Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
West Hawaii Association of Realtors Fka Kona Board of Realtors
EIN 99-0148021 • 501(c)6 • Kailua Kona, HI
Profile
To unify and enhance the common interests of, and maintain and support high ethical standards for the real estate business in the state of hawaii
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.39x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 21.8% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Balance Sheet
Assets
Down$695,120
Down $58,476 (-7.8%) from 2023
Liabilities
Down$269,883
Down $91,069 (-25%) from 2023
Net Assets
Up$425,237
Up $32,593 (+8.3%) from 2023
Revenue
Up$504,840
Up $57,402 (+13%) from 2023
Expenses
Up$460,332
Up $6,840 (+1.5%) from 2023
Net Income
Up$44,508
Up $50,562 (+835%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $695,120
- Liabilities
- $269,883
- Net assets
- $425,237
- Revenue
- $504,840
- Expenses
- $460,332
- Net income
- $44,508
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $535,440
Mission and Program Overview
Mission
Whar's mission is to have a realtor in every property transaction. There are three strategic focus areas: growth, advocacy, and service. Whar aims to increase the value of membership through professional development and member benefits. Whar advocates for the real estate profession and the protection of property owners' rights. Whar serves members through leadership, maintaining excellence in association management, and community involvement.
Realtor association representing the western half of the island of hawaii.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | - | $396,695 | - |
| Cash and Non-Interest-Bearing Accounts | $611,393 | $272,660 | ▼ $338,733 |
| Pledges and Grants Receivable | $63,180 | $0 | ▼ $63,180 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Accounts Receivable | $4,219 | $-387 | ▼ $4,606 |
| Total Assets | $753,596 | $695,120 | ▼ $58,476 |
| Other Assets Total | $74,804 | $26,152 | ▼ $48,652 |
| Liabilities | |||
| Deferred Revenue | $196,000 | $219,441 | ▲ $23,441 |
| Grants Payable | $58,007 | $0 | ▼ $58,007 |
| Other Liabilities | $88,510 | $31,079 | ▼ $57,431 |
| Accounts Payable and Accrued Expenses | $18,435 | $19,363 | ▲ $928 |
| Total Liabilities | $360,952 | $269,883 | ▼ $91,069 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $392,644 | $425,237 | ▲ $32,593 |
| Total Net Assets Fund Balance | $392,644 | $425,237 | ▲ $32,593 |
| Total Liabilities and Net Assets / Fund Balance | $753,596 | $695,120 | ▼ $58,476 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $15,721 | $15,721 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Taylor Rodamer | Association Executive | FT | $98,460 | $11,607 | $110,067 |
Board Members and Trustees
| Name | Title |
|---|---|
| Kristin Moreland | Immediate Past President |
| Linda Swanson | President |
| Trey Livingston | President-elect |
| Blake Kessner | Vice President |
| April Nelson | Director |
| Eric Ziemelis | Director |
| Yoko Humphries | Director |
| Sara Layne Pedro | Secretary |
| Rene Kraft | Treasurer |
| Brenda Avery | Treasurer-elect |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $8,000
- Program Service Revenue
- $464,573
- Investment Income
- $8,668
- Other Revenue
- $23,599
- All Other Contributions
- $8,000
- Change in Net Assets
- $44,508
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $251,211 |
| Salaries, Compensation, and Employee Benefits | $192,190 |
| Grants and Similar Amounts Paid | $16,931 |
| Total Fundraising Expense | $15,703 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $82,550 | $22,014 | $5,503 | $110,067 |
| Occupancy | $61,694 | $16,452 | $4,113 | $82,259 |
| Other Salaries and Wages | $43,631 | $11,635 | $2,909 | $58,175 |
| Travel | $31,966 | $98 | $25 | $32,089 |
| Office Expenses | $19,360 | $4,466 | $1,282 | $25,108 |
| Grants to Domestic Orgs | $16,931 | - | - | $16,931 |
| Payroll Taxes | $10,578 | $2,821 | $705 | $14,104 |
| Fees for Services Accounting | - | $13,833 | - | $13,833 |
| Information Technology | $9,234 | $1,022 | $256 | $10,512 |
| Other Employee Benefits | $7,383 | $1,968 | $493 | $9,844 |
| Other Expenses | $5,778 | $1,398 | $349 | $7,525 |
| Fees for Services Legal | - | $3,028 | - | $3,028 |
| All Other Expenses | - | $1,534 | - | $1,534 |
| Insurance | $1,026 | $274 | $68 | $1,368 |
| Advertising | $912 | - | - | $912 |
| Total Functional Expenses | $362,764 | $81,865 | $15,703 | $460,332 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| The Arc of Kona | Kealakekua, HI | 501(c)(3) | Unrestricted Support | $16,931 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $41,296 |
| Fundraising Direct Expenses | $21,049 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Ypn Golf | $27,001 | $27,001 | $14,611 | $12,390 |
| Ypn Dinner | $9,000 | $9,000 | - | $9,000 |
| Total Events | $36,001 | $36,001 | $19,501 | $16,500 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Lease Liability | $21,914 |
| Dues Payable | $9,165 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1A
“Members of the executive committee: linda swanson - president, trey livingston - president-elect, blake kessner - vice president, sara layne pedro - secretary, rene kraft - treasurer, brenda avery - treasurer-elect, and taylor rodamer - association executive non-voting).”
