Civic Intelligence

Junior Golf Association of Hawaii

EIN 45-3253562 • 501(c)3 • Aiea, HI

Pub. 78 Eligible990-N Coverage

Profile

To provide an environment where a junior golfer, male or female ages 7-18, can enjoy golf and progress at his or her own rate from beginner to a proficient level while promoting and preserving the traditions and integrity of the game.

PO Box 902Aiea, HI 96701-0902

www.jgah.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

59th percentile

6.7%

Higher net margin than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

38%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$66,051

Up $6,852 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$66,051

Up $6,852 (+12%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin59th percentile

Revenue

Up

$102,227

Up $28,173 (+38%) from 2023

Expenses

Up

$95,375

Up $22,239 (+30%) from 2023

Net Income

Up

$6,852

Up $5,934 (+646%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$80K$60K$40K$20K$0Assets 2014: $13,855Liabilities 2014: $02014Assets 2015: $22,040Net Assets 2015: $22,0402015Assets 2016: $26,940Net Assets 2016: $26,9402016Assets 2017: $31,832Net Assets 2017: $31,8322017Assets 2018: $39,133Liabilities 2018: $02018Assets 2019: $45,823Liabilities 2019: $02019Assets 2020: $51,884Liabilities 2020: $0Net Assets 2020: $51,8842020Assets 2021: $56,117Liabilities 2021: $0Net Assets 2021: $56,1172021Assets 2023: $59,199Liabilities 2023: $0Net Assets 2023: $59,1992023Assets 2024: $66,051Liabilities 2024: $0Net Assets 2024: $66,0512024

Highlighted filing

2024

Assets$66,051
Liabilities$0
Net Assets$66,051
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$150K$100K$50K$0Revenue 2014: $52,870Expenses 2014: $44,073Net Income 2014: $8,7972014Revenue 2015: $73,788Expenses 2015: $65,603Net Income 2015: $8,1852015Revenue 2016: $82,450Expenses 2016: $77,550Net Income 2016: $4,9002016Revenue 2017: $78,749Expenses 2017: $73,857Net Income 2017: $4,8922017Revenue 2018: $74,428Expenses 2018: $65,115Net Income 2018: $9,3132018Revenue 2019: $84,537Expenses 2019: $75,238Net Income 2019: $9,2992019Revenue 2020: $20,888Expenses 2020: $14,827Net Income 2020: $6,0612020Revenue 2021: $22,760Expenses 2021: $18,527Net Income 2021: $4,2332021Revenue 2023: $74,054Expenses 2023: $73,136Net Income 2023: $9182023Revenue 2024: $102,227Expenses 2024: $95,375Net Income 2024: $6,8522024

Highlighted filing

2024

Revenue$102,227
Expenses$95,375
Net Income$6,852
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$66,051
Liabilities
$0
Net assets
$66,051
Revenue
$102,227
Expenses
$95,375
Net income
$6,852
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$1.02$0.95$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.74$0.73$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.23$0.19$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.21$0.15$0.06
2019Summary only. Only limited summary data is available for this year.$0.46$0.00$0.85$0.75$0.09
2018Summary only. Only limited summary data is available for this year.$0.39$0.00$0.74$0.65$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.79$0.74$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.82$0.78$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.22$0.74$0.66$0.08
2014Summary only. Only limited summary data is available for this year.$0.14$0.00$0.53$0.44$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$102,227
Mission and Program Overview

Mission

To provide an environment where a junior golfer, male or female ages 7-18, can enjoy golf and progress at his or her own rate from beginner to a proficient level while promoting and preserving the traditions and integrity of the game.

