC USSM 8084232263 POST OFFICE BOX 879 AIEA HI 96701 THOMAS E MANUEL VICE PRESIDENT & CFO 8084232263 2023-10-13 1 THOMAS MANUEL 999009999 0 CHRISTOPHER CASSIDY P01237316 8085262255 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL A CARR POST OFFICE BOX 879 AIEA HI 96701 16904273 0 X WWW.USSMISSOURI.ORG X 1994 HI THE USS MISSOURI MEMORIAL ASSOCIATION IS DEDICATED TO PRESERVING THE BATTLESHIP MISSOURI AND SHARING HER STORY AND PLACE IN HISTORY. 15 14 133 2500 0 0 3054962 620104 7492499 14748242 2851177 160619 576509 1155626 13975147 16684591 0 0 0 0 5413168 6047537 0 0 29027 5625951 6959391 11039119 13006928 2936028 3677663 41047033 43079189 1059624 1311275 39987409 41767914 X THE USS MISSOURI MEMORIAL ASSOCIATION IS DEDICATED TO PRESERVING THE BATTLESHIP MISSOURI AND SHARING HER STORY AND PLACE IN HISTORY. 0 0 11564498 14748242 WHAT BEGAN IN 1994 AS A PROJECT FOR HAWAII'S CIVIC LEADERS, TRANSITIONED INTO THE USS MISSOURI MEMORIAL ASSOCIATION. THE BOARD OF DIRECTORS ASSUMED LONG-TERM RESPONSIBILITY FOR THE RETIRED USS MISSOURI (BB-63) WHICH OPENED TO THE PUBLIC ON JANUARY 29, 1999 AND HAS SINCE ATTRACTED OVER 9 MILLION VISITORS FROM AROUND THE WORLD. THE ASSOCIATION FOCUSES ON THREE CORE STRATEGIC AREAS: PRESERVATION AND RESTORATION, EDUCATION, AND COMMUNITY OUTREACH. RECOGNIZED AS ONE OF THE STATE'S TOP FIVE PAID VISITOR DESTINATIONS, THE BATTLESHIP MISSOURI MEMORIAL IS A SIGNIFICANT CONTRIBUTOR TO THE ECONOMIC VITALITY OF HAWAII'S VISITOR INDUSTRY, THE LARGEST DRIVER OF THE STATE'S GDP. BEYOND PRESERVATION OF THE SHIP, THE ASSOCIATION LOOKS TOWARD ENHANCED EDUCATIONAL PROGRAMMING AND PIER UPGRADES TO SUSTAIN A WORLD-CLASS VISITOR EXPERIENCE THAT IS COMPELLING AND RELEVANT. IN MARCH 2017, THE ASSOCIATION AND THE U.S. NAVY ENTERED INTO A 25-YEAR LEASE ENSURING A PERMANENT HOME IN PEARL HARBOR FOR THE BATTLESHIP MISSOURI. WITH THE LEASE IN PLACE, THE ASSOCIATION FINALLY HAS THE OPPORTUNITY TO REALIZE THE LONG-HELD VISION TO MAKE THE BATTLESHIP MISSOURI MEMORIAL THE FINEST HISTORIC SHIP ATTRACTION IN THE WORLD. 11564498 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 12 0 1 133 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X THOMAS E MANUEL 8084231157 63 COWPENS ST HONOLULU HI 96818 MICHAEL A CARR PRESIDENT & CEO 40.00 X X 255228 0 13981 STEVE COLON CHAIRMAN OF THE BOARD 5.00 X X 0 0 0 PETE GUMATAOTAO VICE CHAIRMAN & SEC. 5.00 X 0 0 0 JUDY Y LEE DIRECTOR 5.00 X 0 0 0 BONNIE FONG DIRECTOR 5.00 X 0 0 0 MICHAEL CHUN DIRECTOR 5.00 X 0 0 0 MURRAY CLAY DIRECTOR 5.00 X 0 0 0 REVELL NEWTON DIRECTOR 5.00 X 0 0 0 MIKE VITALE DIRECTOR 5.00 X 0 0 0 ROBERT BRUHL DIRECTOR 5.00 X 0 0 0 ALMA GROCKI DIRECTOR 5.00 X 0 0 0 MATT GUARD DIRECTOR 5.00 X 0 0 0 JACK LAUFER TREASURER 5.00 X X 0 0 0 MARK POLIVKA DIRECTOR 5.00 X 0 0 0 VIC ANGOCO DIRECTOR 5.00 X 0 0 0 CARLETON WILLIAMS PART-YEAR TREASURER 5.00 X X 0 0 0 DOUG JOHNSTONE PART-YEAR DIRECTOR 5.00 X 0 0 0 THOMAS E MANUEL VICE PRESIDENT 40.00 X 160267 0 10664 PAUL DYSON VICE PRESIDENT 40.00 X 163689 0 15997 MIKE