HILO YACHT CLUB: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- HILO YACHT CLUB (EIN 99-0041250)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-10-27
- IRS object ID
- 202043019349301269
- Schema version
- 2019v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-10-27T16:46:33-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 593783195 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAKETA IWATA HARA & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 AUPUNI STREET SUITE 139 | AddressLine1Txt |
| City | HILO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990041250 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HILO YACHT CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HILO | BusinessNameControlTxt |
| Phone | 8089696663 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 77 LAEHALA STREET | AddressLine1Txt |
| City | HILO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH MARSH | PersonNm |
| Person Title | COMMODORE | PersonTitleTxt |
| Phone | 8089696663 | PhoneNum |
| Signature | 2020-10-19 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN M IWATA | PreparerPersonNm |
| PTIN | P00024194 | PTIN |
| Phone | 8089355404 | PhoneNum |
| Preparation | 2020-10-17 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.91.146.226 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-19 | IPDt |
| IP Tm | 15:23:42 | IPTm |
| IP Timezone | HS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | E7BDA2D5976F1859C43935054D6EF6419140B72B | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | FA6914B6CB02A97D6AE55F3D5F2ADB1A2E2631D7 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSEPH MARSH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 77 LAEHALA STREET | AddressLine1Txt |
| City | HILO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,581,144 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HILOYACHTCLUB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | THE CLUB'S PURPOSE IS TO FURTHER THE SOCIAL INTERACTION AND CAMARADERIE OF ITS MEMBERS THROUGH THE CREATION OF A GATHERING PLACE FOR SOCIAL INTERCOURSE AND THROUGH THE SPORTSMANSHIP AND COMPETITION OF ATHLETICS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 54 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $203,454 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$150,324 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,119,331 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,377,690 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,149 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,068 | CYInvestmentIncomeAmt |
| PY Other Revenue | $208,419 | PYOtherRevenueAmt |
| CY Other Revenue | $194,386 | CYOtherRevenueAmt |
| PY Total Revenue | $2,333,899 | PYTotalRevenueAmt |
| CY Total Revenue | $2,581,144 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,282,870 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,312,717 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,178,534 | PYOtherExpensesAmt |
| CY Other Expenses | $1,407,172 | CYOtherExpensesAmt |
| PY Total Expenses | $2,461,404 | PYTotalExpensesAmt |
| CY Total Expenses | $2,719,889 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$127,505 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$138,745 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $976,221 | TotalAssetsBOYAmt |
| Total Assets EOY | $861,318 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $102,776 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $126,619 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $873,445 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $734,699 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE CLUB'S PURPOSE IS TO FURTHER THE SOCIAL INTERACTION AND CAMARADERIE OF ITS MEMBERS THROUGH THE CREATION OF A GATHERING PLACE FOR SOCIAL INTERCOURSE AND THROUGH THE SPORTSMANSHIP AND COMPETITION OF ATHLETICS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,943,708 | ExpenseAmt |
| Desc | THE CLUB PROVIDES A SWIMMING POOL, TENNIS, BASKETBALL AND VOLLEYBALL COURTS ALONG WITH A DINING ROOM FACILITY FOR THE USE OF ITS MEMBERS SO THAT THEY MAY ENGAGE IN ATHLETICS AND SOCIALIZE. | Desc |
| Total Program Service Expenses | $1,943,708 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 54 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GERALD C KOESTERS JR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8089696663 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 77 LAEHALA ST | AddressLine1Txt |
| City | HILO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN PRATT | ||||||
| REAR COMMODORE | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOE MARSH | ||||||
| COMMODORE | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KARYL FRANKS | ||||||
| TRUSTEE | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRIS SCHLUETER | ||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAPENA LUM | ||||||
| TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREW IWASHITA | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BILL TAKABA | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BRITTA ZIMMER-LONG | ||||||
| VICE COMMODORE | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIEL BELCHER | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JANE HOFF | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| WILL LEE | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TED HONG | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RANDY HU | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $1,309,698 | $1,309,698 | |
| PROGRAM SERVICE REVENUE | 722100 | $1,067,992 | $1,067,992 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,377,690 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,068 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $9,068 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NON-MEMBER REVENUE | Desc |
| Business | 722100 | BusinessCd |
| Total Revenue Column | $194,386 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $194,386 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $194,386 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,581,144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,309,698 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $203,454 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,067,992 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,050,905 | TotalAmt |
