Alexander and Baldwin Sugar Museum

Tax-deductible

Puunene, HI501(c)(3)Arts & CultureEIN 99-0200210Revenue $314K in FY2024

On file with the IRSsugarmuseum.comPo Box 125, 96784-0125 · Puunene, HITax-exempt since Dec 1995Publicly supported — 509(a)(2)

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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.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 20 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $42K a year · 15% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$93K
to officers and key staff · 24% of spending
Top officer’s pay higher than 85% of similar orgs
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $3K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$314K
+21% vs prior year
Spent
$387K
To programs
81%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$314K
FY2024▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2020$185K
FY2021$387K
FY2022$208K
FY2023$260K
FY2024$314K
Expenses
$387K
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$231K
FY2021$260K
FY2022$326K
FY2023$358K
FY2024$387K
Net assets
$1.1M
FY2024▲ +0.7%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $314K Management & general 18% · $68K Fundraising 1% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $93K paid to officers and key staff.

Part VII, Section A · reportable compensation
Museum Direc
$93,200Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jill Matthews’s $93K as Museum Direc is at the 85th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jill Matthews$93,200$83,001$84,150$71,667$52,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Alexander and Baldwin Sugar Museum executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves and presents Maui's sugar industry history and plantation life heritage.

Questions for Alexander and Baldwin Sugar Museum

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Provided by the organization

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2 programs · $314K · in their own filed words · FY2024
01

Museum operations

$303Kprogram expense
02

School program

$11Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$3K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$314K
Ln 12
Gifts and grantsLn 1h$215K
Fees for servicesLn 2g$57K
Other incomeLn 4–11$23K
Money outPt IX
$387K
Ln 25
Programscol B$314K
Managementcol C$68K
Fundraisingcol D$6K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$54K
Total assetsLn 16$1.1M
LiabilitiesLn 26$6K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$215K
Government grantsLn 1e$90K
Fees for servicesLn 2g$57K
Investment incomeLn 3$19K
Other incomeLn 4–11$23K
Total revenueLn 12$314K
Assets in detailPt X, end of year
CashLn 1$72
SavingsLn 2$54K
Cash and savings togetherLn 1–2$54K
InvestmentsLn 11–13$800K
Land, buildings, equipmentLn 10c$229K
Other assetsLn 15$2K
Total assetsLn 16$1.1M
LiabilitiesLn 26$6K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 54
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$154K$54K
InvestmentsLn 11–13$751K$800K
Land, buildings, equipmentLn 10c$177K$229K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$8K$6K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$93K$49K$44K
Other salaries and wagesLn 7$59K$56K$3K
Other employee benefitsLn 9$8K$6K$2K$120
Payroll taxesLn 10$13K$10K$3K$268
Accounting feesLn 11c$3K$3K
Investment management feesLn 11f$5K$5K
Advertising and promotionLn 12$832$832
OccupancyLn 16$100K$91K$8K$1K
Depreciation, depletion and amortizationLn 22$29K$29K
InsuranceLn 23$17K$16K$1K
Other expenses (24a–d)Ln 24$59K$57K$1K$77
All other expensesLn 24e$929$929
Total functional expensesLn 25$387K$314K$68K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $314K$387K−$74K$1.1M 990 PDF
FY2023 $260K$358K−$98K$1.1M 990 PDF
FY2022 $208K$326K−$118K$1.1M 990 PDF
FY2021 $387K$260K$127K$1.3M 990 PDF
FY2020 $185K$231K−$47K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $313,522 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $176,231$215,497
I-9 Program service revenuePrior year $48,753$56,705
I-10 Investment incomePrior year $16,343$18,816
I-11 Other revenuePrior year $18,550$22,504
I-12 Total revenuePrior year $259,877$313,522
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $169,515$173,285
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $188,128$214,034
I-18 Total expensesPrior year $357,643$387,319
I-19 Revenue less expensesPrior year −$97,766−$73,797
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $313,522 across 8 lines filed
Lines not itemized here account for $7,777 of total revenue; see the IRS return.
VIII-1e Government grants$89,600
VIII-1f All other contributions, gifts and grants$125,897
VIII-1h Total contributions, gifts and grants$215,497
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $56,705$56,705
VIII-3 Investment incomeExcluded from tax $18,816$18,816
VIII-8 Net income from fundraising eventsExcluded from tax −$2,339−$2,339
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $17,066$17,066
VIII-12 Total revenueRelated to mission $56,705 · Excluded from tax $41,320$313,522
Part IX · Statement of functional expenses $387,319 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $49,396 · Management $43,804$93,200
IX-7 Other salaries and wagesPrograms $55,663 · Fundraising $3,038$58,701
IX-9 Other employee benefitsPrograms $5,614 · Management $2,230 · Fundraising $120$7,964
IX-10 Payroll taxesPrograms $9,856 · Management $3,296 · Fundraising $268$13,420
IX-11c Accounting feesManagement $2,947$2,947
IX-11f Investment management feesManagement $5,247$5,247
IX-12 Advertising and promotionPrograms $832$832
IX-16 OccupancyPrograms $90,694 · Management $7,800 · Fundraising $1,200$99,694
IX-22 Depreciation, depletion and amortizationPrograms $28,890$28,890
IX-23 InsurancePrograms $15,560 · Management $1,402$16,962
IX-24 Other expenses (24a–d)Programs $57,371 · Management $1,085 · Fundraising $77$58,533
IX-24e All other expensesFundraising $929$929
IX-25 Total functional expensesPrograms $313,876 · Management $67,811 · Fundraising $5,632$387,319
Part X · Balance sheet $1,144,575 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $72$72
X-2 Savings and temporary cash investmentsStart of year $153,765$54,428
X-4 Accounts receivableStart of year $20,218$28,569
X-8 Inventories for sale or useStart of year $30,351$25,743
X-9 Prepaid expenses and deferred chargesStart of year $3,406$3,574
X-10c Land, buildings and equipment, netStart of year $177,268$229,368
X-11 Publicly traded securitiesStart of year $750,542$800,321
X-15 Other assetsStart of year $2,500$2,500
X-16 Total assetsStart of year $1,138,122$1,144,575
X-25 Other liabilitiesStart of year $7,747$6,327
X-26 Total liabilitiesStart of year $7,867$6,327
X-27 Net assets without donor restrictionsStart of year $1,097,441$1,116,867
X-28 Net assets with donor restrictionsStart of year $32,814$21,381
X-32 Total net assets or fund balancesStart of year $1,130,255$1,138,248
X-33 Total liabilities and net assetsStart of year $1,138,122$1,144,575
Part XI · Reconciliation of net assets $1,138,248 net assets at year end
XI-1 Total revenue$313,522
XI-2 Total expenses$387,319
XI-3 Revenue less expenses−$73,797
XI-4 Net assets at start of year$1,130,255
XI-5 Net unrealized gains (losses) on investments$81,790
XI-10 Net assets at end of year$1,138,248

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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