Mid Pacific Country Club

Nonprofit profile at a glance

EIN
990048359
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kailua, HI, USA
Phone
8086943522
Rating confidence
Limited

Reported finances

Revenue
$13,051,281
Expenses
$12,150,927
Assets
$16,226,452
Liabilities
$15,479,072

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

Leadership & pay

15 people listed

Executive titles in this filing

  • BENJAMIN SINGER (BOARD PRESIDENT)
  • BOB CROWLEY (1ST VICE PRESIDENT)
  • PAUL SHAUGHNESSY (2ND VICE PRESIDENT)

Highest reported compensation

  • RON HAAS (GENERAL MANAGER): $338,392 total reported compensation
  • JASON AMOY (SUPERINTENDENT): $206,058 total reported compensation
  • JORGE GUTIERREZ (DIRECTOR OF FINANCE): $185,883 total reported compensation

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

Overview

Mission

To provide for the recreation and other nonprofitable purposes for the members of the club.

What it reported doing in 2024

Golf course operations. As of 6/30/25, the organization had 554 proprietary members.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 66
  • Accountability: 90
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.9%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.95; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 9.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.5% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $338K · 15 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $974K reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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 — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.