Civic Intelligence

Hawaiian Paradise Park Owners

990 • Fiscal year 2019 • EIN 23-7260727

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 18, 2020

Organization ProfileWWW.HPPOA.NET
Hc 3 Box 11000Keaau, HI 96749

(808) 966-4500

Siviq Scores

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

Liabilities / Assets

79th percentile

0.61x

Higher debt load relative to assets than 79% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

2.63x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Net Margin

71st percentile

25%

Higher net margin than 71% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

29th percentile

$0

Higher top officer pay than 29% of similar nonprofits.

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

2019 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2019

Asset Growth

33rd percentile

1.0%

Faster asset growth than 33% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

21st percentile

-6.8%

Faster revenue growth than 21% of similar nonprofits.

2019 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$14,779,224

Up $152,237 (+1.0%) from 2018

Net Assets

Up

$5,734,475

Up $875,643 (+18%) from 2018

Liabilities

Down

$9,044,749

Down $723,406 (-7.4%) from 2018

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin71st percentile

Revenue

Down

$3,442,635

Down $251,750 (-6.8%) from 2018

Expenses

Down

$2,566,992

Down $595,524 (-19%) from 2018

Net Income

Up

$875,643

Up $343,774 (+65%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$20M$15M$10M$5.0M$0Assets 2018: $14,626,987Liabilities 2018: $9,768,155Net Assets 2018: $4,858,8322018Assets 2019: $14,779,224Liabilities 2019: $9,044,749Net Assets 2019: $5,734,4752019Assets 2020: $15,199,535Liabilities 2020: $8,214,643Net Assets 2020: $6,984,8922020Assets 2021: $15,466,069Liabilities 2021: $7,286,513Net Assets 2021: $8,179,5562021Assets 2022: $15,698,282Liabilities 2022: $6,513,519Net Assets 2022: $9,184,7632022Assets 2024: $16,756,030Liabilities 2024: $4,583,765Net Assets 2024: $12,172,2652024

Highlighted filing

2019

Assets$14,779,224
Liabilities$9,044,749
Net Assets$5,734,475
Open 2019 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2018: $3,694,385Expenses 2018: $3,162,516Net Income 2018: $531,8692018Revenue 2019: $3,442,635Expenses 2019: $2,566,992Net Income 2019: $875,6432019Revenue 2020: $3,603,156Expenses 2020: $2,352,739Net Income 2020: $1,250,4172020Revenue 2021: $3,630,541Expenses 2021: $2,435,877Net Income 2021: $1,194,6642021Revenue 2022: $3,863,263Expenses 2022: $2,858,056Net Income 2022: $1,005,2072022Revenue 2024: $4,450,607Expenses 2024: $3,270,507Net Income 2024: $1,180,1002024

Highlighted filing

2019

Revenue$3,442,635
Expenses$2,566,992
Net Income$875,643
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 18, 2020
Return Version
2018v3.1
Gross Receipts
$3,442,635
Mission and Program Overview

Mission

To foster unity, harmony, communication and the aloha spirit amongst the members and neighbors; to ensure legal and fiscal integrity in all our actions and policies with primary attention to road and administrative operations with best use of association asset and resources; to protect and preserve the land and rural surroundings; to serve the needs and interests of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,120,914$6,067,219▲ $946,305
Land, Buildings, and Equipment, Net$6,495,524$5,650,420▼ $845,104
Accounts Receivable$1,626,385$1,628,848▲ $2,463
Cash and Non-Interest-Bearing Accounts$1,031,093$898,429▼ $132,664
Prepaid Expenses and Deferred Charges$164,474$58,121▼ $106,353
Total Assets$14,626,987$14,779,224▲ $152,237
Other Assets Total$188,597$476,187▲ $287,590
Liabilities
Unsecured Notes Loans Payable$7,169,627$6,363,633▼ $805,994
Deferred Revenue$1,432,861$1,567,620▲ $134,759
Other Liabilities$987,253$1,017,502▲ $30,249
Accounts Payable and Accrued Expenses$113,758$55,506▼ $58,252
Mortgage Notes Payable Secured by Investment Property$64,656$40,488▼ $24,168
Total Liabilities$9,768,155$9,044,749▼ $723,406
Net Assets / Fund Balance
Unrestricted Net Assets$4,858,832$5,734,475▲ $875,643
Total Net Assets Fund Balance$4,858,832$5,734,475▲ $875,643
Total Liabilities and Net Assets / Fund Balance$14,626,987$14,779,224▲ $152,237

