Civic Intelligence

Princeville at Hanalei Community Association

990 • Fiscal year 2016 • EIN 23-7302826

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 12, 2017

Organization Profilewww.pcaonline.org

View Organization Page

PO Box 223277Princeville, HI 96722

(808) 826-6687

Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.89x

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

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

83rd percentile

$100,100

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Asset Growth

12th percentile

-9.7%

Faster asset growth than 12% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

57th percentile

3.5%

Faster revenue growth than 57% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$2,390,764

Down $257,406 (-9.7%) from 2015

Net Assets

Down

$792,177

Down $359,000 (-31%) from 2015

Liabilities

Up

$1,598,587

Up $101,594 (+6.8%) from 2015

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin12th percentile

Revenue

Up

$1,806,181

Up $61,485 (+3.5%) from 2015

Expenses

Up

$2,165,182

Up $1,003,063 (+86%) from 2015

Net Income

Down

-$359,001

Down $941,578 (-162%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $2,648,170Liabilities 2015: $1,496,993Net Assets 2015: $1,151,1772015Assets 2016: $2,390,764Liabilities 2016: $1,598,587Net Assets 2016: $792,1772016Assets 2017: $2,602,881Liabilities 2017: $1,575,225Net Assets 2017: $1,027,6562017Assets 2020: $3,215,932Liabilities 2020: $2,952,700Net Assets 2020: $263,2322020Assets 2021: $3,601,358Liabilities 2021: $3,604,742Net Assets 2021: -$3,3842021Assets 2022: $3,458,042Liabilities 2022: $3,204,555Net Assets 2022: $253,4872022Assets 2023: $4,216,312Liabilities 2023: $2,980,985Net Assets 2023: $1,235,3272023Assets 2024: $6,678,592Liabilities 2024: $5,430,947Net Assets 2024: $1,247,6452024

Highlighted filing

2016

Assets$2,390,764
Liabilities$1,598,587
Net Assets$792,177
Open 2016 Filing

Operations Trend

Revenue Growth57th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,744,696Expenses 2015: $1,162,119Net Income 2015: $582,5772015Revenue 2016: $1,806,181Expenses 2016: $2,165,182Net Income 2016: -$359,0012016Revenue 2017: $1,878,535Expenses 2017: $1,643,056Net Income 2017: $235,4792017Revenue 2020: $2,467,505Expenses 2020: $2,475,354Net Income 2020: -$7,8492020Revenue 2021: $1,727,465Expenses 2021: $1,974,051Net Income 2021: -$246,5862021Revenue 2022: $2,674,404Expenses 2022: $2,417,423Net Income 2022: $256,9812022Revenue 2023: $2,407,965Expenses 2023: $1,406,414Net Income 2023: $1,001,5512023Revenue 2024: $2,198,364Expenses 2024: $2,186,046Net Income 2024: $12,3182024

Highlighted filing

2016

Revenue$1,806,181
Expenses$2,165,182
Net Income-$359,001
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 12, 2017
Return Version
2015v3.0
Gross Receipts
$1,806,181
Mission and Program Overview

Mission

To enhance and protect the desirability and attractiveness of the land, located in the town of princeville, for mutual benefit and protection of the community.

To enhance & protect the desirability & attractiveness of the land, located in the town of princeville, for mutual benefit & protection of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,809,553$1,899,469▲ $89,916
Cap Stk Tr Prin Current Funds$1,151,177$792,177▼ $359,000
Land, Buildings, and Equipment, Net$423,444$381,912▼ $41,532
Accounts Receivable$44,338$63,711▲ $19,373
Cash and Non-Interest-Bearing Accounts$360,043$40,718▼ $319,325
Prepaid Expenses and Deferred Charges$10,792$4,954▼ $5,838
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,648,170$2,390,764▼ $257,406
Liabilities
Deferred Revenue$1,080,208$1,207,735▲ $127,527
Mortgage Notes Payable Secured by Investment Property$340,083$321,449▼ $18,634
Other Liabilities$43,720$58,100▲ $14,380
Accounts Payable and Accrued Expenses$32,982$11,303▼ $21,679
Total Liabilities$1,496,993$1,598,587▲ $101,594
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,151,177$792,177▼ $359,000
Total Liabilities and Net Assets / Fund Balance$2,648,170$2,390,764▼ $257,406

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$311,722$281,630$593,352
Equipment$61,277$180,379$241,656
Leasehold Improvements$8,913$1,324$10,237
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rory EnrightGeneral ManagerFT$100,100$100,100

Board Members and Trustees

NameTitle
Michael Dexter-smithPresident
Gary RexrodeVice President
Jenifer LuckDirector at Large
Denise WardlowSecretary
Kenneth RosenthalTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,699,021
Program Service Revenue
$95,092
Investment Income
$9,593
Other Revenue
$2,475
Change in Net Assets
$-359,001

