Nonprofit · EIN 99-0057829
WAIALAE COUNTRY CLUB
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $28,871,461 | $24,203,689 | $4,667,772 | $98,379,238 | $70,778,113 | $27,601,125 |
| December 31, 2023 | 990 | $23,947,071 | $23,042,405 | $904,666 | $92,493,839 | $71,360,449 | $21,133,390 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $25,378,241
- Investment income
- $1,035,940
- Net gain from sales of assets
- -$33,074
- Net income from sales of inventory
- $2,191,360
- Other revenue
- $2,457,280
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $779,802
- Other salaries and wages
- $7,616,409
- Salaries, compensation and benefits (total)
- $11,869,058
- Professional fundraising fees
- $0
- Legal fees
- $3,428
- Accounting fees
- $49,823
- Occupancy
- $3,482,349
- Depreciation
- $1,851,445
Balance sheet and other
- Total assets, start of year
- $92,493,839
- Total assets, end of year
- $98,379,238
- Total liabilities, end of year
- $70,778,113
- Net assets, end of year
- $27,601,125
- Land, buildings and equipment
- $15,331,374
- Publicly traded securities
- $23,338,005
- Net assets without donor restrictions
- $27,601,125
- Gross unrelated business income
- $2,384,643
- Gross receipts
- $35,100,802
- Employees
- 286
- Volunteers
- 15
- Year formed
- 1942
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RUSS ONIZUKA | GM/COO & ASST SECRETARY Officer | 40 | $495,595 | $49,081 |
| JOYCE NOBRIGA | CONTROLLER/CFO & ASST TREA Officer | 40 | $227,082 | $53,500 |
| DAVE NAKAMA | GOLF COURSE SUPERINTENDENT Key employee | 40 | $247,570 | $18,873 |
| LYNDA YAMAMOTO | ASST CONTROLLER Highest-paid employee | 40 | $155,141 | $27,671 |
| LEILANI KHLOPIN | DIRECTOR OF HUMAN RESOURCES Key employee | 40 | $163,251 | $18,577 |
| WAYNE HIRABAYASHI | EXECUTIVE CHEF Key employee | 40 | $154,464 | $16,204 |
| NATALIA INDIE | DIRECTOR OF FOOD & BEVERAGE Key employee | 40 | $152,178 | $17,785 |
| RANDY KOP | FORMER DIRECTOR OF TENNIS Highest-paid employee | 40 | $122,389 | $25,531 |
| ROBERT GREER | DIRECTOR OF FACILITIES Highest-paid employee | 40 | $130,468 | $15,232 |
| GUY KANIHO | DIRECTOR OF FITNESS Highest-paid employee | 40 | $108,859 | $27,813 |
| SUSAN OGATA | FORMER MERCHANDISE MANAGER Highest-paid employee | 40 | $104,074 | $9,545 |
| CATHERINE LUKE | TREASURER Officer | 2 | $14,750 | $0 |
| ERIC TSUGAWA | SECRETARY Officer | 2 | $14,675 | $0 |
| SCOTT HAYASHI JR | PRESIDENT Trustee or director, Officer | 10 | $13,850 | $0 |
| HOWARD KAM JR | INTERNAL AUDITOR Officer | 6 | $13,850 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JON TSUKAMOTO | DIRECTOR Trustee or director | 1 | $0 |
| DAVID CAREY | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN CHANG | DIRECTOR Trustee or director | 1 | $0 |
| AKEMI KUROKAWA | DIRECTOR Trustee or director | 1 | $0 |
| MEREDITH CHING | DIRECTOR Trustee or director | 1 | $0 |
| PATRICK CHING | DIRECTOR Trustee or director | 1 | $0 |
| ROY NISHIMURA | DIRECTOR Trustee or director | 1 | $0 |
| SHAUN USHIJIMA | VP PRES-ELECT Trustee or director, Officer | 3 | $0 |
| JOHN MATIAS | DIRECTOR Trustee or director | 1 | $0 |
| MARK TERUYA | DIRECTOR Trustee or director | 1 | $0 |
| SHAKIL AHMED | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD HOWARD | FORMER GM/COO & ASST SEC & TREAS Officer | 40 | $430,088 | $10,766 |
| JOYCE NOBRIGA | CONTROLLER/CFO & ASST TREASURER Officer | 40 | $216,914 | $45,000 |
| DAVE NAKAMA | GOLF COURSE SUPERINTENDENT Highest-paid employee | 40 | $225,300 | $18,244 |
| LEILANI KHOPIN | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 40 | $158,539 | $16,602 |
