HONOLULU MARATHON ASSOCIATION: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: HONOLULU MARATHON ASSOCIATION (EIN 51-0162187)
Tax period: 2014-03-01 to 2015-02-28
Filed: 2016-01-11
IRS object ID: 201630119349301568
Schema version: 2014v6.0
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
Form 990
Schedule A
Schedule D
Schedule F
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-01-11T19:11:53-06:00	ReturnTs
Tax Period End	2015-02-28	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	737 BISHOP STREET SUITE 2360	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	968133214	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-03-01	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	2016-01-11	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	2014	TaxYr
Build TS	2016-04-25 22:37:26Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
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	$6,761,855	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	$6,732,439	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,742,767	CYProgramServiceRevenueAmt
PY Investment Income	$8	PYInvestmentIncomeAmt
CY Investment Income	$7	CYInvestmentIncomeAmt
PY Other Revenue	$8,896	PYOtherRevenueAmt
CY Other Revenue	$19,081	CYOtherRevenueAmt
PY Total Revenue	$6,741,343	PYTotalRevenueAmt
CY Total Revenue	$6,761,855	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	$402,763	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$495,040	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,304,287	PYOtherExpensesAmt
CY Other Expenses	$6,535,247	CYOtherExpensesAmt
PY Total Expenses	$6,707,050	PYTotalExpensesAmt
CY Total Expenses	$7,030,287	CYTotalExpensesAmt
PY Revenues Less Expenses	$34,293	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$268,432	CYRevenuesLessExpensesAmt
Total Assets BOY	$904,394	TotalAssetsBOYAmt
Total Assets EOY	$635,962	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$904,394	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$635,962	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	$6,953,343	ExpenseAmt
Revenue	$6,761,848	RevenueAmt
Desc	PLAN, IMPLEMENT AND CONDUCT THE ANNUAL HONOLULU MARATHON, THE HAPALUA OR HALF-MARATHON, AND ITS RELATED RACES TO PROVIDE FOR THE PARTICIPATION BY OVER 35,000 AMATEUR ATHLETES.	Desc
Total Program Service Expenses	$6,953,343	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	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	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	0	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	221	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
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	0	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	JEANETTE ML CHUN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8089460539	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1635 CITRON STREET	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96826	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	$110,943	$23,513
JEANETTE ML CHUN
SECRETARY/TREASURER	40.00	Yes (X)	Yes (X)	$0	$57,493	$0
JONATHAN P CROSS
VICE PRES/DIRECTOR	40.00	Yes (X)	Yes (X)	$400	$71,867	$22,992
RICHARD C SUTTON JR
VICE PRES/DIRECTOR	35.00	Yes (X)	Yes (X)	$0	$21,120	$7,748
RONALD KY CHUN
VICE PRES/DIRECTOR	40.00	Yes (X)	Yes (X)	$0	$51,627	$878
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	$400	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$313,050	TotReportableCompRltdOrgAmt
Total Other Compensation	$55,131	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 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/	$1,089,736
PACIFIC SPORT EVENTS & TIMING
				COMPUTER TIME & TRACKING/EVENT MANAGEMEN	$269,702	PO BOX 757	KULA	HI	96790
SODEXO
				CATERING SERVICES	$157,578	777 WARD AVENUE	HONOLULU	HI	96814
HAWAII CONVENTION CENTER
				EVENT LOCATION RENTAL/EVENT & CATERING S	$123,485	1801 KALAKAUA AVENUE	HONOLULU	HI	96815
GP ROADWAY SOLUTIONS
				ROAD SAFETY & CONING	$102,981	660 MAPUNAPUNA STREET	HONOLULU	HI	96819

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RACE ENTRY & EVENT FEE	711300	$4,702,875	$4,702,875
CORPORATE RACE SUPPORT	711300	$1,719,524	$1,719,524
PRE-RACE LUAU TICKETS	711300	$181,597	$181,597
PHOTO SALES	711300	$85,714	$85,714
BOOTH INCOME	711300	$33,650	$33,650

