Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 99-0341432 • 501(c)3 • Kailua, HI
Profile
NONE
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 19.5% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
83rd percentile
Faster revenue growth than 83% of similar nonprofits.
Assets
Down$72,585
Down $14,933 (-17%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$72,585
Down $14,933 (-17%) from 2023
Revenue
Up$379,956
Up $121,798 (+47%) from 2023
Expenses
Up$394,889
Up $132,081 (+50%) from 2023
Net Income
Down-$14,933
Down $10,283 (-221%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
NONE
The primary purpose of hawaii amateur surfing association (hasa) is to promote and conduct amateur surf competitions for all people and ages; and, to preserve, protect and enhance public awareness for both the coastal environment and surfing resources, not only around the hawaiian islands, but also, throughout the world.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $31,083 | $71,297 | ▲ $40,214 |
| Cap Stk Tr Prin Current Funds | $59,924 | $59,924 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-13,208 | $32,244 | ▲ $45,452 |
| Accounts Receivable | $13,000 | $12,000 | ▼ $1,000 |
| Land, Buildings, and Equipment, Net | $2,633 | $8,871 | ▲ $6,238 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $46,716 | $92,168 | ▲ $45,452 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $46,716 | $92,168 | ▲ $45,452 |
| Total Liabilities and Net Assets / Fund Balance | $46,716 | $92,168 | ▲ $45,452 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $8,871 | $41,349 | $50,220 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Wendell Aoki | President & Director | PT | $23,620 | $23,620 |
| Raymond Shito | Treasurer & Director | PT | $3,570 | $3,570 |
| Jack Shipley | Vice-president & Director | - | $1,500 | $1,500 |
| Name | Title |
|---|---|
| James Clancy | Director |
| Bernie Baker | Secretary & Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $146,089 |
| Salaries, Compensation, and Employee Benefits | $28,690 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $77,059 | - | - | $77,059 |
| Current Officers, Directors, Trustees, and Key Employees | - | $28,690 | - | $28,690 |
| All Other Expenses | $8,281 | $5,347 | - | $13,628 |
| Other Expenses | $7,500 | $10,839 | - | $7,500 |
| Advertising | $6,646 | - | - | $6,646 |
| Depreciation Depletion | - | $1,649 | - | $1,649 |
| Fees for Services Accounting | - | $1,402 | - | $1,402 |
| Office Expenses | - | $111 | - | $111 |
| Insurance | $34 | - | - | $34 |
| Total Functional Expenses | $107,520 | $67,259 | $0 | $174,779 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The completed form 990 is prepared by an independent cpa who submits the return to the president and treasurer of the organization for their review. Upon approval by these officers, the return is subsequently signed and mailed in to the internal revenue service center.”
“Upon request by the general public the organization will disclose all financial documents such as financial statements and tax returns.”
“Surf meet-contest judges: program service expenses 26,650. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,650. Surf meet-lifeguards: program service expenses 3,225. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,225. Surf meet-water patrol: program service expenses 3,995. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,995. Surf meet-tabulator: program service expenses 3,320. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,320. Surf meet-beach marshall: program service expenses 1,545. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,545. Surf meet-security: program service expenses 15,091. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,091. Contest expenses: program service expenses 11,586. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,586. Surf meet-pa announcer: program service expenses 2,850. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,850. Surf meet-health screener: program service expenses 450. Management and general expenses 0. Fundraising expenses 0. Total expenses 450. Surf meet-permit fees: program service expenses -555. Management and general expenses 0. Fundraising expenses 0. Total expenses -555. Surf meet-setup: program service expenses 2,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,300. Surf meet-live score operator: program service expenses 2,675. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,675. Surf meet-spotter: program service expenses 200. Management and general expenses 0. Fundraising expenses 0. Total expenses 200. Surf meet-trophies: program service expenses 3,307. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,307. Surf meet-event license fee: program service expenses 420. Management and general expenses 0. Fundraising expenses 0. Total expenses 420.”
