Civic Intelligence

Hawaii State Golf Association

EIN 99-0238385 • 501(c)3 • Aiea, HI

Profile

To promote amateur golf. We also provide and educate on the rules of golf, golf handicapping, course & slope ratings and use of a golf tournament management program provided by the usga. In addition we provide opportunities and guide people on how to play golf properly.

98-025 Hekaha Street Building 2 SteAiea, HI 96701

n/A

Siviq Scores

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

Liabilities / Assets

41st percentile

0.08x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.13x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

11%

Faster asset growth than 80% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

7.8%

Faster revenue growth than 57% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,371,205

Up $131,291 (+11%) from 2023

Liabilities

Up

$114,543

Up $14,894 (+15%) from 2023

Net Assets

Up

$1,256,662

Up $116,397 (+10%) from 2023

Revenue

Up

$871,063

Up $63,133 (+7.8%) from 2023

Expenses

Up

$775,393

Up $44,075 (+6.0%) from 2023

Net Income

Up

$95,670

Up $19,058 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $225,368Liabilities 2010: $11,247Net Assets 2010: $214,1212010Assets 2011: $262,747Liabilities 2011: $13,023Net Assets 2011: $249,7242011Assets 2012: $287,204Liabilities 2012: $4,459Net Assets 2012: $282,7452012Assets 2013: $282,397Liabilities 2013: $11,086Net Assets 2013: $271,3112013Assets 2014: $286,360Liabilities 2014: $11,703Net Assets 2014: $274,6572014Assets 2015: $316,501Liabilities 2015: $13,914Net Assets 2015: $302,5872015Assets 2016: $338,100Liabilities 2016: $19,030Net Assets 2016: $319,0702016Assets 2017: $369,222Liabilities 2017: $27,669Net Assets 2017: $341,5532017Assets 2018: $419,555Liabilities 2018: $26,912Net Assets 2018: $392,6432018Assets 2019: $416,777Liabilities 2019: $46,618Net Assets 2019: $370,1592019Assets 2020: $462,461Liabilities 2020: $33,003Net Assets 2020: $429,4582020Assets 2021: $544,603Liabilities 2021: $54,078Net Assets 2021: $490,5252021Assets 2022: $1,078,593Liabilities 2022: $62,913Net Assets 2022: $1,015,6802022Assets 2023: $1,239,914Liabilities 2023: $99,649Net Assets 2023: $1,140,2652023Assets 2024: $1,371,205Liabilities 2024: $114,543Net Assets 2024: $1,256,6622024

Highlighted filing

2024

Assets$1,371,205
Liabilities$114,543
Net Assets$1,256,662

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $277,487Expenses 2010: $260,469Net Income 2010: $17,0182010Revenue 2011: $295,095Expenses 2011: $259,492Net Income 2011: $35,6032011Revenue 2012: $372,940Expenses 2012: $339,919Net Income 2012: $33,0212012Revenue 2013: $372,363Expenses 2013: $383,797Net Income 2013: -$11,4342013Revenue 2014: $421,519Expenses 2014: $418,173Net Income 2014: $3,3462014Revenue 2015: $413,100Expenses 2015: $385,170Net Income 2015: $27,9302015Revenue 2016: $430,700Expenses 2016: $414,217Net Income 2016: $16,4832016Revenue 2017: $504,171Expenses 2017: $481,688Net Income 2017: $22,4832017Revenue 2018: $520,105Expenses 2018: $469,015Net Income 2018: $51,0902018Revenue 2019: $523,945Expenses 2019: $546,429Net Income 2019: -$22,4842019Revenue 2020: $454,711Expenses 2020: $395,412Net Income 2020: $59,2992020Revenue 2021: $575,070Expenses 2021: $514,003Net Income 2021: $61,0672021Revenue 2022: $785,644Expenses 2022: $478,212Net Income 2022: $307,4322022Revenue 2023: $807,930Expenses 2023: $731,318Net Income 2023: $76,6122023Revenue 2024: $871,063Expenses 2024: $775,393Net Income 2024: $95,6702024