Form 990, Part VI, Section A, Line 2
“Two board members work for the same realtors firm.”
Form 990, Part VI, Section A, Line 6
“Anyone who has a real estate license or works in a related field can apply for membership, and is accepted upon payment of dues and approval of the board of directors.”
Form 990, Part VI, Section A, Line 7A
“The board of directors are elected by the members each year at the annual meeting.”
Form 990, Part VI, Section A, Line 7B
“The members may remove a board member by petition of at least one-third of the voting members, and then by three-fourths of the members present at a special meeting with quorum for such a discussion.”
Form 990, Part VI, Section B, Line 11B
“The completed 990 is reviewed by the association executive, afterwhich it is forwarded to the full board, and then an officer authorizes the 990 for submittal.”
Form 990, Part VI, Section B, Line 12C
“Each director, officer, staff and committee member, shall annually sign a statement which affirms such individual: 1. Has received a copy of this conflicts of interest policy; 2. Has read and understands this conflicts of interest policy; 3. Has agreed to comply with this conflicts of interest policy; 4. Understands whar is tax exempt and that in order to maintain its federal tax exemption whar must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”
Form 990, Part VI, Section B, Line 15A
“The board oversees the evaluation of the association executive on an annual basis. Compensation is based on performance, achievements and budget. The board reviews comparable compensation primarily from other realtor associations of comparable size.”
Form 990, Part VI, Section C, Line 19
“The organization's governing documents, conflict of interest policy, and financial statements are made available on a case by case basis upon request.”
Filing and Contact Details
Filer
- Filer Name
- West Hawaii Association of Realtors
- EIN
- 99-0148021
- Phone
- 8083294874
- Address
- 74-5617 PAWAI PL SUITE 107, KAILUA KONA, HI 96740
Signing Officer
- Name
- Brenda Avery
- Title
- Treasurer
- Phone
- 8083294874
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Taylor Rodamer
- Formed
- 1974
- Legal Domicile
- Hi
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 2
- Volunteers
- 105
Preparer
- Firm
- Alex J Smith CPA
- Address
- 1403 FRANK STREET, HONOLULU, HI 96816
- Preparer
- Alex J Smith
- Phone
- 8089271725
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“No provision has been made for federal or state income taxes because whar has obtained tax exempt status under internal revenue code section 501 (c)(6) and applicable provisions of the hawai'i revised statutes. Whar follows accounting standards codification topic (asc 740), income taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest, and penalties, disclosure, and transition. Management believes that no such uncertain tax position exists for whar.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Special event costs & cogs shown net”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Special event costs & cogs shown net”
Raw XML AppendixShowing 400 of 475 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.
