Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 99-0244737 • 501(c)3 • Honolulu, HI
Profile
Instruct and educate individuals in the sports of sailing and paddling.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Assets
Down$293,477
Down $23,594 (-7.4%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$293,477
No earlier filing loaded for comparison.
Revenue
Up$84,218
Up $31,118 (+59%) from 2023
Expenses
Up$79,438
Up $525 (+0.7%) from 2023
Net Income
Up$4,780
Up $30,593 (+119%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Instruct and educate individuals in the sports of sailing and paddling.
| Description | Grants | Expenses |
|---|---|---|
| SAILING & PADDLING PROGRAM-PROVIDES SAILING & PADDLING INSTRUCTIONS TO PUBLIC & ENCOURAGES EDUCATION & TRAINING OF INDIVIDUALS IN THESE SPORTS TO FOSTER AMATEUR COMPETITION | $40,385 | $60,526 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CONNIE SMALES | President/Di | - | $0 | - | - |
| MARK HAZLETT | Vice Pres/Di | - | $0 | - | - |
| WILLIAM ARNEMANN | Treasurer/Di | - | $0 | - | - |
| MICHIKO WADA | Secretary/Di | - | $0 | - | - |
| MICHAEL ROTH | Director | - | $0 | - | - |
| MICHAEL MACDONALD | Director | - | $0 | - | - |
“Class of activity: charitable name: waikiki yacht club address: 1599 ala moana blvd honolulu, hi 96815 cash contribution: 38,040”
“Expenses office 549 direct mail appeal 2,528 repairs & maintenance 20,140 rounding 1 non-investment depreciation 13,532 total 36,750”
“Unrealized investment gain -28,376”
“Equipment 356,524 396,068 less accumulated depreciation 266,522 266,109 mutual funds 107,103 50,583 total 197,105 180,542”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | WILLIAM ARNEMANN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8087351818 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 136 OPIHIKAO WAY |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96825 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 119968 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 112935 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 32296 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 105144 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4780 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2303 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 317073 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 293477 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 46025 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 40385 |
| IRS990EZ/GrossReceiptsAmt | 0 | 189362 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5897 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 317073 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 293477 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 317073 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 293477 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CONNIE SMALES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARK HAZLETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WILLIAM ARNEMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MICHIKO WADA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MICHAEL ROTH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MICHAEL MACDONALD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT/DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRES/DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER/DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY/DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 197105 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 180542 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -28376 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 36750 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | INSTRUCT AND EDUCATE INDIVIDUALS IN THE SPORTS OF SAILING AND PADDLING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SAILING & PADDLING PROGRAM-PROVIDES SAILING & PADDLING INSTRUCTIONS TO PUBLIC & ENCOURAGES EDUCATION & TRAINING OF INDIVIDUALS IN THESE SPORTS TO FOSTER AMATEUR COMPETITION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 40385 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 60526 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 151169 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 79438 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60526 |
| IRS990EZ/TotalRevenueAmt | 0 | 84218 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 150 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 500 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 650 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 32296 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 46571 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 71542 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47266 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 14947 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 212622 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 5897 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5751 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2843 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4825 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4431 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 23747 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 5897 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 5751 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2843 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4825 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4431 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 23747 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.10000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.09000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.89680 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.90660 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 211972 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 150 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 500 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 650 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 32296 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 46571 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 71542 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 47266 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 14947 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 212622 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 38193 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 52322 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 74385 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 52091 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 19378 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 236369 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CLASS OF ACTIVITY: CHARITABLE NAME: WAIKIKI YACHT CLUB ADDRESS: 1599 ALA MOANA BLVD HONOLULU, HI 96815 CASH CONTRIBUTION: 38,040 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE 549 DIRECT MAIL APPEAL 2,528 REPAIRS & MAINTENANCE 20,140 ROUNDING 1 NON-INVESTMENT DEPRECIATION 13,532 TOTAL 36,750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UNREALIZED INVESTMENT GAIN -28,376 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EQUIPMENT 356,524 396,068 LESS ACCUMULATED DEPRECIATION 266,522 266,109 MUTUAL FUNDS 107,103 50,583 TOTAL 197,105 180,542 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE 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/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM ARNEMANN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER/DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8087351818 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WAIKIKI YACHT CLUB EDUCATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAIK |
| ReturnHeader/Filer/EIN | 0 | 990244737 |
| ReturnHeader/Filer/PhoneNum | 0 | 8087351818 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1599 ALA MOANA BOULEVARD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96814 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 274174400 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HEE & CHING CPAS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 MERCHANT ST STE 1830 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96813 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8085327322 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LESTER J HEE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-05T01:08:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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