Civic Intelligence

Rotary Club of Kona

EIN 99-0162256 • 501(c)4 • Kailua Kona, HI

Profile

Rotary is where neighbors, friends, and problem-solvers share ideas, join leaders and take action to create lasting change. We have club activities, social events, and volunteer projects which offer networking opportunities that build personal and professional connections while at the same time serving the community. And rotarians can extend those networks by visiting other clubs around the globe.

PO Box 2445Kailua Kona, HI 96745

www.rotaryclubofkona.com

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.13x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

32nd percentile

-8.3%

Higher net margin than 32% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

43rd percentile

-5.3%

Faster asset growth than 43% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-50%

Faster revenue growth than 16% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$140,810

Down $7,867 (-5.3%) from 2024

Liabilities

Up

$15,248

Up $1,648 (+12%) from 2024

Net Assets

Down

$125,562

Down $9,515 (-7.0%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin32nd percentile

Revenue

Down

$113,952

Down $112,358 (-50%) from 2024

Expenses

Down

$123,467

Down $27,259 (-18%) from 2024

Net Income

Down

-$9,515

Down $85,099 (-113%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$150K$100K$50K$0Assets 2012: $19,981Liabilities 2012: $17,9082012Assets 2013: $11,508Liabilities 2013: $13,9072013Assets 2014: $27,815Liabilities 2014: $02014Assets 2015: $74,044Liabilities 2015: $44,5002015Assets 2016: $33,175Liabilities 2016: $2002016Assets 2017: $66,262Liabilities 2017: $47,7772017Assets 2018: $33,030Liabilities 2018: $5002018Assets 2019: $50,241Liabilities 2019: $13,5002019Assets 2020: $81,264Liabilities 2020: $11,5002020Assets 2021: $99,947Liabilities 2021: $10,750Net Assets 2021: $89,1972021Assets 2022: $115,942Liabilities 2022: $11,125Net Assets 2022: $104,8172022Assets 2023: $69,868Liabilities 2023: $9,625Net Assets 2023: $60,2432023Assets 2024: $148,677Liabilities 2024: $13,600Net Assets 2024: $135,0772024Assets 2025: $140,810Liabilities 2025: $15,248Net Assets 2025: $125,5622025

Highlighted filing

2025

Assets$140,810
Liabilities$15,248
Net Assets$125,562
Open 2025 Filing

Operations Trend

Revenue Growth16th percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $48,042Expenses 2012: $81,562Net Income 2012: -$33,5202012Revenue 2013: $122,657Expenses 2013: $128,822Net Income 2013: -$6,1652013Revenue 2014: $89,681Expenses 2014: $73,474Net Income 2014: $16,2072014Revenue 2015: $85,974Expenses 2015: $74,245Net Income 2015: $11,7292015Revenue 2016: $97,742Expenses 2016: $93,053Net Income 2016: $4,6892016Revenue 2017: $88,257Expenses 2017: $102,847Net Income 2017: -$14,5902017Revenue 2018: $84,398Expenses 2018: $70,353Net Income 2018: $14,0452018Revenue 2019: $86,661Expenses 2019: $82,450Net Income 2019: $4,2112019Revenue 2020: $128,838Expenses 2020: $95,815Net Income 2020: $33,0232020Revenue 2021: $89,485Expenses 2021: $70,052Net Income 2021: $19,4332021Revenue 2022: $97,798Expenses 2022: $82,178Net Income 2022: $15,6202022Revenue 2023: $114,411Expenses 2023: $158,985Net Income 2023: -$44,5742023Revenue 2024: $226,310Expenses 2024: $150,726Net Income 2024: $75,5842024Revenue 2025: $113,952Expenses 2025: $123,467Net Income 2025: -$9,5152025

Highlighted filing

2025

Revenue$113,952
Expenses$123,467
Net Income-$9,515
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$140,810
Liabilities
$15,248
Net assets
$125,562
Revenue
$113,952
Expenses
$123,467
Net income
-$9,515
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.41$0.15$1.26$1.14$1.23$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.14$1.35$2.26$1.51$0.76
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.10$0.60$1.14$1.59$0.45
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.11$1.05$0.98$0.82$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.11$0.89$0.89$0.70$0.19
2020Summary only. Only limited summary data is available for this year.$0.81$0.12$1.29$0.96$0.33
2019Summary only. Only limited summary data is available for this year.$0.50$0.14$0.87$0.82$0.04
2018Summary only. Only limited summary data is available for this year.$0.33$0.01$0.84$0.70$0.14
2017Summary only. Only limited summary data is available for this year.$0.66$0.48$0.88$1.03$0.15
2016Summary only. Only limited summary data is available for this year.$0.33$0.00$0.98$0.93$0.05
2015Summary only. Only limited summary data is available for this year.$0.74$0.45$0.86$0.74$0.12
2014Summary only. Only limited summary data is available for this year.$0.28$0.00$0.90$0.73$0.16
2013Summary only. Only limited summary data is available for this year.$0.12$0.14$1.23$1.29$0.06
2012Summary only. Only limited summary data is available for this year.$0.20$0.18$0.48$0.82$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$124,952
Mission and Program Overview

Mission

Rotary is where neighbors, friends, and problem-solvers share ideas, join leaders and take action to create lasting change. We have club activities, social events, and volunteer projects which offer networking opportunities that build personal and professional connections while at the same time serving the community. And rotarians can extend those networks by visiting other clubs around the globe.

