Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
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
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 43.9% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$0
No earlier filing loaded for comparison.
Net Assets
$0
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$121,726
No earlier filing loaded for comparison.
Expenses
$112,834
No earlier filing loaded for comparison.
Net Income
$8,892
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 2, 2025
- Signed
- Feb 2, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $121,726
Mission and Program Overview
Mission
The organizations purpose is to support the mid and short-term rental industry through professional advocacy industry research and member education ensuring responsible hosting practices and fair regulatory environments.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Industry Research & Market Data - Conducted a comprehensive economic impact study and market analysis of the local mid-term rental industry to educate lawmakers members and the community. | $0 | $34,617 |
| Legislative Advocacy & Policy -Represented members before local government bodies to advocate for fair and equitable rental regulations ensuring owner interests are considered in policy decisions. | $0 | $31,236 |
| Member Education & Networking - Hosted regular educational meetings sent relevant messaging and maintained a website for 700+ members to promote best practices and regulatory compliance. | $0 | $21,268 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kelly Lee | President And Executive Director | PT | $53,495 | - | $53,495 |
| Jill Paulin | Secretary | - | $0 | - | - |
| Vlad Gurovich | Vice President | - | $0 | - | - |
| Mike Heh | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Ostra
- EIN
- 88-0540435
- Address
- 1001 BISHOP ST Ste 2685A, Honolulu, HI 96813
Signing Officer
- Name
- Jill Paulin
- Title
- Director & Secretary
- Phone
- 9493002000
- Signed
- 2026-02-02
- Discuss with paid preparer
- No
Supplemental Narrative
Additional Explanations
Part I, line 16
“| Other Expenses:, Amount:| Advertising and promotion, $1210.00| Computer and Internet expenses, $5322.00| Dues and Subscriptions, $525.00| Meals and entertainment, $313.00| Merchant fees, $2318.00|”
Part I, line 20
“| Description:, Explanation:, Amount:| Dissolution and transfer, Dissolution due to merger on 12 2 25, $-62096|”
Part V, line 34
“| Significant Name:, Description:| The distribution of assets upon dissolution., The organization merged with HIMAST Alliance Inc. on 12 2 26. Assets cash only were transferred to this surviving entity. Please see attached Merger document.|”
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Member Education & Networking - Hosted regular educational meetings sent relevant messaging and maintained a website for 700+ members to promote best practices and regulatory compliance. |
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| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
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| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 87121 |
| IRS990EZ/TotalRevenueAmt | 0 | 121726 |
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| 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 |
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| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | Cash only |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | HIMAST Alliance Inc |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2025-12-02 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 923630332 |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 200 N VINEYARD BLVD STE A325 273 |
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| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | Jill Paulin Director & Secretary was elected to be the Treasurer of the surviving entity Mike Heh Director and Treasurer was already a Director of the surviving entitys Board. Kelly Lee, President and Executive Director contractor role was engaged as the Director of Operations of the surviving entity (also a contractor role).Schedule N Part III Supplemental Information: Prior to the merger, the organization participated in a cost-sharing arrangement with HIMAST and other county-level shortterm rental organizations for marketing, public relations, and regulatory advocacy services. These services were shared to maximize the impact of member dues across the region. To eliminate the administrative complexity of managing these shared transactions across multiple entities and to centralize these critical program services, the Board of Directors elected to merge the organization into HIMAST.All shared expenses were allocated reasonably and conducted in direct furtherance of the organizations tax-exempt mission |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part1Line2 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Other Expenses:, Amount:| Advertising and promotion, $1210.00| Computer and Internet expenses, $5322.00| Dues and Subscriptions, $525.00| Meals and entertainment, $313.00| Merchant fees, $2318.00| |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | | Description:, Explanation:, Amount:| Dissolution and transfer, Dissolution due to merger on 12 2 25, $-62096| |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | | Significant Name:, Description:| The distribution of assets upon dissolution., The organization merged with HIMAST Alliance Inc. on 12 2 26. Assets cash only were transferred to this surviving entity. Please see attached Merger document.| |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part V, line 34 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director & Secretary |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-02 |
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| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1001 BISHOP ST Ste 2685A |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96813 |
| ReturnHeader/ReturnTs | 0 | 2026-01-31T08:42:13-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-02 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $0
- Revenue
- $121,726
- Expenses
- $112,834
- Net income
- $8,892