HONOLULU MARATHON ASSOCIATION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- HONOLULU MARATHON ASSOCIATION (EIN 51-0162187)
- Tax period
- 2015-03-01 to 2016-02-29
- Filed
- 2017-01-10
- IRS object ID
- 201720109349301002
- Schema version
- 2015v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-01-10T21:49:19-06:00 | ReturnTs |
| Tax Period End | 2016-02-29 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 274174400 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEE & CHING CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 MERCHANT STREET STE 1830 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 968132977 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-03-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510162187 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HONOLULU MARATHON ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HONO | BusinessNameControlTxt |
| Phone | 8087347200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3435 WAIALAE AVENUE 208 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96816 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES S BARAHAL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8087347200 | PhoneNum |
| Signature | 2017-01-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LESTER J HEE CPA | PreparerPersonNm |
| PTIN | P00988033 | PTIN |
| Phone | 8085327322 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES S BARAHAL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3435 WAIALAE AVENUE 208 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,399,467 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HONOLULUMARATHON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | PLAN, IMPLEMENT & CONDUCT ANNUAL MARATHON & ITS RELATED RACES TO PROMOTE AMATEUR SPORTS COMPETITION | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,742,767 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,384,868 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7 | PYInvestmentIncomeAmt |
| CY Investment Income | $5 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,081 | PYOtherRevenueAmt |
| CY Other Revenue | $14,594 | CYOtherRevenueAmt |
| PY Total Revenue | $6,761,855 | PYTotalRevenueAmt |
| CY Total Revenue | $6,399,467 | 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 | $495,040 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $573,229 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,535,247 | PYOtherExpensesAmt |
| CY Other Expenses | $6,126,801 | CYOtherExpensesAmt |
| PY Total Expenses | $7,030,287 | PYTotalExpensesAmt |
| CY Total Expenses | $6,700,030 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$268,432 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$300,563 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $635,962 | TotalAssetsBOYAmt |
| Total Assets EOY | $193,484 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $55,000 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $635,962 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $138,484 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PLAN, IMPLEMENT AND CONDUCT THE ANNUAL HONOLULU MARATHON AND ITS RELATED RACES TO PROMOTE AMATEUR SPORTS COMPETITION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,625,078 | ExpenseAmt |
| Revenue | $6,399,462 | RevenueAmt |
| Desc | PLAN, IMPLEMENT AND CONDUCT THE ANNUAL HONOLULU MARATHON, THE HAPALUA (HALF-MARATHON), AND ITS RELATED RACES TO PROVIDE FOR THE PARTICIPATION BY OVER 35,000 AMATEUR ATHLETES. | Desc |
| Total Program Service Expenses | $6,625,078 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | 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 | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 189 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | OFFICE MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8087347200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3435 WAIALAE AVENUE 208 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96816 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JAMES S BARAHAL | ||||||
| PRESIDENT/DIRECTOR | 40.00 | Yes (X) | Yes (X) | $0 | $182,266 | $25,900 |
| JEANETTE ML CHUN | ||||||
| SECRETARY/TREASURER | 40.00 | Yes (X) | Yes (X) | $0 | $86,240 | $0 |
| JONATHAN P CROSS | ||||||
| VICE PRES/DIRECTOR | 40.00 | Yes (X) | Yes (X) | $0 | $61,600 | $25,262 |
| RICHARD C SUTTON JR | ||||||
| VICE PRES/DIRECTOR | 30.00 | Yes (X) | Yes (X) | $0 | $36,984 | $1,752 |
| RONALD KY CHUN | ||||||
| VICE PRES/DIRECTOR | 40.00 | Yes (X) | Yes (X) | $0 | $77,440 | $911 |
| TOMMY T KONO | ||||||
| VICE PRES/DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $444,530 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $53,825 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|---|
| ASATSU-DK INC | |||||||||
| 16-12 GINZA 7-CHOME | CHUO-KU | TOKYO 104 | JA | CORPORATE RACE SUPPORT CONSULTANT/AGENT/ | $900,188 | ||||
| HAWAII CONVENTION CENTER | |||||||||
