Civic Intelligence

Hui Nalu Ocean Club

EIN 66-0774604 • 501(c)3 • Yona, GU

Profile

CHARITABLE, EDUCATIONAL

301 Clubhouse DrYona, GU 96915
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 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

36th percentile

-5.4%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$24,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 50.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

28th percentile

-27%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

-3.2%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$9,452

Up $1,604 (+20%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$9,452

Up $1,604 (+20%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin36th percentile

Revenue

Down

$49,282

Down $35,495 (-42%) from 2023

Expenses

Down

$47,678

Down $86,664 (-65%) from 2023

Net Income

Up

$1,604

Up $51,169 (+103%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$60K$40K$20K$0Assets 2022: $57,413Liabilities 2022: $0Net Assets 2022: $57,4132022Assets 2023: $7,848Liabilities 2023: $0Net Assets 2023: $7,8482023Assets 2024: $9,452Liabilities 2024: $0Net Assets 2024: $9,4522024

Highlighted filing

2024

Assets$9,452
Liabilities$0
Net Assets$9,452
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$150K$100K$50K$0-$50KRevenue 2022: $111,991Expenses 2022: $58,985Net Income 2022: $53,0062022Revenue 2023: $84,777Expenses 2023: $134,342Net Income 2023: -$49,5652023Revenue 2024: $49,282Expenses 2024: $47,678Net Income 2024: $1,6042024

Highlighted filing

2024

Revenue$49,282
Expenses$47,678
Net Income$1,604
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$9,452
Liabilities
$0
Net assets
$9,452
Revenue
$49,282
Expenses
$47,678
Net income
$1,604
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.49$0.48$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.85$1.34$0.50
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$1.12$0.59$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 23, 2025
Return Version
2024v5.0
Gross Receipts
$49,282
Mission and Program Overview

Mission

CHARITABLE, EDUCATIONAL

Program Services

DescriptionGrantsExpenses
We serve approximately 200 of Guam's youth, promoting water safety and surfing skills. Through membership fees, we continue to provide a safe and engaging environment for our participants. While we were unable to upgrade equipment this year, our dedicated team remains committed to ensuring the highest level of safety and instruction at our summer camp.$0$47,678
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH B VILLATORAPresidentPT$24,000-$24,000
HIDEMI VILLATORATreasurerPT$12,000-$12,000
AMANDA WOOLEYVice PresidentPT$0--
SHARON CASSIDYSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Hui Nalu Ocean Club
EIN
66-0774604
Phone
6716873662
Address
301 CLUBHOUSE DR, YONA, GU 96915

Signing Officer

Name
Hidemi Villatora
Title
Treasurer
Phone
6716873662
Signed
2025-02-23
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Cheddar Up Membership fee;120|Bank fee;120|Check book;124|Advertisement;426|Liability Insurance;153^Total;943^”

Raw XML Appendix147 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HUI NALU OCEAN CLUB
IRS990EZ/BooksInCareOfDetail/PhoneNum06716873662
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0301 CLUBHOUSE DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0YONA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GU
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096915
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07848
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09452
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt01604
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt09452
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt049282
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07848
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09452
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07848
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09452
IRS990EZ/OccupancyRentUtltsAndMaintAmt07885
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt320
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt024000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt212000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSEPH B VILLATORA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AMANDA WOOLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HIDEMI VILLATORA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SHARON CASSIDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0943
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0CHARITABLE, EDUCATIONAL
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt049282
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0We serve approximately 200 of Guam's youth, promoting water safety and surfing skills. Through membership fees, we continue to provide a safe and engaging environment for our participants. While we were unable to upgrade equipment this year, our dedicated team remains committed to ensuring the highest level of safety and instruction at our summer camp.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt047678
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt038850
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GU
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt047678
IRS990EZ/TotalProgramServiceExpensesAmt047678
IRS990EZ/TotalRevenueAmt049282
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt049000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt074000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0123000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0123000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt049000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt074000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0123000
IRS990ScheduleA/TotalSupportAmt0123000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Cheddar Up Membership fee;120|Bank fee;120|Check book;124|Advertisement;426|Liability Insurance;153^Total;943^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Hidemi Villatora
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06716873662
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HUI NALU OCEAN CLUB
ReturnHeader/Filer/BusinessNameControlTxt0HUIN
ReturnHeader/Filer/EIN0660774604
ReturnHeader/Filer/PhoneNum06716873662
ReturnHeader/Filer/USAddress/AddressLine1Txt0301 CLUBHOUSE DR
ReturnHeader/Filer/USAddress/CityNm0YONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GU
ReturnHeader/Filer/USAddress/ZIPCd096915
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-02-23T09:39:29-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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