Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Hawaii Amateur Surfing Association
990 • Fiscal year 2017 • EIN 99-0341432
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 8.7% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$162,567
Up $43,939 (+37%) from 2016
Net Assets
Up$161,817
Up $43,939 (+37%) from 2016
Liabilities
Flat$750
Flat from 2016
Revenue And Expenses
Revenue
Up$209,769
Up $24,243 (+13%) from 2016
Expenses
Up$165,830
Up $38,740 (+30%) from 2016
Net Income
Down$43,939
Down $14,497 (-25%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Aug 14, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $209,769
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $79,955 | $131,785 | ▲ $51,830 |
| Rtn Earn Endowment Incm Other Fnds | $57,954 | $101,893 | ▲ $43,939 |
| Cap Stk Tr Prin Current Funds | $59,924 | $59,924 | → $0 |
| Land, Buildings, and Equipment, Net | $35,673 | $27,782 | ▼ $7,891 |
| Accounts Receivable | $3,000 | $3,000 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $118,628 | $162,567 | ▲ $43,939 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $750 | $750 | → $0 |
| Total Liabilities | $750 | $750 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $117,878 | $161,817 | ▲ $43,939 |
| Total Liabilities and Net Assets / Fund Balance | $118,628 | $162,567 | ▲ $43,939 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $27,782 | $38,834 | $66,616 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Wendell Aoki | President & Director | PT | $18,173 | $18,173 |
| Jack Shipley | Vice-president & Director | - | $4,500 | $4,500 |
| Raymond Shito | Treasurer & Director | PT | $1,550 | $1,550 |
| Bernie Baker | Secretary & Director | - | $900 | $900 |
Board Members and Trustees
| Name | Title |
|---|---|
| James Clancy | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $145,027
- Program Service Revenue
- $54,294
- Investment Income
- $3
- Other Revenue
- $10,445
- All Other Contributions
- $145,027
- Change in Net Assets
- $43,939
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $140,707 |
| Salaries, Compensation, and Employee Benefits | $25,123 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $66,817 | - | - | $66,817 |
| Current Officers, Directors, Trustees, and Key Employees | - | $25,123 | - | $25,123 |
| Travel | $14,327 | - | - | $14,327 |
| All Other Expenses | $2,655 | $8,913 | - | $11,568 |
| Advertising | - | $10,563 | - | $10,563 |
| Depreciation Depletion | - | $7,891 | - | $7,891 |
| Fees for Services Accounting | - | $5,479 | - | $5,479 |
| Other Expenses | $3,356 | $3,159 | - | $3,159 |
| Office Expenses | - | $186 | - | $186 |
| Total Functional Expenses | $100,002 | $65,828 | $0 | $165,830 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 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
- Wendell Aoki
- Title
- President
- Phone
- 8083922488
- Signed
- 2018-08-14
- 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
- Address
- 98-200 KAMEHAMEHA HWY STE 306, 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 13,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,150. Surf meet-lifeguards: program service expenses 5,815. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,815. Surf meet-water patrol: program service expenses 6,250. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,250. Surf meet-tabulator: program service expenses 3,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,600. Surf meet-security: program service expenses 4,002. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,002. Surf meet-setup: program service expenses 5,675. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,675. Surf meet-trophies & awards: program service expenses 4,070. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,070. Surf meet expenses: program service expenses 15,455. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,455. Surf meet-pa announcer: program service expenses 625. Management and general expenses 0. Fundraising expenses 0. Total expenses 625. Spotter: program service expenses 675. Management and general expenses 0. Fundraising expenses 0. Total expenses 675. Outside services: program service expenses 7,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,500.”