| EVENT LOCATION RENTAL/EVENT & CATERING S | $125,118 | 1801 KALAKAUA AVENUE | HONOLULU | HI | 96815 | ||||
| SODEXO | |||||||||
| CATERING SERVICES | $118,042 | 777 WARD AVENUE | HONOLULU | HI | 96814 | ||||
| GP ROADWAY SOLUTIONS | |||||||||
| ROAD SAFETY & CONING | $107,479 | 660 MAPUNAPUNA STREET | HONOLULU | HI | 96819 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RACE ENTRY & EVENT FEE | 711300 | $4,326,193 | $4,326,193 |
| CORPORATE RACE SUPPORT | 711300 | $1,693,333 | $1,693,333 |
| TENT SPACE & BOOTH INC | 711300 | $169,602 | $169,602 |
| PRE-RACE LUAU TICKETS | 711300 | $165,503 | $165,503 |
| PHOTO SALES | 711300 | $30,237 | $30,237 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,384,868 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5 | TotalRevenueColumnAmt |
| Exclusion | $5 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 711300 | BusinessCd |
| Total Revenue Column | $14,594 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,594 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $14,594 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,399,467 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,399,462 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $524,078 | TotalAmt |
| Program Services | $492,613 | ProgramServicesAmt |
| Management And General | $31,465 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,151 | TotalAmt |
| Program Services | $46,742 | ProgramServicesAmt |
| Management And General | $2,409 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,608 | TotalAmt |
| Program Services | $6,608 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,753 | TotalAmt |
| Management And General | $37,753 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,905,706 | TotalAmt |
| Program Services | $1,905,706 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,374,669 | TotalAmt |
| Program Services | $1,374,669 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,732 | TotalAmt |
| Program Services | $61,732 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,151 | TotalAmt |
| Program Services | $256,151 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,787 | TotalAmt |
| Program Services | $97,787 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,360 | TotalAmt |
| Program Services | $160,360 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,655 | TotalAmt |
| Program Services | $7,655 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,204 | TotalAmt |
| Program Services | $12,879 | ProgramServicesAmt |
| Management And General | $3,325 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,283 | TotalAmt |
| Program Services | $17,283 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| OTHER RACE OPERATIONS | $1,420,907 | $1,420,907 |
| OTHER HAPALUA EXPENSES | $312,237 | $312,237 |
| OTHER EXPO EXPENSES | $258,523 | $258,523 |
| OTHER LUAU EXPENSES | $193,226 | $193,226 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,700,030 | TotalAmt |
| Program Services | $6,625,078 | ProgramServicesAmt |
| Management And General | $74,952 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,776 | BOYAmt |
| EOY | $17,229 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,537 | BOYAmt |
| EOY | $25,169 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $240,076 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $219,116 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,164 | BOYAmt |
| EOY | $20,960 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,915 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,570 | BOYAmt |
| EOY | $130,126 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635,962 | BOYAmt |
| EOY | $193,484 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $55,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $55,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635,962 | BOYAmt |
| EOY | $138,484 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635,962 | BOYAmt |
| EOY | $138,484 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635,962 | BOYAmt |
| EOY | $193,484 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$300,563 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$196,915 | PriorPeriodAdjustmentsAmt |
| 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 A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,023,030 | CurrentTaxYearMinus4YearsAmt |
| Total | $2,023,030 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,242,009 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,011,210 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,741,335 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,761,848 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,399,462 | CurrentTaxYearAmt |
| Total | $31,155,864 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,265,039 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,011,210 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,741,335 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,761,848 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,399,462 | CurrentTaxYearAmt |
