Civic Intelligence

Fern Acres Community Association

990 • Fiscal year 2023 • EIN 23-7100729

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

Organization Profilefernacres.org
PO Box 582Kurtistown, HI 96760

(808) 968-6006

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

77th percentile

21%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

23rd percentile

-15%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

1.3%

Faster revenue growth than 46% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$497,431

Down $94,781 (-16%) from 2021

Net Assets

Down

$487,897

Down $83,495 (-15%) from 2021

Liabilities

Down

$9,534

Down $11,286 (-54%) from 2021

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin77th percentile

Revenue

Up

$479,257

Up $77,951 (+19%) from 2021

Expenses

Up

$379,401

Up $97,062 (+34%) from 2021

Net Income

Down

$99,856

Down $19,111 (-16%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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 2023: $497,431Liabilities 2023: $9,534Net Assets 2023: $487,8972023Assets 2024: $658,559Liabilities 2024: $16,946Net Assets 2024: $641,6132024

Highlighted filing

2023

Assets$497,431
Liabilities$9,534
Net Assets$487,897
Open 2023 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income across loaded years, with this 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 2023: $479,257Expenses 2023: $379,401Net Income 2023: $99,8562023Revenue 2024: $920,124Expenses 2024: $489,488Net Income 2024: $430,6362024

Highlighted filing

2023

Revenue$479,257
Expenses$379,401
Net Income$99,856
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$479,257
Mission and Program Overview

Mission

Road maintenance and Community Association

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$508,390$269,242▼ $239,148
Cash and Non-Interest-Bearing Accounts$212,123$238,753▲ $26,630
Rtn Earn Endowment Incm Other Fnds$53,908$218,655▲ $164,747
Accounts Receivable$265,062$189,704▼ $75,358
Land, Buildings, and Equipment, Net$72,382$35,805▼ $36,577
Savings and Temporary Cash Investments$30,497$30,488▼ $9
Pd in Cap Srpls Land Bldg Eqp Fund$7,351$0▼ $7,351
Prepaid Expenses and Deferred Charges$6,891$0▼ $6,891
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
Loans From Officers Directors$0--
Total Assets$586,955$497,431▼ $89,524
Other Assets Total-$2,681-
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,910$7,069▼ $8,841
Other Liabilities-$2,430-
Deferred Revenue$1,361--
Accounts Payable and Accrued Expenses$35$35→ $0
Grants Payable$0--
Unsecured Notes Loans Payable$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$17,306$9,534▼ $7,772
Net Assets / Fund Balance
Total Net Assets Fund Balance$569,649$487,897▼ $81,752
Total Liabilities and Net Assets / Fund Balance$586,955$497,431▼ $89,524

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,926$80,158$82,084
Land$33,879-$33,879
Buildings$0$21,177$21,177
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
John R PaikuliPresident
Patti PintoVice President
Benjamin Vallejomember
Hank Schultzmember
Rick Kalaulimember
Roy Kalilimember
Seth Cinamonmember
William Joynermember
Claudia ZiroliSecretary
Diane JoynerTreasurer
Patricia GoodwinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,988
Program Service Revenue
$474,269
Investment Income
$0
Other Revenue
$0
All Other Contributions
$445
Change in Net Assets
$99,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$285,379
Salaries, Compensation, and Employee Benefits$94,022
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,584--$85,584
Fees for Services Accounting$36,911--$36,911
Insurance$15,880--$15,880
Depreciation Depletion$11,930--$11,930
Payroll Taxes$8,438--$8,438
Information Technology$7,893--$7,893
Office Expenses$6,598--$6,598
Other Expenses$2,314$0$0$2,314
Occupancy$2,151--$2,151
Conferences and Meetings$1,253--$1,253
Fees for Services Legal$29--$29
Total Functional Expenses$379,401$0$0$379,401
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
Loans from Officers, Directors, Trustees, and Key Employees$0--
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
Payroll Liabilities$2,423
Hawaii Department of Taxation$7
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
Yes
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 4

“The Bylaws were updated because it was last revised in 2014. Policies are also being updated.”

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

“The Board may appoint members if a member resigns before the next election. The Fern Acres Community Association members elect members to the Board at the annual meeting by ballot.”

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

“This Form 990 was presented at a monthly Board of Directors meeting.”

Form 990, Part VI, Section C, Line 19

“Information is available 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
2024-11-08

Organization Details

Formed
1973
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
11
Employees
5
Volunteers
11
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“In 2022 there was an audit performed and there were adjustments made, per the Accounting Firm. Also there was a change in the way Accounts Receivables were calculated.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt216566
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0432233
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216566
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07859
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt049
IRS990/PYOtherExpensesAmt0599042
IRS990/PYOtherRevenueAmt012
IRS990/PYProgramServiceRevenueAmt0465166
IRS990/PYRevenuesLessExpensesAmt0-229169
IRS990/PYSalariesCompEmpBnftPaidAmt0103213
IRS990/PYTotalExpensesAmt0702255
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0473086
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt099856
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0479257
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt053908
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0218655
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030497
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030488
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021177
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021177
IRS990ScheduleD/EquipmentGrp/BookValueAmt01926
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080158
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082084
IRS990ScheduleD/LandGrp/BookValueAmt033879
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt033879
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/Amt07
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12423
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Hawaii Department of Taxation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035805
IRS990ScheduleD/TotalLiabilityAmt02430
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Vice President and Secretary are sisters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Bylaws were updated because it was last revised in 2014. Policies are also being updated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board may appoint members if a member resigns before the next election. The Fern Acres Community Association members elect members to the Board at the annual meeting by ballot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3This Form 990 was presented at a monthly Board of Directors meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information is available on website and upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5In 2022 there was an audit performed and there were adjustments made, per the Accounting Firm. Also there was a change in the way Accounts Receivables were calculated.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 4
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 XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0586955
IRS990/TotalAssetsEOYAmt0497431
IRS990/TotalAssetsGrp/BOYAmt0586955
IRS990/TotalAssetsGrp/EOYAmt0497431
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04988
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0379401
IRS990/TotalFunctionalExpensesGrp/TotalAmt0379401
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017306
IRS990/TotalLiabilitiesEOYAmt09534
IRS990/TotalLiabilitiesGrp/BOYAmt017306
IRS990/TotalLiabilitiesGrp/EOYAmt09534
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0569649
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0487897
IRS990/TotalOtherCompensationAmt00

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$497,431
Liabilities
$9,534
Net assets
$487,897
Revenue
$479,257
Expenses
$379,401
Net income
$99,856
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
2023Detailed filing. Detailed filing data is available for this year.$4.97$0.10$4.88$4.79$3.79$1.00
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