SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public
Inspection
Name of the organization
WAIKIKI BEACH SPECIAL IMPROVEMENT
DISTRICT ASSOCIATION
Employer identification number

47-4494508
Return Reference Explanation
FORM 990 - ORGANIZATION'S MISSION THE WAIKIKI BEACH SPECIAL IMPROVEMENT DISTRICT IS DEDICATED TO CARRY OUT AND EXECUTE THE RESPONSIBILITIES AND ACTIVITIES PRESCRIBED IN THE WAIKIKI BEACH SPECIAL IMPROVEMENT DISTRICT PLAN FOR THE CITY AND COUNTY OF HONOLULU SPECIAL IMPROVEMENT DISTRICT NO. 3, ESTABLISHED BY ORDINANCE OF THE CITY COUNCIL, CITY AND COUNTY OF HONOLULU, AND PREPARED AND SPONSORED BY THE WAIKIKI IMPROVEMENT ASSOCIATION PURSUANT TO HAWAII REVISED STATUTE 46-80.5 AND REVISED ORDINANCES OF HONOLULU 1990, CHAPTER 36; TO RELIEVE THE BURDENS OF GOVERNMENT AND ENHANCE THE QUALITY OF LIFE IN WAIKIKI BY ENSURING THE COORDINATED MANAGEMENT AND LONG TERM SUSTAINABILITY OF WAIKIKI BEACH; TO WORK IN PARTNERSHIP WITH GOVERNMENT AND THE PRIVATE SECTOR TO DEVELOP AND IMPLEMENT PROGRAMS THAT PROMOTE THE OVERALL VITALITY OF WAIKIKI BEACH AND THE STATE OF HAWAII BY STRENGTHENING THEIR ROLES ON BEHALF OF ALL RESIDENTS OF HAWAII AND AS A WORLD-CLASS RESORT DESTINATION FOR VISITORS; TO OPERATE EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, LITERARY, EDUCATIONAL AND SCIENTIFIC PURPOSES, WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, INCLUDING FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE OF 1986 (OR ANY FUTURE CORRESPONDING PROVISIONS).
FORM 990, PAGE 6, PART VI, LINE 6 THE CORPORATION SHALL HAVE THREE (3) CLASSES OF MEMBERSHIP: (I) CLASS A MEMBERS SHALL CONSIST OF THE ASSESSED FEE SIMPLE OWNERS AND GROUND LESSEES OF RECORD OF THE REAL PROPERTY LOCATED WITHIN THE WAIKIKI BEACH SID, PROVIDED HOWEVER THAT THE CITY AND COUNTY OF HONOLULU SHALL NOT BE ELIGIBLE FOR CLASS A MEMBERSHIP; (II) CLASS B MEMBERS SHALL CONSIST OF THE COMMERCIAL TENANTS LEASING SPACE WITHIN THE WAIKIKI BEACH SID WHO HAVE APPLIED FOR AND BEEN ADMITTED TO MEMBERSHIP IN ACCORDANCE WITH THE PROCEDURES SET FORTH IN THE BYLAWS; AND (III) CLASS C MEMBERS SHALL CONSIST OF FEE OWNERS AND GROUND LESSEES OF RECORD OF THE REAL PROPERTY LOCATED WITHIN THE WAIKIKI BEACH SID WHO ARE EXEMPT FROM PAYING ASSESSMENTS UNDER THE BYLAWS, NONVOTING EX OFFICIO MEMBERS OF THE BOARD OF DIRECTORS, AND SUCH OTHER PERSONS HAVING AN INTEREST IN THE CHARITABLE PURPOSE OF THE CORPORATION (EACH OF WHOM, WHERE APPLICABLE, HAS APPLIED FOR AND BEEN ADMITTED TO MEMBERSHIP IN ACCORDANCE WITH THE PROCEDURES SET FORTH IN THE BYLAWS).
FORM 990, PAGE 6, PART VI, LINE 7A VOTING RIGHTS SHALL BE RESERVED TO THE CLASS A AND CLASS B MEMBERS ONLY AND SHALL BE WEIGHTED IN ACCORDANCE WITH THE BYLAWS. VOTING RIGHTS FOR EACH CLASS A MEMBER SHALL BE BASED ON THE AMOUNT OF ASSESSMENTS PAID OR TO BE PAID BY THE CLASS A MEMBER UNDER THE PLAN. VOTING RIGHTS FOR EACH CLASS B MEMBER SHALL BE BASED ON THE AMOUNT OF SQUARE FEET OF NET RENTABLE COMMERCIAL SPACE LEASED BY THE CLASS B MEMBER IN THE WAIKIKI BEACH SID.
FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY THE EXECUTIVE COMMITTEE BEFORE FILED WITH THE INTERNAL REVENUE SERVICES.
FORM 990, PAGE 6, PART VI, LINE 18 DOCUMENTS MADE AVAILABLE UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G WAIKIKI BEACH COORDINATOR 96,356 0 0 TEMPORARY CONTRACT HELP 8,901 0 0
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2015


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