Civic Intelligence

Hawaii High School Athletic Association

EIN 99-0330769 • 501(c)3 • Honolulu, HI

View Organization Page

Profile

Statewide high school athletics association

Pobox 62029Honolulu, HI 96839

www.hhsaa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.5%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$171,101

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

9.0%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,083,890 (-100%) from 2023

Liabilities

Down

$0

Down $21,542 (-100%) from 2023

Net Assets

Down

$0

Down $1,062,348 (-100%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin58th percentile

Revenue

Up

$1,973,065

Up $163,243 (+9.0%) from 2023

Expenses

Up

$1,805,450

Up $88,561 (+5.2%) from 2023

Net Income

Up

$167,615

Up $74,682 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $575,461Liabilities 2011: $144,054Net Assets 2011: $431,4072011Assets 2012: $716,667Liabilities 2012: $66,928Net Assets 2012: $649,7392012Assets 2013: $858,386Liabilities 2013: $350,521Net Assets 2013: $507,8652013Assets 2014: $870,840Liabilities 2014: $350,764Net Assets 2014: $520,0762014Assets 2015: $969,097Liabilities 2015: $65,459Net Assets 2015: $903,6382015Assets 2016: $944,221Liabilities 2016: $59,228Net Assets 2016: $884,9932016Assets 2017: $976,155Liabilities 2017: $72,345Net Assets 2017: $903,8102017Assets 2018: $959,215Liabilities 2018: $47,438Net Assets 2018: $911,7772018Assets 2019: $984,274Liabilities 2019: $42,453Net Assets 2019: $941,8212019Assets 2020: $1,015,331Liabilities 2020: $19,478Net Assets 2020: $995,8532020Assets 2021: $976,064Liabilities 2021: $58,318Net Assets 2021: $917,7462021Assets 2022: $991,959Liabilities 2022: $22,544Net Assets 2022: $969,4152022Assets 2023: $1,083,890Liabilities 2023: $21,542Net Assets 2023: $1,062,3482023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,255,313Expenses 2011: $1,017,028Net Income 2011: $238,2852011Revenue 2012: $1,787,635Expenses 2012: $1,569,303Net Income 2012: $218,3322012Revenue 2013: $1,791,970Expenses 2013: $1,933,844Net Income 2013: -$141,8742013Revenue 2014: $1,582,298Expenses 2014: $1,570,087Net Income 2014: $12,2112014Revenue 2015: $1,999,925Expenses 2015: $1,616,363Net Income 2015: $383,5622015Revenue 2016: $1,443,977Expenses 2016: $1,610,312Net Income 2016: -$166,3352016Revenue 2017: $1,852,174Expenses 2017: $1,833,357Net Income 2017: $18,8172017Revenue 2018: $1,773,271Expenses 2018: $1,781,473Net Income 2018: -$8,2022018Revenue 2019: $2,188,076Expenses 2019: $2,158,032Net Income 2019: $30,0442019Revenue 2020: $1,288,967Expenses 2020: $1,234,935Net Income 2020: $54,0322020Revenue 2021: $491,340Expenses 2021: $569,447Net Income 2021: -$78,1072021Revenue 2022: $1,466,510Expenses 2022: $1,414,841Net Income 2022: $51,6692022Revenue 2023: $1,809,822Expenses 2023: $1,716,889Net Income 2023: $92,9332023Revenue 2024: $1,973,065Expenses 2024: $1,805,450Net Income 2024: $167,6152024

Highlighted filing

2024

Revenue$1,973,065
Expenses$1,805,450
Net Income$167,615
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$1,973,065
Expenses
$1,805,450
Net income
$167,615
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.97$1.81$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.02$1.06$1.81$1.72$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.02$0.97$1.47$1.41$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.06$0.92$0.49$0.57$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.02$1.00$1.29$1.23$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.94$2.19$2.16$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.05$0.91$1.77$1.78$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.07$0.90$1.85$1.83$0.02
2016Summary only. Only limited summary data is available for this year.$0.94$0.06$0.88$1.44$1.61$0.17
2015Summary only. Only limited summary data is available for this year.$0.97$0.07$0.90$2.00$1.62$0.38
2014Summary only. Only limited summary data is available for this year.$0.87$0.35$0.52$1.58$1.57$0.01
2013Summary only. Only limited summary data is available for this year.$0.86$0.35$0.51$1.79$1.93$0.14
2012Summary only. Only limited summary data is available for this year.$0.72$0.07$0.65$1.79$1.57$0.22
2011Summary only. Only limited summary data is available for this year.$0.58$0.14$0.43$1.26$1.02$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Mar 25, 2025
Return Version
2023v6.0
Gross Receipts
$1,973,065
Mission and Program Overview

