2025-06-27T14:45:13-04:00 2024-12-31 990250528 ARTHUR K KUWAHARA CPA AAC 1268 YOUNG ST STE 203 HONOLULU HI 96814 990 2024-01-01 990238385 HAWAII STATE GOLF ASSOCIATION % DARRELL YAMAGATA HAWA 8085892909 98-025 HEKAHA STREET BUILDING 2 STE AIEA HI 96701 DARRELL YAMAGATA TREASURER 8085892909 2025-06-27 false true ARTHUR K KUWAHARA P01039698 8089427789 2025-06-27 2024 2025-03-06 01:10:19Z 909581 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. 14 14 7 67 0 0 506643 536383 253099 262511 16925 43488 31263 28681 807930 871063 0 0 261227 277518 0 0 470091 497875 731318 775393 76612 95670 1239914 1371205 99649 114543 1140265 1256662 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. 343729 592870 PROMOTE AMATEUR GOLF, PROVIDE A HANDICAP SYSTEM, CONDUCT GOLF COURSE RATINGS, OFFICIATE GOLF TOURNAMENTS, PROVIDE QUALIFYING SITES FOR NATIONAL CHAMPIONSHIPS. 30575 30950 115TH MANOA CUP GOLF TOURNAMENT HELD ON 6/17 - 6/22/24; 115 GOLFERS PARTICIPATED. 16353 16412 17TH ANNUAL HSGA FOUR-BALL TOURNAMENT, HELD 2/17, 2/18, 2/24 & 2/25/24, 328 GOLFERS PARTICIPATED. 12395 12420 72ND ANNUAL FRANCIS BROWN FOUR-BALL, HELD 5/25 - 5/26/24 AND 6/1 - 6/2/24, 208 GOLFERS PARTICIPATED. 12395 12420 403052 true false false false false false false false false false true false false false true false false false false false false 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 true 0 0 7 true false false false false false false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true false false false true false false HI X PAUL OGAWA 8085892909 98-025 HEKAHA STREET BUILDING 2 Aiea HI 96701 X PAUL OGAWA EXECUTIVE DIRECTOR 40.00 0.00 X 86725 0 0 RUSSELL CHING DIRECTOR 0.50 0.00 X 0 0 0 PETER RICE DIRECTOR 0.50 0.00 X 0 0 0 ANNA UMEMURA MURATA DIRECTOR 1.00 0.00 X 0 0 0 DONALD SCHMUS DIRECTOR 1.00 0.00 X 0 0 0 WINSTON OGATA DIRECTOR 0.50 0.00 X 0 0 0 RALPH MIYAMOTO DIRECTOR 1.00 0.00 X 0 0 0 JULIE MIYAGI DIRECTOR 0.50 0.00 X 0 0 0 GERALD SHINTAKU DIRECTOR 0.50 0.00 X 0 0 0 DANNY LAU DIRECTOR 0.50 0.00 X 0 0 0 AARON TOM DIRECTOR 0.50 0.00 X 0 0 0 JAY HINAZUMI PRESIDENT 0.50 0.00 X 0 0 0 GORDON CHO VICE PRESIDENT 0.50 0.00 X 0 0 0 SUSAN CHURCH SECRETARY 1.00 0.00 X 0 0 0 DARRELL YAMAGATA TREASURER 1.00 0.00 X 0 0 0 86725 0 0 0 false false false 506817 29566 536383 TOURNAMENT FEES 900099 217630 217630 COURSE MEMBERSHIP FEES 900099 17500 17500 USGA QUALIFIER FEES 900099 20548 20548 OTHER PROGRAM SERVICE 900099 2629 2629 SERVICE REVENUE 900099 4204 4204 262511 43488 43488 43158 38518 4640 4640 MISCELLANEOUS 900099 4385 4385 AMATEUR EXPENSE REIMB 900099 11606 11606 ADVERTISING 900099 8050 8050 24041 871063 330040 0 4640 X 86725 86725 144056 144056 4503 4503 23793 23793 18441 18441 7380 7380 2808 388 2420 9268 9268 1588 1588 31939 31939 11111 5526 5585 5433 5433 2171 2171 7911 7911 BANK SERVICE CHARGES 1805 1805 POSTAGE & SHIPPING 1002 1002 MISCELLANEOUS 1917 1917 UTILITIES 5119 5119 408423 397138 11285 775393 403052 372341 0 192466 284946 533683 525705 10409 19837 19837 513765 550145 1239914 1371205 14486 59533 70558 44182 14605 10828 99649 114543 X 1140265 1256662 1140265 1256662 1239914 1371205 X 95670 20727 0 X false false X 779140 791005 827518 2397663 779140 791005 827518 2397663 2397663 6504 16925 43488 66917 2464580 2464580 0.97280 0.00000 X 19837 19837 GIFT CERTIFICATES 10828 10828 LADIES GOLF 30218 30218 26431 OTHER 12940 12940 12087 43158 43158 38518 38518 4640 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.