2025-11-17T20:59:45-06:00 2024-12-31 465002021 ALEX J SMITH CPA 1403 FRANK STREET HONOLULU HI 96816 990 2024-01-01 990148021 WEST HAWAII ASSOCIATION OF REALTORS WEST 8083294874 74-5617 PAWAI PL SUITE 107 KAILUA KONA HI 96740 BRENDA AVERY TREASURER 8083294874 2025-11-17 1 1 ALEX J SMITH P00994702 8089271725 X 2024 2025-03-06 01:10:19Z X TAYLOR RODAMER 74-5617 PAWAI PL SUITE 107 KAILUA KONA HI 96740 535440 0 X WESTHAWAIIREALTORS.COM X 1974 HI REALTOR ASSOCIATION REPRESENTING THE WESTERN HALF OF THE ISLAND OF HAWAII. 10 10 2 105 0 0 3200 8000 426053 464573 88 8668 18097 23599 447438 504840 19633 16931 0 0 186943 192190 0 0 15703 246916 251211 453492 460332 -6054 44508 753596 695120 360952 269883 392644 425237 X WHAR'S MISSION IS TO HAVE A REALTOR IN EVERY PROPERTY TRANSACTION. THERE ARE THREE STRATEGIC FOCUS AREAS: GROWTH, ADVOCACY, AND SERVICE. WHAR AIMS TO INCREASE THE VALUE OF MEMBERSHIP THROUGH PROFESSIONAL DEVELOPMENT AND MEMBER BENEFITS. WHAR ADVOCATES FOR THE REAL ESTATE PROFESSION AND THE PROTECTION OF PROPERTY OWNERS' RIGHTS. WHAR SERVES MEMBERS THROUGH LEADERSHIP, MAINTAINING EXCELLENCE IN ASSOCIATION MANAGEMENT, AND COMMUNITY INVOLVEMENT. 0 0 212081 16931 388093 WWW.WESTHAWAIIREALTORS.COM: OUR WEBSITE IS DESIGNED TO BE A GREAT RESOURCE FOR BOTH REALTORS, AND FOR THE GENERAL PUBLIC. WE OFFER ONLINE PRODUCTS, USEFUL LINKS AND HELPFUL RESOURCES FOR OUR REALTOR MEMBERS. MEMBERS OF THE GENERAL PUBLIC LOOKING FOR A REALTOR OR WANTING TO SEARCH THE PUBLIC PORTION OF HAWAII INFORMATION SERVICE CAN DO SO ON OUR WEBSITE. THERE IS ALSO A LINK TO THE NATIONAL ASSOCIATION OF REALTORS WEBSITE, WITH FIELD GUIDES, STATISTICS AND OTHER GREAT TOOLS FOR REALTORS.CARAVANS: EVERY THURSDAY MORNING AT 8:30 AM, REALTORS MEET IN KONA TO NETWORK WITH EACH OTHER AND PREVIEW NEW PROPERTY LISTINGS. WE BELIEVE THAT IN ORDER TO FULFILL THEIR FIDUCIARY DUTIES TO THEIR CLIENTS, PROFESSIONAL REALTORS NEED TO KNOW THE CURRENT INVENTORY OF AVAILABLE PROPERTIES ON THE MARKET. THE SECOND WEDNESDAY OF EACH MONTH AT 8:30 A.M., THERE IS A KA'U CARAVAN FOR LISTINGS LOCATED IN THE SOUTHERN PART OF THE BIG ISLAND. THERE IS ALSO A NORTH HAWAII CARAVAN FOR LISTINGS LOCATED IN THE NORTHERN PART OF THE BIG ISLAND. OUR MEMBERS CAN VISIT THE KONA BOARD WEBSITE AT ANY TIME TO ENTER NEW LISTINGS AND TO PREVIEW THE CURRENT WEEK'S CARAVAN LISTINGS.BOARD STORE: THE WEST HAWAII ASSOCIATION OF REALTORS STORE HAS A WIDE VARIETY OF PRODUCTS AVAILABLE FOR REALTORS, SUCH AS SIGNS, SENTRILOCK LOCKBOXES AND NUMEROUS OTHER ITEMS TYPICALLY NEEDED BY REALTORS FOR THEIR BUSINESS. SPECIAL EVENTS: WHAR HOSTS PROFESSIONAL DEVELOPMENT TRAINING SERIES CALLED THE PAU HANA SERIES. WE HAVE MANY EVENTS THAT PROVIDE INFORMATION AND FUN AT THE SAME TIME. WE INVITE A SPEAKER TO DISCUSS