Civic Intelligence

Oahu Junior Golf Association

990 • Fiscal year 2014 • EIN 99-0149813

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 27, 2015

PO Box 1140Pearl City, HI 96782

(808) 225-1924

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

35th percentile

-2.3%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

35th percentile

-4.9%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-9.4%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$261,633

Down $13,375 (-4.9%) from 2013

Net Assets

Down

$261,633

Down $13,375 (-4.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$88,505

Down $9,205 (-9.4%) from 2013

Expenses

Down

$90,508

Down $5,292 (-5.5%) from 2013

Net Income

Down

-$2,003

Down $3,913 (-205%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2010: $263,106Liabilities 2010: $35Net Assets 2010: $263,0712010Assets 2011: $270,818Liabilities 2011: $180Net Assets 2011: $270,6382011Assets 2012: $283,932Liabilities 2012: $0Net Assets 2012: $283,9322012Assets 2013: $275,008Liabilities 2013: $0Net Assets 2013: $275,0082013Assets 2014: $261,633Liabilities 2014: $0Net Assets 2014: $261,6332014Assets 2015: $254,996Liabilities 2015: $0Net Assets 2015: $254,9962015Assets 2016: $227,412Liabilities 2016: $0Net Assets 2016: $227,4122016Assets 2017: $235,012Liabilities 2017: $0Net Assets 2017: $235,0122017Assets 2018: $212,970Liabilities 2018: $0Net Assets 2018: $212,9702018Assets 2019: $218,989Liabilities 2019: $0Net Assets 2019: $218,9892019Assets 2020: $193,876Liabilities 2020: $0Net Assets 2020: $193,8762020Assets 2021: $176,781Liabilities 2021: $0Net Assets 2021: $176,7812021Assets 2022: $219,972Liabilities 2022: $0Net Assets 2022: $219,9722022Assets 2023: $206,193Liabilities 2023: $1,610Net Assets 2023: $204,5832023Assets 2024: $201,297Liabilities 2024: $11,426Net Assets 2024: $189,8712024

Highlighted filing

2014

Assets$261,633
Liabilities$0
Net Assets$261,633

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $67,0112010Expenses 2011: $78,0092011Expenses 2012: $68,8292012Revenue 2013: $97,710Expenses 2013: $95,800Net Income 2013: $1,9102013Revenue 2014: $88,505Expenses 2014: $90,508Net Income 2014: -$2,0032014Revenue 2015: $77,257Expenses 2015: $79,028Net Income 2015: -$1,7712015Revenue 2016: $93,102Expenses 2016: $123,337Net Income 2016: -$30,2352016Revenue 2017: $106,120Expenses 2017: $100,592Net Income 2017: $5,5282017Revenue 2018: $80,201Expenses 2018: $93,243Net Income 2018: -$13,0422018Revenue 2019: $92,257Expenses 2019: $98,012Net Income 2019: -$5,7552019Revenue 2020: $17,593Expenses 2020: $38,904Net Income 2020: -$21,3112020Revenue 2021: $44,768Expenses 2021: $60,664Net Income 2021: -$15,8962021Revenue 2022: $148,884Expenses 2022: $92,411Net Income 2022: $56,4732022Revenue 2023: $127,241Expenses 2023: $146,857Net Income 2023: -$19,6162023Revenue 2024: $121,767Expenses 2024: $138,173Net Income 2024: -$16,4062024

Highlighted filing

2014

Revenue$88,505
Expenses$90,508
Net Income-$2,003
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 27, 2015
Return Version
2014v5.0
Gross Receipts
$128,099
Mission and Program Overview

Mission

Providing golf education & competitive junior golf tournaments for children between the ages of 7 to 18 years of age with the knowledge, appreciation, and skills for the game of golf.