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,354,267$7,987,679$13,341,946
Equipment$165,796$490,715$656,511
Buildings$51,626$316,545$368,171
Land$78,731-$78,731
Compensation and Service Providers
Top Officer Pay29th percentile

Board Members and Trustees

NameTitle
Larry KawaauhauDirector/president
Leslie BlythDirector/president
Kathleen ShawDirector/vice President
Mayelin StillwellDirector/vice President
Chris AndersonDirector
David RoeDirector
Craig CrellyDirector/secretary
Mary CouchDirector/secretary
Tanya SeaverDirector/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,989,478
Investment Income
$39,220
Other Revenue
$413,937
Change in Net Assets
$875,643

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,442,635
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,442,635
Total Revenue per Form 990
$3,442,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,080,430
Salaries, Compensation, and Employee Benefits$486,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$850,149--$850,149
Other Salaries and Wages$379,638$10,446-$390,084
Interest$366,632--$366,632
All Other Expenses$60,309$15,779-$76,088
Insurance$70,020$1,850-$71,870
Other Employee Benefits$49,664--$49,664
Payroll Taxes$44,230$2,584-$46,814
Office Expenses$32,819--$32,819
Fees for Services Accounting$24,434--$24,434
Other Expenses$21,874--$21,874
Fees for Services Legal$19,768--$19,768
Fees for Services Other$14,025--$14,025
Total Functional Expenses$2,536,333$30,659$0$2,566,992

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,566,992
Total Expenses per Audited Statements$2,566,992
Total Expenses per Form 990$2,566,992
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
Current Portion of Bond Payable$835,000
Interest Payable$157,058
Current Portion of Loan Payable$22,194
Activity Center Deposits$3,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

“The board members review the tax return before filing it.”

Form 990, Part VI, Section B, Line 12C

“The association has policies and procedures in place. For the transactions/bids, the association asks for quotes from several vendors. If any conflict of interest issue arises, the board members will discuss the issue at the board meetings.”

Form 990, Part VI, Section B, Line 15

“The board members discuss and make determination in the executive sessions.”

Form 990, Part VI, Section C, Line 18

“The organization retains this form and provides the form upon request.”

Form 990, Part VI, Section C, Line 19

“The organization provides its governing documents upon request.”

Filing and Contact Details

Filer

Filer Name
Hawaiian Paradise Park Owners
EIN
23-7260727
Phone
8089664500
Address
HC 3 BOX 11000, KEAAU, HI 96749

Signing Officer

Name
Larry Kawaauhau
Title
President
Phone
8089664500
Signed
2020-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Kawaauhau
Formed
1972
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
9

Preparer

Firm
Taketa Iwata Hara & Associates LLC
Address
101 AUPUNI STREET SUITE 139, HILO, HI 96720
Preparer
Gregg M Taketa
Phone
8089355404
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization did not change its oversight process or selection process of the independent accountant during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from income taxes under section 501(c)(4) of the u.s. Internal revenue code and the hawaii revised statutes. Accounting principles generally accepted in the united states of america require the effect of uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management is not aware of any uncertain tax positions. Tax returns are open for examination by the taxing authorities until the applicable statute of limitation expires.”

