Kauai Junior Golf Association Inc

Nonprofit profile at a glance

EIN
320536215
IRS 990-EZ coverage
2019–2024
Forms available
Form 990-EZ 2024
Location
Lihue, HI, USA
Phone
8086526274
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$24,574
Expenses
$17,584
Assets
$121,160

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • MICHAEL GARCIA (PRESIDENT)

People named in this filing

  • MICHAEL GARCIA (PRESIDENT)
  • DAWN TABA (TREASURER)
  • TJ ESAKI-KUA (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The objective of the organization is to provide an environment where its junior memebers can enjoy the game of golf, and progress at his/her own rate while promoting and preserving the traditions and integrity of the game. Led by a volunteer board, more specific goals are to provide junior golfers: 1. Opportunities that will teach responsibility, develop qualities of leadership and integrity, and assist them in becoming productive members of the adult community. 2. Instruction, clinics and rules of golf sessions. 3. Golf at a minimal cost. 4. Encouragement for good sportsmanship and friendship with other juniors. 5. Opportunities to travel and participate in off-island tournaments. 6. Scholarship assistance for higher educational pursuits to qualified students.

What it reported doing in 2024

Conduct golf tournaments for juniors in accordance with primary objective.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 82
  • Sustainability: 70
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59%; rating input score 59
  • Program expense ratio: 71.7%; rating input score 72

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 28.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 6.89; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 33rd percentile among comparable filings

Details

  • Where the money goes: 59% of revenue deployed · 71.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.