Civic Intelligence

Hawaii United Okinawa Association

EIN 99-0290923 • 501(c)3 • Waipahu, HI

Profile

To promote, preserve, and perpetuate the okinawan culture; t0 perform community service; to support and encourage education; to conduct cultural programs, arts and crafts exhibits, demonstrations, and athlectic and social activites; to print, publish, and/or distribute okinawan cultural and historical information and books; and to provide and encourage member associations to sustain their membership and cultural activities unique to the individual associations.

94-587 Ukee StreetWaipahu, HI 96797

www.huoa.org

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

19th percentile

$81,800

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

50th percentile

4.4%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-34%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$17,135,215

Up $721,453 (+4.4%) from 2023

Liabilities

Down

$49,020

Down $258 (-0.5%) from 2023

Net Assets

Up

$17,086,195

Up $721,711 (+4.4%) from 2023

Operations
Liabilities / Revenue13th percentileNet Margin77th percentile

Revenue

Down

$2,611,983

Down $1,334,581 (-34%) from 2023

Expenses

Up

$1,978,728

Up $759,784 (+62%) from 2023

Net Income

Down

$633,255

Down $2,094,365 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $12,980,262Liabilities 2010: $1,825,410Net Assets 2010: $11,154,8522010Assets 2011: $12,850,168Liabilities 2011: $1,813,398Net Assets 2011: $11,036,7702011Assets 2012: $11,164,910Liabilities 2012: $99,429Net Assets 2012: $11,065,4812012Assets 2013: $11,728,302Liabilities 2013: $335,929Net Assets 2013: $11,392,3732013Assets 2014: $11,742,219Liabilities 2014: $152,473Net Assets 2014: $11,589,7462014Assets 2015: $11,562,628Liabilities 2015: $90,698Net Assets 2015: $11,471,9302015Assets 2016: $11,938,611Liabilities 2016: $165,489Net Assets 2016: $11,773,1222016Assets 2017: $11,986,321Liabilities 2017: $142,612Net Assets 2017: $11,843,7092017Assets 2018: $12,121,072Liabilities 2018: $166,342Net Assets 2018: $11,954,7302018Assets 2019: $12,480,576Liabilities 2019: $200,959Net Assets 2019: $12,279,6172019Assets 2020: $13,379,393Liabilities 2020: $114,764Net Assets 2020: $13,264,6292020Assets 2021: $13,619,542Liabilities 2021: $68,709Net Assets 2021: $13,550,8332021Assets 2022: $13,618,561Liabilities 2022: $55,125Net Assets 2022: $13,563,4362022Assets 2023: $16,413,762Liabilities 2023: $49,278Net Assets 2023: $16,364,4842023Assets 2024: $17,135,215Liabilities 2024: $49,020Net Assets 2024: $17,086,1952024

Highlighted filing

2024

Assets$17,135,215
Liabilities$49,020
Net Assets$17,086,195
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,216,4992010Expenses 2011: $1,160,0282011Expenses 2012: $1,176,6902012Revenue 2013: $1,602,783Expenses 2013: $1,334,858Net Income 2013: $267,9252013Revenue 2014: $1,610,110Expenses 2014: $1,395,843Net Income 2014: $214,2672014Revenue 2015: $1,283,743Expenses 2015: $1,337,529Net Income 2015: -$53,7862015Revenue 2016: $1,490,372Expenses 2016: $1,233,827Net Income 2016: $256,5452016Revenue 2017: $1,291,869Expenses 2017: $1,283,003Net Income 2017: $8,8662017Revenue 2018: $1,546,440Expenses 2018: $1,304,189Net Income 2018: $242,2512018Revenue 2019: $1,608,213Expenses 2019: $1,349,003Net Income 2019: $259,2102019Revenue 2020: $989,419Expenses 2020: $947,804Net Income 2020: $41,6152020Revenue 2021: $1,253,620Expenses 2021: $1,049,950Net Income 2021: $203,6702021Revenue 2022: $1,141,733Expenses 2022: $1,078,661Net Income 2022: $63,0722022Revenue 2023: $3,946,564Expenses 2023: $1,218,944Net Income 2023: $2,727,6202023Revenue 2024: $2,611,983Expenses 2024: $1,978,728Net Income 2024: $633,2552024

