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Nonprofiteer
← WEST HAWAII ASSN OF REALTORS

Form 990 for tax year 2023

Filed by WEST HAWAII ASSN OF REALTORS.

Totals

Total revenue
$447,438
Total expenses
$453,492
Contributions and grants received
$3,200
Grants paid
$19,633
Program service revenue
$426,053
Investment income
$88
Other revenue
$18,097
Total assets, end of year
$753,596
Total liabilities, end of year
$360,952
Net assets or fund balances, end of year
$392,644
Program services expenses (Part IX)
$354,295
Management and general expenses
$83,915
Fundraising expenses
$15,282
Program service expenses (Part III)
$361,389

Program services were 78.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $3,200

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $378,670 · related or exempt $378,670

  • 2b · Program service revenue: FEES FOR ACTIVITIES

    total $25,571 · related or exempt $25,571

  • 2c · Program service revenue: SPONSORSHIP INCOME

    total $21,812 · related or exempt $21,812

  • 3 · Investment income

    total $88 · excluded $88

  • 6a · Gross rents

    real property $940

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $940

  • 6d · Net rental income or loss

    total $940 · excluded $940

  • 8a · Fundraising events: gross income

    $30,869

  • 8b · Fundraising events: direct expenses

    $13,272

  • 8c · Net income from fundraising events

    total $17,597 · excluded $17,597

  • 10a · Gross sales of inventory

    $6,654

  • 10b · Cost of goods sold

    $7,094

  • 10c · Net income from sales of inventory

    total -$440 · related or exempt -$440

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $18,658 · program services $18,658

  • 2 · Grants to domestic individuals

    total $975 · program services $975

  • 5 · Compensation of officers, directors and key employees

    total $106,576 · program services $79,932 · management and general $21,316 · fundraising $5,328

  • 7 · Other salaries and wages

    total $55,000 · program services $41,250 · management and general $11,000 · fundraising $2,750

  • 9 · Other employee benefits

    total $8,218 · program services $6,164 · management and general $1,643 · fundraising $411

  • 10 · Payroll taxes

    total $17,149 · program services $12,862 · management and general $3,430 · fundraising $857

  • 11b · Fees: legal

    total $4,830 · management and general $4,830

  • 11c · Fees: accounting

    total $13,213 · management and general $13,213

  • 12 · Advertising and promotion

    total $7,372 · program services $7,372

  • 13 · Office expenses

    total $24,375 · program services $18,284 · management and general $4,884 · fundraising $1,207

  • 14 · Information technology

    total $9,675 · program services $8,576 · management and general $879 · fundraising $220

  • 16 · Occupancy

    total $82,299 · program services $61,724 · management and general $16,460 · fundraising $4,115

  • 17 · Travel

    total $36,003 · program services $36,003

  • 22 · Depreciation, depletion and amortization

    total $1,811 · program services $1,358 · management and general $362 · fundraising $91

  • 23 · Insurance

    total $1,328 · program services $996 · management and general $266 · fundraising $66

  • 24a · Other expenses: PROGRAM ACTIVITY COSTS

    total $56,078 · program services $54,503 · management and general $1,575

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $6,821 · program services $5,638 · management and general $946 · fundraising $237

  • 24e · All other expenses

    total $3,111 · management and general $3,111

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $595,760 · end of year $611,393

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $63,180

  • 4 · Accounts receivable

    beginning of year $1,486 · end of year $4,219

  • 10a · Land, buildings and equipment: cost or other basis

    $15,721

  • 10b · Land, buildings and equipment: accumulated depreciation

    $15,721

  • 10c · Land, buildings and equipment, net

    beginning of year $1,812 · end of year $0

  • 15 · Other assets

    beginning of year $120,967 · end of year $74,804

  • 17 · Accounts payable and accrued expenses

    beginning of year $15,524 · end of year $18,435

  • 18 · Grants payable

    beginning of year $0 · end of year $58,007

  • 19 · Deferred revenue

    beginning of year $177,371 · end of year $196,000

  • 25 · Other liabilities

    beginning of year $128,432 · end of year $88,510

  • 27 · Net assets without donor restrictions

    beginning of year $398,698 · end of year $392,644

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

REALTOR ASSOCIATION REPRESENTING THE WESTERN HALF OF THE ISLAND OF HAWAII.

  • 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.

    Expenses $217,318 · Grants $19,633 · Revenue $392,580

  • 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.

    Expenses $144,071 · Revenue $33,033

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kristin Moreland

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Linda Swanson

    PRESIDENT-ELECT

    Total calculated
    $0
    Hours/week
    1

  • Blake Kessner

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Lance Owens

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Rene Kraft

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Trey Livingston

    TREASURER-ELECT

    Total calculated
    $0
    Hours/week
    1

  • Dylan Nonaka

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Garrett Gresham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Eric Ziemelis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Taylor Rodamer

    ASSOCIATION EXECUTIVE

    Total calculated
    $106,576
    From this org
    $94,789
    From related orgs
    $0
    Other
    $11,787
    Hours/week
    45

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.0
Source object
202413209349329006

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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