2024-05-02T13:37:41-04:00 2023-12-31 990250528 ARTHUR K KUWAHARA CPA AAC 765 AMANA STREET SUITE 412 HONOLULU HI 96814 990 2023-01-01 990238385 HAWAII STATE GOLF ASSOCIATION HAWA 98-025 HEKAHA STREET BUILDING 2 STE AIEA HI 96701 DARRELL YAMAGATA TREASURER 8085892909 2024-05-02 false DARRELL YAMAGATA XXX-XX-XXXX true ARTHUR K KUWAHARA P01039698 8089427789 2024-05-02 2 00 AAL2 IAL1 2023 2023-04-26 12:10:37Z 807930 false X X 1984 HI 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. 15 15 4 50 0 0 564270 506643 195447 253099 6504 16925 19423 31263 785644 807930 0 0 171618 261227 0 2819 306594 470091 478212 731318 307432 76612 1078593 1239914 62913 99649 1015680 1140265 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. false false 288072 26720 83258 PROMOTE AMATEUR GOLF, PROVIDE A HANDICAP SYSTEM, CONDUCT GOLF COURSE RATINGS, OFFICIATE GOLF TOURNAMENTS, PROVIDE QUALIFYING SITES FOR NATIONAL CHAMPIONSHIPS. 33761 34440 39TH ANNUAL MAYORS CUP GOLF TOURNAMENT HELD ON 9/9 -9/10/23; 204 PLAYERS PARTICIPATED. 27160 27470 114TH MANOA CUP GOLF TOURNAMENT HELD ON 6/19 - 6/24/23; 108 GOLFERS PARTICIPATED. 11556 11665 71ST ANNUAL FRANCIS BROWN FOUR-BALL TOURNAMENT HELD ON 2/18 - 2/19/23 AND 2/25 - 2/26/23; 314 GOLFERS PARTICIPATED. 11556 11665 360549 true true false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 4 true false false false false false false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true false false false true false false HI X PAUL OGAWA 8085892909 1554 NANAKAI ST PEARL CITY HI 96782 X PAUL OGAWA EXECUTIVE DIRECTOR 40.00 0.00 X 83641 0 0 RALPH MIYAMOTO DIRECTOR 1.00 0.00 X 0 0 0 DONALD SCHMUS DIRECTOR 1.00 0.00 X 0 0 0 WINSTON OGATA DIRECTOR 1.00 0.00 X 0 0 0 JULIE MIYAGI DIRECTOR 1.00 0.00 X 0 0 0 AARON TOM DIRECTOR 1.00 0.00 X 0 0 0 DANNY LAU DIRECTOR 1.00 0.00 X 0 0 0 GERALD SHINTAKU DIRECTOR 1.00 0.00 X 0 0 0 PETER RICE DIRECTOR 1.00 0.00 X 0 0 0 RUSSELL CHING DIRECTOR 1.00 0.00 X 0 0 0 KURT KAWACHI DIRECTOR 1.00 0.00 X 0 0 0 ANNA UMEMURA MURATA DIRECTOR 1.00 0.00 X 0 0 0 GORDON CHO VICE PRESIDENT 1.00 0.00 X 0 0 0 JAY HINAZUMI PRESIDENT 1.00 0.00 X 0 0 0 DARRELL YAMAGATA TREASURER 1.00 0.00 X 0 0 0 SUSAN CHURCH SECRETARY 1.00 0.00 X 0 0 0 83641 0 0 0 false false false 479923 26720 506643 TOURNAMENT FEES 900099 195173 195173 COURSE MEMBERSHIP FEES 900099 28354 28354 USGA QUALIFIER FEES 900099 24777 24777 SERVICE REVENUE 900099 4795 4795 253099 16925 16925 MISCELLANEOUS 900099 12483 12483 AMATEUR EXPENSE REIMB 900099 9180 9180 ADVERTISING 900099 9600 9600 31263 807930 284362 0 16925 X 83641 83641 125940 125940 5492 5492 29893 29893 16261 16261 10288 10288 10860 31 10829 7154 7154 6322 6322 31695 31695 3599 3599 4704 4704 2714 2714 10694 10694 BANK SERVICE CHARGES 4570 4570 POSTAGE & SHIPPING 766 766 MISCELLANEOUS 1447 1447 UTILITIES 4764 4764 370514 360518 7177 2819 731318 360549 367950 2819 298968 192466 779625 533683 19837 19837 513765 1078593 1239914 14183 14486 32558 70558 16172 14605 62913 99649 X 1015680 1140265 1015680 1140265 1078593 1239914 X 76612 45259 2714 X false false X 779140 791005 1570145 779140 791005 1570145 1570145 6504 16925 23429 1593574 1593574 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19837 19837 GIFT CERTIFICATES 14605 14605 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. 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.