Highlighted filing

2024

Revenue$2,611,983
Expenses$1,978,728
Net Income$633,255
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$17,135,215
Liabilities
$49,020
Net assets
$17,086,195
Revenue
$2,611,983
Expenses
$1,978,728
Net income
$633,255
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.1$0.05$17.1$2.61$1.98$0.63
2023Detailed filing. Detailed filing data is available for this year.$16.4$0.05$16.4$3.95$1.22$2.73
2022Detailed filing. Detailed filing data is available for this year.$13.6$0.06$13.6$1.14$1.08$0.06
2021Detailed filing. Detailed filing data is available for this year.$13.6$0.07$13.6$1.25$1.05$0.20
2020Detailed filing. Detailed filing data is available for this year.$13.4$0.11$13.3$0.99$0.95$0.04
2019Detailed filing. Detailed filing data is available for this year.$12.5$0.20$12.3$1.61$1.35$0.26
2018Detailed filing. Detailed filing data is available for this year.$12.1$0.17$12.0$1.55$1.30$0.24
2017Detailed filing. Detailed filing data is available for this year.$12.0$0.14$11.8$1.29$1.28$0.01
2016Detailed filing. Detailed filing data is available for this year.$11.9$0.17$11.8$1.49$1.23$0.26
2015Detailed filing. Detailed filing data is available for this year.$11.6$0.09$11.5$1.28$1.34$0.05
2014Detailed filing. Detailed filing data is available for this year.$11.7$0.15$11.6$1.61$1.40$0.21
2013Detailed filing. Detailed filing data is available for this year.$11.7$0.34$11.4$1.60$1.33$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$0.10$11.1$1.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$1.81$11.0$1.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$1.83$11.2$1.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$4,069,905
Mission and Program Overview

Mission

To promote, preserve, and perpetuate the okinawan culture; to perform community service; to support and encourage education; to conduct cultural programs, arts and crafts exhibits, demonstrations, and athlectic and social activites; to print, publish, and/or distribute okinawan cultural and historical information and books; and to provide and encourage member associations to sustain their membership and cultural activities unique to the individual associations.

To promote, preserve, and perpetuate the okinawan culture; t0 perform community service; to support and encourage education; to conduct cultural programs, arts and crafts exhibits, demonstrations, and athlectic and social activites; to print, publish, and/or distribute okinawan cultural and historical information and books; and to provide and encourage member associations to sustain their membership and cultural activities unique to the individual associations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$7,720,000$7,770,000▲ $50,000
Land, Buildings, and Equipment, Net$4,421,285$4,415,801▼ $5,484
Savings and Temporary Cash Investments$2,392,237$2,472,456▲ $80,219
Cash and Non-Interest-Bearing Accounts$926,418$1,043,549▲ $117,131
Investments in Publicly Traded Securities$714,908$971,215▲ $256,307
Inventories for Sale or Use$33,125$74,878▲ $41,753
Prepaid Expenses and Deferred Charges$9,094$9,860▲ $766
Accounts Receivable$35,894$894▼ $35,000
Total Assets$16,413,762$17,135,215▲ $721,453
Other Assets Total$160,801$376,562▲ $215,761
Liabilities
Other Liabilities$30,000$30,000→ $0
Accounts Payable and Accrued Expenses$19,278$19,020▼ $258
Total Liabilities$49,278$49,020▼ $258
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,947,813$16,642,021▲ $694,208
Net Assets With Donor Restrictions$416,671$444,174▲ $27,503
Total Net Assets Fund Balance$16,364,484$17,086,195▲ $721,711
Total Liabilities and Net Assets / Fund Balance$16,413,762$17,135,215▲ $721,453

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$523,430$6,435,536$6,958,966
Land$3,074,404-$3,074,404
Equipment$817,967$904,981$1,722,948
Other Securities$7,770,000--
Compensation and Service Providers
Top Officer Pay19th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jon ItomuraExecutive DiFT$81,800$81,800

Board Members and Trustees

NameTitle
Brandon NakasonePresident
Frances Nakachi KubaPresident El
David Ryo JonesAdvisor
David Z ArakawaAdvisor
Lynn MiyahiraAdvisor
Norman NakasoneAdvisor
Tom YamamotoAdvisor
Kirstie Maeshiro-takiguchiAssistant Tr
Wendy HorikamiAsst Exec Se
Chris IwamuraAt Large Mem
Leslie NagamineAt Large Mem
Roy ArakakiAt Large Mem
Lisa TamashiroBaac Member
Scott ArakakiBaac Member
Mark HigaBus Adv and
Kylie SatoClub Represe
Marcie MoribeClub Represe
Ryan HuntClub Represe
Sandra YanagiExecutive Se
Kathleen MatsudaHawaii Isle
Robert KaneshiroHawaii Isle
Clarisse KobashigawaImmed Past P
Riko HigaJapanese Sec
Jonathan ChunKauai Isle R
Christine HondoMaui Isle Re
Brianne Yamada NitaharaTreasurer
Jessica YamamotoVice Preside
Kim YamamotoVice Preside
David ShinsatoVice-preside
Jodie ChingVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,545,572
Program Service Revenue
$120,532
Investment Income
$124,875
Other Revenue
$821,004
All Other Contributions
$1,234,415
Change in Net Assets
$633,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,789,492
Salaries, Compensation, and Employee Benefits$189,236
Total Fundraising Expense$34,347
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$6,485$215,258-$221,743
All Other Expenses$58,584$149,840-$208,424
Occupancy-$152,150-$152,150
Other Salaries and Wages$23,152$44,177$23,076$90,405
Current Officers, Directors, Trustees, and Key Employees$32,720$40,900$8,180$81,800
Other Expenses$62,801$3,723-$66,524
Insurance$469$46,984-$47,453
Travel$37,159$8,225-$45,384
Fees for Services Other$2,297$38,768-$41,065
Fees for Services Accounting-$18,331-$18,331
Office Expenses$63$15,581-$15,644
Payroll Taxes$4,350$6,623$2,433$13,406
Fees for Service Investment Mgmnt Fees-$7,402-$7,402
Other Employee Benefits$1,176$1,791$658$3,625
Conferences and Meetings$300$1,831-$2,131
Total Functional Expenses$902,131$1,042,250$34,347$1,978,728
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,482,905
Fundraising Direct Expenses$1,247,444
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Okinawa Festiva$1,267,398$1,231,945$785,129$446,816
Legacy Banquet$143,070$137,850$14,007$123,843
Total Events$1,523,878$1,482,905$1,247,444$235,461
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposit$30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A pdf copy of the form 990 is emailed to the orgaznization's governing body and finalized upon approval”