| Program Services | $758,600 | ProgramServicesAmt |
| Management And General | $292,305 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,463 | TotalAmt |
| Program Services | $123,771 | ProgramServicesAmt |
| Management And General | $47,692 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,349 | TotalAmt |
| Program Services | $65,219 | ProgramServicesAmt |
| Management And General | $25,130 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,014 | TotalAmt |
| Management And General | $13,014 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,615 | TotalAmt |
| Program Services | $31,860 | ProgramServicesAmt |
| Management And General | $11,755 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,146 | TotalAmt |
| Management And General | $8,146 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,490 | TotalAmt |
| Program Services | $110,667 | ProgramServicesAmt |
| Management And General | $185,823 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,446 | TotalAmt |
| Program Services | $44,370 | ProgramServicesAmt |
| Management And General | $8,076 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,070 | TotalAmt |
| Program Services | $30,094 | ProgramServicesAmt |
| Management And General | $18,976 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| COST OF SALES | $505,381 | $427,560 | $77,821 |
| REPAIRS & MAINTENANCE | $266,470 | $206,864 | $59,606 |
| CREDIT CARD FEES | $60,991 | $51,599 | $9,392 |
| SUPPLIES | $59,575 | $49,132 | $10,443 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,974 | TotalAmt |
| Program Services | $43,971 | ProgramServicesAmt |
| Management And General | $8,003 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,719,889 | TotalAmt |
| Program Services | $1,943,707 | ProgramServicesAmt |
| Management And General | $776,182 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,537 | BOYAmt |
| EOY | $500 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,802 | BOYAmt |
| EOY | $409,528 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,626 | BOYAmt |
| EOY | $286,479 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,979 | BOYAmt |
| EOY | $31,755 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,366 | BOYAmt |
| EOY | $41,592 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,465,397 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,373,933 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,911 | BOYAmt |
| EOY | $91,464 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $976,221 | BOYAmt |
| EOY | $861,318 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,776 | BOYAmt |
| EOY | $100,148 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $26,471 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,776 | BOYAmt |
| EOY | $126,619 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517,052 | BOYAmt |
| EOY | $473,581 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $356,393 | BOYAmt |
| EOY | $261,118 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $873,445 | BOYAmt |
| EOY | $734,699 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $976,221 | BOYAmt |
| EOY | $861,318 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$138,745 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,465,397 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,373,933 | DepreciationAmt |
| Book Value | $91,464 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $91,464 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK OVERDRAFT | Desc |
| Amt | $26,471 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $26,471 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ANY PERSON OF GOOD REPUTE HAVING REACHED THE AGE OF 21 IS ELIGIBLE TO BE CONSIDERED FOR MEMBERSHIP. ANY PERSON WHO IS ELECTED TO MEMBERSHIP AND WHO RESIDES OR IS EMPLOYED IN EAST HAWAI'I SHALL BE A RESIDENT MEMBER.THREE CLASSES OF RESIDENT MEMBERSHIP ARE SENIOR RESIDENT, REGULAR RESIDENT AND INTERMEDIATE RESIDENT. ANY PERSON WHO IS ELECTED TO MEMBERSHIP AND WHO DOES NOT RESIDE OR IS NOT EMPLOYED IN EAST HAWAI'I SHALL BE A NONRESIDENT MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CLUB OFFICERS, COMMODORE, VICE COMMODORE, SECRETARY AND TREASURER, ARE ELECTED ANNUALLY BY RESIDENT MEMBERS IN GOOD STANDING. THE BOARD OF TRUSTEES CONSIST OF THE FOUR CLUB OFFICERS, THE REAR COMMODORE AND EIGHT TRUSTEES. THE TRUSTEES ARE ELECTED ANNUALLY TO TWO YEAR TERMS BY RESIDENT MEMBERS IN GOOD STANDING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CLUB TREASURER, MANAGER, ACCOUTANT, FINANCE COMMITTEE REVIEWS THE TAX RETURN PRIOR TO ITS SUBMITTAL TO THE BOARD OF TRUSTEES FOR REVIEW. THE BOARD USED A BOARD REVIEW CHECKLIST TO ASSIST THEM WITH THE REVIEW PROCESS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM IS COMPLETED ANNUALLY BY ALL BOARD OF TRUSTEE MEMBERS OR AS NEEDED AND IS REVIEWED BY THE CLUB MANAGER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CLUB'S FINANCE COMMITTEE IS RESPONSIBLE FOR AN ANNUAL EVALUATION OF THE GENERAL MANAGER. A COMPETENT SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING INDUSTRY SPECIFIC REPORTS AND OTHER STUDIES. THE COMMITTEE MEETS INDEPENDENT OF THE GENERAL MANAGER TO DISCUSS PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION. DURING THESE DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD OF TRUSTEE MEMBERS, STAFF, PROFESSIONAL ADVISORS AND OTHER INFORMED COMMUNITY LEADERS. ONCE A CONSENSUS IS REACHED REGARDING PERFORMANCE, A SIMILAR DISCUSSION IS HELD CONCERNING COMPENSATION RELATIVE TO ANNUAL BENCHMARKS AND ESTABLISHED OBJECTIVES. THE COMMITTEE PRESENTS ITS FINDINGS AND RECOMMENDATIONS IN AN EXECUTIVE SESSION WITHOUT THE GENERAL MANAGER PRESENT, TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. THE CLUB DOES NOT HAVE ANY COMPENSATED OFFICERS OR KEY EMPLOYEES OTHER THAN THE CLUB MANAGER. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CLUB'S GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY AND UNAUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE CLUB'S OFFICE UPON REQUEST TO THE CLUB MANAGER. |