Civic Intelligence

Hawaii Surfing Association

EIN 99-0341432 • 501(c)3 • Kailua, HI

Profile

NONE

150 Hamakua DriveKailua, HI 96734

hasasurf.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-3.9%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$73,930

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-17%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

47%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $98,580Liabilities 2011: $1,116Net Assets 2011: $97,4642011Assets 2012: $118,499Liabilities 2012: $1,877Net Assets 2012: $116,6222012Assets 2013: $143,820Liabilities 2013: $4,842Net Assets 2013: $138,9782013Assets 2014: $76,732Liabilities 2014: $750Net Assets 2014: $75,9822014Assets 2015: $60,192Liabilities 2015: $750Net Assets 2015: $59,4422015Assets 2016: $118,628Liabilities 2016: $750Net Assets 2016: $117,8782016Assets 2017: $162,567Liabilities 2017: $750Net Assets 2017: $161,8172017Assets 2018: $96,441Liabilities 2018: $750Net Assets 2018: $95,6912018Assets 2019: $66,132Liabilities 2019: $587Net Assets 2019: $65,5452019Assets 2020: $45,664Liabilities 2020: $750Net Assets 2020: $44,9142020Assets 2021: $46,716Liabilities 2021: $0Net Assets 2021: $46,7162021Assets 2022: $92,168Liabilities 2022: $0Net Assets 2022: $92,1682022Assets 2023: $87,518Liabilities 2023: $0Net Assets 2023: $87,5182023Assets 2024: $72,585Liabilities 2024: $0Net Assets 2024: $72,5852024

Highlighted filing

2024

Assets$72,585
Liabilities$0
Net Assets$72,585

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $177,345Expenses 2011: $155,859Net Income 2011: $21,4862011Revenue 2012: $228,582Expenses 2012: $209,424Net Income 2012: $19,1582012Revenue 2013: $249,771Expenses 2013: $227,415Net Income 2013: $22,3562013Revenue 2014: $77,713Expenses 2014: $140,709Net Income 2014: -$62,9962014Revenue 2015: $99,184Expenses 2015: $115,724Net Income 2015: -$16,5402015Revenue 2016: $185,526Expenses 2016: $127,090Net Income 2016: $58,4362016Revenue 2017: $209,769Expenses 2017: $165,830Net Income 2017: $43,9392017Revenue 2018: $109,526Expenses 2018: $175,652Net Income 2018: -$66,1262018Revenue 2019: $104,928Expenses 2019: $135,074Net Income 2019: -$30,1462019Revenue 2020: $13,514Expenses 2020: $34,145Net Income 2020: -$20,6312020Revenue 2021: $63,462Expenses 2021: $61,660Net Income 2021: $1,8022021Revenue 2022: $220,231Expenses 2022: $174,779Net Income 2022: $45,4522022Revenue 2023: $258,158Expenses 2023: $262,808Net Income 2023: -$4,6502023Revenue 2024: $379,956Expenses 2024: $394,889Net Income 2024: -$14,9332024

Highlighted filing

2024

Revenue$379,956
Expenses$394,889
Net Income-$14,933

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.00$0.73$3.80$3.95$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$2.58$2.63$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$2.20$1.75$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.00$0.47$0.63$0.62$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.01$0.45$0.14$0.34$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.01$0.66$1.05$1.35$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.01$0.96$1.10$1.76$0.66
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.01$1.62$2.10$1.66$0.44
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.01$1.18$1.86$1.27$0.58
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$0.99$1.16$0.17
2014Summary only. Only limited summary data is available for this year.$0.77$0.01$0.76$0.78$1.41$0.63
2013Summary only. Only limited summary data is available for this year.$1.44$0.05$1.39$2.50$2.27$0.22
2012Summary only. Only limited summary data is available for this year.$1.18$0.02$1.17$2.29$2.09$0.19
2011Summary only. Only limited summary data is available for this year.$0.99$0.01$0.97$1.77$1.56$0.21
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 20, 2023
Return Version
2022v4.1
Gross Receipts
$220,231
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$8,871$41,349$50,220
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendell AokiPresident & DirectorPT$23,620$23,620
Raymond ShitoTreasurer & DirectorPT$3,570$3,570
Jack ShipleyVice-president & Director-$1,500$1,500

Board Members and Trustees

NameTitle
James ClancyDirector
Bernie BakerSecretary & Director
Revenue and Support

Revenue Composition

Contributions and Grants
$94,155
Program Service Revenue
$103,850
Investment Income
$2
Other Revenue
$22,224
All Other Contributions
$94,155
Change in Net Assets
$45,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section C, Line 19

Upon request by the general public the organization will disclose all financial documents such as financial statements and tax returns.

Filing and Contact Details

Filer

Filer Name
Hawaii Surfing Association
EIN
99-0341432
Phone
8082639322
Address
150 HAMAKUA DRIVE, KAILUA, HI 96734

Signing Officer

Name
Raymond Shito
Title
Treasurer
Phone
8085517076
Signed
2023-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Aoki
Formed
2004
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Reuben G Wicklund CPA Inc
Address
98-200 KAMEHAMEHA HWY, AIEA, HI 96701
Preparer
Reuben G Wicklund
Phone
8084873005
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

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.

