Civic Intelligence

Hawaiian Shores Community Association

EIN 23-7118628 • 501(c)4 • Pahoa, HI

Profile

The association provided water improvements, maintenance and infrastructure to the community. In addition, the association maintained all facilities and grounds for the community.

15-2793 Honu StPahoa, HI 96778

www.hawaiianshores.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

2.24x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

20th percentile

-4.6%

Higher net margin than 20% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

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

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

30th percentile

-0.9%

Faster asset growth than 30% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

8.6%

Faster revenue growth than 49% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$9,462,275

Down $85,350 (-0.9%) from 2023

Liabilities

Down

$2,594,074

Down $55,211 (-2.1%) from 2023

Net Assets

Down

$6,868,201

Down $30,139 (-0.4%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin20th percentile

Revenue

Up

$1,156,012

Up $91,150 (+8.6%) from 2023

Expenses

Up

$1,209,124

Up $72,918 (+6.4%) from 2023

Net Income

Up

-$53,112

Up $18,232 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$10M$5.0M$0Assets 2010: $3,904,975Liabilities 2010: $25,551Net Assets 2010: $3,879,4242010Assets 2012: $4,265,840Liabilities 2012: $97,081Net Assets 2012: $4,168,7592012Assets 2013: $4,420,762Liabilities 2013: $66,585Net Assets 2013: $4,354,1772013Assets 2014: $4,543,906Liabilities 2014: $51,446Net Assets 2014: $4,492,4602014Assets 2015: $4,749,506Liabilities 2015: $49,952Net Assets 2015: $4,699,5542015Assets 2016: $5,023,587Liabilities 2016: $168,384Net Assets 2016: $4,855,2032016Assets 2017: $5,135,721Liabilities 2017: $151,242Net Assets 2017: $4,984,4792017Assets 2018: $5,925,736Liabilities 2018: $763,133Net Assets 2018: $5,162,6032018Assets 2019: $7,449,488Liabilities 2019: $2,094,527Net Assets 2019: $5,354,9612019Assets 2020: $8,681,368Liabilities 2020: $3,042,838Net Assets 2020: $5,638,5302020Assets 2021: $9,563,411Liabilities 2021: $2,655,974Net Assets 2021: $6,907,4372021Assets 2022: $9,520,793Liabilities 2022: $2,552,913Net Assets 2022: $6,967,8802022Assets 2023: $9,547,625Liabilities 2023: $2,649,285Net Assets 2023: $6,898,3402023Assets 2024: $9,462,275Liabilities 2024: $2,594,074Net Assets 2024: $6,868,2012024

Highlighted filing

2024

Assets$9,462,275
Liabilities$2,594,074
Net Assets$6,868,201
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $550,8642010Expenses 2012: $526,0142012Expenses 2013: $476,6722013Revenue 2014: $744,751Expenses 2014: $606,468Net Income 2014: $138,2832014Revenue 2015: $761,951Expenses 2015: $554,857Net Income 2015: $207,0942015Revenue 2016: $749,043Expenses 2016: $581,697Net Income 2016: $167,3462016Revenue 2017: $807,510Expenses 2017: $680,284Net Income 2017: $127,2262017Revenue 2018: $847,275Expenses 2018: $667,301Net Income 2018: $179,9742018Revenue 2019: $883,705Expenses 2019: $693,300Net Income 2019: $190,4052019Revenue 2020: $1,009,596Expenses 2020: $726,251Net Income 2020: $283,3452020Revenue 2021: $2,208,514Expenses 2021: $939,331Net Income 2021: $1,269,1832021Revenue 2022: $1,039,129Expenses 2022: $965,030Net Income 2022: $74,0992022Revenue 2023: $1,064,862Expenses 2023: $1,136,206Net Income 2023: -$71,3442023Revenue 2024: $1,156,012Expenses 2024: $1,209,124Net Income 2024: -$53,1122024

Highlighted filing

2024

Revenue$1,156,012
Expenses$1,209,124
Net Income-$53,112
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
$9,462,275
Liabilities
$2,594,074
Net assets
$6,868,201
Revenue
$1,156,012
Expenses
$1,209,124
Net income
-$53,112
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.46$2.59$6.87$1.16$1.21$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.55$2.65$6.90$1.06$1.14$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.52$2.55$6.97$1.04$0.97$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.56$2.66$6.91$2.21$0.94$1.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.68$3.04$5.64$1.01$0.73$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.45$2.09$5.35$0.88$0.69$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.93$0.76$5.16$0.85$0.67$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$0.15$4.98$0.81$0.68$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$0.17$4.86$0.75$0.58$0.17
2015Detailed filing. Detailed filing data is available for this year.$4.75$0.05$4.70$0.76$0.55$0.21
2014Detailed filing. Detailed filing data is available for this year.$4.54$0.05$4.49$0.74$0.61$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.42$0.07$4.35$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.10$4.17$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.03$3.88$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
May 23, 2025
Return Version
2023v6.0
Gross Receipts
$1,156,012
Mission and Program Overview

