- Revenue 2024
- $9,802,795
- Expenses 2024
- $7,365,565
Program services were 86.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- A500
- Classification
- 1000
- Street
- 11 ARIZONA MEMORIAL DR
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
CHARLES K MERKEL USN RET
EXECUTIVE DIRECTOR/PRESIDENT
- Total calculated
- $278,334
- From this org
- $255,000
- From related orgs
- $0
- Other
- $23,334
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $225,000
- Bonus
- $30,000
- Other
- $0
- Deferred
- $6,750
- Nontaxable benefits
- $16,584
- Filer's total
- $278,334
-
PETER W MILLER USN RET
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 2
-
STEVEN AUERBACH
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
WILLIAM HICKS
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
COLIN YOSHIYAMA
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
ALISA BENDER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
MICHAEL DECAPRIO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
MELANIE HORIKAMI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
ALAN ITO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
PETER LEWIS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
STEVEN MANDRACCIA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
ANDREW ST JOHN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SHAUNA TONKIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
RANDALL C WHATTOFF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
CARLTON WILLIAMS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
CAROLINE WITHERSPOON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
JEFFREY GRIFFIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SAMUEL S DANNAWAY
FORMER DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
THOMAS G KYLE
FORMER DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
RODERICK J PEROFF
FORMER DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
RICHARD SALISBURY
DIRECTOR OF OPERATIONS
- Total calculated
- $130,004
- From this org
- $104,931
- From related orgs
- $0
- Other
- $25,073
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $9,802,795
- Expenses
- $7,365,565
- Contributions
- $179,737
- Grants paid
- $159,881
-
2023
- Revenue
- $10,178,403
- Expenses
- $6,769,023
- Contributions
- $804,381
- Grants paid
- $69,216
-
2022
- Revenue
- $8,962,535
- Expenses
- $5,803,740
- Contributions
- $717,739
- Grants paid
- $7,600
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Grants made
-
UNIVERSITY OF HAWAII FOUNDATION
$76,000
2024 BEGINNING IN 2024, THE UNIVERSITY OF HAWAII FOUNDATION (UHF) ADMINISTERS SCHOLARSHIPS FOR STUDENTS IN SELECT CONTINUING EDUCATION TRAINING PROGRAMS AT THE HONOLULU COMMUNITY COLLEGE. FUNDS ARE PROVIDED TO EACH FOUNDATION ANNUALLY.
-
DOLPHIN SCHOLARSHIP FOUNDATION
$52,000
2024 BEGINNING WITH THE 2025/26 ACADEMIC YEAR, THE DOLPHIN SCHOLARSHIP FOUNDATION (DSF) ADMINISTERS THE USS BOWFIN MEMORIAL SCHOLARSHIP PROGRAM. THE FUNDS PROVIDED IN 2024 WILL FUND SCHOLARSHIPS FOR THE 2025/26 ACADEMIC YEAR.
-
$32,888
2023 MAUI STRONG FUND
-
2024 FROM 2017 TO 2024, THE HAWAII COMMUNITY FOUNDATION (HCF) ADMINISTERED THE USS BOWFIN MEMORIAL SCHOLARSHIP PROGRAM. HCF REVIEWED AND SELECTED APPLICANTS BASED UPON CRITERIA PROVIDED BY PFSMA. THE FINAL SCHOLARSHIPS AWARDED BY HCF WERE AWARDED IN 2024.
-
$7,700
2023 USS KAMEHAMEHA SCHOLARSHIPS
-
$7,600
2022 KAMEHAMEHA SCHOLARSHIPS
-
2024 FOLLOWING THE MAUI FIRES OF AUGUST 2023, PFSMA COLLECTED DONATIONS ON CAMPUS FROM AUGUST DECEMBER 2023 FOR THE MAUI STRONG FUND THAT IS ADMINISTERED BY THE HAWAII COMMUNITY FOUNDATION.
Grants received
-
2023 SUBMARINE DONOR WALL
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 10 September 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The IRS Business Master File ingested 5 October 2026, which is when the registration facts above were last refreshed for every organization. Returns through tax year 2024, the newest we have parsed for this organization.