Raw XML Appendix364 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt013000
IRS990/AccountsReceivableGrp/EOYAmt012000
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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/ProgramServicesAmt06646
IRS990/AdvertisingGrp/TotalAmt06646
IRS990/AllOtherContributionsAmt094155
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05347
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08281
IRS990/AllOtherExpensesGrp/TotalAmt013628
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WENDELL AOKI
IRS990/BooksInCareOfDetail/PhoneNum08082639322
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0150 HAMAKUA DRIVE APT 822
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAILUA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096734
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt059924
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt059924
IRS990/CashNonInterestBearingGrp/BOYAmt031083
IRS990/CashNonInterestBearingGrp/EOYAmt071297
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt028690
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt028690
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt094155
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02
IRS990/CYOtherExpensesAmt0146089
IRS990/CYOtherRevenueAmt022224
IRS990/CYProgramServiceRevenueAmt0103850
IRS990/CYRevenuesLessExpensesAmt045452
IRS990/CYSalariesCompEmpBnftPaidAmt028690
IRS990/CYTotalExpensesAmt0174779
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0220231
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01649
IRS990/DepreciationDepletionGrp/TotalAmt01649
IRS990/Desc0LINE#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/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0107520
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01402
IRS990/FeesForServicesAccountingGrp/TotalAmt01402
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt077059
IRS990/FeesForServicesOtherGrp/TotalAmt077059
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt025.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt312.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0WENDELL AOKI
IRS990/Form990PartVIISectionAGrp/PersonNm1JACK SHIPLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2BERNIE BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm3RAYMOND SHITO
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES CLANCY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt023620
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33570
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0220231
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/TotalAmt034
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IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt02
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt041349
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt08871
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IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt046716
IRS990/NetAssetsOrFundBalancesEOYAmt092168
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0111
IRS990/OfficeExpensesGrp/TotalAmt0111
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0WORLD TEAM-TRAVEL EXPEN
IRS990/OtherExpensesGrp/Desc1WORLD TEAM - TRAINING E
IRS990/OtherExpensesGrp/Desc2OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc3WORLD TEAM - COACH
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019221
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110839
IRS990/OtherExpensesGrp/ProgramServicesAmt08000
IRS990/OtherExpensesGrp/ProgramServicesAmt17500
IRS990/OtherExpensesGrp/TotalAmt019221
IRS990/OtherExpensesGrp/TotalAmt110839
IRS990/OtherExpensesGrp/TotalAmt28000
IRS990/OtherExpensesGrp/TotalAmt37500
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MEMBERSHIP DUES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022224
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022224
IRS990/OtherRevenueTotalAmt022224
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0WENDELL AOKI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0SURF MEETS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0103850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0103850
IRS990/ProgSrvcAccomActy2Grp/Desc0LINE #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/Desc0LINE #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/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02264
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt052535
IRS990/PYOtherRevenueAmt021439
IRS990/PYProgramServiceRevenueAmt039757
IRS990/PYRevenuesLessExpensesAmt01802
IRS990/PYSalariesCompEmpBnftPaidAmt09125
IRS990/PYTotalExpensesAmt061660
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt063462
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt045452
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0126074
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-13208
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt032244
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt056379
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt021939
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt048596
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt052593
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0185894
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0103850
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt039757
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt049339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt051017
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0247728
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt060000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01764
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03359
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05913
IRS990ScheduleA/OtherIncome509Grp/TotalAmt071036
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.85920
IRS990ScheduleA/PublicSupportPY509Pct00.78490
IRS990ScheduleA/PublicSupportTotal509Amt0433622
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0160229
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt061696
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt010152
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt097935
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0103610
IRS990ScheduleA/Total509Grp/TotalAmt0433622
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0220229
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt063460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt013511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt097935
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0109523
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0504658
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt08871
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041349
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050220
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08871
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1UPON REQUEST BY THE GENERAL PUBLIC THE ORGANIZATION WILL DISCLOSE ALL FINANCIAL DOCUMENTS SUCH AS FINANCIAL STATEMENTS AND TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SURF 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt046716
IRS990/TotalAssetsEOYAmt092168
IRS990/TotalAssetsGrp/BOYAmt046716
IRS990/TotalAssetsGrp/EOYAmt092168
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt094155
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067259
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0107520
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174779
IRS990/TotalGrossUBIAmt02
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt046716
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt092168
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0107520
IRS990/TotalProgramServiceRevenueAmt0103850
IRS990/TotalReportableCompFromOrgAmt028690
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0126074
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220231
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046716
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092168
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0150 HAMAKUA DRIVE PMB 822
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HASASURF.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RAYMOND SHITO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08085517076
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII SURFING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990341432
ReturnHeader/Filer/PhoneNum08082639322
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 HAMAKUA DRIVE
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096734
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990206767
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REUBEN G WICKLUND CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt098-200 KAMEHAMEHA HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AIEA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096701
ReturnHeader/PreparerPersonGrp/PhoneNum08084873005
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REUBEN G WICKLUND
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-02-27T11:24:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RAYMOND
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHITO
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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