2024-04-25T17:32:35-05:00 2023-06-30 300999399 CLIFFORD ISARA CPA LLC 1150 SOUTH KING ST STE 605 HONOLULU HI 96814 990 2022-07-01 996009349 HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS HAWA 8085379475 1000 BISHOP STREET SUITE 802 HONOLULU HI 96806 CHAD FUNASAKI TREASURER 8085379475 2024-04-24 1 CHAD FUNASAKI 999009999 0 CLIFFORD K ISARA CPA P01256282 8085971337 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHAD FUNASAKI 1000 BISHOP STREET SUITE 802 HONOLULU HI 96806 613063 0 X WWW.HSCPA.ORG X 1932 HI TO PROMOTE HIGH STANDARDS OF INTEGRITY AND COMPETENCE WITHIN THE ACCOUNTING PROFESSION. 15 15 2 0 17777 3254 14620 39982 501255 464248 17 17664 9621 5169 525513 527063 0 0 0 0 216275 239500 0 0 0 238119 265426 454394 504926 71119 22137 1017874 1133804 148896 278222 868978 855582 TO PROMOTE HIGH STANDARDS OF INTEGRITY AND COMPETENCE WITHIN THE ACCOUNTING PROFESSION. 0 0 266232 451640 PROVIDE SEMINARS AND MEETINGS FOR MEMBERS AND OTHERS TO ENHANCE KNOWLEDGE, KEEP UP TO DATE ON PROFESSIONAL STANDARDS AND OTHER DEVELOPMENTS, AND TO PROMOTE A HIGH LEVEL OF INTEGRITY AND COMPETENCE IN THE ACCOUNTING PROFESSION. 266232 0 0 0 1 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 2 1 1 1 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X KATHY CASTILLO 8085379475 1000 BISHOP STREET SUITE 802 HONOLULU HI 96806 RYAN K SUEKAWA PRESIDENT 1.00 X X 0 0 0 FRANKLIN T KUDO PRESIDENT - ELECT 1.00 X X 0 0 0 TRISHA N NOMURA VICE-PRESIDENT 1.00 X X 0 0 0 CHAD K FUNASAKI TREASURER 1.00 X X 0 0 0 NATALIE MH TANIGUCHI ASS'T SECRETARY 1.00 X 0 0 0 RON I HELLER DIRECTOR 1.00 X 0 0 0 ADRIAN K HONG DIRECTOR 1.00 X 0 0 0 NELSON K LAU DIRECTOR 1.00 X 0 0 0 CHANTAL MENTZER DIRECTOR 1.00 X 0 0 0 EDMUND N NAKANO IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 DARRYL K NITTA DIRECTOR 1.00 X 0 0 0 GRAYSON Y NOSE DIRECTOR 1.00 X 0 0 0 NORMAN N OKIMOTO DIRECTOR 1.00 X 0 0 0 JOEL C PERALTO DIRECTOR 1.00 X 0 0 0 GORDON M TOM DIRECTOR 1.00 X 0 0 0 KATHY CASTILLO EXECUTIVE DIRECTOR 40.00 X 120317 0 21505 120317 0 21505 1 0 0 0 0 39982 39982 SEMINARS AND MEETINGS 900099 253636 253636 ADVERTISING REVENUES 541800 17777 17777 192835 192835 464248 17664 17664 86000 86000 0 0 OTHER INCOME 900099 5169 5169 5169 527063 451640 17777 17664 122329 63000 13779 25048 15344 14605 1818 9040 1378 40224 6499 98741 2978 3889 TAXES 3050 SCHOLARSHIPS AND REL EX 31177 BANK FEES 14647 NEWSLETTER - PRINTING A 11457 25923 504926 83400 111616 481153 413188 2546 356 7072 3684 99719 91130 2419 8589 438069 501178 3215 95193 1017874 1133804 7762 25034 134980 153635 6154 99553 148896 278222 X 749122 736063 119856 119519 868978 855582 1017874 1133804 22137 -35533 0 X 0 1 X 0 0 0 1 0 99719 91130 8589 8589 ANNUITY CONTRACTS 98302 F CERTIFICATES OF DEPOSIT 10000 F SCHWAB INVESTMENTS 392876 F 501178 OPERATING RIGHT-OF-USE ASSET 91978 DEPOSITS 3215 95193 ACCRUED RETIREMENT 6154 OPERATING LEASE LIABILITY 93399 99553 X 501227 -25836 -25836 527063 0 527063 0 0 0 0 0 PART X, LINE 2: IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ORGANIZATION EVALUATES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON TECHINICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX THAT, IN MANAGEMENT'S JUDGEMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE ACCRUED INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS, ANY RELATED PENALTIES IN OTHER EXPENSES. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALITIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2023 AND 2022. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A NONPROFIT ASSOCIATION WITH MEMBERS FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BOARD OF DIRECTORS ARE ELECTED AT THE ANNUAL CONFERENCE BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS DISTRIBUTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE 990 IS DISCUSSED AT A BOARD MEETING AND APPROVED. THE TREASURER SIGNS THE RETURN UPON APPROVAL FORM 990, PART VI, SECTION B, LINE 12C THE SOCIETY REQUIRES ITS DIRECTORS AND OFFICERS TO DISCLOSE ANNUALLY (CERTIFY IN WRITING) ANY KNOWN FINANCIAL INTEREST THAT THE INDIVIUAL, OR A MEMBER OF THE INDIVIDUAL'S FAMILY HAS IN ANY BUSINESS ENTITY THAT TRANSACTS BUSINESS WITH THE SOCIETY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS DURING THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.