HAWAII LONGLINE ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: HAWAII LONGLINE ASSOCIATION (EIN 99-0348919)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-12
IRS object ID: 202003179349309235
Schema version: 2019v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-12T18:33:14-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	830622727	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	THE CPA COLLECTIVE LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	711 KAPIOLANI BOULEVARD SUITE 1430	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	990348919	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HAWAII LONGLINE ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HAWA	BusinessNameControlTxt
Phone	8085372905	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1131 NORTH NIMITZ HIGHWAY	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96817	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SEAN MARTIN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8085372905	PhoneNum
Signature	2020-11-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RONELLE K MATSUNAMI CPA	PreparerPersonNm
PTIN	P01309535	PTIN
Phone	8088331183	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	108.174.40.170	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-12	IPDt
IP Tm	14:24:03	IPTm
IP Timezone	HS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	525F9B3FC5AEDD97A3D04D64E00F094989A24F8E	AtSubmissionCreationDeviceId
At Submission Filing Device Id	692121ABB28707967EF8C5B3915CB429FC5A9DA5	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-04-22 16:20:28Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SEAN MARTIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1131 NORTH NIMITZ HIGHWAY	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96817	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,585,071	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.HAWAIILONGLINE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	PARTICIPATING AND PROVIDING INPUT ON FISHERY CONSERVATION AND MANAGEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,596,326	PYContributionsGrantsAmt
CY Contributions Grants	$1,570,655	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$827	PYInvestmentIncomeAmt
CY Investment Income	$14,416	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,597,153	PYTotalRevenueAmt
CY Total Revenue	$1,585,071	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$136,207	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$996,230	PYOtherExpensesAmt
CY Other Expenses	$1,081,208	CYOtherExpensesAmt
PY Total Expenses	$996,230	PYTotalExpensesAmt
CY Total Expenses	$1,217,415	CYTotalExpensesAmt
PY Revenues Less Expenses	$600,923	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$367,656	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,472,256	TotalAssetsBOYAmt
Total Assets EOY	$2,839,912	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,472,256	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,839,912	NetAssetsOrFundBalancesEOYAmt
Mission	ADVANCE THE INTERESTS OF THE HAWAII LONGLINE FISHING FLEET AND ASSOCIATED SEAFOOD INDUSTRY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	HELPED FORMULATE FISHERY REGULATIONS RELATED TO TARGET AND NON-TARGET CATCH INCLUDING PROTECTED SPECIES MITIGATION MEASURES AS WELL AS PUBIC RELATIONS STRATEGY.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8085372905	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1131 NORTH NIMITZ HIGHWAY	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96817	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SEAN MARTIN
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROGER DANG
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE GOTO
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
KHANG DANG
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
JIM COOK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICHARD GALLIMORE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN MYKING
DIRECTOR	1.00	Yes (X)		$0	$0	$0
VINH TRAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KIM LU
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERIC KINGMA
EXECUTIVE DIRECTOR	40.00		Yes (X)	$136,207	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$136,207	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
STOEL RIVES LLP
600 UNIVERSITY STREET SUITE 3600	SEATTLE	WA	981013197	LEGAL SERVICES	$196,844
K&L GATES LLP
925 FOURTH AVENUE SUITE 2900	SEATTLE	WA	981041158	LEGAL SERVICES	$120,836

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Membership Dues	$1,570,655	MembershipDuesAmt
Total Contributions	$1,570,655	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,416	TotalRevenueColumnAmt
Exclusion	$14,416	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,585,071	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$14,416	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$136,207	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$330,969	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,293	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$49,517	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$14,216	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,651	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$43,901	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,407	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
RESEARCH ACTIVITIES	$625,068
OTHER	$4,000
TAXES	$1,680
DUES AND SUBSCRIPTIONS	$506

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,217,415	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,955,782	BOYAmt
EOY	$328,808	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$516,474	BOYAmt
EOY	$2,511,104	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,472,256	BOYAmt
EOY	$2,839,912	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,472,256	BOYAmt
EOY	$2,839,912	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,472,256	BOYAmt
EOY	$2,839,912	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,472,256	BOYAmt
EOY	$2,839,912	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$367,656	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$1,570,655	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$1,850	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$1,850	NonDeductibleLbbyngPltclTotAmt
Carried Over	$0	CarriedOverAmt
Taxable	$1,850	TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS ELECT THE GOVERNING BODY BUT DO NOT HAVE THE RIGHT TO APPROVE THE DECISIONS OF THE GOVERNING BODY. THE MEMBERS DO NOT RECEIVE ANY ASSETS OF THE ORGANIZATION UPON DISSOLUTION.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS GIVEN TO THE PRESIDENT FOR REVIEW AND SIGNATURE BEFORE FILING.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CONTACT INFORMATION IS AVAILABLE ON THE ORGANIZATION'S WEBSITE.