| Total | $33,178,894 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,866,666 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,843,374 | CurrentTaxYearMinus3YearsAmt |
| Total | $3,710,040 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,866,666 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,843,374 | CurrentTaxYearMinus3YearsAmt |
| Total | $3,710,040 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,468,854 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $48 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $48 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,265,049 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,011,228 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,741,343 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,761,855 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,399,467 | CurrentTaxYearAmt |
| Total | $33,178,942 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.88820 | PublicSupportCY509Pct |
| Public Support PY509 | 0.83340 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00380 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $239,754 | OtherCostOrOtherBasisAmt |
| Depreciation | $218,794 | DepreciationAmt |
| Book Value | $20,960 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $322 | OtherCostOrOtherBasisAmt |
| Depreciation | $322 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,960 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RECEIVABLE FROM ASATSU | Desc |
| Book Value | $130,126 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $130,126 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FHB BUSINESS FIRSTLINE | Desc |
| Amt | $55,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $55,000 | TotalLiabilityAmt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 1 | PROGRAM SERVICESFUNDRAISING, PROGRAM SERVICES | 1) DATA ENTRY AND RACE FEE COLLECTION, 2) BROADCAST AND TELECAST RACE, | $2,305,208 |
| 3) ADVERTISE, DISTRIBUTE, LEASE, MANUFACTURE, PROMOTE, PUBLIC RELATIONS, RENT, SELL, AND SERVICE HONOLULU MARTHON'S NAME AND PRODUCTS IN JAPAN | |||||
| 3) ADVERTISE, DISTRIBUTE, LEASE, MANUFACTURE, PROMOTE, PUBLIC RELATIONS, RENT, SELL, AND SERVICE HONOLULU MARTHON'S NAME AND PRODUCTS IN JAPAN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $2,305,208 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $2,305,208 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES S BARAHAL | PersonNm |
| Title | PRESIDENT/DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $182,266 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $25,900 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $25,900 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $182,266 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE J, PART II, COLUMN B (I), LINE 1(II): | FormAndLineReferenceDesc |
| Explanation | HMA LEASED EMPLOYEE THROUGH ALTRES, INC. AND HAS REPORTED THE BASE COMPENSATION UNDER PART II, COLUMN B(I), LINE 1(II). | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNA H BARAHAL | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | WIFE OF JAMES S. BARAHAL, PRESIDENT/DIRECTOR OF HMA | RelationshipDescriptionTxt |
| Transaction | $46,000 | TransactionAmt |
| Transaction | COMPENSATION OF LEASED EMPLOYEE WHO MANAGES AND CONDUCTS THE RACE EXPOSITION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | FAMILY RELATIONSHIP - RONALD K.Y. CHUN (VP/DIRECTOR) AND JEANETTE M.L. CHUN (SECRETARY/TREASURER) |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD REVIEWS A DRAFT OF THE RETURN BEFORE THE RETURN IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, THERE IS A MEETING TO GO OVER CONFLICT OF INTEREST AND COMPENSATION ISSUES. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPARABILITY DATA FROM OTHER MARATHONS ARE USED TO DETERMINE COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | ORGANIZATION DOCUMENTS ARE AVAILABLE FOR INSPECTION AT HMA'S ADDRESS UPON REQUEST. |
| FORM 990, PART VII, SECTION A, LINE 1A, COLUMN E: | HMA LEASED EMPLOYEES THROUGH ALTRES, INC. AND HAS REPORTED THE COMPENSATION UNDER COLUMN E. |
| FORM 990, PART IX, LINE 11G | DATA ENTRY SERVICES: PROGRAM SERVICE EXPENSES 300,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300,000. CORPORATE RACE SUPPORT CONSULTANT: PROGRAM SERVICE EXPENSES 336,668. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 336,668. AGENT: PROGRAM SERVICE EXPENSES 263,520. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 263,520. LEASED EMPLOYEES: PROGRAM SERVICE EXPENSES 167,512. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 167,512. PRE-RACE-POST TEMPORARY HIRES, ENTERTAINERS, SECURITY, TRANSLATORS, ETC: PROGRAM SERVICE EXPENSES 838,006. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 838,006. |