Mission

The association provided water improvements, maintenance and infrastructure to the community. In addition, the association maintained all facilities and grounds for the community.

To provide the community with improvements and maintenance of all facilities and grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,599,057$7,628,333▲ $29,276
Accounts Receivable$718,744$785,583▲ $66,839
Savings and Temporary Cash Investments$889,903$580,392▼ $309,511
Cash and Non-Interest-Bearing Accounts$255,866$199,255▼ $56,611
Investments in Publicly Traded Securities-$185,636-
Prepaid Expenses and Deferred Charges$67,476$69,872▲ $2,396
Total Assets$9,547,625$9,462,275▼ $85,350
Other Assets Total$16,579$13,204▼ $3,375
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,603,516$2,522,917▼ $80,599
Deferred Revenue$11,904$37,069▲ $25,165
Accounts Payable and Accrued Expenses$24,703$25,585▲ $882
Other Liabilities$9,162$8,503▼ $659
Total Liabilities$2,649,285$2,594,074▼ $55,211
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,898,340$6,868,201▼ $30,139
Total Net Assets Fund Balance$6,898,340$6,868,201▼ $30,139
Total Liabilities and Net Assets / Fund Balance$9,547,625$9,462,275▼ $85,350

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,435,779$3,138,210$7,573,989
Land$2,645,628-$2,645,628
Buildings$249,659$755,758$1,005,417
Leasehold Improvements$297,267-$297,267
Compensation and Service Providers
Top Officer Pay45th percentile

Board Members and Trustees

NameTitle
EILEEN O'HARAPresident
Jeff SargentVice President
Kathy KlawitterDirector
Kathy MorganDirector
Michael TompkinsDirector
Polly QuigleyDirector
Vladimir VorbetsDirector
Lori TetraultSecretary
Jeffrey KraybillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$996,538
Investment Income
$10,389
Other Revenue
$149,085
Change in Net Assets
$-53,112

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,156,012
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$22,973
Total Revenue per Audited Statements
$1,178,985
Total Revenue per Form 990
$1,156,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$722,007
Salaries, Compensation, and Employee Benefits$487,117
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$355,120--$355,120
Depreciation Depletion$282,600--$282,600
Other Employee Benefits$98,810--$98,810
Insurance$72,769--$72,769
Occupancy$66,701--$66,701
Interest$56,132--$56,132
Office Expenses$39,461--$39,461
Fees for Services Accounting$31,137--$31,137
Fees for Services Other$30,152--$30,152
Payroll Taxes$30,025--$30,025
Pension Plan Contributions$3,162--$3,162
Conferences and Meetings$2,882--$2,882
Fees for Services Legal$820--$820
Other Expenses$300--$300
All Other Expenses$-48,806--$-48,806
Total Functional Expenses$1,209,124$0$0$1,209,124

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,209,124
Total Expenses per Audited Statements$1,209,124
Total Expenses per Form 990$1,209,124
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Term Liabilities$13,204
Tenant Water Deposits$5,924
Debt Issuance Costs$-10,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The association has members, but no stockholders. Members include individuals who have ownership of a lot.”

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

“The individual members elect the board of directors.”

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

“The only decision of the governing body subject to approval by members is the sale of real property.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees that have authority to act on behalf of the governing body.”

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

“Copies of the 990 return will be presented to the board of directors in a regular board meeting.”

Form 990, Part VI, Section B, Line 15

“Compensation for the director of operations and management is determined by the board of directors and is reviewed periodically.”

Form 990, Part VI, Section C, Line 19

“All policies and procedures are available to the public upon request or via the association's website. The 990 return and quarterly financial statements are posted on the website. The audit is also posted on the website.”

