﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-12-05T14:01:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>651203311</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WIKOFF COMBS &amp; CO LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1001 BISHOP STREET SUITE 2760</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968133486</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990163894</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HAWAII BANKERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HAWA</BusinessNameControlTxt>
      <PhoneNum>8085245161</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1000 BISHOP STREET SUITE 301B</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>968134203</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LINDA EZUKA JAN - MAY</PersonNm>
      <PersonTitleTxt>EXEC VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>8085245161</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CATHA LEE COMBS</PreparerPersonNm>
      <PTIN>P01711103</PTIN>
      <PhoneNum>8087911414</PhoneNum>
      <PreparationDt>2024-11-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.HAWAIIBANKERS.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>129094</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>127035</MembershipDuesAmt>
      <OtherRevenueTotalAmt>2059</OtherRevenueTotalAmt>
      <TotalRevenueAmt>129094</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>25100</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>101949</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>12997</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>7721</OtherExpensesTotalAmt>
      <TotalExpensesAmt>147767</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18673</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>153333</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>134660</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>153333</BOYAmt>
        <EOYAmt>134660</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>153333</BOYAmt>
        <EOYAmt>134660</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>153333</BOYAmt>
        <EOYAmt>134660</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TRADE ASSOCIATION FOR HAWAI'I BANKS THAT ARE MEMBERS OF THE HAWAI'I BANKERS ASSOCIATION. OUR PURPOSE IS TO REPRESENT THE MEMBER BANKS REGARDING EDUCATION AND TRAINING ISSUES, AS WELL AS WORKING WITH THE VARIOUS COMMITTEES OF HBA, AND EXPRESSING ANALYSIS AND OPIONIONS ON PERTINENT ISSUES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING THE YEAR, HBA PROVIDED TRAINING AND INFORMATION FOR BANK EMPLOYEES, AS WELL AS INFORMATION TO OTHER EXTERNAL STAKEHOLDERS IN THE STATE OF HAWAII.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRYAN LUKE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUSELL LAU</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB HARRISON</PersonNm>
        <TitleTxt>SECRETARY-TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANN TERANISHI</PersonNm>
        <TitleTxt>MEMBER/EXEC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER HO</PersonNm>
        <TitleTxt>MEMBER/EXEC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARNOLD MARTINES</PersonNm>
        <TitleTxt>MEMBER/EXEC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VERNON HIRATA</PersonNm>
        <TitleTxt>MEMBER/EXEC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MONA CHOY</PersonNm>
        <TitleTxt>MEMBER/EXEC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEAL K OKABAYASHI JUN - DEC</PersonNm>
        <TitleTxt>EXEC VICE PR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>28000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA EZUKA JAN - MAY</PersonNm>
        <TitleTxt>EXEC VICE PR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>17452</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">true</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LINDA EZUKA</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1000 BISHOP STREET SUITE 301B</AddressLine1Txt>
          <AddressLine2Txt>1000 BISHOP STREET SUITE 301B</AddressLine2Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>968134203</ZIPCd>
        </USAddress>
        <PhoneNum>8085245161</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>127035</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>52832</NonDeductibleLbbyngPltclCYAmt>
      <NonDeductibleLbbyngPltclTotAmt>52832</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>6352</AggregateReportedDuesNtcAmt>
      <CarriedOverAmt>46480</CarriedOverAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS DETERMINED THAT THE AMOUNT ON PART III-B LINE 4 OF 46,480 TO BE ROLLED OVER TO THE NEXT FISCAL YEAR AS A REASONABLE ESTIMATE UNDER IRC 6033(E).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ROYALTIES 2,059 TOTAL 2,059</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: HAWAII COMMUNITY FOUNDATION ADDRESS: 827 FORT STREET MALL HONOLULU, HI 96813 CASH CONTRIBUTION: 25,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 1,362 TELEPHONE, INTERNET, WEBSITE 3,421 CONFERENCES &amp; TRAVEL 913 INSURANCE 622 DUES AND SUBSCRIPTIONS 364 GENERAL EXCISE TAX 234 MISCELLANEOUS 805 TOTAL 7,721</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TRADE ASSOCIATION FOR HAWAI'I BANKS THAT ARE MEMBERS OF THE HAWAI'I BANKERS ASSOCIATION. OUR PURPOSE IS TO REPRESENT THE MEMBER BANKS REGARDING EDUCATION AND TRAINING ISSUES, AS WELL AS WORKING WITH THE VARIOUS COMMITTEES OF HBA, AND EXPRESSING ANALYSIS AND OPIONIONS ON PERTINENT ISSUES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>