Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Hawaii Amateur Surfing Association
990 • Fiscal year 2018 • EIN 99-0341432
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 16.6% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Balance Sheet
Assets
Down$96,441
Down $66,126 (-41%) from 2017
Net Assets
Down$95,691
Down $66,126 (-41%) from 2017
Liabilities
Flat$750
Flat from 2017
Revenue And Expenses
Revenue
Down$109,526
Down $100,243 (-48%) from 2017
Expenses
Up$175,652
Up $9,822 (+5.9%) from 2017
Net Income
Down-$66,126
Down $110,065 (-250%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- May 16, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $109,526
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 | $131,785 | $73,277 | ▼ $58,508 |
| Cap Stk Tr Prin Current Funds | $59,924 | $59,924 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $101,893 | $35,767 | ▼ $66,126 |
| Land, Buildings, and Equipment, Net | $27,782 | $20,164 | ▼ $7,618 |
| Accounts Receivable | $3,000 | $3,000 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $162,567 | $96,441 | ▼ $66,126 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $750 | $750 | → $0 |
| Total Liabilities | $750 | $750 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $161,817 | $95,691 | ▼ $66,126 |
| Total Liabilities and Net Assets / Fund Balance | $162,567 | $96,441 | ▼ $66,126 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $20,164 | $46,452 | $66,616 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Wendell Aoki | President & Director | PT | $18,150 | $18,150 |
| Jack Shipley | Vice-president & Director | - | $4,825 | $4,825 |
| Raymond Shito | Treasurer & Director | PT | $3,000 | $3,000 |
| James Clancy | Director | - | $1,500 | $1,500 |
| Bernie Baker | Secretary & Director | - | $150 | $150 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $48,199
- Program Service Revenue
- $51,017
- Investment Income
- $3
- Other Revenue
- $10,307
- All Other Contributions
- $48,199
- Change in Net Assets
- $-66,126
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $148,027 |
| Salaries, Compensation, and Employee Benefits | $27,625 |
| 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 | $76,933 | - | - | $76,933 |
| Current Officers, Directors, Trustees, and Key Employees | - | $27,625 | - | $27,625 |
| All Other Expenses | $3,159 | $16,265 | - | $19,424 |
| Depreciation Depletion | - | $7,618 | - | $7,618 |
| Advertising | - | $6,741 | - | $6,741 |
| Fees for Services Management | - | $5,200 | - | $5,200 |
| Other Expenses | $4,935 | $6,083 | - | $4,935 |
| Fees for Services Accounting | - | $3,755 | - | $3,755 |
| Insurance | - | $3,383 | - | $3,383 |
| Travel | - | $2,100 | - | $2,100 |
| Office Expenses | - | $478 | - | $478 |
| Total Functional Expenses | $96,404 | $79,248 | $0 | $175,652 |
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
- 2019-05-16
- 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 15,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,200. Surf meet-lifeguards: program service expenses 3,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,400. Surf meet-water patrol: program service expenses 4,280. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,280. Surf meet-tabulator: program service expenses 4,050. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,050. Surf meet-security: program service expenses 9,860. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,860. Surf meet-setup: program service expenses 6,275. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,275. Surf meet-trophies & awards: program service expenses 5,914. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,914. Surf meet expenses: program service expenses 13,181. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,181. Surf meet-pa announcer: program service expenses 1,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,500. Spotter: program service expenses 175. Management and general expenses 0. Fundraising expenses 0. Total expenses 175. Outside services: program service expenses 6,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,000. Permit: program service expenses 938. Management and general expenses 0. Fundraising expenses 0. Total expenses 938. Contest prizes: program service expenses 1,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,750. Surf meet meals: program service expenses 4,410. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,410.”
Form 990, Part IX, Line 24E
“Online service fees: program service expenses 0. Management and general expenses 3,177. Fundraising expenses 0. Total expenses 3,177. World team-uniforms: program service expenses 3,159. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,159. Contributions: program service expenses 0. Management and general expenses 3,050. Fundraising expenses 0. Total expenses 3,050. World team expenses: program service expenses 0. Management and general expenses 2,537. Fundraising expenses 0. Total expenses 2,537. General excise tax: program service expenses 0. Management and general expenses 2,305. Fundraising expenses 0. Total expenses 2,305. T-shirts: program service expenses 0. Management and general expenses 1,737. Fundraising expenses 0. Total expenses 1,737. Auto expenses: program service expenses 0. Management and general expenses 1,345. Fundraising expenses 0. Total expenses 1,345. Telephone and related charges: program service expenses 0. Management and general expenses 622. Fundraising expenses 0. Total expenses 622. Rental expense: program service expenses 0. Management and general expenses 346. Fundraising expenses 0. Total expenses 346. Late fees: program service expenses 0. Management and general expenses 345. Fundraising expenses 0. Total expenses 345. Postage: program service expenses 0. Management and general expenses 250. Fundraising expenses 0. Total expenses 250. Bank service charge: program service expenses 0. Management and general expenses 199. Fundraising expenses 0. Total expenses 199. Repairs and maintenance: program service expenses 0. Management and general expenses 156. Fundraising expenses 0. Total expenses 156. World team-advertising: program service expenses 0. Management and general expenses 139. Fundraising expenses 0. Total expenses 139. World team-supplies: program service expenses 0. Management and general expenses 57. Fundraising expenses 0. Total expenses 57.”