Raw XML AppendixShowing 400 of 420 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/BOYAmt0113758
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt055506
IRS990/AccountsReceivableGrp/BOYAmt01626385
IRS990/AccountsReceivableGrp/EOYAmt01628848
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO FOSTER UNITY, HARMONY, COMMUNICATION AND THE ALOHA SPIRIT AMONGST THE MEMBERS AND NEIGHBORS; TO ENSURE LEGAL AND FISCAL INTEGRITY IN ALL OUR ACTIONS AND POLICIES WITH PRIMARY ATTENTION TO ROAD AND ADMINISTRATIVE OPERATIONS WITH BEST USE OF ASSOCIATION ASSET AND RESOURCES; TO PROTECT AND PRESERVE THE LAND AND RURAL SURROUNDINGS; TO SERVE THE NEEDS AND INTERESTS OF THE COMMUNITY.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt015779
IRS990/AllOtherExpensesGrp/ProgramServicesAmt060309
IRS990/AllOtherExpensesGrp/TotalAmt076088
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HAWAIIAN PARADISE OWNERS ASSOC
IRS990/BooksInCareOfDetail/PhoneNum08089664500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0HC 3 BOX 11000
IRS990/BooksInCareOfDetail/USAddress/CityNm0KEAAU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096749
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01031093
IRS990/CashNonInterestBearingGrp/EOYAmt0898429
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt039220
IRS990/CYOtherExpensesAmt02080430
IRS990/CYOtherRevenueAmt0413937
IRS990/CYProgramServiceRevenueAmt02989478
IRS990/CYRevenuesLessExpensesAmt0875643
IRS990/CYSalariesCompEmpBnftPaidAmt0486562
IRS990/CYTotalExpensesAmt02566992
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03442635
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01432861
IRS990/DeferredRevenueGrp/EOYAmt01567620
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0850149
IRS990/DepreciationDepletionGrp/TotalAmt0850149
IRS990/Desc0DEPRECIATION ON ROADWAYS, MACHINERY AND OTHER PROPERTY AND EQUIPMENT NECESSARY FOR THE PERFORMANCE OF THE EXEMPT PURPOSE UNDER IRC 501(C)(4).
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0850149
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt024434
IRS990/FeesForServicesAccountingGrp/TotalAmt024434
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt019768
IRS990/FeesForServicesLegalGrp/TotalAmt019768
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt014025
IRS990/FeesForServicesOtherGrp/TotalAmt014025
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.69
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.83
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.73
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.72
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.73
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt73.13
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt83.83
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/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
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/PersonNm0LARRY KAWAAUHAU
IRS990/Form990PartVIISectionAGrp/PersonNm1MARY COUCH
IRS990/Form990PartVIISectionAGrp/PersonNm2KATHLEEN SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm3TANYA SEAVER
IRS990/Form990PartVIISectionAGrp/PersonNm4MAYELIN STILLWELL
IRS990/Form990PartVIISectionAGrp/PersonNm5CRAIG CRELLY
IRS990/Form990PartVIISectionAGrp/PersonNm6LESLIE BLYTH
IRS990/Form990PartVIISectionAGrp/PersonNm7CHRIS ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID ROE
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/TitleTxt0DIRECTOR/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03442635
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01850
IRS990/InsuranceGrp/ProgramServicesAmt070020
IRS990/InsuranceGrp/TotalAmt071870
IRS990/InterestGrp/ProgramServicesAmt0366632
IRS990/InterestGrp/TotalAmt0366632
IRS990/InvestmentIncomeGrp/ExclusionAmt039220
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt039220
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt032
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08794939
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06495524
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05650420
IRS990/LandBldgEquipCostOrOtherBssAmt014445359
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO FOSTER UNITY, HARMONY, COMMUNICATION AND THE ALOHA SPIRIT AMONGST THE MEMBERS AND NEIGHBORS; TO ENSURE LEGAL AND FISCAL INTEGRITY IN ALL OUR ACTIONS AND POLICIES WITH PRIMARY ATTENTION TO ROAD AND ADMINISTRATIVE OPERATIONS WITH BEST USE OF ASSOCIATION ASSET AND RESOURCES; TO PROTECT AND PRESERVE THE LAND AND RURAL SURROUNDINGS; TO SERVE THE NEEDS AND INTERESTS OF THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt064656
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt040488
IRS990/NetAssetsOrFundBalancesBOYAmt04858832
IRS990/NetAssetsOrFundBalancesEOYAmt05734475
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt032819
IRS990/OfficeExpensesGrp/TotalAmt032819
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0188597
IRS990/OtherAssetsTotalGrp/EOYAmt0476187
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049664
IRS990/OtherEmployeeBenefitsGrp/TotalAmt049664
IRS990/OtherExpensesGrp/Desc0DIRECT ROAD MAINTENANCE
IRS990/OtherExpensesGrp/Desc1VEHICLE AND EQUIPMENT E
IRS990/OtherExpensesGrp/Desc2SHOULDER MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MERCHANT SERVICES AND B
IRS990/OtherExpensesGrp/ProgramServicesAmt0473990
IRS990/OtherExpensesGrp/ProgramServicesAmt197130
IRS990/OtherExpensesGrp/ProgramServicesAmt231651
IRS990/OtherExpensesGrp/ProgramServicesAmt321874
IRS990/OtherExpensesGrp/TotalAmt0473990
IRS990/OtherExpensesGrp/TotalAmt197130
IRS990/OtherExpensesGrp/TotalAmt231651
IRS990/OtherExpensesGrp/TotalAmt321874
IRS990/OtherLiabilitiesGrp/BOYAmt0987253
IRS990/OtherLiabilitiesGrp/EOYAmt01017502
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0TRANSFER FEE, LIENS &
IRS990/OtherRevenueMiscGrp/Desc1ACTIVITIES CENTER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0386941
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt126996
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0386941
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt126996
IRS990/OtherRevenueTotalAmt0413937
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010446
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0379638
IRS990/OtherSalariesAndWagesGrp/TotalAmt0390084
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02584
IRS990/PayrollTaxesGrp/ProgramServicesAmt044230
IRS990/PayrollTaxesGrp/TotalAmt046814