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| IRS990/Desc | 0 | WWW.WESTHAWAIIREALTORS.COM: OUR WEBSITE IS DESIGNED TO BE A GREAT RESOURCE FOR BOTH REALTORS, AND FOR THE GENERAL PUBLIC. WE OFFER ONLINE PRODUCTS, USEFUL LINKS AND HELPFUL RESOURCES FOR OUR REALTOR MEMBERS. MEMBERS OF THE GENERAL PUBLIC LOOKING FOR A REALTOR OR WANTING TO SEARCH THE PUBLIC PORTION OF HAWAII INFORMATION SERVICE CAN DO SO ON OUR WEBSITE. THERE IS ALSO A LINK TO THE NATIONAL ASSOCIATION OF REALTORS WEBSITE, WITH FIELD GUIDES, STATISTICS AND OTHER GREAT TOOLS FOR REALTORS.CARAVANS: EVERY THURSDAY MORNING AT 8:30 AM, REALTORS MEET IN KONA TO NETWORK WITH EACH OTHER AND PREVIEW NEW PROPERTY LISTINGS. WE BELIEVE THAT IN ORDER TO FULFILL THEIR FIDUCIARY DUTIES TO THEIR CLIENTS, PROFESSIONAL REALTORS NEED TO KNOW THE CURRENT INVENTORY OF AVAILABLE PROPERTIES ON THE MARKET. THE SECOND WEDNESDAY OF EACH MONTH AT 8:30 A.M., THERE IS A KA'U CARAVAN FOR LISTINGS LOCATED IN THE SOUTHERN PART OF THE BIG ISLAND. THERE IS ALSO A NORTH HAWAII CARAVAN FOR LISTINGS LOCATED IN THE NORTHERN PART OF THE BIG ISLAND. OUR MEMBERS CAN VISIT THE KONA BOARD WEBSITE AT ANY TIME TO ENTER NEW LISTINGS AND TO PREVIEW THE CURRENT WEEK'S CARAVAN LISTINGS.BOARD STORE: THE WEST HAWAII ASSOCIATION OF REALTORS STORE HAS A WIDE VARIETY OF PRODUCTS AVAILABLE FOR REALTORS, SUCH AS SIGNS, SENTRILOCK LOCKBOXES AND NUMEROUS OTHER ITEMS TYPICALLY NEEDED BY REALTORS FOR THEIR BUSINESS. SPECIAL EVENTS: WHAR HOSTS PROFESSIONAL DEVELOPMENT TRAINING SERIES CALLED THE PAU HANA SERIES. WE HAVE MANY EVENTS THAT PROVIDE INFORMATION AND FUN AT THE SAME TIME. WE INVITE A SPEAKER TO DISCUSS A CURRENT REAL ESTATE TOPIC OF INTEREST TO OUR MEMBERS FOLLOWED BY REFRESHMENTS AND THE OPPORTUNITY FOR NETWORKING. LEGISLATIVE MONITORING: WHAR HAS MEMBERS WHO MONITOR AND REPORT BACK ON VARIOUS LEGISLATIVE GROUPS AT THE COUNTY, STATE AND NATIONAL LEVELS SO THAT OUR MEMBERS CAN BE NOTIFIED AND CALLED TO ACTION WHEN ISSUES AFFECTING US ALL ARE RAISED.LOCAL DISPUTE RESOLUTION: ONE OF THE MOST IMPORTANT BENEFITS OF BEING A REALTOR IS THAT MEMBERS AND THEIR CLIENTS CAN BRING DISPUTES TO THE LOCAL BOARD OFFICE FOR RESOLUTION.CONFERENCE ROOM: WE HAVE A SEPARATE CONFERENCE ROOM AVAILABLE WITH ROOM FOR APPROX. 20 PEOPLE. CALL THE WHAR OFFICE AT 808-329-4874 FOR RENTAL TERMS AND AVAILABILITY. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER-ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | ASSOCIATION EXECUTIVE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1974 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 21049 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 41296 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantAmt | 0 | 16931 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 58007 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 16931 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 16931 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 535440 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 2473 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 10430 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 256 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1022 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 9234 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 10512 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 68 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 274 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1026 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1368 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 8668 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8668 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 396695 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 15721 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 15721 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | WHAR'S MISSION IS TO HAVE A REALTOR IN EVERY PROPERTY TRANSACTION. THERE ARE THREE STRATEGIC FOCUS AREAS: GROWTH, ADVOCACY, AND SERVICE. WHAR AIMS TO INCREASE THE VALUE OF MEMBERSHIP THROUGH PROFESSIONAL DEVELOPMENT AND MEMBER BENEFITS. WHAR ADVOCATES FOR THE REAL ESTATE PROFESSION AND THE PROTECTION OF PROPERTY OWNERS' RIGHTS. WHAR SERVES MEMBERS THROUGH LEADERSHIP, MAINTAINING EXCELLENCE IN ASSOCIATION MANAGEMENT, AND COMMUNITY INVOLVEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 392644 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 425237 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 20247 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 20247 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 879 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 879 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 2473 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2473 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -11915 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 392644 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 425237 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 4113 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 16452 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 61694 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 82259 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1282 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4466 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 19360 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 25108 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 74804 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 26152 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 493 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1968 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 7383 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 9844 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM ACTIVITY COSTS |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 349 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1322 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1398 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 71721 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5778 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 73043 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7525 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 88510 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 31079 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2909 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 11635 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 43631 