Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 20-8664448 • 501(c)3 • Kailua, HI
Profile
To perpetuate the ancient hawaiian sport of surfing through informative and competitive high school team surf meets. The competition will help prepare the hawaii teams for future national meets in california. In addition, hspc provides speakers for various high schools to inform team members of the importance of water safety and environmental issues.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Down$39,432
Down $6,381 (-14%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$39,432
Down $6,381 (-14%) from 2024
Revenue
Down$110,359
Down $8,379 (-7.1%) from 2024
Expenses
Up$116,740
Up $3,672 (+3.2%) from 2024
Net Income
Down-$6,381
Down $12,051 (-213%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To perpetuate the ancient hawaiian sport of surfing through informative and competitive high school team surf meets. The competition will help prepare the hawaii teams for future national meets in california. In addition, hspc provides speakers for various high schools to inform team members of the importance of water safety and environmental issues.
To perpetuate the ancient hawaiian sport of surfing through informative and competitive high school teams surf meets. The competition will help prepare the hawaii teams for furture national meets in california. In addition, hspc provides speakers for various high schools to inform team members of the importance of water safety and environmental issues.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $45,813 | $39,432 | ▼ $6,381 |
| Cash and Non-Interest-Bearing Accounts | $43,282 | $35,285 | ▼ $7,997 |
| Land, Buildings, and Equipment, Net | $2,531 | $4,147 | ▲ $1,616 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $45,813 | $39,432 | ▼ $6,381 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $45,813 | $39,432 | ▼ $6,381 |
| Total Liabilities and Net Assets / Fund Balance | $45,813 | $39,432 | ▼ $6,381 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,147 | $896 | $5,043 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Wendell Aoki | President | PT | $29,430 | $29,430 |
| David Shipley | Director | - | $5,050 | $5,050 |
| Cherise Aoki | Director | - | $4,400 | $4,400 |
| Raymond Shito | Treasurer | PT | $3,575 | $3,575 |
| Name | Title |
|---|---|
| Jack Shipley | Vice President |
| James Leong | Vice President |
| James Clancy | Director |
| Kawika Foster | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $74,285 |
| Salaries, Compensation, and Employee Benefits | $42,455 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $61,766 | - | - | $61,766 |
| Current Officers, Directors, Trustees, and Key Employees | $42,455 | - | - | $42,455 |
| Fees for Services Accounting | - | $6,037 | - | $6,037 |
| Depreciation Depletion | - | $770 | - | $770 |
| Office Expenses | - | $287 | - | $287 |
| Other Expenses | $5,416 | $9 | - | $9 |
| Total Functional Expenses | $109,637 | $7,103 | $0 | $116,740 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Accountants provide completed form 990 for the organization's treasurer to review and approve before filing the return with the appropriate service center. The treasurer discusses the tax returns with other officers before it is filed.”
“Compensation is predetermined by the board of directors. Compensation is comparable to the industry averages.”
“The organization's treasurer will provide these documents (financial statements, tax returns) to anyone who requests to review these documents.”
“Surf meet-contest judge: program service expenses 14,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,450. Surf meet-lifeguards: program service expenses 6,824. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,824. Surf meet-tabulator: program service expenses 275. Management and general expenses 0. Fundraising expenses 0. Total expenses 275. Surf meet-security: program service expenses 7,726. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,726. Surf meet-scaffold/setup/production: program service expenses 7,525. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,525. Surf meet-contest expense: program service expenses 11,696. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,696. Surf meet-announcer: program service expenses 1,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,600. Surf meet-water patrol: program service expenses 5,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,000. Surf meet-production coordinator: program service expenses 1,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,750. Surf meet-permit fees: program service expenses 1,295. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,295. Rental equipment: program service expenses 3,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,625.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PERPETUATE THE ANCIENT HAWAIIAN SPORT OF SURFING THROUGH INFORMATIVE AND COMPETITIVE HIGH SCHOOL TEAMS SURF MEETS. THE COMPETITION WILL HELP PREPARE THE HAWAII TEAMS FOR FURTURE NATIONAL MEETS IN CALIFORNIA. IN ADDITION, HSPC PROVIDES SPEAKERS FOR VARIOUS HIGH SCHOOLS TO INFORM TEAM MEMBERS OF THE IMPORTANCE OF WATER SAFETY AND ENVIRONMENTAL ISSUES. |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RAYMOND SHITO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082639322 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1015 ALA NAPUNANI ST APT 202 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96818 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 43282 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 35285 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 42455 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 42455 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 8 |
| IRS990/CYOtherExpensesAmt | 0 | 74285 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 110351 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -6381 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 42455 |
| IRS990/CYTotalExpensesAmt | 0 | 116740 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 110359 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 770 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 770 |
| IRS990/Desc | 0 | LINE #93A MEMBERSHIP DUES AND ASSESSMENTS: THE MEMBERSHIP DUES HELPED HAWAII SURFING PRODUCTION CORPORATION (HSPC) TO ORGANIZED A FORMAL SURF ENTITY WHERE TEAM MEMBERS CAN EXPERIENCE CAMARADERIE AND TOGETHERNESS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 109637 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6037 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6037 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 61766 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 61766 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 18.