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/AccountsReceivableGrp/BOYAmt | 0 | 13000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE PRIMARY PURPOSE OF HAWAII AMATEUR SURFING ASSOCIATION (HASA) IS TO PROMOTE AND CONDUCT AMATEUR SURF COMPETITIONS FOR ALL PEOPLE AND AGES; AND, TO PRESERVE, PROTECT AND ENHANCE PUBLIC AWARENESS FOR BOTH THE COASTAL ENVIRONMENT AND SURFING RESOURCES, NOT ONLY AROUND THE HAWAIIAN ISLANDS, BUT ALSO, THROUGHOUT THE WORLD. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 6646 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6646 |
| IRS990/AllOtherContributionsAmt | 0 | 94155 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5347 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 8281 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13628 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WENDELL AOKI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082639322 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 150 HAMAKUA DRIVE APT 822 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KAILUA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96734 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 59924 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 59924 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 31083 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 71297 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 28690 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 28690 |
| 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 | 94155 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2 |
| IRS990/CYOtherExpensesAmt | 0 | 146089 |
| IRS990/CYOtherRevenueAmt | 0 | 22224 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 103850 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 45452 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 28690 |
| IRS990/CYTotalExpensesAmt | 0 | 174779 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 220231 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1649 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1649 |
| IRS990/Desc | 0 | LINE#94 MEMBERSHIP DUES AND ASSESSMENTS: THE MEMBERSHIP DUES CONTRIBUTED SIGNIFICANTLY TO HASA'S EXEMPT PURPOSES BY ESTABLISHING A FORMAL ORGANIZED SURF ENTITY WHERE MOSTLY YOUTH-AGED SURFERS COULD BECOME A PART OF AN ORGANIZATION. THE ANNUAL DUES PAID ENTITLES THE MEMBERS TO PAY A REDUCED ENTRANCE FEE BY $20 TO $25 PER EVENT. THE SENSE OF BELONGING TO AN ORGANIZATION AND THE REDUCED ENTRANCE FEE HELPS HASA TO RECRUIT NEW MEMBERSHIP BY 5% TO 10% OVER THE PAST FEW YEARS. WITH THE INCREASE IN MEMBERSHIP HASA WAS ABLE TO ENHANCE PUBLIC AWARENESS BY PROVIDING COMPETITIVE AMATEUR SURF COMPETITIONS TO MORE SURFERS. IN ADDITION, THE ORGANIZATION PROMOTES LOCAL SURFERS TO COMPETE IN THE UPCOMING 2020 OLYMPIC GAMES IN JAPAN. |
| 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 | 107520 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1402 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1402 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 77059 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 77059 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/PersonNm | 0 | WENDELL AOKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JACK SHIPLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BERNIE BAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RAYMOND SHITO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES CLANCY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 23620 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 3570 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| 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/TitleTxt | 0 | PRESIDENT & DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT & DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY & DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER & DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| 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 | 220231 |
| 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/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 34 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 34 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 2 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 41349 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2633 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8871 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 50220 |
| 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 | NONE |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 46716 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 92168 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 111 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 111 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | WORLD TEAM-TRAVEL EXPEN |
| IRS990/OtherExpensesGrp/Desc | 1 | WORLD TEAM - TRAINING E |
| IRS990/OtherExpensesGrp/Desc | 2 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | WORLD TEAM - COACH |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19221 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 10839 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7500 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19221 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10839 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7500 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22224 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 22224 |
| IRS990/OtherRevenueTotalAmt | 0 | 22224 |
| 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 | 103850 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 103850 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LINE #101: NET INCOME FROM SPECIAL EVENTS: THE ENTRANCE FEES PAID BY CONTESTANTS HELPED THE SURFERS TO EXPERIENCE AN ORGANIZED AMATEUR SURF COMPETITION, WHERE NOT ONLY SKILL IS INVOLVED BUT SPORTSMANSHIP IS ALSO EXHIBITED. THESE SURF MEETS HELP THE MORE PROFICIENT SURFERS TO COMPETE WITH THE WORLD'S BEST WAVE RIDERS. IN ADDITION, THE SURF MEETS PROVIDE EXPERIENCE FOR THE JUDGES TO QUALIFY THEM FOR WORLD COMPETITION. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | LINE #103A: THE INCOME GENERATED THROUGH ADVERTISING AND SPONSORSHIP ALLOWS THE ORGANIZATION TO EXPOSE THE ART OF SURFING TO THE GENERAL PUBLIC. IT ALSO HELPS TO PERPETUATE THIS ANCIENT HAWAIIAN SPORT NOT ONLY LOCALLY BUT THROUGHOUT THE WORLD. BANNERS, FLAGS AND T-SHIRTS DISPLAYING A SURF MEET HELPS TO PROMOTE SURFING AMONG ITS ISLAND VISITORS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2264 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2 |
| IRS990/PYOtherExpensesAmt | 0 | 52535 |
| IRS990/PYOtherRevenueAmt | 0 | 21439 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 39757 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1802 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 9125 |
