Totals
- Total revenue
- $23,947,071
- Total expenses
- $23,042,405
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $20,905,760
- Investment income
- $615,900
- Other revenue
- $2,425,411
- Total assets, end of year
- $92,493,839
- Total liabilities, end of year
- $71,360,449
- Net assets or fund balances, end of year
- $21,133,390
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: MEMBERSHIP DUES
total $16,003,336 · related or exempt $16,003,336
-
2b · Program service revenue: MEMBER SERVICES
total $4,119,365 · related or exempt $4,119,365
-
2c · Program service revenue: SONY OPEN GOLF TOURNAMENT
total $783,059 · unrelated business $783,059
-
3 · Investment income
total $873,510 · unrelated business $873,510
-
7a · Gross sales of assets other than inventory
securities $2,191,058
-
7b · Less cost or other basis and sales expenses
securities $2,448,668
-
7c · Gain or loss
securities -$257,610
-
7d · Net gain or loss
total -$257,610 · unrelated business -$257,610
-
10a · Gross sales of inventory
$5,657,109
-
10b · Cost of goods sold
$3,350,261
-
10c · Net income from sales of inventory
total $2,306,848 · unrelated business $1,386,529 · excluded $920,319
-
11a · Other revenue: MISCELLANEOUS REVENUE
total $118,563 · excluded $118,563
-
11e · Other revenue, total
$118,563
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $905,227
-
7 · Other salaries and wages
total $6,935,097
-
8 · Pension plan contributions
total $203,302
-
9 · Other employee benefits
total $2,518,437
-
10 · Payroll taxes
total $831,070
-
11a · Fees: management
total $62,955
-
11b · Fees: legal
total $4,268
-
11c · Fees: accounting
total $58,330
-
11f · Fees: investment management
total $48,473
-
11g · Fees: other
total $694,282
-
12 · Advertising and promotion
total $42,919
-
13 · Office expenses
total $1,512,069
-
14 · Information technology
total $82,261
-
16 · Occupancy
total $3,152,255
-
19 · Conferences, conventions and meetings
total $141,609
-
22 · Depreciation, depletion and amortization
total $1,738,479
-
23 · Insurance
total $558,392
-
24a · Other expenses: UNRELATED BUSINESS INCO
total $444,982
-
24b · Other expenses: REPAIRS & MAINTENANCE
total $1,896,287
-
24c · Other expenses: TOURNAMENT EXPENSES
total $381,926
-
24d · Other expenses: LESSON EXPENSE
total $274,339
-
24e · All other expenses
total $555,446
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,609 · end of year $150,632
-
2 · Savings and temporary cash investments
beginning of year $3,937,806 · end of year $2,702,971
-
4 · Accounts receivable
beginning of year $1,290,578 · end of year $1,359,211
-
8 · Inventories for sale or use
beginning of year $780,699 · end of year $788,134
-
9 · Prepaid expenses and deferred charges
beginning of year $1,630,729 · end of year $1,359,130
-
10a · Land, buildings and equipment: cost or other basis
$53,282,993
-
10b · Land, buildings and equipment: accumulated depreciation
$37,849,395
-
10c · Land, buildings and equipment, net
beginning of year $15,466,232 · end of year $15,433,598
-
11 · Investments: publicly traded securities
beginning of year $17,790,049 · end of year $22,589,774
-
15 · Other assets
beginning of year $48,703,438 · end of year $48,110,389
-
17 · Accounts payable and accrued expenses
beginning of year $2,568,444 · end of year $2,852,442
-
19 · Deferred revenue
beginning of year $613,135 · end of year $624,712
-
25 · Other liabilities
beginning of year $68,072,529 · end of year $67,883,295
-
27 · Net assets without donor restrictions
beginning of year $18,349,032 · end of year $21,133,390
Mission and programs · 2023
Mission
OUR MISSION IS TO PROMOTE FELLOWSHIP AND ENJOYMENT AMONG MEMBERS, THEIR FAMILIES, AND GUESTS.
Activities or mission (Part I)
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.