A CURRENT REAL ESTATE TOPIC OF INTEREST TO OUR MEMBERS FOLLOWED BY REFRESHMENTS AND THE OPPORTUNITY FOR NETWORKING. LEGISLATIVE MONITORING: WHAR HAS MEMBERS WHO MONITOR AND REPORT BACK ON VARIOUS LEGISLATIVE GROUPS AT THE COUNTY, STATE AND NATIONAL LEVELS SO THAT OUR MEMBERS CAN BE NOTIFIED AND CALLED TO ACTION WHEN ISSUES AFFECTING US ALL ARE RAISED.LOCAL DISPUTE RESOLUTION: ONE OF THE MOST IMPORTANT BENEFITS OF BEING A REALTOR IS THAT MEMBERS AND THEIR CLIENTS CAN BRING DISPUTES TO THE LOCAL BOARD OFFICE FOR RESOLUTION.CONFERENCE ROOM: WE HAVE A SEPARATE CONFERENCE ROOM AVAILABLE WITH ROOM FOR APPROX. 20 PEOPLE. CALL THE WHAR OFFICE AT 808-329-4874 FOR RENTAL TERMS AND AVAILABILITY. 150683 77359 EDUCATION: WE PROVIDE QUALITY CONTINUING EDUCATION COURSES FOR REALTORS. WE OFFER A VARIETY OF EDUCATIONAL PROGRAMS, INCLUDING NAR DESIGNATION CLASSES SUCH AS ACCREDITED BUYER REPRESENTATIVE (ABR), AND GRADUATE REALTOR INSTITUTE (GRI) CLASSES. WE ALSO OFFER STRATEGIES OF LISTING, FINANCE AND PURCHASE CONTRACT CLASSES FOR BOTH NEW AND EXPERIENCED AGENTS. WE CONTINUE TO LOOK FOR ADDITIONAL CLASSES TO HELP OUR MEMBERS GET THE MOST FROM THEIR REAL ESTATE BUSINESS. MOST OF OUR CONTINUING EDUCATION COURSES ARE ALSO AVAILABLE VIA ZOOM. 362764 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 2 1 0 0 0 0 0 0 0 0 X 10 10 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 8083294874 74-5617 PAWAI PL SUITE 107 KAILUA KONA HI 96740 LINDA SWANSON PRESIDENT 5.00 X X 0 0 0 TREY LIVINGSTON PRESIDENT-ELECT 1.00 X X 0 0 0 BLAKE KESSNER VICE PRESIDENT 1.00 X X 0 0 0 RENE KRAFT TREASURER 1.00 X X 0 0 0 BRENDA AVERY TREASURER-ELECT 1.00 X X 0 0 0 SARA LAYNE PEDRO SECRETARY 1.00 X X 0 0 0 KRISTIN MORELAND IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 YOKO HUMPHRIES DIRECTOR 1.00 X 0 0 0 ERIC ZIEMELIS DIRECTOR 1.00 X 0 0 0 APRIL NELSON DIRECTOR 1.00 X 0 0 0 TAYLOR RODAMER ASSOCIATION EXECUTIVE 45.00 X 98460 0 11607 98460 0 11607 0 0 0 0 0 8000 8000 MEMBERSHIP DUES 900099 387214 387214 FEES FOR ACTIVITIES 531390 53359 53359 SPONSORSHIP INCOME 900099 24000 24000 464573 8668 8668 2473 0 2473 2473 2473 41296 21049 20247 20247 10430 9551 879 879 504840 465452 0 31388 16931 16931 110067 82550 22014 5503 58175 43631 11635 2909 9844 7383 1968 493 14104 10578 2821 705 3028 3028 13833 13833 912 912 25108 19360 4466 1282 10512 9234 1022 256 82259 61694 16452 4113 32089 31966 98 25 1368 1026 274 68 PROGRAM ACTIVITY COSTS 73043 71721 1322 DUES AND SUBSCRIPTIONS 7525 5778 1398 349 1534 1534 460332 362764 81865 15703 611393 272660 63180 0 4219 -387 15721 15721 0 0 396695 74804 26152 753596 695120 18435 19363 58007 0 196000 219441 88510 31079 360952 269883 X 392644 425237 392644 425237 753596 695120 44508 -11915 0 X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 