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Nonprofit · EIN 99-0341432

HAWAII AMATEUR SURFING ASSOCIATION

Tax-exempt · KAILUA, HI 96734

Financials

$258K$263K2023$380K$395K2024$237K$227K2025
Revenue Expenses · by fiscal year end
Financials of HAWAII AMATEUR SURFING ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$236,860$227,444$9,416$82,001$0$82,001
December 31, 2024990$379,956$394,889-$14,933$72,585$0$72,585
December 31, 2023990$258,158$262,808-$4,650$87,518$0$87,518
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$125,522
Program service revenue
$95,582
Investment income
$4
Other revenue
$15,752

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$31,164
Salaries, compensation and benefits (total)
$31,164
Professional fundraising fees
$0
Accounting fees
$12,314
Depreciation
$1,817
Program services (functional)
$178,522
Management and general (functional)
$48,922

Balance sheet and other

Total assets, start of year
$72,585
Total assets, end of year
$82,001
Total liabilities, end of year
$0
Net assets, end of year
$82,001
Land, buildings and equipment
$2,483
Gross unrelated business income
$4
Gross receipts
$236,860
Employees
0
Volunteers
0
Year formed
2004
State of legal domicile
HI

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
WENDELL AOKIPRESIDENT & DIRECTOR
Officer
25$27,889
RAYMOND SHITOTREASURER & DIRECTOR
Officer
12$2,775
JACK SHIPLEYVICE-PRESIDENT & DIRECTOR
Officer
2$500
BERNIE BAKERSECRETARY & DIRECTOR
Officer
1$0
JAMES CLANCYDIRECTOR
Officer
3$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
WENDELL AOKIPRESIDENT & DIRECTOR
Officer
25$73,930
RAYMOND SHITOTREASURER & DIRECTOR
Officer
12$2,825
JACK SHIPLEYVICE-PRESIDENT & DIRECTOR
Officer
2$2,030
BERNIE BAKERSECRETARY & DIRECTOR
Officer
1$0
JAMES CLANCYDIRECTOR
Officer
3$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
WENDELL AOKIPRESIDENT & DIRECTOR
Officer
25$26,003
RAYMOND SHITOTREASURER & DIRECTOR
Officer
12$2,830
JACK SHIPLEYVICE-PRESIDENT & DIRECTOR
Officer
2$2,810
BERNIE BAKERSECRETARY & DIRECTOR
Officer
1$0
JAMES CLANCYDIRECTOR
Officer
3$0

Address and contacts

Address (IRS master file)
150 HAMAKUA DR, KAILUA, HI 96734-2825
In care of
% WENDELL AOKI
Principal officer (990 for 2025)
WENDELL AOKI, 150 HAMAKUA DRIVE PMB 822, KAILUA, HI 96734
Signed the 990
WENDELL AOKI, PRESIDENT
Phone
(808) 263-9322
Return prepared by
WICKLUND FINANCIAL SERVICES LLC

Mission

NONE

990 for the year ended December 31, 2025

Program accomplishments

  • 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.
    Expenses $178,522 · revenue $111,334
  • 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.
  • 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.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
99-0341432
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2001
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$82,001
Income (IRS master file)
$236,860

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$236,860$227,444$82,001IRS
990December 2024$379,956$394,889$72,585IRS
990December 2023$258,158$262,808$87,518XML
990December 2022$220,231$174,779$92,168IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0341432).

Questions about HAWAII AMATEUR SURFING ASSOCIATION

What is the EIN of HAWAII AMATEUR SURFING ASSOCIATION?
The employer identification number (EIN) of HAWAII AMATEUR SURFING ASSOCIATION is 99-0341432.
Is HAWAII AMATEUR SURFING ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to HAWAII AMATEUR SURFING ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HAWAII AMATEUR SURFING ASSOCIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of HAWAII AMATEUR SURFING ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HAWAII AMATEUR SURFING ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of HAWAII AMATEUR SURFING ASSOCIATION?
The 990 for the year ended December 31, 2025 names WENDELL AOKI.
Who are the officers and directors of HAWAII AMATEUR SURFING ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $27,889 (WENDELL AOKI, PRESIDENT & DIRECTOR).
How much revenue does HAWAII AMATEUR SURFING ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $236,860, expenses of $227,444 and total assets of $82,001 at year end.

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