Nonprofit · EIN 99-0321403
HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION
Tax-exempt · WAILUKU, HI 96793
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $80,023 | $61,844 | $18,179 | $145,663 | – | $145,663 |
| December 31, 2024 | 990-EZ | $66,435 | $47,810 | $18,625 | $127,484 | – | $127,484 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $34,741
- Investment income
- $1,780
- Net income from fundraising events
- $35,352
- Other revenue
- $8,150
Expenses
- Grants and similar amounts paid
- $6,300
- Compensation of officers, directors and key employees
- $12,000
- Salaries, compensation and benefits (total)
- $12,000
- Professional fees and payments to contractors
- $8,901
- Occupancy
- $2
- Printing, publications and postage
- $262
- Other expenses
- $34,379
Balance sheet and other
- Total assets, start of year
- $127,484
- Total assets, end of year
- $145,663
- Total liabilities, end of year
- –
- Net assets, end of year
- $145,663
- Cash, savings and investments
- $145,663
- Gross receipts
- $152,004
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| B Russell Dooge III | Executive Dir. | 1 | $12,000 |
| Joseph Vittum | President | 1 | $0 |
| Nolan Johnson | Vice President | 1 | $0 |
| Chad Higaki | Treasurer | 1 | $0 |
| Ryan Borris | Secretary | 1 | $0 |
| Seril Shimizu | Director | 1 | $0 |
| Joseph Tardif | Director | 1 | $0 |
| Ian Hunt | Director | 1 | $0 |
| William Dan Husek | Director | 1 | $0 |
| Richard Song | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| B Russell Dooge III | Executive Dir. | 1 | $14,000 |
| Joseph Vittum | President | 1 | $0 |
| Nolan Johnson | Vice President | 1 | $0 |
| Chad Higaki | Treasurer | 1 | $0 |
| Ryan Borris | Secretary | 1 | $0 |
| Seril Shimizu | Director | 1 | $0 |
| Joseph Tardif | Director | 1 | $0 |
| Ian Hunt | Director | 1 | $0 |
| William Dan Husek | Director | 1 | $0 |
| Richard Song | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 355, WAILUKU, HI 96793-0355
- In care of
- % DERRICK WATTS
- Mailing address (990-N for 2023)
- 37 Puahau Pl, Wailuki HI 96793
- Principal officer (990-N for 2023)
- Russell Dooge, 37 Puahau Pl, Wailuku HI 96793
- Signed the 990-EZ
- Russell Dooge, Treasurer
- Phone
- (808) 344-3213
- Return prepared by
- Khalsa CPA Services LLC
Mission
The Hawaii Golf Course Superintendents Association is dedicated to leading the Hawaiian golf industry by serving HGCSA members, advancing the science of Turfgrass management, collecting and disseminating information concerning efficient and economical management of golf courses, related environmental issues, and monitoring legislative agendas which concern the golf community.
Program accomplishments
- During the year, the organization held its annual Scholarship Golf Tournament and Seminar to raise funds for student scholarships and provide educational and networking opportunities for members.Proceeds from the tournament supported the organizations scholarship program, helping further its commitment to student assistance. The seminar also promoted member education, engagement, and support for the organizations charitable and educational mission.
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 99-0321403
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $145,663
- Income (IRS master file)
- $152,004
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $80,023 | $61,844 | $145,663 | XML |
| 990-EZ | December 2024 | $66,435 | $47,810 | $127,484 | IRS |
| 990-N for 2023 Officer: Russell Dooge | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Scott Main | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Scott Main | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 99-0321403).
Questions about HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION
- What is the EIN of HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION?
- The employer identification number (EIN) of HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION is 99-0321403.
- Is HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1995.
- Are donations to HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION 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 HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION?
- The 990-N for 2023 names Russell Dooge.
- Who are the officers and directors of HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $12,000 (B Russell Dooge III, Executive Dir.).
- How much revenue does HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $80,023, expenses of $61,844 and total assets of $145,663 at year end.
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