WAIALAE COUNTRY CLUB (EIN 990057829) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1942

Legal Domicile

Principal Officer

RUSS ONIZUKA

Phone

8087342151

Tax Period

2023-01-01 to 2023-12-31

WAIALAE COUNTRY CLUB, founded in 1942, is a mid-sized nonprofit that reported $23.9M in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $23.0M left a modest 4% surplus.

Mission

WAIALAE COUNTRY CLUB IS A NON-PROFIT CORPORATION ORGANIZED PRIMARILY AS A GOLF CLUB WITH SUPPORTING ATHLETIC, RECREATIONAL, AND DINING FACILITIES, WHOSE MISSION IS TO PROMOTE FELLOWSHIP AND ENJOYMENT AMONG ITS MEMBERS, THEIR FAMILIES, AND GUESTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $20,905,760

Investment Income $615,900

Other Revenue $2,425,411

TOTAL REVENUE $23,947,071

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,393,133

Fundraising Expenses $0

Other Expenses $11,649,272

TOTAL EXPENSES $23,042,405

Year-over-Year Comparison

	2023	2022	Change
Revenue	$23,947,071	$21,271,092	+0.1%
Expenses	$23,042,405	$20,301,242	+0.1%
Net Income	$904,666	$969,850	-0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

305

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$905,227

Total Directors

$19,250

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HOWARD KAM JR	PRESIDENT	24.00	Officer Director	$13,200	$0	$13,200
SCOTT HAYASHI JR	PRESIDENT ELECT	3.00	Officer Director	$6,050	$0	$6,050
MICHAEL KOMETANI	DIRECTOR	2.00	Director	$0	$0	$0
RANDALL KAYA	DIRECTOR	2.00	Director	$0	$0	$0
JON TSUKAMOTO	DIRECTOR	2.00	Director	$0	$0	$0
JIM WALTERS	DIRECTOR	2.00	Director	$0	$0	$0
DAVID CAREY	DIRECTOR	2.00	Director	$0	$0	$0
KEVIN CHANG	DIRECTOR	2.00	Director	$0	$0	$0
AKEMI KUROKAWA	DIRECTOR	2.00	Director	$0	$0	$0
MEREDITH CHING	DIRECTOR	2.00	Director	$0	$0	$0
PATRICK CHING	DIRECTOR	2.00	Director	$0	$0	$0
ROY NISHIMURA	DIRECTOR	2.00	Director	$0	$0	$0
SHAUN USHIJIMA	DIRECTOR	2.00	Director	$0	$0	$0
JOSEPH YOUNG	INTERNAL AUDITOR	2.00	Officer	$0	$0	$0
KENNETH YAMATO	SECRETARY	5.00	Officer	$14,025	$0	$14,025
CATHERINE LUKE	TREASURER	5.00	Officer	$14,025	$0	$14,025
RUSS ONIZUKA	GM/COO & ASST SECRETARY	40.00	Officer	$146,667	$8,492	$155,159
JOYCE NOBRIGA	CONTROLLER/CFO & ASST TREASURER	40.00	Officer	$216,914	$45,000	$261,914
RICHARD HOWARD	FORMER GM/COO & ASST SEC & TREAS	40.00	Officer	$430,088	$10,766	$440,854
DAVE NAKAMA	GOLF COURSE SUPERINTENDENT	40.00	Highest	$225,300	$18,244	$243,544
LEILANI KHOPIN	DIRECTOR OF HUMAN RESOURCES	40.00	Highest	$158,539	$16,602	$175,141
LYNDA YAMAMOTO	ASST CONTROLLER	40.00	Highest	$140,145	$27,362	$167,507
ROBERT GREER	DIRECTOR OF FACILITIES	40.00	Highest	$128,156	$7,154	$135,310
KEVIN NAKATA	FORMER EXECUTIVE CHEF	40.00	Highest	$118,571	$12,800	$131,371

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$23,947,071	$23,042,405	$92,493,839	$904,666
2022	$21,271,092	$20,301,242	$89,603,140	$969,850
2021	$20,651,940	$18,587,487	$40,629,667	$2,064,453
2020	$17,139,818	$17,368,706	$37,155,888	$-228,888
2019	$19,764,679	$18,472,241	$37,639,701	$1,292,438
2018	$20,471,272	$18,430,821	$34,777,408	$2,040,451

WAIALAE COUNTRY CLUB