- Revenue 2025
- $919,292
- Expenses 2025
- $843,757
Program services were 51.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- N99
- Classification
- 1000
- Street
- 98-025 HEKAHA ST STE 204A
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
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.
-
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
As filed on the 2025 return.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Russell ChingRUSSELL CHING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.25
-
Peter RicePETER RICE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.25
-
Anna Umemura MurataANNA UMEMURA MURATA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.75
-
Donald SchmusDONALD SCHMUS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Winston OgataWINSTON OGATA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.25
-
Ralph MiyamotoRALPH MIYAMOTO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Julie MiyagiJULIE MIYAGI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.25
-
Gerald ShintakuGERALD SHINTAKU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.25
-
Danny LauDANNY LAU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.25
-
Aaron TomAARON TOM
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.25
-
Jay HinazumiJAY HINAZUMI
PRESIDENT
- Total calculated
- $0
- Hours/week
- 0.5
-
Gordon ChoGORDON CHO
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 0.25
-
Susan ChurchSUSAN CHURCH
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Darrell YamagataDARRELL YAMAGATA
TREASURER
- Total calculated
- $0
- Hours/week
- 0.75
-
Paul OgawaPAUL OGAWA
EXECUTIVE DIRECTOR
- Total calculated
- $0
- 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. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $919,292
- Expenses
- $843,757
- Contributions
- $540,087
- Grants paid
- $0
-
2024
- Revenue
- $871,063
- Expenses
- $775,393
- Contributions
- $536,383
- Grants paid
- $0
-
2023
- Revenue
- $807,930
- Expenses
- $731,318
- Contributions
- $506,643
- Grants paid
- $0
-
2022
- Revenue
- $785,644
- Expenses
- $478,212
- Contributions
- $564,270
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $575,070
- Expenses
- $514,003
- Assets (EOY)
- $544,603
-
2020 · 990
- Revenue
- $454,711
- Expenses
- $395,412
- Assets (EOY)
- $462,461
-
2019 · 990
- Revenue
- $523,945
- Expenses
- $546,429
- Assets (EOY)
- $416,777
-
2018 · 990
- Revenue
- $520,105
- Expenses
- $469,015
- Assets (EOY)
- $419,555
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
UNITED STATES GOLF ASSOCIATION
$48,427
2022 INTERNSHIP/SUBSIDY
-
UNITED STATES GOLF ASSOCIATION
$44,586
2023 INTERNSHIP/SUBSIDY
-
UNITED STATES GOLF ASSOCIATION
$43,850
2024 INTERNSHIPS
-
$18,278
2022 TRANSFER OF FUNDS TO ENTITY WITH COMMON GOALS, DUE TO TERMINATION OF ENTITY.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.