2026-08-11T08:19:11-06:00 2025-12-31 990250528 ARTHUR K KUWAHARA CPA AAC 1268 YOUNG ST STE 203 HONOLULU HI 96814 990 2025-01-01 990238385 HAWAII STATE GOLF ASSOCIATION % DARRELL YAMAGATA HAWA 8085892909 98-025 HEKAHA STREET STE 204A AIEA HI 96701 DARRELL YAMAGATA TREASURER 8085892909 2026-07-21 false ARTHUR K KUWAHARA P01039698 8089427789 2026-08-11 2025 2025-03-06 01:10:19Z 944571 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 5 57 0 0 536383 540087 262511 343577 43488 4152 28681 31476 871063 919292 0 0 277518 316038 0 0 497875 527719 775393 843757 95670 75535 1371205 1479103 114543 75257 1256662 1403846 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 336892 133820 PROMOTE AMATEUR GOLF, PROVIDE A HANDICAP SYSTEM, CONDUCT GOLF COURSE RATINGS, OFFICIATE GOLF TOURNAMENTS, PROVIDE QUALIFYING SITES FOR NATIONAL CHAMPIONSHIPS. 34252 33280 BIG ISLAND AMATEUR HELD ON 9/19 - 9/21/25; 120 GOLFERS PARTICIPATED. 33467 33980 MAYORS CUP GOLF TOURNAMENT HELD ON 9/6 AND 9/7/25; 205 GOLFERS PARTICIPATED. 31818 28110 116TH ANNUAL MANOA CUP HELD FROM 6/23 - 6/28/25; 100 GOLFERS PARTICIPATED. 31818 28110 436429 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 1 0 5 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 UNIT 204A Aiea HI 96701 X RUSSELL CHING DIRECTOR 0.25 0.00 X 0 0 0 PETER RICE DIRECTOR 0.25 0.00 X 0 0 0 ANNA UMEMURA MURATA DIRECTOR 0.75 0.00 X 0 0 0 DONALD SCHMUS DIRECTOR 1.00 0.00 X 0 0 0 WINSTON OGATA DIRECTOR 0.25 0.00 X 0 0 0 RALPH MIYAMOTO DIRECTOR 1.00 0.00 X 0 0 0 JULIE MIYAGI DIRECTOR 0.25 0.00 X 0 0 0 GERALD SHINTAKU DIRECTOR 0.25 0.00 X 0 0 0 DANNY LAU DIRECTOR 0.25 0.00 X 0 0 0 AARON TOM DIRECTOR 0.25 0.00 X 0 0 0 JAY HINAZUMI PRESIDENT 0.50 0.00 X 0 0 0 GORDON CHO VICE PRESIDENT 0.25 0.00 X 0 0 0 SUSAN CHURCH SECRETARY 1.00 0.00 X 0 0 0 DARRELL YAMAGATA TREASURER 0.75 0.00 X 0 0 0 PAUL OGAWA EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 0 0 0 0 false false false 538287 1800 540087 TOURNAMENT FEES 900099 240105 240105 COURSE MEMBERSHIP FEES 900099 17789 17789 USGA QUALIFIER FEES 900099 23942 23942 OTHER PROGRAM SERVICES 900099 12720 12720 SERVICE REVENUE 900099 11839 11839 37182 37182 343577 4152 4152 35970 25279 10691 10691 MISCELLANEOUS 900099 7365 7365 AMATEUR EXPENSE REIMB 900099 7445 7445 ADVERTISING 900099 5975 5975 20785 919292 364362 0 14843 X 86169 86169 172854 172854 5595 5595 29685 29685 21735 21735 2114 2114 9772 9772 7414 7414 32841 32841 5369 1185 4184 3753 3753 1635 1635 8020 8020 BANK SERVICE CHARGES 6114 6114 POSTAGE & SHIPPING 900 900 MISCELLANEOUS 1644 1644 UTILITIES 4260 4260 443883 435244 8639 843757 436429 407328 0 284946 258000 525705 610740 10409 8712 28010 21472 6538 550145 595113 1371205 1479103 59533 12628 44182 44000 10828 18629 114543 75257 X 1256662 1403846 1256662 1403846 1371205 1479103 X 75535 71649 0 X false false false X 779140 791005 827518 940420 3338083 779140 791005 827518 940420 3338083 3338083 6504 16925 43488 101924 168841 3506924 12885924 0.95190 0.00950 X 28010 21472 6538 6538 GIFT CERTIFICATES 18629 18629 CLUB FUNDRAI 35970 35970 25279 35970 35970 25279 25279 10691 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.