Program Services

DescriptionGrantsExpenses
TO CREATE AND MAINTAIN A GOLF PROGRAM GEARED TO INTRODUCING YOUNGSTERS TO THE GAME OF GOLF AND EXPOSING THEM TO VALUABLE LIFE SKILLS SUCH AS RESPECT, INTEGRITY, CHARACTER AND HONOR$0$95,374
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GUY MORIWAKIPresidentPT$0--
BRIAN NAGAIVice PresidentPT$0--
AI NAGAITreasurerPT$0--
KRISTI CHOISecretaryPT$0--
RANDY FURUSHODirectorPT$0--
DANNY LAUDirectorPT$0--
WES SAKAMOTODirectorPT$0--
ALYSSA SILVADirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Junior Golf Association of Hawaii
EIN
45-3253562
Phone
8083830681
Address
PO BOX 902, AIEA, HI 96701-0902

Signing Officer

Name
Guy Moriwaki
Title
President
Phone
8083830681
Signed
2025-05-05
Discuss with paid preparer
Yes

Preparer

Firm
Dan K Kikuyama CPA
Address
2885 PAA STREET SUITE 202, HONOLULU, HI 96819
Preparer
Dan K Kikuyama
Phone
8088387575
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8 - Other Revenue

“Description: UNIFORM & APPAREL. Amount: 368.”

Form 990-EZ, Part I, Line 14

“Description: Depreciation. Amount: 293.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: GOLF TOURNAMENT. Amount: 42331. Description: PRIZES/TROPHY/MEDALS. Amount: 5316. Description: BANQUET. Amount: 14840. Description: MERCHANT FEE. Amount: 3230. Description: SOFTWARE SUBSCRIPTIONS. Amount: 591. Description: OPERATING EXPENSES. Amount: 3359. Description: INSURANCE. Amount: 2079. Description: UNIFORMS & APPAREL. Amount: 7296. Description: SPONSORSHIP. Amount: 1500. Description: PROMOTION/TROPHY/PRIZES. Amount: 13688. Description: MEETING EXPENSES. Amount: 56. Description: ACCOUNTING FEES. Amount: 796. Total to Form 990-EZ, line 16: 95082.”

Form 990-EZ, Part II, Line 24 - Other Assets

“Description: Other Depreciable Assets. Beg. of Year Amount: 1319. End of Year Amount: 1026.”

Raw XML Appendix189 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE AN ENVIRONMENT WHERE A JUNIOR GOLFER, MALE OR FEMALE AGES 7-18, CAN ENJOY GOLF AND PROGRESS AT HIS OR HER OWN RATE FROM BEGINNER TO A PROFICIENT LEVEL WHILE PROMOTING AND PRESERVING THE TRADITIONS AND INTEGRITY OF THE GAME.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: UNIFORM & APPAREL. Amount: 368.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Depreciation. Amount: 293.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: GOLF TOURNAMENT. Amount: 42331. Description: PRIZES/TROPHY/MEDALS. Amount: 5316. Description: BANQUET. Amount: 14840. Description: MERCHANT FEE. Amount: 3230. Description: SOFTWARE SUBSCRIPTIONS. Amount: 591. Description: OPERATING EXPENSES. Amount: 3359. Description: INSURANCE. Amount: 2079. Description: UNIFORMS & APPAREL. Amount: 7296. Description: SPONSORSHIP. Amount: 1500. Description: PROMOTION/TROPHY/PRIZES. Amount: 13688. Description: MEETING EXPENSES. Amount: 56. Description: ACCOUNTING FEES. Amount: 796. Total to Form 990-EZ, line 16: 95082.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description: Other Depreciable Assets. Beg. of Year Amount: 1319. End of Year Amount: 1026.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8 - Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 14
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 24 - Other Assets
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GUY MORIWAKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08083830681
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUNIOR GOLF ASSOCIATION OF HAWAII
ReturnHeader/Filer/BusinessNameControlTxt0JUNI
ReturnHeader/Filer/EIN0453253562
ReturnHeader/Filer/PhoneNum08083830681
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ReturnHeader/Filer/USAddress/CityNm0AIEA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02885 PAA STREET SUITE 202
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
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ReturnHeader/PreparerPersonGrp/PhoneNum08088387575
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAN K KIKUYAMA
ReturnHeader/ReturnTs02025-05-11T21:15:51-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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