Raw XML Appendix355 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 |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 750 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 750 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3000 |
| 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/ManagementAndGeneralAmt | 0 | 10563 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10563 |
| IRS990/AllOtherContributionsAmt | 0 | 145027 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8913 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2655 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 11568 |
| 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/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 59924 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 59924 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 79955 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 131785 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 25123 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 25123 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3 |
| IRS990/CYOtherExpensesAmt | 0 | 140707 |
| IRS990/CYOtherRevenueAmt | 0 | 10445 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 54294 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 43939 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 25123 |
| IRS990/CYTotalExpensesAmt | 0 | 165830 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 209769 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7891 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7891 |
| 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/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 100002 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5479 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5479 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 66817 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 66817 |
| 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 | 18173 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 4500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1550 |
| 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 | 209769 |
| 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/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 3 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 38834 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 35673 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 27782 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 66616 |
| 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 | 117878 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 161817 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 186 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 186 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | WORLD TEAM-TRAVEL |
| IRS990/OtherExpensesGrp/Desc | 1 | T-SHIRTS |
| IRS990/OtherExpensesGrp/Desc | 2 | WORLD TEAM-UNIFORMS |
| IRS990/OtherExpensesGrp/Desc | 3 | GENERAL EXCISE TAX |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4514 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3159 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 12847 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3356 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12847 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4514 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3356 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3159 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MEMBERSHIP DUES |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 10445 |
| IRS990/OtherRevenueTotalAmt | 0 | 10445 |
| 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 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 54294 |
| 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 | 117420 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4 |
| IRS990/PYOtherExpensesAmt | 0 | 108765 |
| IRS990/PYOtherRevenueAmt | 0 | 19853 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 48249 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 58436 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 18325 |
| IRS990/PYTotalExpensesAmt | 0 | 127090 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 185526 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 43939 |
| 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 | 64739 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 57954 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 101893 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 60210 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 52773 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 42214 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 41032 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38819 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 235048 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 54294 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 48249 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 40590 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 36675 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 33946 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 213754 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 95262 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16375 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 177000 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 288637 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.60860 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.53340 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 448802 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 114504 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 101022 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 82804 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 77707 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 72765 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 448802 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 209766 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 101022 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 99179 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 77707 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 249765 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 737439 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 27782 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 38834 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 66616 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 27782 |
| 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 13,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,150. SURF MEET-LIFEGUARDS: PROGRAM SERVICE EXPENSES 5,815. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,815. SURF MEET-WATER PATROL: PROGRAM SERVICE EXPENSES 6,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,250. SURF MEET-TABULATOR: PROGRAM SERVICE EXPENSES 3,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,600. SURF MEET-SECURITY: PROGRAM SERVICE EXPENSES 4,002. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,002. SURF MEET-SETUP: PROGRAM SERVICE EXPENSES 5,675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,675. SURF MEET-TROPHIES & AWARDS: PROGRAM SERVICE EXPENSES 4,070. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,070. SURF MEET EXPENSES: PROGRAM SERVICE EXPENSES 15,455. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,455. SURF MEET-PA ANNOUNCER: PROGRAM SERVICE EXPENSES 625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 625. SPOTTER: PROGRAM SERVICE EXPENSES 675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 675. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 7,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,500. |
| 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/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 118628 |
| IRS990/TotalAssetsEOYAmt | 0 | 162567 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 118628 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 162567 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 145027 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 65828 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 100002 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 165830 |
| IRS990/TotalGrossUBIAmt | 0 | 3 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 750 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 750 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 750 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 750 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 117878 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 161817 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 100002 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 54294 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 25123 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 64739 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 209769 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 3 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 118628 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 162567 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 14327 |
| IRS990/TravelGrp/TotalAmt | 0 | 14327 |
| 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/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WENDELL AOKI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8083922488 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-08-14 |
| 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/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 62FE14855C4AA6EE61C6BB1C9E905EAACE91D92B |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 62FE14855C4AA6EE61C6BB1C9E905EAACE91D92B |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 72.235.1.112 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-08-14 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | HS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 10:57:44 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990206767 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REUBEN G WICKLUND CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 98-200 KAMEHAMEHA HWY STE 306 |
| 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 | 2018-08-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REUBEN G WICKLUND |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2018-08-27T19:27:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $162,567
- Liabilities
- $750
- Net assets
- $161,817
- Revenue
- $209,769
- Expenses
- $165,830
- Net income
- $43,939