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0164474
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt058121
IRS990/PrincipalOfficerNm0LARRY KAWAAUHAU
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0ROAD FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02989478
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02989478
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION MAINTAINS 135 MILES OF ROADWAYS IN HAWAIIAN PARADISE PARK SUBDIVISION FOR THE BENEFIT OF THE OWNERS AND OTHER USERS OF ITS 8,835 LOTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01686184
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03376419
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt026996
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt040921
IRS990/PYOtherExpensesAmt02701156
IRS990/PYOtherRevenueAmt0859988
IRS990/PYProgramServiceRevenueAmt02793476
IRS990/PYRevenuesLessExpensesAmt0531869
IRS990/PYSalariesCompEmpBnftPaidAmt0461360
IRS990/PYTotalExpensesAmt03162516
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03694385
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0875643
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05120914
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06067219
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt051626
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0316545
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0368171
IRS990ScheduleD/EquipmentGrp/BookValueAmt0165796
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0490715
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0656511
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02566992
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt078731
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt078731
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05354267
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07987679
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013341946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1157058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2835000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt322194
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACTIVITY CENTER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CURRENT PORTION OF BOND PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CURRENT PORTION OF LOAN PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03442635
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE U.S. INTERNAL REVENUE CODE AND THE HAWAII REVISED STATUTES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE EFFECT OF UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. TAX RETURNS ARE OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE APPLICABLE STATUTE OF LIMITATION EXPIRES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05650420
IRS990ScheduleD/TotalExpensesPerForm990Amt02566992
IRS990ScheduleD/TotalLiabilityAmt01017502
IRS990ScheduleD/TotalRevenuePerForm990Amt03442635
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03442635
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02566992
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS REVIEW THE TAX RETURN BEFORE FILING IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS POLICIES AND PROCEDURES IN PLACE. FOR THE TRANSACTIONS/BIDS, THE ASSOCIATION ASKS FOR QUOTES FROM SEVERAL VENDORS. IF ANY CONFLICT OF INTEREST ISSUE ARISES, THE BOARD MEMBERS WILL DISCUSS THE ISSUE AT THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS DISCUSS AND MAKE DETERMINATION IN THE EXECUTIVE SESSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION RETAINS THIS FORM AND PROVIDES THE FORM UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt014626987
IRS990/TotalAssetsEOYAmt014779224
IRS990/TotalAssetsGrp/BOYAmt014626987
IRS990/TotalAssetsGrp/EOYAmt014779224
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030659
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02536333
IRS990/TotalFunctionalExpensesGrp/TotalAmt02566992
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09768155
IRS990/TotalLiabilitiesEOYAmt09044749
IRS990/TotalLiabilitiesGrp/BOYAmt09768155
IRS990/TotalLiabilitiesGrp/EOYAmt09044749
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04858832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05734475
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcRevenueAmt026996
IRS990/TotalProgramServiceExpensesAmt02536333
IRS990/TotalProgramServiceRevenueAmt02989478
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt039220
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03403415
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03442635
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014626987
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014779224
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04858832
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05734475
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07169627
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06363633
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0HC 3 BOX 11000
IRS990/USAddress/CityNm0KEAAU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096749
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://WWW.HPPOA.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY KAWAAUHAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089664500
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAIIAN PARADISE PARK OWNERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0237260727
ReturnHeader/Filer/PhoneNum08089664500
ReturnHeader/Filer/USAddress/AddressLine1Txt0HC 3 BOX 11000
ReturnHeader/Filer/USAddress/CityNm0KEAAU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096749
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId041BE7612005129F15A77A526EADE2FA304FE4F97

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,779,224
Liabilities
$9,044,749
Net assets
$5,734,475
Revenue
$3,442,635
Expenses
$2,566,992
Net income
$875,643
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.8$4.58$12.2$4.45$3.27$1.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$6.51$9.18$3.86$2.86$1.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$7.29$8.18$3.63$2.44$1.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$8.21$6.98$3.60$2.35$1.25
2019Detailed filing. Detailed filing data is available for this year.$14.8$9.04$5.73$3.44$2.57$0.88
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$9.77$4.86$3.69$3.16$0.53