Filing and Contact Details

Filer

Filer Name
Hawaiian Shores Community Association
EIN
23-7118628
Phone
8089658140
Address
15-2793 HONU ST, PAHOA, HI 96778

Signing Officer

Name
EILEEN O'HARA
Title
President
Phone
8089658140
Signed
2025-05-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Sargent
Formed
1971
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
8

Preparer

Firm
Cliftonlarsonallen Llp
Address
2689 COMMERCE DRIVE NW SUITE 201, ROCHESTER, MN 55901
Preparer
Katherine Lutzke CPA
Phone
5072802300
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income tax under section 501(c)(4) of the internal revenue code (irc), except for amounts representing unrelated business income. The association follows the income tax standard for uncertain tax positions. The association evaluated its tax positions and determined it has no material uncertain tax positions for the year ended october 31, 2024, in accordance with applicable standards.”

Raw XML AppendixShowing 400 of 426 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt024703
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt025585
IRS990/AccountsReceivableGrp/BOYAmt0718744
IRS990/AccountsReceivableGrp/EOYAmt0785583
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE THE COMMUNITY WITH IMPROVEMENTS AND MAINTENANCE OF ALL FACILITIES AND GROUNDS.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0-48806
IRS990/AllOtherExpensesGrp/TotalAmt0-48806
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HAWAIIAN SHORES COMMUNITY ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum08089658140
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015-2793 HONU ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0PAHOA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096778
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0255866
IRS990/CashNonInterestBearingGrp/EOYAmt0199255
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02882
IRS990/ConferencesMeetingsGrp/TotalAmt02882
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt010389
IRS990/CYOtherExpensesAmt0722007
IRS990/CYOtherRevenueAmt0149085
IRS990/CYProgramServiceRevenueAmt0996538
IRS990/CYRevenuesLessExpensesAmt0-53112
IRS990/CYSalariesCompEmpBnftPaidAmt0487117
IRS990/CYTotalExpensesAmt01209124
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01156012
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt011904
IRS990/DeferredRevenueGrp/EOYAmt037069
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0282600
IRS990/DepreciationDepletionGrp/TotalAmt0282600
IRS990/Desc0THE ASSOCIATION PROVIDES WATER IMPROVEMENTS, MAINTENANCE, AND INFRASTRUCTURE TO THE COMMUNITY. IN ADDITION, THE ASSOCIATION MAINTAINED ALL FACILITIES AND GROUNDS FOR THE COMMUNITY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01209124
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt031137
IRS990/FeesForServicesAccountingGrp/TotalAmt031137
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0820
IRS990/FeesForServicesLegalGrp/TotalAmt0820
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt030152
IRS990/FeesForServicesOtherGrp/TotalAmt030152
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0EILEEN O'HARA
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF SARGENT
IRS990/Form990PartVIISectionAGrp/PersonNm2JEFFREY KRAYBILL
IRS990/Form990PartVIISectionAGrp/PersonNm3LORI TETRAULT
IRS990/Form990PartVIISectionAGrp/PersonNm4KATHY KLAWITTER
IRS990/Form990PartVIISectionAGrp/PersonNm5KATHY MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm6VLADIMIR VORBETS
IRS990/Form990PartVIISectionAGrp/PersonNm7POLLY QUIGLEY
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL TOMPKINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01156012
IRS990/GrossRentsGrp/RealAmt029852
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt072769
IRS990/InsuranceGrp/TotalAmt072769
IRS990/InterestGrp/ProgramServicesAmt056132
IRS990/InterestGrp/TotalAmt056132
IRS990/InvestmentIncomeGrp/ExclusionAmt010389
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010389
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0185636
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03893968
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07599057
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07628333
IRS990/LandBldgEquipCostOrOtherBssAmt011522301
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE THE COMMUNITY WITH WATER IMPROVEMENTS, INFRASTRUCTURE, AND MAINTENANCE OF ALL FACILITIES AND GROUNDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02603516
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02522917
IRS990/NetAssetsOrFundBalancesBOYAmt06898340
IRS990/NetAssetsOrFundBalancesEOYAmt06868201
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt029852
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt029852
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt022973
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06898340
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06868201
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt066701
IRS990/OccupancyGrp/TotalAmt066701
IRS990/OfficeExpensesGrp/ProgramServicesAmt039461
IRS990/OfficeExpensesGrp/TotalAmt039461
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016579
IRS990/OtherAssetsTotalGrp/EOYAmt013204
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt098810
IRS990/OtherEmployeeBenefitsGrp/TotalAmt098810
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND REPAIR
IRS990/OtherExpensesGrp/Desc1SUBSCRIPTIONS & TRAININ
IRS990/OtherExpensesGrp/Desc2PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc3BAD DEBT
IRS990/OtherExpensesGrp/ProgramServicesAmt0180351
IRS990/OtherExpensesGrp/ProgramServicesAmt14790
IRS990/OtherExpensesGrp/ProgramServicesAmt22718
IRS990/OtherExpensesGrp/ProgramServicesAmt3300
IRS990/OtherExpensesGrp/TotalAmt0180351
IRS990/OtherExpensesGrp/TotalAmt14790
IRS990/OtherExpensesGrp/TotalAmt22718
IRS990/OtherExpensesGrp/TotalAmt3300
IRS990/OtherLiabilitiesGrp/BOYAmt09162
IRS990/OtherLiabilitiesGrp/EOYAmt08503
