Civic Intelligence

Condominium Council of Maui

EIN 20-5375581 • 501(c)6 • Wailuku, HI

Profile

To provide educational seminars to the community.

PO Box 1742Wailuku, HI 96793

ccmmaui.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.07x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.03x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

59th percentile

5.0%

Higher net margin than 59% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

20%

Faster revenue growth than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$58,690

Up $10,171 (+21%) from 2023

Liabilities

Up

$3,860

Up $2,738 (+244%) from 2023

Net Assets

Up

$54,830

Up $7,433 (+16%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin59th percentile

Revenue

Up

$147,296

Up $24,877 (+20%) from 2023

Expenses

Up

$139,863

Up $4,956 (+3.7%) from 2023

Net Income

Up

$7,433

Up $19,921 (+160%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2010: $17,884Liabilities 2010: $1,063Net Assets 2010: $16,8212010Assets 2011: $40,242Liabilities 2011: $9,254Net Assets 2011: $30,9882011Assets 2012: $71,283Liabilities 2012: $22,096Net Assets 2012: $49,1872012Assets 2013: $94,362Liabilities 2013: $32,410Net Assets 2013: $61,9522013Assets 2014: $51,763Liabilities 2014: $23,163Net Assets 2014: $28,6002014Assets 2015: $53,678Liabilities 2015: $24,856Net Assets 2015: $28,8222015Assets 2016: $69,230Liabilities 2016: $36,362Net Assets 2016: $32,8682016Assets 2017: $66,709Liabilities 2017: $40,523Net Assets 2017: $26,1862017Assets 2018: $55,317Liabilities 2018: $14,015Net Assets 2018: $41,3022018Assets 2019: $81,445Liabilities 2019: $36,899Net Assets 2019: $44,5462019Assets 2020: $68,545Net Assets 2020: $68,5452020Assets 2021: $45,861Liabilities 2021: $67Net Assets 2021: $45,7942021Assets 2022: $63,177Liabilities 2022: $3,292Net Assets 2022: $59,8852022Assets 2023: $48,519Liabilities 2023: $1,122Net Assets 2023: $47,3972023Assets 2024: $58,690Liabilities 2024: $3,860Net Assets 2024: $54,8302024

Highlighted filing

2024

Assets$58,690
Liabilities$3,860
Net Assets$54,830
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $73,867Expenses 2010: $66,039Net Income 2010: $7,8282010Revenue 2011: $70,191Expenses 2011: $56,025Net Income 2011: $14,1662011Revenue 2012: $77,308Expenses 2012: $59,109Net Income 2012: $18,1992012Revenue 2013: $75,573Expenses 2013: $62,807Net Income 2013: $12,7662013Revenue 2014: $77,149Expenses 2014: $110,503Net Income 2014: -$33,3542014Revenue 2015: $76,295Expenses 2015: $76,073Net Income 2015: $2222015Revenue 2016: $96,102Expenses 2016: $92,056Net Income 2016: $4,0462016Revenue 2017: $115,474Expenses 2017: $122,155Net Income 2017: -$6,6812017Revenue 2018: $125,685Expenses 2018: $110,569Net Income 2018: $15,1162018Revenue 2019: $136,142Expenses 2019: $132,898Net Income 2019: $3,2442019Revenue 2020: $84,372Expenses 2020: $60,373Net Income 2020: $23,9992020Revenue 2021: $16,190Expenses 2021: $38,950Net Income 2021: -$22,7602021Revenue 2022: $118,835Expenses 2022: $104,744Net Income 2022: $14,0912022Revenue 2023: $122,419Expenses 2023: $134,907Net Income 2023: -$12,4882023Revenue 2024: $147,296Expenses 2024: $139,863Net Income 2024: $7,4332024

Highlighted filing

2024

Revenue$147,296
Expenses$139,863
Net Income$7,433
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,690
Liabilities
$3,860
Net assets
$54,830
Revenue
$147,296
Expenses
$139,863
Net income
$7,433
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.59$0.04$0.55$1.47$1.40$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.47$1.22$1.35$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.03$0.60$1.19$1.05$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.16$0.39$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.69$0.84$0.60$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.37$0.45$1.36$1.33$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.14$0.41$1.26$1.11$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.41$0.26$1.15$1.22$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.36$0.33$0.96$0.92$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.25$0.29$0.76$0.76$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.23$0.29$0.77$1.11$0.33
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.32$0.62$0.76$0.63$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.22$0.49$0.77$0.59$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.09$0.31$0.70$0.56$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.17$0.74$0.66$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.0
Gross Receipts
$147,296
Mission and Program Overview

Mission

To provide educational seminars to the community.