Highlighted filing

2024

Revenue$871,063
Expenses$775,393
Net Income$95,670

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.37$0.11$1.26$0.87$0.78$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.10$1.14$0.81$0.73$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.06$1.02$0.79$0.48$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.54$0.05$0.49$0.58$0.51$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$0.45$0.40$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.05$0.37$0.52$0.55$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$0.52$0.47$0.05
2017Summary only. Only limited summary data is available for this year.$0.37$0.03$0.34$0.50$0.48$0.02
2016Summary only. Only limited summary data is available for this year.$0.34$0.02$0.32$0.43$0.41$0.02
2015Summary only. Only limited summary data is available for this year.$0.32$0.01$0.30$0.41$0.39$0.03
2014Summary only. Only limited summary data is available for this year.$0.29$0.01$0.27$0.42$0.42$0.00
2013Summary only. Only limited summary data is available for this year.$0.28$0.01$0.27$0.37$0.38$0.01
2012Summary only. Only limited summary data is available for this year.$0.29$0.00$0.28$0.37$0.34$0.03
2011Summary only. Only limited summary data is available for this year.$0.26$0.01$0.25$0.30$0.26$0.04
2010Summary only. Only limited summary data is available for this year.$0.23$0.01$0.21$0.28$0.26$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.1
Gross Receipts
$909,581
Mission and Program Overview

Mission

To promote amateur golf. We also provide and educate on the rules of golf, golf handicapping, course & slope ratings and use of a golf tournament management program provided by the usga. In addition we provide opportunities and guide people on how to play golf properly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$513,765$550,145▲ $36,380
Savings and Temporary Cash Investments$533,683$525,705▼ $7,978
Cash and Non-Interest-Bearing Accounts$192,466$284,946▲ $92,480
Inventories for Sale or Use-$10,409-
Total Assets$1,239,914$1,371,205▲ $131,291
Liabilities
Accounts Payable and Accrued Expenses$14,486$59,533▲ $45,047
Deferred Revenue$70,558$44,182▼ $26,376
Other Liabilities$14,605$10,828▼ $3,777
Total Liabilities$99,649$114,543▲ $14,894
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,140,265$1,256,662▲ $116,397
Total Net Assets Fund Balance$1,140,265$1,256,662▲ $116,397
Total Liabilities and Net Assets / Fund Balance$1,239,914$1,371,205▲ $131,291

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$19,837$19,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul OgawaExecutive DirectorFT$86,725$86,725

Board Members and Trustees

NameTitle
Jay HinazumiPresident
Gordon ChoVice President
Aaron TomDirector
Anna Umemura MurataDirector
Danny LauDirector
Donald SchmusDirector
Gerald ShintakuDirector
Julie MiyagiDirector
Peter RiceDirector
Ralph MiyamotoDirector
Russell ChingDirector
Winston OgataDirector
Susan ChurchSecretary
Darrell YamagataTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$536,383
Program Service Revenue
$262,511
Investment Income
$43,488
Other Revenue
$28,681
All Other Contributions
$29,566
Change in Net Assets
$95,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$497,875
Salaries, Compensation, and Employee Benefits$277,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$397,138$11,285-$408,423
Other Salaries and Wages-$144,056-$144,056
Current Officers, Directors, Trustees, and Key Employees-$86,725-$86,725
Occupancy-$31,939-$31,939
Other Employee Benefits-$23,793-$23,793
Payroll Taxes-$18,441-$18,441
Travel$5,526$5,585-$11,111
Office Expenses-$9,268-$9,268
Insurance-$7,911-$7,911
Fees for Services Accounting-$7,380-$7,380
Conferences and Meetings-$5,433-$5,433
Other Expenses-$5,119-$5,119
Pension Plan Contributions-$4,503-$4,503
Advertising$388$2,420-$2,808
Depreciation Depletion-$2,171-$2,171
Information Technology-$1,588-$1,588
Total Functional Expenses$403,052$372,341$0$775,393
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,158
Fundraising Direct Expenses$38,518
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ladies Golf$30,218$30,218$26,431$3,787
Other$12,940$12,940$12,087$853
Total Events$43,158$43,158$38,518$4,640
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificates$10,828
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

The board secretary records the minutes of all board of director meetings. The minutes are circulated to the board for their review and approved at the next board meeting.

Committee meeting documentation Part VI line 8B

Every committee maintains minutes of any meeting held during the year. The minutes are circulated to the board members.

Form 990 governing body review Part VI line 11

The executive director and treasurer of the board review the form 990 for completeness and accuracy before signing and mailing the annual return.

Conflict of interest policy compliance Part VI line 12C

Any conflicts of interest is addressed by the legal/by laws director.

CEO executive director top management comp Part VI line 15A

The executive director undergoes an annual performance review by the board of directors. Increases in compensation or employee benefits are based on the performance review.

Form 990 availability to public Part VI line 18

Any interested party may contact the organization to make an appointment to look over the for 990 documents during normal business hours.

Governing documents etc available to public Part VI line 19

Any interested party may contact the organization to make an appointment to review the governing documents during normal business hours.