| IRS990/PYTotalExpensesAmt | 0 | 61660 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 63462 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 45452 |
| 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 | 126074 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -13208 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 32244 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 56379 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 21939 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6387 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 48596 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 52593 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 185894 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 103850 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 39757 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3765 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 49339 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 51017 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 247728 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 60000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1764 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3359 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5913 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 71036 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.85920 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.78490 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 433622 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 160229 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 61696 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10152 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 97935 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 103610 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 433622 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 220229 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 63460 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 13511 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 97935 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 109523 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 504658 |
| 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 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8871 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 41349 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 50220 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 8871 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE COMPLETED FORM 990 IS PREPARED BY AN INDEPENDENT CPA WHO SUBMITS THE RETURN TO THE PRESIDENT AND TREASURER OF THE ORGANIZATION FOR THEIR REVIEW. UPON APPROVAL BY THESE OFFICERS, THE RETURN IS SUBSEQUENTLY SIGNED AND MAILED IN TO THE INTERNAL REVENUE SERVICE CENTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UPON REQUEST BY THE GENERAL PUBLIC THE ORGANIZATION WILL DISCLOSE ALL FINANCIAL DOCUMENTS SUCH AS FINANCIAL STATEMENTS AND TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SURF MEET-CONTEST JUDGES: PROGRAM SERVICE EXPENSES 26,650. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,650. SURF MEET-LIFEGUARDS: PROGRAM SERVICE EXPENSES 3,225. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,225. SURF MEET-WATER PATROL: PROGRAM SERVICE EXPENSES 3,995. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,995. SURF MEET-TABULATOR: PROGRAM SERVICE EXPENSES 3,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,320. SURF MEET-BEACH MARSHALL: PROGRAM SERVICE EXPENSES 1,545. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,545. SURF MEET-SECURITY: PROGRAM SERVICE EXPENSES 15,091. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,091. CONTEST EXPENSES: PROGRAM SERVICE EXPENSES 11,586. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,586. SURF MEET-PA ANNOUNCER: PROGRAM SERVICE EXPENSES 2,850. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,850. SURF MEET-HEALTH SCREENER: PROGRAM SERVICE EXPENSES 450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 450. SURF MEET-PERMIT FEES: PROGRAM SERVICE EXPENSES -555. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -555. SURF MEET-SETUP: PROGRAM SERVICE EXPENSES 2,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,300. SURF MEET-LIVE SCORE OPERATOR: PROGRAM SERVICE EXPENSES 2,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,675. SURF MEET-SPOTTER: PROGRAM SERVICE EXPENSES 200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200. SURF MEET-TROPHIES: PROGRAM SERVICE EXPENSES 3,307. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,307. SURF MEET-EVENT LICENSE FEE: PROGRAM SERVICE EXPENSES 420. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 420. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | 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 | 46716 |
| IRS990/TotalAssetsEOYAmt | 0 | 92168 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 46716 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 92168 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 94155 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 67259 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 107520 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 174779 |
| IRS990/TotalGrossUBIAmt | 0 | 2 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 46716 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 92168 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 107520 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 103850 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 28690 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 126074 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 220231 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 2 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 46716 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 92168 |
| 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 PMB 822 |
| 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 | HASASURF.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| 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 | 2023-02-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HAWAII SURFING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HAWA |
| ReturnHeader/Filer/EIN | 0 | 990341432 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082639322 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 150 HAMAKUA DRIVE |
| 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 | 2023-02-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REUBEN G WICKLUND |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2023-02-27T11:24:18-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | RAYMOND |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SHITO |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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