Program Services

DescriptionGrantsExpenses
IN 2024, CCM CARRIED OUT AND FULFILLED ITS MAIN MISSION STATEMENT BY BRINGING TOGETHER PROPERTY MANAGERS, BOARDS AND PROFESSIONALS TO SHARE KNOWLEDGE, EXPERTISE AND ADVOCACY FOR COMMUNITY ASSOCIATIONS IN MAUI.--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MAX KOPPERPresident-$0--
SHARON HERITAGEVice Preside-$0--
LISA CANOTreasurer-$0--
CHRISTINE MC GUIRESecretary-$0--
WEYLIN HOKUTANDirector-$0--
PHILIP NERNEYDirector-$0--
ROBERT MISKAEDirector-$0--
DELLA W NAKAMOTODirector-$0--
ELAINE GASCONDirector-$0--
ERIN PASCUADirector-$0--
AL ANDREWSDirector-$0--
TOM BOOMERDirector-$0--
EUNISE KUNISHIGEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Condominium Council of Maui
EIN
20-5375581
Phone
8082425002
Address
PO BOX 1742, WAILUKU, HI 96793

Signing Officer

Name
Lisa Cano
Title
Treasurer
Phone
8082425002
Signed
2025-10-13
Discuss with paid preparer
Yes

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 34 travel 194 meetings 5,567 insurance 3,676 supplies 137 dues and subscriptions 941 telephone 508 bank service fees 909 donations, gifts & prizes 300 taxes 2,777 web expense 2,713 business fees 2 total 17,758”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 1,779 4,676 furniture & equipment 825 825 less accumulated depreciation 825 825 total 1,779 4,676”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 2,094 state unemployment payable 1,122 1,766”

Raw XML Appendix140 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
IRS990EZ/BooksInCareOfDetail/PhoneNum08082425002
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01885 MAIN STREET SUITE 408
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAILUKU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096793
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt046740
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt054014
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07433
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt041684
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt048519
IRS990EZ/Form990TotalAssetsGrp/EOYAmt058690
IRS990EZ/GrossReceiptsAmt0147296
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt047397
IRS990EZ/NetAssetsOrFundBalancesEOYAmt054830
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt047397
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt054830
IRS990EZ/OccupancyRentUtltsAndMaintAmt079938
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt63.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt73.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt83.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt93.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt103.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt113.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt123.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MAX KOPPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHARON HERITAGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LISA CANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTINE MC GUIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WEYLIN HOKUTAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PHILIP NERNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ROBERT MISKAE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DELLA W NAKAMOTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ELAINE GASCON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ERIN PASCUA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10AL ANDREWS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11TOM BOOMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12EUNISE KUNISHIGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01779
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04676
IRS990EZ/OtherExpensesTotalAmt017758
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE EDUCATIONAL SEMINARS TO THE COMMUNITY.
IRS990EZ/PrintingPublicationsPostageAmt0483
IRS990EZ/ProgramServiceRevenueAmt0147296
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IN 2024, CCM CARRIED OUT AND FULFILLED ITS MAIN MISSION STATEMENT BY BRINGING TOGETHER PROPERTY MANAGERS, BOARDS AND PROFESSIONALS TO SHARE KNOWLEDGE, EXPERTISE AND ADVOCACY FOR COMMUNITY ASSOCIATIONS IN MAUI.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01122
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03860
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0139863
IRS990EZ/TotalRevenueAmt0147296
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0CCMMAUI.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 34 TRAVEL 194 MEETINGS 5,567 INSURANCE 3,676 SUPPLIES 137 DUES AND SUBSCRIPTIONS 941 TELEPHONE 508 BANK SERVICE FEES 909 DONATIONS, GIFTS & PRIZES 300 TAXES 2,777 WEB EXPENSE 2,713 BUSINESS FEES 2 TOTAL 17,758
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID EXPENSES AND DEFERRED CHARGES 1,779 4,676 FURNITURE & EQUIPMENT 825 825 LESS ACCUMULATED DEPRECIATION 825 825 TOTAL 1,779 4,676
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 2,094 STATE UNEMPLOYMENT PAYABLE 1,122 1,766
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA CANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082425002
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONDOMINIUM COUNCIL OF MAUI
ReturnHeader/Filer/BusinessNameControlTxt0COND
ReturnHeader/Filer/EIN0205375581
ReturnHeader/Filer/PhoneNum08082425002
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1742
ReturnHeader/Filer/USAddress/CityNm0WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-10-25T13:36:23-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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