VAN WOERKOM ENVIRONMENTAL DIRECTOR 40.00 X 141046 0 13482 LES LANCASTER DIRECTOR OF ENGINEERING 40.00 X 124912 0 10283 845142 0 64407 7 0 1 0 ROYAL STAR HAWAII 2277 KAMEHAMEHA HWY HONOLULU HI 968192309 VISITOR TRANSPORTATION 1169201 SERVICE SYSTEMS ASSOCIATES INC 4624 CENTRAL PARK BLVD 100 DENVER CO 80238 TICKET SALES 743651 PACXA 1000 BISHOP STREET SUITE 701 HONOLULU HI 96813 IT CONSULTANT 165148 3 620104 620104 ADMISSION RECEIPTS 713990 13468608 13468608 EDUCATIONAL EVENTS 713990 851883 851883 MUSEUM SNACKBAR 722210 427751 427751 14748242 210670 210670 414971 414971 740655 0 740655 740655 740655 169631 219682 -50051 -50051 -50051 16684591 14748242 0 1316245 619826 314290 305536 4318395 3701209 617186 739143 601032 138111 370173 301005 69168 6932 6932 32262 32262 131657 96594 35063 228478 228478 35926 12905 23021 4573 4573 888470 881256 7214 11537 11537 8495 8495 2460972 2460972 297729 266942 30787 TICKETING/RESERVATIONS 1116227 1116227 GROUND TRANSPORTATION 954372 954372 SHIP OPERATIONS 553975 553975 OTHER EXPENSES 154415 19392 135023 73371 44344 29027 13006928 11564498 1413403 29027 1211167 0 3922955 2738960 1936204 269299 404302 47680519 23017829 26379293 24662690 10415689 12141495 32625 11543 41047033 43079189 1026999 1299732 32625 11543 1059624 1311275 X 39941860 41691146 45549 76768 39987409 41767914 41047033 43079189 3677663 -1897158 0 X X 0 1 X 1 0 X 242007 691525 3133810 3054962 620104 7742408 13803890 13944811 3197528 7492499 14748242 53186970 14045897 14636336 6331338 10547461 15368346 60929378 23000 30150 889040 22855 16300 981345 0 23000 30150 889040 22855 16300 981345 59948033 1589261 1483299 517158 804076 1366296 5760090 1589261 1483299 517158 804076 1366296 5760090 15635158 16119635 6848496 11351537 16734642 66689468 0.89890 0.89240 0.08640 0.09250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32948649 X X 0 0 1 X 14731870 7322465 7409405 32948649 15695364 17253285 24662690 X 14787433 -1897158 -1897158 16684591 0 16684591 13006928 0 13006928 0 13006928 PART III, LINE 4: THE ORGANIZATION'S COLLECTION OF HISTORICAL TREASURES INCLUDES THE USS MISSOURI SHIP AND OTHER HISTORICAL ARTIFACTS. THE USS MISSOURI SHIP FURTHERS THE ORGANIZATION'S EXEMPT PURPOSE BY PROVIDING A NATIONAL MEMORIAL COMMEMORATING THE END OF HOSTILITIES IN WORLD WAR II. THE SHIP IS ON PUBLIC EXHIBITION. PART IV, LINE 2B: EFFECTIVE SEPTEMBER 1, 2019, THE ASSOCIATION AND THE 75TH WWII COMMEMORATION COMMITTEE HAWAII (THE COMMITTEE), SOLICITED DONORS AND CONTRIBUTIONS FOR THE COMMEMORATION OF THE 75TH ANNIVERSARY OF THE END OF WORLD WAR II (THE WWII COMMEMORATION). THE ACTIVITIES, PROGRAMS AND EVENTS ASSOCIATED WITH THE WWII COMMEMORATION WERE THE RESPONSIBILITY OF THE COMMITTEE. THE ASSOCIATION WAS RESPONSIBLE TO COLLECT ALL DONATIONS AND CONTRIBUTIONS RELATED TO THE WWII COMMEMORATION AND TO DISBURSE APPROVED EXPENDITURES. THE ASSOCIATION HAS RECORDED THESE FUNDS AS CUSTODIAL FUNDS AND LIABILITY FOR CUSTODIAL FUNDS. THE REMAINING FUNDS OF $11,543 ARE BEING HELD FOR ANY REMAINING EXPENSES RELATED TO THE 75TH WWII COMMEMORATION. