Hawaii Surfing Association

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.

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.

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.