Networking and projects for local areas

Program Services

DescriptionGrantsExpenses
COMMUNITY YOUTH AND INTERNATIONAL SERVICE PROJECTS, COMMUNITY GRANTS WERE AWARDED. SCHOLARSHIPS FUNDS WERE CONTRIBUTED FOR $5,000 AND $26,500 to ENDOWMENT.-$123,467
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janice GustinTreasurerPT$0--
Gonzalo GarciaPresident-$0--
Jenaya RockmanPast President-$0--
Triia HynesSecretary-$0--
Mark england ClarkSargent Of Arms-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PGA Golf$21,860$21,860$11,000$10,860
Total Events$21,860$21,860$11,000$10,860
Filing and Contact Details

Filer

Filer Name
Rotary Club of Kona
EIN
99-0162256
In Care Of
% Janice Gustim
Phone
8089903154
Address
PO Box 2445, Kailua Kona, HI 96745

Signing Officer

Name
Janice Gustim
Title
Treasurer
Phone
8083458956
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Schumacher Tax & Accounting PC
Address
52D Cherokee Rd, Cherokee Village, AR 72529
Preparer
Patricia Schumacher
Phone
8707107115
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountMembership dues 8,077Materials and supplies 1,308Club service 31,218Community service expenses 30,999District grant projects 2,859Scholarships 5,000Endowment 25,250New Generation expenditures 6,416Rotary International dues 1,905International expendituers 3,465”

Description of other assets Part II line 24

“Category Beginning of Year End of YearAccounts receivable 2,756 4,806”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearDeferred revenue 11,250 13,000Accounts payable 2,350 2,248”

Raw XML Appendix143 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Janice Gustin
IRS990EZ/BooksInCareOfDetail/PhoneNum08083458956
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 2445
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Kailua Kona
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096745
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0145921
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0136004
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt070106
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9515
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03558
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0148677
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0140810
IRS990EZ/FundraisingGrossIncomeAmt021860
IRS990EZ/GrossReceiptsAmt0124952
IRS990EZ/GroupExemptionNum00573
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt013095
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0135077
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0125562
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0135077
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0125562
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Janice Gustin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Gonzalo Garcia
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jenaya Rockman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Triia Hynes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Mark england Clark
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Past President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Sargent of Arms
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02756
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04806
IRS990EZ/OtherExpensesTotalAmt0116497
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Networking and projects for local areas
IRS990EZ/PrintingPublicationsPostageAmt03412
IRS990EZ/ProgramServiceRevenueAmt019891
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COMMUNITY YOUTH AND INTERNATIONAL SERVICE PROJECTS, COMMUNITY GRANTS WERE AWARDED. SCHOLARSHIPS FUNDS WERE CONTRIBUTED FOR $5,000 AND $26,500 to ENDOWMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0123467
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt011000
IRS990EZ/SpecialEventsNetIncomeLossAmt010860
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013600
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt015248
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0123467
IRS990EZ/TotalProgramServiceExpensesAmt0123467
IRS990EZ/TotalRevenueAmt0113952
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.rotaryclubofkona.com
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011000
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PGA Golf
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021860
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010860
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011000
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMembership dues 8,077Materials and supplies 1,308Club service 31,218Community service expenses 30,999District grant projects 2,859Scholarships 5,000Endowment 25,250New Generation expenditures 6,416Rotary International dues 1,905International expendituers 3,465
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearAccounts receivable 2,756 4,806
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearDeferred revenue 11,250 13,000Accounts payable 2,350 2,248
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANICE GUSTIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08083458956
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rotary Club of Kona
ReturnHeader/Filer/BusinessNameControlTxt0ROTA
ReturnHeader/Filer/EIN0990162256
ReturnHeader/Filer/InCareOfNm0% Janice Gustim
ReturnHeader/Filer/PhoneNum08089903154
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2445
ReturnHeader/Filer/USAddress/CityNm0Kailua Kona
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460838179
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Schumacher Tax & Accounting PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt052D Cherokee Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cherokee Village
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072529
ReturnHeader/PreparerPersonGrp/PhoneNum08707107115
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA SCHUMACHER
ReturnHeader/ReturnTs02025-11-17T03:31:15-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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