Raw XML Appendix363 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/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. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19424 |
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| 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 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 73277 |
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| IRS990/CYTotalExpensesAmt | 0 | 175652 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/CYTotalRevenueAmt | 0 | 109526 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7618 |
| 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. |
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| IRS990/ExpenseAmt | 0 | 96404 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3755 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 76933 |
| 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 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER & DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/InvestmentInJointVentureInd | 0 | 0 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 66616 |
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| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | NONE |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 161817 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 95691 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 478 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 478 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
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| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 1 | DUES/PUBLICATIONS/SUBSC |
| IRS990/OtherExpensesGrp/Desc | 2 | WORLD TEAM-TRAVEL |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 51017 |
| 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. |
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| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 145027 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3 |
| IRS990/PYOtherExpensesAmt | 0 | 140707 |
| IRS990/PYOtherRevenueAmt | 0 | 10445 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 54294 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 43939 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 25123 |
| IRS990/PYTotalExpensesAmt | 0 | 165830 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 209769 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -66126 |
| 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 | 61324 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 101893 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 35767 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 52593 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 60210 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 52773 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 42214 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 41032 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 248822 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 51017 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 54294 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 48249 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 40590 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 36675 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 230825 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 5913 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 95262 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 16375 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 117550 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.80320 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.60860 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 479647 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 103610 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 114504 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 101022 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 82804 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 77707 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 479647 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 109523 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 209766 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 101022 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 99179 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 77707 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 597197 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 20164 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 46452 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 66616 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 20164 |
| 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 15,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,200. SURF MEET-LIFEGUARDS: PROGRAM SERVICE EXPENSES 3,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,400. SURF MEET-WATER PATROL: PROGRAM SERVICE EXPENSES 4,280. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,280. SURF MEET-TABULATOR: PROGRAM SERVICE EXPENSES 4,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,050. SURF MEET-SECURITY: PROGRAM SERVICE EXPENSES 9,860. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,860. SURF MEET-SETUP: PROGRAM SERVICE EXPENSES 6,275. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,275. SURF MEET-TROPHIES & AWARDS: PROGRAM SERVICE EXPENSES 5,914. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,914. SURF MEET EXPENSES: PROGRAM SERVICE EXPENSES 13,181. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,181. SURF MEET-PA ANNOUNCER: PROGRAM SERVICE EXPENSES 1,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500. SPOTTER: PROGRAM SERVICE EXPENSES 175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 6,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,000. PERMIT: PROGRAM SERVICE EXPENSES 938. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 938. CONTEST PRIZES: PROGRAM SERVICE EXPENSES 1,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,750. SURF MEET MEALS: PROGRAM SERVICE EXPENSES 4,410. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,410. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ONLINE SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,177. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,177. WORLD TEAM-UNIFORMS: PROGRAM SERVICE EXPENSES 3,159. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,159. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,050. WORLD TEAM EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,537. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,537. GENERAL EXCISE TAX: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,305. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,305. T-SHIRTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,737. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,737. AUTO EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,345. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,345. TELEPHONE AND RELATED CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 622. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 622. RENTAL EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 346. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 346. LATE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 345. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 345. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 250. BANK SERVICE CHARGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 199. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 156. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 156. WORLD TEAM-ADVERTISING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 139. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 139. WORLD TEAM-SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 57. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57. |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 24E |
| 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/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 162567 |
| IRS990/TotalAssetsEOYAmt | 0 | 96441 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 162567 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 96441 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 48199 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 79248 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 96404 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 175652 |
| 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 | 161817 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 95691 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 96404 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 51017 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 27625 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 61324 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 109526 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 3 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 162567 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 96441 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2100 |
| IRS990/TravelGrp/TotalAmt | 0 | 2100 |
| 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 | 2019-02-21 02:37:17Z |
| 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 | 2019-05-16 |
| 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 | B5C4D1284D5560DBE64FA3E324366F0E0BFD07C1 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | B5C4D1284D5560DBE64FA3E324366F0E0BFD07C1 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 72.235.1.112 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-05-16 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | HS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 09:59:24 |
| 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 | 2019-05-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REUBEN G WICKLUND |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2019-05-28T16:25:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $96,441
- Liabilities
- $750
- Net assets
- $95,691
- Revenue
- $109,526
- Expenses
- $175,652
- Net income
- -$66,126