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WENDELL AOKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES CLANCY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RAYMOND SHITO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JACK SHIPLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES LEONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KAWIKA FOSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DAVID SHIPLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHERISE AOKI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 29430 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 3575 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 5050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 4400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2006 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 110359 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 8 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 896 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2531 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4147 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5043 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PERPETUATE THE ANCIENT HAWAIIAN SPORT OF SURFING THROUGH INFORMATIVE AND COMPETITIVE HIGH SCHOOL TEAM SURF MEETS. THE COMPETITION WILL HELP PREPARE THE HAWAII TEAMS FOR FUTURE NATIONAL MEETS IN CALIFORNIA. IN ADDITION, HSPC PROVIDES SPEAKERS FOR VARIOUS HIGH SCHOOLS TO INFORM TEAM MEMBERS OF THE IMPORTANCE OF WATER SAFETY AND ENVIRONMENTAL ISSUES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 45813 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 39432 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 287 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 287 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | GENERAL EXCISE TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK SERVICE CHARGES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5416 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5416 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WENDELL AOKI |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SURF MEETS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 110351 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 110351 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 26025 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 9 |
| IRS990/PYOtherExpensesAmt | 0 | 65456 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 92704 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 5670 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 47612 |
| IRS990/PYTotalExpensesAmt | 0 | 113068 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 118738 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -6381 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 110351 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 45813 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 39432 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 26025 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 26093 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10202 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 66320 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 110351 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 92704 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 83007 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 57916 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5815 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 349793 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 416113 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 110351 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 118729 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 109100 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 68118 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9815 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 416113 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 110351 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 118729 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 109100 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 68118 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9815 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 416113 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4147 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 896 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 5043 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4147 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTANTS PROVIDE COMPLETED FORM 990 FOR THE ORGANIZATION'S TREASURER TO REVIEW AND APPROVE BEFORE FILING THE RETURN WITH THE APPROPRIATE SERVICE CENTER. THE TREASURER DISCUSSES THE TAX RETURNS WITH OTHER OFFICERS BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COMPENSATION IS PREDETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION IS COMPARABLE TO THE INDUSTRY AVERAGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S TREASURER WILL PROVIDE THESE DOCUMENTS (FINANCIAL STATEMENTS, TAX RETURNS) TO ANYONE WHO REQUESTS TO REVIEW THESE DOCUMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SURF MEET-CONTEST JUDGE: PROGRAM SERVICE EXPENSES 14,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,450. SURF MEET-LIFEGUARDS: PROGRAM SERVICE EXPENSES 6,824. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,824. SURF MEET-TABULATOR: PROGRAM SERVICE EXPENSES 275. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 275. SURF MEET-SECURITY: PROGRAM SERVICE EXPENSES 7,726. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,726. SURF MEET-SCAFFOLD/SETUP/PRODUCTION: PROGRAM SERVICE EXPENSES 7,525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,525. SURF MEET-CONTEST EXPENSE: PROGRAM SERVICE EXPENSES 11,696. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,696. SURF MEET-ANNOUNCER: PROGRAM SERVICE EXPENSES 1,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,600. SURF MEET-WATER PATROL: PROGRAM SERVICE EXPENSES 5,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,000. SURF MEET-PRODUCTION COORDINATOR: PROGRAM SERVICE EXPENSES 1,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,750. SURF MEET-PERMIT FEES: PROGRAM SERVICE EXPENSES 1,295. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,295. RENTAL EQUIPMENT: PROGRAM SERVICE EXPENSES 3,625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,625. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 45813 |
| IRS990/TotalAssetsEOYAmt | 0 | 39432 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 45813 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 39432 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 7103 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 109637 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 116740 |
| IRS990/TotalGrossUBIAmt | 0 | 8 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 45813 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 39432 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 109637 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 110351 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 42455 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 110351 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 110359 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 8 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 45813 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 39432 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 150 HAMAKUA DRIVE |
| IRS990/USAddress/CityNm | 0 | KAILUA |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96734 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | HSPSURF.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RAYMOND SHITO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8085517076 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HAWAII SURFING PRODUCTION CORP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HAWA |
| ReturnHeader/Filer/EIN | 0 | 208664448 |
| ReturnHeader/Filer/PhoneNum | 0 | 8083922488 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 734-A KAIPII STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAILUA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96734 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990206767 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REUBEN G WICKLUND CPA INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 98-200 KAMEHAMEHA HWY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AIEA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96701 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8084873005 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REUBEN G WICKLUND |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-12-11T13:40:56-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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