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSABLE LEGAL FEE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0108661
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt110572
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0108661
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt110572
IRS990/OtherRevenueTotalAmt0119233
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0355120
IRS990/OtherSalariesAndWagesGrp/TotalAmt0355120
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt030025
IRS990/PayrollTaxesGrp/TotalAmt030025
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03162
IRS990/PensionPlanContributionsGrp/TotalAmt03162
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt067476
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt069872
IRS990/PrincipalOfficerNm0JEFF SARGENT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1WATER FEES
IRS990/ProgramServiceRevenueGrp/Desc2TRANSFER FEES
IRS990/ProgramServiceRevenueGrp/Desc3WATER HOOKUP FEES
IRS990/ProgramServiceRevenueGrp/Desc4GUEST FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0592240
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1348885
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt313000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0592240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1348885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47313
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016411
IRS990/PYOtherExpensesAmt0724728
IRS990/PYOtherRevenueAmt094873
IRS990/PYProgramServiceRevenueAmt0953578
IRS990/PYRevenuesLessExpensesAmt0-71344
IRS990/PYSalariesCompEmpBnftPaidAmt0411478
IRS990/PYTotalExpensesAmt01136206
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01064862
IRS990/ReconcilationRevenueExpnssAmt0-53112
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt029852
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01115771
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0889903
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0580392
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0249659
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0755758
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01005417
IRS990ScheduleD/EquipmentGrp/BookValueAmt04435779
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03138210
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07573989
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01209124
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02645628
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02645628
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0297267
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0297267
IRS990ScheduleD/NetUnrealizedGainsInvstAmt022973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05924
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-10625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt213204
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT WATER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEBT ISSUANCE COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE TERM LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt022973
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01156012
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (IRC), EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. THE ASSOCIATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED OCTOBER 31, 2024, IN ACCORDANCE WITH APPLICABLE STANDARDS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07628333
IRS990ScheduleD/TotalExpensesPerForm990Amt01209124
IRS990ScheduleD/TotalLiabilityAmt08503
IRS990ScheduleD/TotalRevenuePerForm990Amt01156012
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01178985
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01209124
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBERS, BUT NO STOCKHOLDERS. MEMBERS INCLUDE INDIVIDUALS WHO HAVE OWNERSHIP OF A LOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INDIVIDUAL MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ONLY DECISION OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS IS THE SALE OF REAL PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF THE 990 RETURN WILL BE PRESENTED TO THE BOARD OF DIRECTORS IN A REGULAR BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR THE DIRECTOR OF OPERATIONS AND MANAGEMENT IS DETERMINED BY THE BOARD OF DIRECTORS AND IS REVIEWED PERIODICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL POLICIES AND PROCEDURES ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR VIA THE ASSOCIATION'S WEBSITE. THE 990 RETURN AND QUARTERLY FINANCIAL STATEMENTS ARE POSTED ON THE WEBSITE. THE AUDIT IS ALSO POSTED ON THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09547625
IRS990/TotalAssetsEOYAmt09462275
IRS990/TotalAssetsGrp/BOYAmt09547625
IRS990/TotalAssetsGrp/EOYAmt09462275
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01209124
IRS990/TotalFunctionalExpensesGrp/TotalAmt01209124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02649285
IRS990/TotalLiabilitiesEOYAmt02594074
IRS990/TotalLiabilitiesGrp/BOYAmt02649285
IRS990/TotalLiabilitiesGrp/EOYAmt02594074
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06898340
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06868201
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01209124
IRS990/TotalProgramServiceRevenueAmt0996538
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt040241
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01115771
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01156012
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09547625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09462275
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015-2793 HONU ST
IRS990/USAddress/CityNm0PAHOA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096778
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.HAWAIIANSHORES.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EILEEN O'HARA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.