Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Hawaii Surfing Development Foundation
990EZ • Fiscal year 2024 • EIN 47-5286346
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Down$64,547
Down $4,630 (-6.7%) from 2023
Net Assets
Down$64,547
Down $4,630 (-6.7%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$20,850
Down $1,218 (-5.5%) from 2023
Expenses
Up$25,480
Up $17,322 (+212%) from 2023
Net Income
Down-$4,630
Down $18,540 (-133%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $20,850
Mission and Program Overview
Mission
To create opportunities for hawaii youth to explore careers and positive lifestyle choices through hawaii's indigenous sport of surfing. We aim to harness youth interest in the sport of surfing to help foster careers in surfing with a partnership with local schools, businesses, and the world surf league.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| HYSDO RECEIVED MINOR DONATIONS IN 2024. THE FOCUS WAS TO SUPPORT THE YOUTH QUALIFICATION PATH TO NATIONAL AND INTERNATIONAL JUNIOR AND SCHOLASTIC COMPETITIONS. | $20,000 | $23,648 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JODI YOUNG | President | - | $0 | - | - |
| MIKE CHLALA | Director | - | $0 | - | - |
| MAKUAKAI ROTHMAN | Director | - | $0 | - | - |
| KAIPO GUERRERO | Director | - | $0 | - | - |
| JOEL CENTEIO | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Hawaii Youth Surfing Development
- EIN
- 47-5286346
- Phone
- 8082588533
- Address
- PO BOX 223, HALEIWA, HI 96712
Signing Officer
- Name
- Jodi Young
- Title
- President
- Phone
- 8082588533
- Signed
- 2025-06-13
Preparer
- Firm
- Wikoff Combs & Co LLC
- Address
- 1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
- Preparer
- Catha Lee Combs
- Phone
- 8087911414
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Name: state of hawaii doe address: 1390 miller street, p.o. Box 2360 honolulu, hi 96813 cash contribution: 10,000 name: hawaii world surf team address: 1111 19th avenue honolulu, hi 96816 cash contribution: 10,000”
Form 990-ez, Part I, Line 16
“Expenses office supplies 1,192 3,648 meals & entertainment 106 total 4,946”
Form 990-ez, Part II, Line 24
“Equipment 9,190 9,190 less accumulated depreciation 9,190 9,190 total 0 0”
Form 990-ez, Part III
“To create opportunities for hawaii youth to explore careers and positive lifestyle choices through hawaii's indigenous sport of surfing. We aim to harness youth interest in the sport of surfing to help foster careers in surfing with a partnership with local schools, businesses, and the world surf league.”
Raw XML Appendix141 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8082588533 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 223 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HALEIWA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96712 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 69177 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 64547 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 20850 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4630 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 534 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 69177 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 64547 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 20000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 20850 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 69177 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 64547 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 69177 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 64547 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JODI YOUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MIKE CHLALA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MAKUAKAI ROTHMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KAIPO GUERRERO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JOEL CENTEIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4946 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO CREATE OPPORTUNITIES FOR HAWAII YOUTH TO EXPLORE CAREERS AND POSITIVE LIFESTYLE CHOICES THROUGH HAWAII'S INDIGENOUS SPORT OF SURFING. WE AIM TO HARNESS YOUTH INTEREST IN THE SPORT OF SURFING TO HELP FOSTER CAREERS IN SURFING WITH A PARTNERSHIP WITH LOCAL SCHOOLS, BUSINESSES, AND THE WORLD SURF LEAGUE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | HYSDO RECEIVED MINOR DONATIONS IN 2024. THE FOCUS WAS TO SUPPORT THE YOUTH QUALIFICATION PATH TO NATIONAL AND INTERNATIONAL JUNIOR AND SCHOLASTIC COMPETITIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 20000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 23648 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 25480 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 23648 |
| IRS990EZ/TotalRevenueAmt | 0 | 20850 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HYSDO.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 20850 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 22068 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3200 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 46118 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 46118 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 20850 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 22068 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3200 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 46118 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 20850 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 22068 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3200 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 46118 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAME: STATE OF HAWAII DOE ADDRESS: 1390 MILLER STREET, P.O. BOX 2360 HONOLULU, HI 96813 CASH CONTRIBUTION: 10,000 NAME: HAWAII WORLD SURF TEAM ADDRESS: 1111 19TH AVENUE HONOLULU, HI 96816 CASH CONTRIBUTION: 10,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE SUPPLIES 1,192 3,648 MEALS & ENTERTAINMENT 106 TOTAL 4,946 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EQUIPMENT 9,190 9,190 LESS ACCUMULATED DEPRECIATION 9,190 9,190 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO CREATE OPPORTUNITIES FOR HAWAII YOUTH TO EXPLORE CAREERS AND POSITIVE LIFESTYLE CHOICES THROUGH HAWAII'S INDIGENOUS SPORT OF SURFING. WE AIM TO HARNESS YOUTH INTEREST IN THE SPORT OF SURFING TO HELP FOSTER CAREERS IN SURFING WITH A PARTNERSHIP WITH LOCAL SCHOOLS, BUSINESSES, AND THE WORLD SURF LEAGUE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JODI YOUNG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082588533 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HAWAII YOUTH SURFING DEVELOPMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ORGANIZATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HAWA |
| ReturnHeader/Filer/EIN | 0 | 475286346 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082588533 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 223 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HALEIWA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96712 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 651203311 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WIKOFF COMBS & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1001 BISHOP STREET SUITE 2760 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 968133486 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8087911414 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CATHA LEE COMBS |
| ReturnHeader/ReturnTs | 0 | 2025-06-16T16:11:33-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $64,547
- Liabilities
- -
- Net assets
- $64,547
- Revenue
- $20,850
- Expenses
- $25,480
- Net income
- -$4,630