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 58175 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 705 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2821 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10578 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14104 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 63180 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | TAYLOR RODAMER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES FOR ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SPONSORSHIP INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 387214 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 53359 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 24000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 387214 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 53359 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 24000 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EDUCATION: WE PROVIDE QUALITY CONTINUING EDUCATION COURSES FOR REALTORS. WE OFFER A VARIETY OF EDUCATIONAL PROGRAMS, INCLUDING NAR DESIGNATION CLASSES SUCH AS ACCREDITED BUYER REPRESENTATIVE (ABR), AND GRADUATE REALTOR INSTITUTE (GRI) CLASSES. WE ALSO OFFER STRATEGIES OF LISTING, FINANCE AND PURCHASE CONTRACT CLASSES FOR BOTH NEW AND EXPERIENCED AGENTS. WE CONTINUE TO LOOK FOR ADDITIONAL CLASSES TO HELP OUR MEMBERS GET THE MOST FROM THEIR REAL ESTATE BUSINESS. MOST OF OUR CONTINUING EDUCATION COURSES ARE ALSO AVAILABLE VIA ZOOM. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 150683 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 77359 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3200 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 19633 |
| IRS990/PYInvestmentIncomeAmt | 0 | 88 |
| IRS990/PYOtherExpensesAmt | 0 | 246916 |
| IRS990/PYOtherRevenueAmt | 0 | 18097 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 426053 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -6054 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 186943 |
| IRS990/PYTotalExpensesAmt | 0 | 453492 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 447438 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 44508 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 2473 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 388093 |
| 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 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 15721 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 15721 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 21914 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 9165 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUES PAYABLE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES BECAUSE WHAR HAS OBTAINED TAX EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501 (C)(6) AND APPLICABLE PROVISIONS OF THE HAWAI'I REVISED STATUTES. WHAR FOLLOWS ACCOUNTING STANDARDS CODIFICATION TOPIC (ASC 740), INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR WHAR. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SPECIAL EVENT COSTS & COGS SHOWN NET |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EVENT COSTS & COGS SHOWN NET |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 31079 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 19501 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | YPN GOLF |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | YPN DINNER |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt | 0 | 4890 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 4890 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 27001 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 9000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 36001 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 27001 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 9000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 36001 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 16500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 14611 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 14611 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 16931 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | UNRESTRICTED SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | THE ARC OF KONA |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 990108896 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | P O BOX 127 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | KEALAKEKUA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 96750 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS OF THE EXECUTIVE COMMITTEE: LINDA SWANSON - PRESIDENT, TREY LIVINGSTON - PRESIDENT-ELECT, BLAKE KESSNER - VICE PRESIDENT, SARA LAYNE PEDRO - SECRETARY, RENE KRAFT - TREASURER, BRENDA AVERY - TREASURER-ELECT, AND TAYLOR RODAMER - ASSOCIATION EXECUTIVE NON-VOTING). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TWO BOARD MEMBERS WORK FOR THE SAME REALTORS FIRM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANYONE WHO HAS A REAL ESTATE LICENSE OR WORKS IN A RELATED FIELD CAN APPLY FOR MEMBERSHIP, AND IS ACCEPTED UPON PAYMENT OF DUES AND APPROVAL OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS EACH YEAR AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE MEMBERS MAY REMOVE A BOARD MEMBER BY PETITION OF AT LEAST ONE-THIRD OF THE VOTING MEMBERS, AND THEN BY THREE-FOURTHS OF THE MEMBERS PRESENT AT A SPECIAL MEETING WITH QUORUM FOR SUCH A DISCUSSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE COMPLETED 990 IS REVIEWED BY THE ASSOCIATION EXECUTIVE, AFTERWHICH IT IS FORWARDED TO THE FULL BOARD, AND THEN AN OFFICER AUTHORIZES THE 990 FOR SUBMITTAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | EACH DIRECTOR, OFFICER, STAFF AND COMMITTEE MEMBER, SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH INDIVIDUAL: 1. HAS RECEIVED A COPY OF THIS CONFLICTS OF INTEREST POLICY; 2. HAS READ AND UNDERSTANDS THIS CONFLICTS OF INTEREST POLICY; 3. HAS AGREED TO COMPLY WITH THIS CONFLICTS OF INTEREST POLICY; 4. UNDERSTANDS WHAR IS TAX EXEMPT AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION WHAR MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE BOARD OVERSEES THE EVALUATION OF THE ASSOCIATION EXECUTIVE ON AN ANNUAL BASIS. COMPENSATION IS BASED ON PERFORMANCE, ACHIEVEMENTS AND BUDGET. THE BOARD REVIEWS COMPARABLE COMPENSATION PRIMARILY FROM OTHER REALTOR ASSOCIATIONS OF COMPARABLE SIZE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON A CASE BY CASE BASIS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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