HAWAII STATE GOLF ASSOCIATION (EIN 990238385) - 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

1984

Legal Domicile

Phone

8085892909

Tax Period

2024-01-01 to 2024-12-31

HAWAII STATE GOLF ASSOCIATION, founded in 1984, is a small nonprofit in the Recreation & Sports sector that reported $871K in total revenue in fiscal year 2024. Expenses of $775K left a modest 11% surplus.

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.

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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 (2024)

Revenue Breakdown

Contributions & Grants $536,383

Program Service Revenue $262,511

Investment Income $43,488

Other Revenue $28,681

TOTAL REVENUE $871,063

Expense Breakdown

Grants Paid $0

Salaries & Benefits $277,518

Fundraising Expenses $0

Program Expenses $403,052

Other Expenses $497,875

TOTAL EXPENSES $775,393

Year-over-Year Comparison

	2024	2023	Change
Revenue	$871,063	$807,930	+0.1%
Expenses	$775,393	$731,318	+0.1%
Net Income	$95,670	$76,612	+0.2%

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

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

Total Directors

Key Employees

$86,725

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL OGAWA	EXECUTIVE DIRECTOR	40.00	Key Emp	$86,725	$0	$86,725
RUSSELL CHING	DIRECTOR	0.50	Director	$0	$0	$0
PETER RICE	DIRECTOR	0.50	Director	$0	$0	$0
ANNA UMEMURA MURATA	DIRECTOR	1.00	Director	$0	$0	$0
DONALD SCHMUS	DIRECTOR	1.00	Director	$0	$0	$0
WINSTON OGATA	DIRECTOR	0.50	Director	$0	$0	$0
RALPH MIYAMOTO	DIRECTOR	1.00	Director	$0	$0	$0
JULIE MIYAGI	DIRECTOR	0.50	Director	$0	$0	$0
GERALD SHINTAKU	DIRECTOR	0.50	Director	$0	$0	$0
DANNY LAU	DIRECTOR	0.50	Director	$0	$0	$0
AARON TOM	DIRECTOR	0.50	Director	$0	$0	$0
JAY HINAZUMI	PRESIDENT	0.50	Officer	$0	$0	$0
GORDON CHO	VICE PRESIDENT	0.50	Officer	$0	$0	$0
SUSAN CHURCH	SECRETARY	1.00	Officer	$0	$0	$0
DARRELL YAMAGATA	TREASURER	1.00	Officer	$0	$0	$0

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	$871,063	$775,393	$1,371,205	$95,670
2023	$807,930	$731,318	$1,239,914	$76,612
2022	$785,644	$478,212	$1,078,593	$307,432
2021	$575,070	$514,003	$544,603	$61,067
2020	$454,711	$395,412	$462,461	$59,299
2019	$523,945	$546,429	$416,777	$-22,484
2018	$520,105	$469,015	$419,555	$51,090

HAWAII STATE GOLF ASSOCIATION