Civic Intelligence

Fern Acres Community Association

EIN 23-7100729 • 501(c)4 • Kurtistown, HI

Profile

Road maintenance and Homeowner's Community Association

PO Box 582Kurtistown, HI 96760

fernacres.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.02x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

88th percentile

32%

Faster asset growth than 88% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

92%

Faster revenue growth than 90% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$658,559

Up $66,347 (+11%) from 2021

Liabilities

Down

$16,946

Down $3,874 (-19%) from 2021

Net Assets

Up

$641,613

Up $70,221 (+12%) from 2021

Operations
Liabilities / Revenue54th percentileNet Margin88th percentile

Revenue

Up

$920,124

Up $518,818 (+129%) from 2021

Expenses

Up

$489,488

Up $207,149 (+73%) from 2021

Net Income

Up

$430,636

Up $311,669 (+262%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$800K$600K$400K$200K$0Assets 2020: $610,182Liabilities 2020: $37,410Net Assets 2020: $572,7722020Assets 2021: $592,212Liabilities 2021: $20,820Net Assets 2021: $571,3922021Assets 2024: $658,559Liabilities 2024: $16,946Net Assets 2024: $641,6132024

Highlighted filing

2024

Assets$658,559
Liabilities$16,946
Net Assets$641,613
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

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

$1.0M$500K$0Revenue 2020: $471,001Expenses 2020: $300,915Net Income 2020: $170,0862020Revenue 2021: $401,306Expenses 2021: $282,339Net Income 2021: $118,9672021Revenue 2024: $920,124Expenses 2024: $489,488Net Income 2024: $430,6362024

Highlighted filing

2024

Revenue$920,124
Expenses$489,488
Net Income$430,636
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$658,559
Liabilities
$16,946
Net assets
$641,613
Revenue
$920,124
Expenses
$489,488
Net income
$430,636
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.59$0.17$6.42$9.20$4.89$4.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.92$0.21$5.71$4.01$2.82$1.19
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.10$0.37$5.73$4.71$3.01$1.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 25, 2025
Return Version
2024v5.0
Gross Receipts
$920,124
Mission and Program Overview

Mission

Road Maintenance and Community Association

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$238,753$333,626▲ $94,873
Accounts Receivable$189,704$226,014▲ $36,310
Land, Buildings, and Equipment, Net$35,805$62,897▲ $27,092
Savings and Temporary Cash Investments$30,488$30,494▲ $6
Prepaid Expenses and Deferred Charges$0$2,230▲ $2,230
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$497,431$658,559▲ $161,128
Other Assets Total$2,681$3,298▲ $617
Liabilities
Deferred Revenue-$7,458-
Accounts Payable and Accrued Expenses$35$4,338▲ $4,303
Mortgage Notes Payable Secured by Investment Property$7,069$2,879▼ $4,190
Other Liabilities$2,430$2,271▼ $159
Total Liabilities$9,534$16,946▲ $7,412
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$487,897$641,613▲ $153,716
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$487,897$641,613▲ $153,716
Total Liabilities and Net Assets / Fund Balance$497,431$658,559▲ $161,128

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$25,000-$0
Equipment$37,897$81,599$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
John R PaikuliPresident
Patti PintoVice President
Cristi Fieldsmember
Hank Schultzmember
Mark Laretmember
Rick Kalaulimember
Roy Kalilimember
Claudia ZiroliSecretary
Joseph UttTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Willocks ConstructionPaving16209 Melekahiwa Pl, Keaau, HI 96749$244,458
Revenue and Support

Revenue Composition

Contributions and Grants
$3,192
Program Service Revenue
$916,932
Investment Income
$0
Other Revenue
$0
All Other Contributions
$148
Change in Net Assets
$430,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,247
Salaries, Compensation, and Employee Benefits$126,241
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,394$0$0$116,394
Payroll Taxes$9,847$0$0$9,847
Other Expenses$4,292$0$0$4,292
Office Expenses$2,527$0$0$2,527
Fees for Services Accounting$700$0$0$700
Fees for Services Legal$500$0$0$500
Total Functional Expenses$489,488$0$0$489,488
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Total Liabilities$2,271
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Vice president and secretary are sisters.”

Form 990, Part VI, Section A, Line 6

“We have approximately 160 members that pay a voluntary $35 fee per year.”

Form 990, Part VI, Section A, Line 7A

“Each year members vote by ballot for their Board of Director officers who are up for re-election. At this time members may also run for office and or request a candidate of their preference. The Board of Directors appoint members to join the Board if a member resigns before the next election.”

Form 990, Part VI, Section B, Line 11B

“Each year, the 990 is presented to the Board of Directors for review before submitting.”

Form 990, Part VI, Section C, Line 19

“Information is available at the Board of Directors meeting each month, on website and upon request.”

Filing and Contact Details

Filer

Filer Name
Fern Acres Community Association
EIN
23-7100729
Phone
8089686006
Address
PO Box 582, Kurtistown, HI 96760

Signing Officer

Name
John Paikuli
Title
President
Phone
8089686006
Signed
2025-09-25

Organization Details

Formed
1973
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
160
Employees
5
Volunteers
9
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

“Fern Acres Community Association updated its accounting to comply with FASB ASC 958. Prior year balances were corrected to reflect accurate net assets and depreciation. The prior period adjustment was made to reflect the corrections. The change is to provide accuracy and transparency of Fern Acres Community Association's financial statements.”

Raw XML AppendixShowing 400 of 438 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
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IRS990/AllOtherContributionsAmt0148
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum08089686006
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IRS990/BooksInCareOfDetail/USAddress/CityNm0Kurtistown
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IRS990/CollectionsOfArtInd00
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IRS990/CreditCounselingInd00
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt07458
IRS990/DelegationOfMgmtDutiesInd00
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IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
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IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04988
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0285379
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0474269
IRS990/PYRevenuesLessExpensesAmt099856
IRS990/PYSalariesCompEmpBnftPaidAmt094022
IRS990/PYTotalExpensesAmt0379401
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0479257
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0430636
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0-2276
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0920124
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030488
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030494
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt037897
IRS990ScheduleD/EquipmentGrp/DepreciationAmt081599
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0119496
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Total Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt062897
IRS990ScheduleD/TotalLiabilityAmt02271
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Vice president and secretary are sisters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1We have approximately 160 members that pay a voluntary $35 fee per year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each year members vote by ballot for their Board of Director officers who are up for re-election. At this time members may also run for office and or request a candidate of their preference. The Board of Directors appoint members to join the Board if a member resigns before the next election.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each year, the 990 is presented to the Board of Directors for review before submitting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information is available at the Board of Directors meeting each month, on website and upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Fern Acres Community Association updated its accounting to comply with FASB ASC 958. Prior year balances were corrected to reflect accurate net assets and depreciation. The prior period adjustment was made to reflect the corrections. The change is to provide accuracy and transparency of Fern Acres Community Association's financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0497431
IRS990/TotalAssetsEOYAmt0658559
IRS990/TotalAssetsGrp/BOYAmt0497431
IRS990/TotalAssetsGrp/EOYAmt0658559
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03192
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0489488
IRS990/TotalFunctionalExpensesGrp/TotalAmt0489488
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09534
IRS990/TotalLiabilitiesEOYAmt016946
IRS990/TotalLiabilitiesGrp/BOYAmt09534
IRS990/TotalLiabilitiesGrp/EOYAmt016946
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0487897
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641613
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0489488
IRS990/TotalProgramServiceRevenueAmt0916932
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0458466

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