Filing and Contact Details

Filer

Filer Name
Hawaii State Golf Association
EIN
99-0238385
In Care Of
% DARRELL YAMAGATA
Phone
8085892909
Address
98-025 HEKAHA STREET BUILDING 2 STE, AIEA, HI 96701

Signing Officer

Name
Darrell Yamagata
Title
Treasurer
Phone
8085892909
Signed
2025-06-27
Discuss with paid preparer
No

Organization Details

Formed
1984
Legal Domicile
Hi
Voting Board Members
14
Independent Board Members
14
Employees
7
Volunteers
67

Preparer

Firm
Arthur K Kuwahara CPA Aac
Address
1268 YOUNG ST STE 203, HONOLULU, HI 96814
Preparer
Arthur K Kuwahara
Phone
8089427789
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Depreciation expense tax vs book difference - $2,412

List of other expenses Part IX line 24E

See attached overflow schedule.

General explanation attachment

The organization applied for a change in tax status from a 501(c)(7) to a 501(c)(3). The internal revenue service granted the change effective april 14, 2022. As such a short year return under the 501(c)(7) has been filed.

Raw XML AppendixShowing 400 of 500 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt014486
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt059533
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE AMATEUR GOLF. WE ALSO PROVIDE AND EDUCATE ON THE RULES OF GOLF, GOLF HANDICAPPING, COURSE & SLOPE RATINGS AND USE OF A GOLF TOURNAMENT MANAGEMENT PROGRAM PROVIDED BY THE USGA. IN ADDITION WE PROVIDE OPPORTUNITIES AND GUIDE PEOPLE ON HOW TO PLAY GOLF PROPERLY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02420
IRS990/AdvertisingGrp/ProgramServicesAmt0388
IRS990/AdvertisingGrp/TotalAmt02808
IRS990/AllOtherContributionsAmt029566
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011285
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0397138
IRS990/AllOtherExpensesGrp/TotalAmt0408423
IRS990/BooksInCareOfDetail/PersonNm0PAUL OGAWA
IRS990/BooksInCareOfDetail/PhoneNum08085892909
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt098-025 HEKAHA STREET BUILDING 2
IRS990/BooksInCareOfDetail/USAddress/CityNm0Aiea
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096701
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0192466
IRS990/CashNonInterestBearingGrp/EOYAmt0284946
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt086725
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt086725
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt05433
IRS990/ConferencesMeetingsGrp/TotalAmt05433
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0536383
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt043488
IRS990/CYOtherExpensesAmt0497875
IRS990/CYOtherRevenueAmt028681
IRS990/CYProgramServiceRevenueAmt0262511
IRS990/CYRevenuesLessExpensesAmt095670
IRS990/CYSalariesCompEmpBnftPaidAmt0277518
IRS990/CYTotalExpensesAmt0775393
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0871063
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt070558
IRS990/DeferredRevenueGrp/EOYAmt044182
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02171
IRS990/DepreciationDepletionGrp/TotalAmt02171
IRS990/Desc0PROMOTE AMATEUR GOLF, PROVIDE A HANDICAP SYSTEM, CONDUCT GOLF COURSE RATINGS, OFFICIATE GOLF TOURNAMENTS, PROVIDE QUALIFYING SITES FOR NATIONAL CHAMPIONSHIPS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0343729
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07380
IRS990/FeesForServicesAccountingGrp/TotalAmt07380
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0PAUL OGAWA
IRS990/Form990PartVIISectionAGrp/PersonNm1RUSSELL CHING
IRS990/Form990PartVIISectionAGrp/PersonNm2PETER RICE
IRS990/Form990PartVIISectionAGrp/PersonNm3ANNA UMEMURA MURATA
IRS990/Form990PartVIISectionAGrp/PersonNm4DONALD SCHMUS
IRS990/Form990PartVIISectionAGrp/PersonNm5WINSTON OGATA
IRS990/Form990PartVIISectionAGrp/PersonNm6RALPH MIYAMOTO
IRS990/Form990PartVIISectionAGrp/PersonNm7JULIE MIYAGI
IRS990/Form990PartVIISectionAGrp/PersonNm8GERALD SHINTAKU
IRS990/Form990PartVIISectionAGrp/PersonNm9DANNY LAU
IRS990/Form990PartVIISectionAGrp/PersonNm10AARON TOM
IRS990/Form990PartVIISectionAGrp/PersonNm11JAY HINAZUMI
IRS990/Form990PartVIISectionAGrp/PersonNm12GORDON CHO
IRS990/Form990PartVIISectionAGrp/PersonNm13SUSAN CHURCH
IRS990/Form990PartVIISectionAGrp/PersonNm14DARRELL YAMAGATA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt086725
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt038518
IRS990/FundraisingGrossIncomeAmt043158
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0909581
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01588
IRS990/InformationTechnologyGrp/TotalAmt01588
IRS990/InsuranceGrp/ManagementAndGeneralAmt07911
IRS990/InsuranceGrp/TotalAmt07911
IRS990/InventoriesForSaleOrUseGrp/EOYAmt010409
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt043488
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt043488
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0513765
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0550145
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019837
IRS990/LandBldgEquipCostOrOtherBssAmt019837
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0506817
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE AMATEUR GOLF. WE ALSO PROVIDE AND EDUCATE ON THE RULES OF GOLF, GOLF HANDICAPPING, COURSE & SLOPE RATINGS AND USE OF A GOLF TOURNAMENT MANAGEMENT PROGRAM PROVIDED BY THE USGA. IN ADDITION WE PROVIDE OPPORTUNITIES AND GUIDE PEOPLE ON HOW TO PLAY GOLF PROPERLY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01140265
IRS990/NetAssetsOrFundBalancesEOYAmt01256662
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt04640
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04640
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt020727
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01140265
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01256662