-
THE CLUB'S PRIMARY FACILITIES INCLUDE A GOLF COURSE, TENNIS COURTS, AND DINING OPERATIONS. FACILITIES ARE AVAILABLE TO MEMBERS AND THEIR GUESTS. MEMBERSHIP IN THE CLUB IS BY INVITATION ONLY, AND IS PREDOMINANTLY COMPRISED OF RESIDENTS OF THE STATE OF HAWAII.
As filed on the 2023 return.
Listed in Part VII
-
Howard Kam JrHOWARD KAM JR
PRESIDENT
- Total calculated
- $13,200
- From this org
- $13,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 24
-
Scott Hayashi JrSCOTT HAYASHI JR
PRESIDENT ELECT
- Total calculated
- $6,050
- From this org
- $6,050
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3
-
Michael KometaniMICHAEL KOMETANI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Randall KayaRANDALL KAYA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Jon TsukamotoJON TSUKAMOTO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Jim WaltersJIM WALTERS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
David CareyDAVID CAREY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Kevin ChangKEVIN CHANG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Akemi KurokawaAKEMI KUROKAWA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Meredith ChingMEREDITH CHING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Patrick ChingPATRICK CHING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Roy NishimuraROY NISHIMURA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Shaun UshijimaSHAUN USHIJIMA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Joseph YoungJOSEPH YOUNG
INTERNAL AUDITOR
- Total calculated
- $0
- Hours/week
- 2
-
Kenneth YamatoKENNETH YAMATO
SECRETARY
- Total calculated
- $14,025
- From this org
- $14,025
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Catherine LukeCATHERINE LUKE
TREASURER
- Total calculated
- $14,025
- From this org
- $14,025
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5
-
Russ OnizukaRUSS ONIZUKA
GM/COO & ASST SECRETARY
- Total calculated
- $155,159
- From this org
- $146,667
- From related orgs
- $0
- Other
- $8,492
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $146,667
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $8,492
- Filer's total
- $155,159
-
Joyce NobrigaJOYCE NOBRIGA
CONTROLLER/CFO & ASST TREASURER
- Total calculated
- $261,914
- From this org
- $216,914
- From related orgs
- $0
- Other
- $45,000
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $181,908
- Bonus
- $33,200
- Other
- $1,806
- Deferred
- $45,000
- Nontaxable benefits
- $0
- Filer's total
- $261,914
-
Richard HowardRICHARD HOWARD
FORMER GM/COO & ASST SEC & TREAS
- Total calculated
- $440,854
- From this org
- $430,088
- From related orgs
- $0
- Other
- $10,766
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $183,700
- Bonus
- $49,500
- Other
- $196,888
- Deferred
- $0
- Nontaxable benefits
- $10,766
- Filer's total
- $440,854
-
Dave NakamaDAVE NAKAMA
GOLF COURSE SUPERINTENDENT
- Total calculated
- $243,544
- From this org
- $225,300
- From related orgs
- $0
- Other
- $18,244
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $206,344
- Bonus
- $18,630
- Other
- $326
- Deferred
- $12,000
- Nontaxable benefits
- $6,244
- Filer's total
- $243,544
-
Leilani KhopinLEILANI KHOPIN
DIRECTOR OF HUMAN RESOURCES
- Total calculated
- $175,141
- From this org
- $158,539
- From related orgs
- $0
- Other
- $16,602
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $139,583
- Bonus
- $18,630
- Other
- $326
- Deferred
- $9,800
- Nontaxable benefits
- $6,802
- Filer's total
- $175,141
-
Lynda YamamotoLYNDA YAMAMOTO
ASST CONTROLLER
- Total calculated
- $167,507
- From this org
- $140,145
- From related orgs
- $0
- Other
- $27,362
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $129,750
- Bonus
- $0
- Other
- $10,395
- Deferred
- $15,570
- Nontaxable benefits
- $11,792
- Filer's total
- $167,507
-
Robert GreerROBERT GREER
DIRECTOR OF FACILITIES
- Total calculated
- $135,310
- From this org
- $128,156
- From related orgs
- $0
- Other
- $7,154
- Hours/week
- 40
-
Kevin NakataKEVIN NAKATA
FORMER EXECUTIVE CHEF
- Total calculated
- $131,371
- From this org
- $118,571
- From related orgs
- $0
- Other
- $12,800
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 8 October 2024
- IRS schema version
- 2023v5.1
- Source object
- 202442829349302159
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