Form 990, Page 6, Part VI, Line 12C

“The huoa is currently in the process of developing and implementing a conflict of interest monitoring policy and procedures.”

Form 990, Page 6, Part VI, Line 15A

“Administration committee determines the compensation for all employees. Any reimbursement of expenses for the executive director is submitted to huoa president and president-elect for review and signatures. For all other employees, reimbursement of expenses is processed through the executive director for approval along with the president or president elect.”

Form 990, Page 6, Part VI, Line 15B

“Administration committee determines the compensation for all employees. Any reimbursement of expenses for the executive director is submitted to huoa president and president-elect for review and signatures. For all other employees, reimbursement of expenses is processed through the executive director for approval along with the president or president elect.”

Form 990, Page 6, Part VI, Line 19

“Available onsite upon request.”

Filing and Contact Details

Filer

Filer Name
Hawaii United Okinawa Association
EIN
99-0290923
Phone
8086765400
Address
94-587 UKEE STREET, WAIPAHU, HI 96797

Signing Officer

Name
Frances Nakachi Kuba
Title
President Elect
Phone
8086765400
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frances Nakachi Kuba
Formed
1981
Legal Domicile
Hi
Voting Board Members
20
Independent Board Members
20
Employees
5

Preparer

Firm
Clifford Isara CPA LLC
Address
1150 S KING ST STE 605, HONOLULU, HI 96814
Preparer
Clifford K Isara
Phone
8085971337
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To promote, preserve, and perpetuate the okinawan culture; t0 perform community service; to support and encourage education; to conduct cultural programs, arts and crafts exhibits, demonstrations, and athlectic and social activites; to print, publish, and/or distribute okinawan cultural and historical information and books; and to provide and encourage member associations to sustain their membership and cultural activities unique to the individual associations.”

Form 990, Part IX, Line 24E

“Printing 990t 0 56,987 0 event expense 36,825 1,085 0 equipment exp 0 27,878 0 general excise taxes 0 26,457 0 printing and publications 21,711 3,439 0 postage 990t 0 24,926 0 postage expense 48 9,068 0 total 58,584 149,840 0”

Raw XML AppendixShowing 400 of 712 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.

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IRS990/ActivityOrMissionDesc0TO PROMOTE, PRESERVE, AND PERPETUATE THE OKINAWAN CULTURE; T0 PERFORM COMMUNITY SERVICE; TO SUPPORT AND ENCOURAGE EDUCATION; TO CONDUCT CULTURAL PROGRAMS, ARTS AND CRAFTS EXHIBITS, DEMONSTRATIONS, AND ATHLECTIC AND SOCIAL ACTIVITES; TO PRINT, PUBLISH, AND/OR DISTRIBUTE OKINAWAN CULTURAL AND HISTORICAL INFORMATION AND BOOKS; AND TO PROVIDE AND ENCOURAGE MEMBER ASSOCIATIONS TO SUSTAIN THEIR MEMBERSHIP AND CULTURAL ACTIVITIES UNIQUE TO THE INDIVIDUAL ASSOCIATIONS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE SE
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASST EXEC SE
IRS990/Form990PartVIISectionAGrp/TitleTxt8JAPANESE SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16ADVISOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt18AT LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt19AT LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt20CLUB REPRESE
IRS990/Form990PartVIISectionAGrp/TitleTxt21CLUB REPRESE
IRS990/Form990PartVIISectionAGrp/TitleTxt22CLUB REPRESE
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IRS990/Form990PartVIISectionAGrp/TitleTxt25HAWAII ISLE
IRS990/Form990PartVIISectionAGrp/TitleTxt26HAWAII ISLE
IRS990/Form990PartVIISectionAGrp/TitleTxt27BUS ADV AND
IRS990/Form990PartVIISectionAGrp/TitleTxt28BAAC MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29BAAC MEMBER
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