Mission

Statewide high school athletics association

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$0-
Total Assets$0$0→ $0
Liabilities
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$52,744$52,744
Land$0--
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Christopher ChunExecutive DirectorFT$171,101$171,101
Christopher Chun--$171,101$171,101

Board Members and Trustees

NameTitle
Tommy John CoxPresident
Dean CevallosVice President
Blane GaisonHHSAA Ex Officio member
Bryce KaneshiroHHSAA Ex Officio member
Jason YoshidaHHSAA Ex Officio member
Joseph BalangitaoHHSAA Ex Officio member
Lyle CrozierHHSAA Ex Officio member
Josh Hernandez MorseHHSAA voting member
Lance CagasanHHSAA voting member
Sean WongSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$532,631
Program Service Revenue
$1,272,921
Investment Income
$0
Other Revenue
$167,513
All Other Contributions
$433,631
Change in Net Assets
$167,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,973,065
Total Revenue per Audited Statements
$1,973,065
Total Revenue per Form 990
$1,973,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,387,401
Salaries, Compensation, and Employee Benefits$418,049
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$251,590$68,110$0$319,700
Other Salaries and Wages$106,210$76,724$0$182,934
Current Officers, Directors, Trustees, and Key Employees$0$171,101$0$171,101
Insurance$31,345$34,759$0$66,104
Other Employee Benefits$0$36,166$0$36,166
Payroll Taxes$8,354$19,494$0$27,848
Other Expenses$22,349$0$0$22,349
Office Expenses$3,694$11,083$0$14,777
Fees for Services Accounting$0$12,140$0$12,140
Conferences and Meetings$0$3,867$0$3,867
Total Functional Expenses$1,372,006$433,444$0$1,805,450

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,805,450
Total Expenses per Audited Statements$1,805,450
Total Expenses per Form 990$1,805,450
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
other accrued expenses$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Hawaii High School Athletic Association
EIN
99-0330769
Phone
8088004092
Address
POBOX 62029, HONOLULU, HI 96839

Signing Officer

Name
Christopher Chun
Title
Executive Director
Phone
8088004092
Signed
2025-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Chun
Formed
1957
Legal Domicile
Hi
Voting Board Members
12
Independent Board Members
11
Employees
3
Volunteers
0

Preparer

Firm
Gerald Y Ushijima CPA
Address
1110 UNIVERSITY AVE STE 508, HONOLULU, HI 96826
Preparer
Gerald Y Ushijima
Phone
8089495588
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Each year, the board of directors and/or officers of the corporation shall review and circulate the form 990 prior to filing in order to approve and accept the tax return for the preceding year.”

Pt VI, Line 15A

“The board of directors shall review the compensation for the officers and other employees. It is necessary to determine the qualified individuals with appropriate positions to be officers and any other employees.”

Pt VI, Line 19

“Upon the receipt of a written request, the corporation may at the determination by its board of directors make its governing documents and financial statements available to the person or organization making the request.”

Form 990, Part IX, Line 24E

“Bank service charges 961. 0. 961. 0.”

Form 990, Part IX, Line 24E

“Dues & subscription 2500. 0. 2500. 0.”

Form 990, Part IX, Line 24E

“POSTAGE 804. 80. 724. 0.”

Form 990, Part IX, Line 24E

“Scholarship exp 13056. 13056. 0. 0.”

Form 990, Part IX, Line 24E

“Utilities 5411. 0. 5411. 0.”

Form 990, Part IX, Line 24E

“Web design & maintenance 12767. 3830. 8937. 0.”

Form 990, Part IX, Line 24E

“Miscellaneous 14384. 4767. 9617. 0.”

Form 990, Part IX, Line 24E

“Education training 991. 0. 991. 0.”

Form 990, Part IX, Line 24E

“Football distributions 81250. 81250. 0. 0.”

Form 990, Part IX, Line 24E

“State tournament passes 3753. 3753. 0. 0.”

Form 990, Part IX, Line 24E

“Technology 699. 699. 0. 0.”

Form 990, Part IX, Line 24E

“T shirt costs 142147. 142147. 0. 0.”

Form 990, Part IX, Line 24E

“printing and reproduction 5020. 2008. 3012. 0.”

Form 990, Part IX, Line 24E

“travel and entertainment 35957. 0. 35957. 0.”

Raw XML AppendixShowing 400 of 514 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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