Providing golf education for children between the ages of 8 to 18 years of age with the knowledge, appreciation, and skills for the game of golf.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$275,008$261,633▼ $13,375
Investments Other Securities$260,852$251,938▼ $8,914
Savings and Temporary Cash Investments$14,156$9,695▼ $4,461
Total Assets$275,008$261,633▼ $13,375
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$275,008$261,633▼ $13,375
Total Liabilities and Net Assets / Fund Balance$275,008$261,633▼ $13,375

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$251,938--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Norman AsaoPresident
Guy YamamotoVice-president
Allan KawadaDirector
Beau YokomotoDirector
Brad KaneshiroDirector
Craig NishiuraDirector
Howard HamadaDirector
Ken TomitaDirector
Neal TakaraDirector
Jay HinazumiAsst Sec/treas
Susan AsaoCorresponding Sec
Shirley KayaSecretary
Lesley KaneshiroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,851
Program Service Revenue
$58,723
Investment Income
$7,312
Other Revenue
$11,619
All Other Contributions
$4,930
Change in Net Assets
$-2,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$12,776$0$0$12,776
Fees for Services Other$0$8,443$0$8,443
Office Expenses$0$4,118$0$4,118
Insurance$0$1,438$0$1,438
Fees for Services Accounting$0$1,045$0$1,045
Other Expenses$0$61$0$61
Total Functional Expenses$75,403$15,105$0$90,508
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,512
Fundraising Direct Expenses$23,893
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$41,433$35,512$14,018$21,494
Total Events$41,433$35,512$23,893$11,619
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Oahu Junior Golf Association
EIN
99-0149813
Phone
8082251924
Address
PO BOX 1140, PEARL CITY, HI 96782

Signing Officer

Name
Norman Asao
Title
President
Phone
8082251924
Signed
2015-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Norman Asao
Formed
1972
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
100

Preparer

Firm
Allen M Arakaki CPA Inc
Address
1314 SOUTH KING STREET SUITE 710, HONOLULU, HI 96814
Preparer
Allen M Arakaki
Phone
8085918480
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Norman asao, president of the organization and susan

Pt VI, Line 2

Asao, corresponding secretary of the organization are

Pt VI, Line 2

HUSBAND AND WIFE.

Pt VI, Line 11B

The president and the treasurer of the board reviews

Pt VI, Line 11B

The 990 prior to its filing.

Pt VI, Line 12C

All board members are required to disclose any

Pt VI, Line 12C

Potential conflicts of interest which are then

Pt VI, Line 12C

REVIEWED BY THE BOARD.

Pt VI, Line 15A

The organization does not provide any compensation.

Pt VI, Line 15B

The organization does not provide any compensation.

Pt VI, Line 19

Organization's website and is available for review

Pt VI, Line 19

AT THE MONTHLY MEETING.

Form 990, Part IX, Line 24F

Gifts/goodwill 985. 985. 0. 0. Meals 339. 339. 0. 0. Prizes 6217. 6217. 0. 0. Supplies 1364. 1364. 0. 0. Tee gift 3871. 3871. 0. 0.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0375
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: MISCELLANEOUS 2010: 301. 2011: 365. 2012: 0. 2013: 0. 2014: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NORMAN ASAO, PRESIDENT OF THE ORGANIZATION AND SUSAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASAO, CORRESPONDING SECRETARY OF THE ORGANIZATION ARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT AND THE TREASURER OF THE BOARD REVIEWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POTENTIAL CONFLICTS OF INTEREST WHICH ARE THEN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION DOES NOT PROVIDE ANY COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ORGANIZATION DOES NOT PROVIDE ANY COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ORGANIZATION'S WEBSITE AND IS AVAILABLE FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11AT THE MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12GIFTS/GOODWILL 985. 985. 0. 0. MEALS 339. 339. 0. 0. PRIZES 6217. 6217. 0. 0. SUPPLIES 1364. 1364. 0. 0. TEE GIFT 3871. 3871. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24f
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.11$1.90$1.22$1.38$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.02$2.05$1.27$1.47$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$1.49$0.92$0.56
2021Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.45$0.61$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.18$0.39$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$0.92$0.98$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$0.80$0.93$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$1.06$1.01$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.27$0.00$2.27$0.93$1.23$0.30
2015Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$0.77$0.79$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.62$0.00$2.62$0.89$0.91$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$0.98$0.96$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.00$2.84$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.00$2.71$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.00$2.63$0.67
Peer Organizations

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