| LYNDA YAMAMOTO | ASST CONTROLLER Highest-paid employee | 40 | $140,145 | $27,362 |
| RUSS ONIZUKA | GM/COO & ASST SECRETARY Officer | 40 | $146,667 | $8,492 |
| ROBERT GREER | DIRECTOR OF FACILITIES Highest-paid employee | 40 | $128,156 | $7,154 |
| KEVIN NAKATA | FORMER EXECUTIVE CHEF Highest-paid employee | 40 | $118,571 | $12,800 |
| KENNETH YAMATO | SECRETARY Officer | 5 | $14,025 | $0 |
| CATHERINE LUKE | TREASURER Officer | 5 | $14,025 | $0 |
| HOWARD KAM JR | PRESIDENT Trustee or director, Officer | 24 | $13,200 | $0 |
| SCOTT HAYASHI JR | PRESIDENT ELECT Trustee or director, Officer | 3 | $6,050 | $0 |
| MICHAEL KOMETANI | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RANDALL KAYA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JON TSUKAMOTO | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JIM WALTERS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAVID CAREY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KEVIN CHANG | DIRECTOR Trustee or director | 2 | $0 | $0 |
| AKEMI KUROKAWA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MEREDITH CHING | DIRECTOR Trustee or director | 2 | $0 | $0 |
| PATRICK CHING | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROY NISHIMURA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SHAUN USHIJIMA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOSEPH YOUNG | INTERNAL AUDITOR Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4997 KAHALA AVE, HONOLULU, HI 96816-5409
- In care of
- % WAIALAE COUNTRY CLUB
- Principal officer (990 for 2024)
- RUSS ONIZUKA, 4997 KAHALA AVENUE, HONOLULU, HI 96816
- Signed the 990
- RUSS ONIZUKA, ASSISTANT SECRETARY
- Phone
- (808) 734-2151
- Website
- WWW.WAIALAECC.COM
- Return prepared by
- KMH LLP
Mission
OUR MISSION IS TO PROMOTE FELLOWSHIP AND ENJOYMENT AMONG MEMBERS, THEIR FAMILIES, AND GUESTS.
Program accomplishments
- THE CLUB'S PRIMARY FACILITIES INCLUDE A GOLF COURSE, TENNIS AND PICKLE BALL COURTS, FITNESS CENTER AND POOL, 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0057829
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1964
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $98,379,238
- Income (IRS master file)
- $35,100,802
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $28,871,461 | $24,203,689 | $98,379,238 | IRS |
| 990 | December 2023 | $23,947,071 | $23,042,405 | $92,493,839 | XML |
| 990 | December 2022 | $21,271,092 | $20,301,242 | $89,603,140 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0057829).
Questions about WAIALAE COUNTRY CLUB
- What is the EIN of WAIALAE COUNTRY CLUB?
- The employer identification number (EIN) of WAIALAE COUNTRY CLUB is 99-0057829.
- Is WAIALAE COUNTRY CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1964.
- Are donations to WAIALAE COUNTRY CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WAIALAE COUNTRY CLUB file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WAIALAE COUNTRY CLUB due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WAIALAE COUNTRY CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WAIALAE COUNTRY CLUB?
- The 990 for the year ended December 31, 2024 names RUSS ONIZUKA.
- Who are the officers and directors of WAIALAE COUNTRY CLUB?
- The 990 for the year ended December 31, 2024 lists 26 people; 15 received compensation from the organization, the highest $495,595 (RUSS ONIZUKA, GM/COO & ASST SECRETARY).
- How much revenue does WAIALAE COUNTRY CLUB have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $28,871,461, expenses of $24,203,689 and total assets of $98,379,238 at year end.
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