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) IS SUBJECT TO FEDERAL INCOME TAX. THE ASSOCIATION IS ALSO EXEMPT UNDER HAWAII REVISED STATUTES ON INCOME RELATED TO ITS EXEMPT PURPOSE. NO UNRELATED BUSINESS INCOME TAXES WERE INCURRED DURING 2022 OR 2021. MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAS MAINTAINED ITS TAX EXEMPT STATUS AND HAS NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. INTEREST AND PENALTIES, IF ANY, ARE RECOGNIZED IN MANAGEMENT AND GENERAL EXPENSE. X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL A CARR PRESIDENT & CEO 227236 0 25000 0 2992 0 0 0 13981 0 269209 0 0 0 PAUL DYSON VICE PRESIDENT 150188 0 12500 0 1001 0 0 0 15997 0 179686 0 0 0 THOMAS E MANUEL VICE PRESIDENT 146459 0 12500 0 1308 0 0 0 10664 0 170931 0 0 0 MIKE VAN WOERKOM ENVIRONMENTAL DIRECTOR 131326 0 9000 0 720 0 0 0 13482 0 154528 0 0 0 FORM 990, PART V: QUESTIONS 7G AND 7H ARE NOT APPLICABLE TO THE EXEMPT ORGANIZATION. AS SUCH, THEY HAVE BEEN MARKED NO. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN PREPARER EMAILS A COPY OF THE FORM 990 TO THE CFO FOR REVIEW. THE CFO, THE PRESIDENT, AND THE ASSOCIATION'S TREASURER REVIEW THE FORM AND THE FORM IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO THE FILING OF THE FINAL VERSION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REVIEWING THE DISCLOSURE DOCUMENTS ANNUALLY AT A BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS USED TO DETERMINE THE COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL INCLUDES REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE AND THE HUMAN RESOURCES COMMITTEE OF THE GOVERNING BODY. COMPARABILITY DATA IS OBTAINED FROM THE HAWAII EMPLOYERS COUNCIL. THE GOVERNING BODY MAINTAINS DOCUMENTATION AND RECORDKEEPING OF THE DELIBERATIONS DURING THE REVIEW PROCESS. FOR OTHER OFFICERS (VICE PRESIDENT & CFO, AND VICE PRESIDENT & CHIEF OPERATING OFFICER) THE PROCESS USED IN 2022 TO DETERMINE COMPENSATION INCLUDED PERFORMANCE REVIEWS PERFORMED BY THE PRESIDENT & CEO AND REVIEW AND APPROVAL OF SALARY RECOMMENDATIONS BY THE HUMAN RESOURCES COMMITTEE OF THE GOVERNING BODY. COMPARABILITY DATA IS OBTAINED FROM THE HAWAII EMPLOYERS COUNCIL. THE HUMAN RESOURCES COMMITTEE MAINTAINS DOCUMENTATION AND RECORDKEEPING OF THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION THE FORM 990 IS ALSO AVAILABLE ON THE ASSOCIATION'S WEBSITE. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VIII, LINE 1F: THE CARES ACT PROVIDED FOR AN EMPLOYEE RETENTION CREDIT, A REFUNDABLE TAX CREDIT AGAINST CERTAIN EMPLOYMENT TAXES BASED ON QUALIFIED WAGES AN ELIGIBLE EMPLOYER PAYS TO EMPLOYEES AFTER MARCH 12, 2020 AND BEFORE JANUARY 1, 2021. IN FEBRUARY 2021, THE ASSOCIATION APPLIED FOR $1,193,650 IN EMPLOYEE RETENTION CREDITS BASED ON SUCH QUALIFIED WAGES FOR 2020. THIS AMOUNT WAS RECEIVED IN MARCH 2022 AND RECORDED IN THE 2021 FINANCIAL STATEMENTS AS CARES AND CONSOLIDATED APPROPRIATIONS ACT FEDERAL ASSISTANCE REVENUES.