Sons and Daughters of the 442nd Regimental Combat Team
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Our mission is to preserve, perpetuate, and share the legacy of the soldiers who served in the 442nd Regimental Combat Team during World War II, by pursuing the purposes set forth in the Articles of Incorporation.
- Income
- $24,764
- Spending
- $30,372
- Spent on programs
- 98%
- Reserves
- 38 months of spending
- Largest source of income
- donations and private grants, 85%
- Employees
- 0
- Volunteers
- 50
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 60 out of 100. Higher than 47% of charities in its peer group (arts and culture, under $250k).
Independent board
18 of 254 of 4 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $29,888 spent. 2025 Annual Report: Sons & Daughters of the 442nd Regimental Combat Team. The work of the Sons & Daughters of the 442nd RCT falls into five categories, based on our mission to preserve, protect, spread, and continue the legacy they left to us. These categories are: Educational, Historical, Patriotic, Memorial, and Benevolent. EDUCATIONAL: 1. Staffed an Informational Table at the Pearl Harbor Aviation Museum (PHAM) at their PHAMily Fun Day; displayed our flags and guidons and five binders containing our printed Soldier Stories; answered questions from the public on all aspects of the 442nd RCT. 2. Participated in the upcoming Seeds of Aloha film project in World War II Hangar 70 on Pearl Harbor's Ford Island by: a) reviewing and providing additions/corrections to the battles and locations; and b) placing a commemorative marker on numerous 442nd battle sites on a large floor map, each marker containing the name/unit of a 442nd soldier. 3. Continued the upgrade to our website - our primary means of communicating our message to the public - resulting in more content and functionality; the website contains the only complete list of 442nd soldiers with rank and unit (battalion and company or battery). New content added includes: a) 442nd Timeline; b) more historical articles; c) and 1943/1944 newspaper clippings from Hattiesburg, Mississippi, where the 442nd trained at Camp Shelby, and an initial set of wartime clippings from WRA Internment Camp newspapers. 4. Answered numerous inquiries from across the US, Europe, and Japan concerning 442nd history, including putting people in touch with 442nd families and informing people about their family members who served in the 442nd. 5. Accepted donations of World War II memorabilia (two photo albums, numerous personal papers and photos) for placing in the 442nd Legacy Center (formerly 442nd Veterans Club). 6. Presented our JROTC medal and certificate at 23 high schools on four islands statewide to outstanding cadets who exemplified 442nd soldier values. 7. Two members gave historical talks at events in Hawaii and Washington State on the 442nd RCT. 8. Conducted research to support a Washington Post newspaper front-page story on the 522nd Field Artillery Battalion's rescue of victims of the Dachau Death March in Germany in 1945. 9. Continued to collect photos of 442nd soldiers to add to our 442nd Photo Database. HISTORICAL: 1. Planned and executed the 442nd RCT 82nd Anniversary Banquet held at Fort Shafter. Among the 100 attendees: two World War II Veterans; two historical speakers; eight U.S. Army Reservists from the 100th Battalion, 442nd Regiment as Color Guard. 2. Continued Soldier Stories Project: 400+ researched/written/posted on our 442sd.org website. 3. Updated our 442nd Soldier Stories Style Guide to include additional historical material. PATRIOTIC: 1. Purchased three all-weather nylon flags (United States, Hawaii, and the 442nd Infantry Regiment) with padded storage/carrying cases for each. 2. Purchased four 1399th Engineer Construction Battalion company guidons, poles, spearheads, and storage/carrying cases (many 1399th men later served in the 442nd as the 1399th served only on Oahu during World War II). 3. Displayed our 442nd RCT battalion flags and company guidons at various ceremonies and functions in Honolulu. 4. Attended commemoration ceremony on the battleship USS Missouri in Pearl Harbor to observe the 80th anniversary of the end of World War II. 5. Attended annual Go For Broke Day at Fort Shafter, hosted by the 100th Battalion, 442nd Infantry, U.S Army Reserve; attended their Change of Command ceremony aboard the battleship USS Missouri in Pearl Harbor for the unit's new commander. 6. Attended and participated in the America250 Celebration Flag Day ceremony at the State Capitol on June 14 and carried our 442nd RCT, 100th Bn, and 522nd Bn flags in the procession. 7. Participated in the rededication ceremony of the 442nd Memorial Highway in Oregon. 8. Provided 442nd decals to University of Hawaii football team for their helmets on 442nd Night. MEMORIAL: 1. Attended the funeral and burial of one 442nd Veteran, displaying our flag and his company guidon. 2. Attended annual Memorial Day ceremonies of both the Governor of Hawaii at the State Veterans Cemetery in Kaneohe and the Mayor of Honolulu at the National Memorial Cemetery of the Pacific, displayed our regimental and battalion flags and presented a memorial lei and a wreath at each ceremony, respectively. 3. Attended the annual Memorial Day Lantern Floating event at Magic Island and released two lanterns bearing 442nd decals in memory of all deceased 442nd men. 4. Continued working on the 442nd Burial Database; when completed, it will be the only compilation of the unit, date of death, and burial location of each 442nd soldier. 5. Planned and executed the Annual Memorial Service for the 442nd RCT, 100th Infantry Battalion (Separate), Military Intelligence Service, and 1399th Engineer Battalion at the National Memorial Cemetery of the Pacific; included participation by JROTC cadets; television and press coverage, with a YouTube video planned by the television station. 6. Decorated almost 2,000 graves and columbaria niches of 442nd and MIS soldiers at the National Memorial Cemetery of the Pacific at Punchbowl with U.S. flags for the Annual Memorial Service; flags placed by our members, Cub Scouts, Lions Club, and Eagle Scout alumni, and students from several high schools. 7. Attended annual Japan Peace ceremony hosted by the Consulate of Japan on Pearl Harbor's Ford Island in December. 8. Attended annual Veterans Day ceremony on the battleship USS Missouri in Pearl Harbor. BENEVOLENT: 1. Sent birthday and Veterans Day cards to our five living Veterans of World War II. 2. Comped the attendance cost for our two Veterans at our Annual Banquet and provided them with anniversary lei. 3. Gave birthday gift to one Veteran. 4. Arranged for one Veteran's interview by a Washington Post newspaper
- All accomplishments have been reported under Program Service Accomplishment One.
- All accomplishments have been reported under Program Service Accomplishment One.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2017.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.