15721 15721 0 0 LEASE LIABILITY 21914 DUES PAYABLE 9165 31079 X PART X, LINE 2: NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES BECAUSE WHAR HAS OBTAINED TAX EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501 (C)(6) AND APPLICABLE PROVISIONS OF THE HAWAI'I REVISED STATUTES. WHAR FOLLOWS ACCOUNTING STANDARDS CODIFICATION TOPIC (ASC 740), INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST, AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITION EXISTS FOR WHAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT COSTS & COGS SHOWN NET PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT COSTS & COGS SHOWN NET YPN GOLF 27001 27001 14611 YPN DINNER 9000 9000 4890 36001 36001 4890 14611 19501 16500 0 THE ARC OF KONA P O BOX 127 KEALAKEKUA HI 96750 990108896 501(C)(3) 16931 0 UNRESTRICTED SUPPORT 1 0 FORM 990, PART VI, SECTION A, LINE 1A MEMBERS OF THE EXECUTIVE COMMITTEE: LINDA SWANSON - PRESIDENT, TREY LIVINGSTON - PRESIDENT-ELECT, BLAKE KESSNER - VICE PRESIDENT, SARA LAYNE PEDRO - SECRETARY, RENE KRAFT - TREASURER, BRENDA AVERY - TREASURER-ELECT, AND TAYLOR RODAMER - ASSOCIATION EXECUTIVE NON-VOTING). FORM 990, PART VI, SECTION A, LINE 2 TWO BOARD MEMBERS WORK FOR THE SAME REALTORS FIRM. FORM 990, PART VI, SECTION A, LINE 6 ANYONE WHO HAS A REAL ESTATE LICENSE OR WORKS IN A RELATED FIELD CAN APPLY FOR MEMBERSHIP, AND IS ACCEPTED UPON PAYMENT OF DUES AND APPROVAL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS EACH YEAR AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAY REMOVE A BOARD MEMBER BY PETITION OF AT LEAST ONE-THIRD OF THE VOTING MEMBERS, AND THEN BY THREE-FOURTHS OF THE MEMBERS PRESENT AT A SPECIAL MEETING WITH QUORUM FOR SUCH A DISCUSSION. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED 990 IS REVIEWED BY THE ASSOCIATION EXECUTIVE, AFTERWHICH IT IS FORWARDED TO THE FULL BOARD, AND THEN AN OFFICER AUTHORIZES THE 990 FOR SUBMITTAL. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER, STAFF AND COMMITTEE MEMBER, SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH INDIVIDUAL: 1. HAS RECEIVED A COPY OF THIS CONFLICTS OF INTEREST POLICY; 2. HAS READ AND UNDERSTANDS THIS CONFLICTS OF INTEREST POLICY; 3. HAS AGREED TO COMPLY WITH THIS CONFLICTS OF INTEREST POLICY; 4. UNDERSTANDS WHAR IS TAX EXEMPT AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION WHAR MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OVERSEES THE EVALUATION OF THE ASSOCIATION EXECUTIVE ON AN ANNUAL BASIS. COMPENSATION IS BASED ON PERFORMANCE, ACHIEVEMENTS AND BUDGET. THE BOARD REVIEWS COMPARABLE COMPENSATION PRIMARILY FROM OTHER REALTOR ASSOCIATIONS OF COMPARABLE SIZE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON A CASE BY CASE BASIS UPON REQUEST.