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt031939
IRS990/OccupancyGrp/TotalAmt031939
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09268
IRS990/OfficeExpensesGrp/TotalAmt09268
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023793
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023793
IRS990/OtherExpensesGrp/Desc0BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc1POSTAGE & SHIPPING
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01805
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11002
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21917
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35119
IRS990/OtherExpensesGrp/TotalAmt01805
IRS990/OtherExpensesGrp/TotalAmt11002
IRS990/OtherExpensesGrp/TotalAmt21917
IRS990/OtherExpensesGrp/TotalAmt35119
IRS990/OtherLiabilitiesGrp/BOYAmt014605
IRS990/OtherLiabilitiesGrp/EOYAmt010828
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1AMATEUR EXPENSE REIMB
IRS990/OtherRevenueMiscGrp/Desc2ADVERTISING
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04385
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt111606
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt28050
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04385
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111606
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt28050
IRS990/OtherRevenueTotalAmt024041
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0144056
IRS990/OtherSalariesAndWagesGrp/TotalAmt0144056
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018441
IRS990/PayrollTaxesGrp/TotalAmt018441
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04503
IRS990/PensionPlanContributionsGrp/TotalAmt04503
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0TOURNAMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1COURSE MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/Desc2USGA QUALIFIER FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/Desc4SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0217630
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220548
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32629
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt44204
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0217630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220548
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32629
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt44204
IRS990/ProgSrvcAccomActy2Grp/Desc0115TH MANOA CUP GOLF TOURNAMENT HELD ON 6/17 - 6/22/24; 115 GOLFERS PARTICIPATED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt030575
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt030950
IRS990/ProgSrvcAccomActy3Grp/Desc017TH ANNUAL HSGA FOUR-BALL TOURNAMENT, HELD 2/17, 2/18, 2/24 & 2/25/24, 328 GOLFERS PARTICIPATED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt016353
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt016412
IRS990/ProgSrvcAccomActyOtherGrp/Desc072ND ANNUAL FRANCIS BROWN FOUR-BALL, HELD 5/25 - 5/26/24 AND 6/1 - 6/2/24, 208 GOLFERS PARTICIPATED.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt012395
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt012420
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0506643
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016925
IRS990/PYOtherExpensesAmt0470091
IRS990/PYOtherRevenueAmt031263
IRS990/PYProgramServiceRevenueAmt0253099
IRS990/PYRevenuesLessExpensesAmt076612
IRS990/PYSalariesCompEmpBnftPaidAmt0261227
IRS990/PYTotalExpensesAmt0731318
IRS990/PYTotalRevenueAmt0807930
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt095670
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0592870
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0533683
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0525705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0827518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0791005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0779140
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02397663
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt043488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016925
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06504
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt066917
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02464580
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97280
IRS990ScheduleA/PublicSupportPY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt02397663
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0827518
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0791005
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0779140
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02397663
IRS990ScheduleA/TotalSupportAmt02464580
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019837
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010828
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CERTIFICATES
IRS990ScheduleD/TotalLiabilityAmt010828
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt038518
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LADIES GOLF
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030218
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt043158
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt030218
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt043158
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04640
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt038518
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026431
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt012087
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD SECRETARY RECORDS THE MINUTES OF ALL BOARD OF DIRECTOR MEETINGS. THE MINUTES ARE CIRCULATED TO THE BOARD FOR THEIR REVIEW AND APPROVED AT THE NEXT BOARD MEETING.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.