Nonprofit · EIN 99-0238385
HAWAII STATE GOLF ASSOCIATION
Tax-exempt · AIEA, HI 96701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $919,292 | $843,757 | $75,535 | $1,479,103 | $75,257 | $1,403,846 |
| December 31, 2024 | 990 | $871,063 | $775,393 | $95,670 | $1,371,205 | $114,543 | $1,256,662 |
| December 31, 2023 | 990 | $807,930 | $731,318 | $76,612 | $1,239,914 | $99,649 | $1,140,265 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $540,087
- Membership dues
- $538,287
- Program service revenue
- $343,577
- Investment income
- $4,152
- Net income from fundraising events
- $10,691
- Other revenue
- $31,476
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $86,169
- Other salaries and wages
- $172,854
- Salaries, compensation and benefits (total)
- $316,038
- Professional fundraising fees
- $0
- Occupancy
- $32,841
- Travel
- $5,369
- Depreciation
- $1,635
- Program services (functional)
- $436,429
- Management and general (functional)
- $407,328
Balance sheet and other
- Total assets, start of year
- $1,371,205
- Total assets, end of year
- $1,479,103
- Total liabilities, end of year
- $75,257
- Net assets, end of year
- $1,403,846
- Land, buildings and equipment
- $6,538
- Publicly traded securities
- $595,113
- Net assets without donor restrictions
- $1,403,846
- Gross receipts
- $944,571
- Employees
- 5
- Volunteers
- 57
- Year formed
- 1984
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSSELL CHING | DIRECTOR Trustee or director | 0.25 | $0 |
| PETER RICE | DIRECTOR Trustee or director | 0.25 | $0 |
| ANNA UMEMURA MURATA | DIRECTOR Trustee or director | 0.75 | $0 |
| DONALD SCHMUS | DIRECTOR Trustee or director | 1 | $0 |
| WINSTON OGATA | DIRECTOR Trustee or director | 0.25 | $0 |
| RALPH MIYAMOTO | DIRECTOR Trustee or director | 1 | $0 |
| JULIE MIYAGI | DIRECTOR Trustee or director | 0.25 | $0 |
| GERALD SHINTAKU | DIRECTOR Trustee or director | 0.25 | $0 |
| DANNY LAU | DIRECTOR Trustee or director | 0.25 | $0 |
| AARON TOM | DIRECTOR Trustee or director | 0.25 | $0 |
| JAY HINAZUMI | PRESIDENT Officer | 0.5 | $0 |
| GORDON CHO | VICE PRESIDENT Officer | 0.25 | $0 |
| SUSAN CHURCH | SECRETARY Officer | 1 | $0 |
| DARRELL YAMAGATA | TREASURER Officer | 0.75 | $0 |
| PAUL OGAWA | EXECUTIVE DIRECTOR Key employee | 40 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL OGAWA | EXECUTIVE DIRECTOR Key employee | 40 | $86,725 |
| RUSSELL CHING | DIRECTOR Trustee or director | 0.5 | $0 |
| PETER RICE | DIRECTOR Trustee or director | 0.5 | $0 |
| ANNA UMEMURA MURATA | DIRECTOR Trustee or director | 1 | $0 |
| DONALD SCHMUS | DIRECTOR Trustee or director | 1 | $0 |
| WINSTON OGATA | DIRECTOR Trustee or director | 0.5 | $0 |
| RALPH MIYAMOTO | DIRECTOR Trustee or director | 1 | $0 |
| JULIE MIYAGI | DIRECTOR Trustee or director | 0.5 | $0 |
| GERALD SHINTAKU | DIRECTOR Trustee or director | 0.5 | $0 |
| DANNY LAU | DIRECTOR Trustee or director | 0.5 | $0 |
| AARON TOM | DIRECTOR Trustee or director | 0.5 | $0 |
| JAY HINAZUMI | PRESIDENT Officer | 0.5 | $0 |
| GORDON CHO | VICE PRESIDENT Officer | 0.5 | $0 |
| SUSAN CHURCH | SECRETARY Officer | 1 | $0 |
| DARRELL YAMAGATA | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL OGAWA | EXECUTIVE DIRECTOR Key employee | 40 | $83,641 |
| RALPH MIYAMOTO | DIRECTOR Trustee or director | 1 | $0 |
| DONALD SCHMUS | DIRECTOR Trustee or director | 1 | $0 |
| WINSTON OGATA | DIRECTOR Trustee or director | 1 | $0 |
| JULIE MIYAGI | DIRECTOR Trustee or director | 1 | $0 |
| AARON TOM | DIRECTOR Trustee or director | 1 | $0 |
| DANNY LAU | DIRECTOR Trustee or director | 1 | $0 |
| GERALD SHINTAKU | DIRECTOR Trustee or director | 1 | $0 |
| PETER RICE | DIRECTOR Trustee or director | 1 | $0 |
| RUSSELL CHING | DIRECTOR Trustee or director | 1 | $0 |
| KURT KAWACHI | DIRECTOR Trustee or director | 1 | $0 |
| ANNA UMEMURA MURATA | DIRECTOR Trustee or director | 1 | $0 |
| GORDON CHO | VICE PRESIDENT Officer | 1 | $0 |
| JAY HINAZUMI | PRESIDENT Officer | 1 | $0 |
| DARRELL YAMAGATA | TREASURER Officer | 1 | $0 |
| SUSAN CHURCH | SECRETARY Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 98-025 HEKAHA ST STE 204A, AIEA, HI 96701-4905
- In care of
- % DARRELL YAMAGATA
- Signed the 990
- DARRELL YAMAGATA, TREASURER
- Phone
- (808) 589-2909
- Return prepared by
- ARTHUR K KUWAHARA CPA AAC
Mission
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.
Program accomplishments
- PROMOTE AMATEUR GOLF, PROVIDE A HANDICAP SYSTEM, CONDUCT GOLF COURSE RATINGS, OFFICIATE GOLF TOURNAMENTS, PROVIDE QUALIFYING SITES FOR NATIONAL CHAMPIONSHIPS.Expenses $336,892 · revenue $133,820
- BIG ISLAND AMATEUR HELD ON 9/19 - 9/21/25; 120 GOLFERS PARTICIPATED.Expenses $34,252 · revenue $33,280
- MAYORS CUP GOLF TOURNAMENT HELD ON 9/6 AND 9/7/25; 205 GOLFERS PARTICIPATED.Expenses $33,467 · revenue $33,980
- 116TH ANNUAL MANOA CUP HELD FROM 6/23 - 6/28/25; 100 GOLFERS PARTICIPATED.Expenses $31,818 · revenue $28,110
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0238385
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $1,479,103
- Income (IRS master file)
- $944,571
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $919,292 | $843,757 | $1,479,103 | XML |
| 990 | December 2024 | $871,063 | $775,393 | $1,371,205 | XML |
| 990 | December 2023 | $807,930 | $731,318 | $1,239,914 | XML |
| 990 | December 2022 | $785,644 | $478,212 | $1,078,593 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0238385).
Questions about HAWAII STATE GOLF ASSOCIATION
- What is the EIN of HAWAII STATE GOLF ASSOCIATION?
- The employer identification number (EIN) of HAWAII STATE GOLF ASSOCIATION is 99-0238385.
- Is HAWAII STATE GOLF ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to HAWAII STATE GOLF ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII STATE GOLF ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HAWAII STATE GOLF ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAII STATE GOLF ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of HAWAII STATE GOLF ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does HAWAII STATE GOLF ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $919,292, expenses of $843,757 and total assets of $1,479,103 at year end.
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