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,407	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,407	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,742,767	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7	TotalRevenueColumnAmt
Exclusion	$7	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	711300	BusinessCd
Total Revenue Column	$19,081	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,081	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$19,081	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,761,855	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,761,848	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$7	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	$435,688	TotalAmt
Program Services	$411,315	ProgramServicesAmt
Management And General	$24,373	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$59,352	TotalAmt
Program Services	$56,934	ProgramServicesAmt
Management And General	$2,418	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$10,862	TotalAmt
Program Services	$10,862	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$46,635	TotalAmt
Management And General	$46,635	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,480,630	TotalAmt
Program Services	$2,480,630	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,372,333	TotalAmt
Program Services	$1,372,333	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$199,892	TotalAmt
Program Services	$199,892	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$383,894	TotalAmt
Program Services	$383,894	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$88,179	TotalAmt
Program Services	$88,179	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$127,373	TotalAmt
Program Services	$127,373	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,885	TotalAmt
Program Services	$3,885	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$35,732	TotalAmt
Program Services	$32,214	ProgramServicesAmt
Management And General	$3,518	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$13,221	TotalAmt
Program Services	$13,221	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
OTHER RACE OPERATIONS	$1,249,612	$1,249,612
OTHER LUAU EXPENSES	$200,167	$200,167
OTHER HAPALUA EXPENSES	$176,755	$176,755
OTHER EXPO EXPENSES	$146,077	$146,077

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,030,287	TotalAmt
Program Services	$6,953,343	ProgramServicesAmt
Management And General	$76,944	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$337,704	BOYAmt
EOY	$218,776	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$32,630	BOYAmt
EOY	$32,537	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$240,076	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$202,912	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$57,505	BOYAmt
EOY	$37,164	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$188,306	BOYAmt
EOY	$196,915	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$288,249	BOYAmt
EOY	$150,570	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$904,394	BOYAmt
EOY	$635,962	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$904,394	BOYAmt
EOY	$635,962	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$904,394	BOYAmt
EOY	$635,962	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$904,394	BOYAmt
EOY	$635,962	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$268,432	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 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	$1,725,532	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,023,030	CurrentTaxYearMinus3YearsAmt
Total	$3,748,562	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,190,920	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,242,009	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,011,210	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,741,335	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,761,848	CurrentTaxYearAmt
Total	$28,947,322	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,916,452	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,265,039	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,011,210	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,741,335	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,761,848	CurrentTaxYearAmt
Total	$32,695,884	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,632,979	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,866,666	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,843,374	CurrentTaxYearMinus2YearsAmt
Total	$5,343,019	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	$1,632,979	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,866,666	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,843,374	CurrentTaxYearMinus2YearsAmt
Total	$5,343,019	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$27,352,865	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$123,271	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7	CurrentTaxYearAmt
Total	$123,314	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$123,271	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$18	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7	CurrentTaxYearAmt
Total	$123,314	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,039,723	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,265,049	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,011,228	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,741,343	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,761,855	CurrentTaxYearAmt
Total	$32,819,198	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.83340	PublicSupportCY509Pct
Public Support PY509	0.77040	PublicSupportPY509Pct
Investment Income CY	0.00380	InvestmentIncomeCYPct
Investment Income PY	0.01000	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	$202,590	DepreciationAmt
Book Value	$37,164	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	$37,164	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	RECEIVABLE FROM ASATSU	Desc
Book Value	$150,570	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$150,570	TotalBookValueOtherAssetsAmt

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,	$2,521,553
				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	$2,521,553	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$2,521,553	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 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	$18,000	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 437,143. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 437,143. CORPORATE RACE SUPPORT CONSULTANT: PROGRAM SERVICE EXPENSES 351,428. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 351,428. AGENT: PROGRAM SERVICE EXPENSES 301,165. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 301,165. LEASED EMPLOYEES: PROGRAM SERVICE EXPENSES 239,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 239,682. PRE-RACE-POST TEMPORARY HIRES, ENTERTAINERS, SECURITY, TRANSLATORS, ETC: PROGRAM SERVICE EXPENSES 1,151,212. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,151,212.