Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 99-0321403 • 501(c)6 • Wailuku, HI
Profile
The Hawaii Golf Course Superintendents Association is dedicated to leading the Hawaiian golf industry by serving HGCSA members, advancing the science of Turfgrass management, collecting and disseminating information concerning efficient and economical management of golf courses, related environmental issues, and monitoring legislative agendas which concern the golf community.
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
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 21.1% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$127,484
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$127,484
No earlier filing loaded for comparison.
Revenue
$66,435
No earlier filing loaded for comparison.
Expenses
$47,810
No earlier filing loaded for comparison.
Net Income
$18,625
No earlier filing loaded for comparison.
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The Hawaii Golf Course Superintendents Association is dedicated to leading the Hawaiian golf industry by serving HGCSA members, advancing the science of Turfgrass management, collecting and disseminating information concerning efficient and economical management of golf courses, related environmental issues, and monitoring legislative agendas which concern the golf community.
| Description | Grants | Expenses |
|---|---|---|
| We held one educational and networking Golf & Seminar event benefiting professional development of members. | - | $31,768 |
| We hosted three golf outings across the Hawaiian Islandson the Big Island, Maui, and Oahuto promote fellowship and engagement among local members. | - | $2,487 |
| We supported turfgrass research and educational efforts at the University of Hawaii, consistent with our mission to advance turf science in Hawaii. | - | $2,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| B Russell Dooge III | Executive Director | - | $14,000 | - | $14,000 |
| Joseph Vittum | President | - | $0 | - | - |
| Nolan Johnson | Vice President | - | $0 | - | - |
| Chad Higaki | Treasurer | - | $0 | - | - |
| Ryan Borris | Secretary | - | $0 | - | - |
| Seril Shimizu | Director | - | $0 | - | - |
| Joseph Tardif | Director | - | $0 | - | - |
| Ian Hunt | Director | - | $0 | - | - |
| William Dan Husek | Director | - | $0 | - | - |
| Richard Song | Director | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Scholarship Tournament | $61,010 | $61,010 | $32,597 | $28,413 |
| Annual Golf Seminar/Tournament | $39,428 | $39,428 | $19,627 | $19,801 |
| Total Events | $100,438 | $100,438 | $60,684 | $39,754 |
“Web Advertising Income $1350”
“Information Technology $831”
“Travel $9881”
“Insurance $1416”
“Website Expense $5804”
“Event Costs $4973”
“General Excise Tax $1659”
“Supplies $685”
“Dues & Subscriptions $356”
“Bank Fees $140”
“Licences and Permits $4”
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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|---|---|---|
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| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 1508 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Russell Dooge |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8083443213 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 355 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Wailuku |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96793 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 108859 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 127484 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 23115 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 18625 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6283 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 108859 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 127484 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 100438 |
| IRS990EZ/GrossReceiptsAmt | 0 | 127119 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2216 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 108859 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 127484 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 108859 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 127484 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 14000 |
| 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/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | B Russell Dooge III |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Joseph Vittum |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Nolan Johnson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Chad Higaki |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Ryan Borris |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Seril Shimizu |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Joseph Tardif |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Ian Hunt |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | William Dan Husek |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | Richard Song |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25749 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1350 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The Hawaii Golf Course Superintendents Association is dedicated to leading the Hawaiian golf industry by serving HGCSA members, advancing the science of Turfgrass management, collecting and disseminating information concerning efficient and economical management of golf courses, related environmental issues, and monitoring legislative agendas which concern the golf community. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 270 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | We held one educational and networking Golf & Seminar event benefiting professional development of members. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | We hosted three golf outings across the Hawaiian Islandson the Big Island, Maui, and Oahuto promote fellowship and engagement among local members. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | We supported turfgrass research and educational efforts at the University of Hawaii, consistent with our mission to advance turf science in Hawaii. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 31768 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 2487 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 2000 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 14000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 60684 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 39754 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 47810 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 36255 |
| IRS990EZ/TotalRevenueAmt | 0 | 66435 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 60684 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Scholarship Tournament |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | Annual Golf Seminar/Tournament |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 61010 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 39428 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 100438 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 61010 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 39428 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 100438 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 39754 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 52224 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 32597 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 19627 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 180 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt | 0 | 8280 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 8460 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Web Advertising Income $1350 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $831 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Travel $9881 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $1416 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Website Expense $5804 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Event Costs $4973 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | General Excise Tax $1659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Supplies $685 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Dues & Subscriptions $356 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Bank Fees $140 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Licences and Permits $4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.8 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Russell Dooge |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Hawaii Golf Course SuperIntendents |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HAWA |
| ReturnHeader/Filer/EIN | 0 | 990321403 |
| ReturnHeader/Filer/PhoneNum | 0 | 8083443213 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 355 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Wailuku |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96793 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 873326334 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Khalsa CPA Services LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 135 S Wakea Ave Suite 108 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Kahului |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96732 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8088718822 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GuruKirin Khalsa |
| ReturnHeader/ReturnTs | 0 | 2025-11-06T16:25:16-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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