﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-08T19:57:25-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</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>2025-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990163894</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HAWAII BANKERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HAWA</BusinessNameControlTxt>
      <PhoneNum>8085245161</PhoneNum>
      <USAddress>
        <AddressLine1Txt>45 N KING STREET SUITE 600</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LINDA EZUKA</PersonNm>
      <PersonTitleTxt>EXEC VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>8085245161</PhoneNum>
      <SignatureDt>2026-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>CATHA LEE COMBS</PreparerPersonNm>
      <PTIN>P01711103</PTIN>
      <PhoneNum>8087911414</PhoneNum>
      <PreparationDt>2026-05-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ accountingPeriodChangeCd="CHANGE OF ACCOUNTING PERIOD" accountingPeriodChangeApprvCd="REVENUE PROCEDURE 85-58 RULES APPLY" documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.HAWAIIBA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>92191</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>78120</MembershipDuesAmt>
      <OtherRevenueTotalAmt>14071</OtherRevenueTotalAmt>
      <TotalRevenueAmt>92191</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>73088</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2824</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>23130</OtherExpensesTotalAmt>
      <TotalExpensesAmt>100042</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7851</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>150711</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>142860</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>150711</BOYAmt>
        <EOYAmt>142860</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>150711</BOYAmt>
        <EOYAmt>142860</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>150711</BOYAmt>
        <EOYAmt>142860</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 OPINIONS 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>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUSSELL 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>LINDA EZUKA</PersonNm>
        <TitleTxt>EXEC VICE PR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>30541</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>true</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>78120</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>35095</NonDeductibleLbbyngPltclCYAmt>
      <NonDedLbbyngPltclCyovAmt>32552</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>67647</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>62496</AggregateReportedDuesNtcAmt>
      <CarriedOverAmt>5151</CarriedOverAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS DETERMINED THAT THE AMOUNT ON PART III-B LINE 4 OF 5,151 TO BE ROLLED OVER TO THE NEXT FISCAL YEAR AS A REASONABLE ESTIMATE UNDER IRC SECTION 6033(E).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPLIANCE WORKSHOP 7,964 GENERAL EXCISE TAX REFUND 3,229 INSURANCE PROGRAM 2,499 CONFERENCE PROMOTION 379 TOTAL 14,071</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES TELEPHONE, INTERNET, WEBSITE 560 CONFERENCES &amp; TRAVEL 9,419 BUSINESS MEETINGS 290 DUES AND SUBSCRIPTIONS 1,426 EDUCATION AND TRAINING 10,686 GENERAL EXCISE TAX 386 MISCELLANEOUS 13 MARKETING AND PR 350 TOTAL 23,130</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 OPINIONS ON PERTINENT ISSUES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>