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,806,182
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,806,182
Total Revenue per Form 990
$1,806,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,587,448
Salaries, Compensation, and Employee Benefits$577,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,103$114,546-$346,649
All Other Expenses$45,324$58,594-$103,918
Current Officers, Directors, Trustees, and Key Employees-$101,100-$101,100
Other Employee Benefits$29,834$62,981-$92,815
Depreciation Depletion$6,013$43,919-$49,932
Other Expenses$44,622$163,018-$44,622
Payroll Taxes$19,429$17,741-$37,170
Insurance-$32,248-$32,248
Interest-$24,112-$24,112
Fees for Services Accounting-$12,004-$12,004
Occupancy$10,981--$10,981
Fees for Services Legal-$10,377-$10,377
Office Expenses-$4,576-$4,576
Conferences and Meetings-$863-$863
Total Functional Expenses$1,519,103$646,079$0$2,165,182

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,165,182
Total Expenses per Audited Statements$2,165,182
Total Expenses per Form 990$2,165,182
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
Design Deposits$56,800
Cec Deposits$1,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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 6

“Owners of property in the community make up the members of the association.”

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

“At the annual meeting of the association members vote on the association's governing board of directors as the term of officers expire or terminate.”

Form 990, Part VI, Section B, line 11

“Copy of 990 draft is distributed to board members. Discussion and approval is obtained at board meeting or telephone approval with the general manager.”

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

“The general manager and board monitor on an ongoing basis.”

Form 990, Part VI, Section B, line 15A

“The general manager's compensation is reviewed by the board of directors on an annual basis during the budget process.”

Form 990, Part VI, Section C, line 19

“Association's governing documents are available on the web site. Financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Princeville at Hanalei
EIN
23-7302826
Phone
8088266687
Address
PO BOX 223277, PRINCEVILLE, HI 96722

Signing Officer

Name
Kenneth Rosenthal
Title
Treasurer
Phone
8089677817
Signed
2017-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Rosenthal
Formed
1971
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
12
Volunteers
0

Preparer

Firm
Roen K Hirose CPA LLC
Address
1728 WILI PA LOOP STE 200, WAILUKU, HI 96793
Preparer
Roen K Hirose
Phone
8082492727
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“ROUNDING 1.”

Form 990, Part XII Financial Statements and Reporting

“There were no changes to the oversight and selection process.”

Raw XML Appendix386 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.

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IRS990/PYSalariesCompEmpBnftPaidAmt0603581
IRS990/PYTotalExpensesAmt01162119
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01744696
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-359001
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01809553
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01899469
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0311722
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0281630
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0593352
IRS990ScheduleD/EquipmentGrp/BookValueAmt061277
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0180379
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0241656
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02165182
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08913
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01324
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010237
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DESIGN DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CEC DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01806182
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0381912
IRS990ScheduleD/TotalExpensesPerForm990Amt02165182
IRS990ScheduleD/TotalLiabilityAmt058100
IRS990ScheduleD/TotalRevenuePerForm990Amt01806182
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01806182
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02165182
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OWNERS OF PROPERTY IN THE COMMUNITY MAKE UP THE MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING OF THE ASSOCIATION MEMBERS VOTE ON THE ASSOCIATION'S GOVERNING BOARD OF DIRECTORS AS THE TERM OF OFFICERS EXPIRE OR TERMINATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF 990 DRAFT IS DISTRIBUTED TO BOARD MEMBERS. DISCUSSION AND APPROVAL IS OBTAINED AT BOARD MEETING OR TELEPHONE APPROVAL WITH THE GENERAL MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GENERAL MANAGER AND BOARD MONITOR ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GENERAL MANAGER'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS DURING THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEB SITE. FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THERE WERE NO CHANGES TO THE OVERSIGHT AND SELECTION PROCESS.
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 B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII FINANCIAL STATEMENTS AND REPORTING
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02648170
IRS990/TotalAssetsEOYAmt02390764
IRS990/TotalAssetsGrp/BOYAmt02648170
IRS990/TotalAssetsGrp/EOYAmt02390764
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01699021
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0646079
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01519103
IRS990/TotalFunctionalExpensesGrp/TotalAmt02165182
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01496993
IRS990/TotalLiabilitiesEOYAmt01598587
IRS990/TotalLiabilitiesGrp/BOYAmt01496993
IRS990/TotalLiabilitiesGrp/EOYAmt01598587
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01151177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0792177
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01519103
IRS990/TotalProgramServiceRevenueAmt095092
IRS990/TotalReportableCompFromOrgAmt0100100
IRS990/TotalRevenueGrp/ExclusionAmt012068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt095092
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01806181
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02648170
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02390764
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 223244
IRS990/USAddress/CityNm0PRINCEVILLE
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096722
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.pcaonline.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH ROSENTHAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089677817
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRINCEVILLE AT HANALEI
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PRIN
ReturnHeader/Filer/EIN0237302826
ReturnHeader/Filer/PhoneNum08088266687
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 223277
ReturnHeader/Filer/USAddress/CityNm0PRINCEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096722
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205640858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROEN K HIROSE CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01728 WILI PA LOOP STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082492727
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROEN K HIROSE
ReturnHeader/ReturnTs02017-01-12T11:59:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,390,764
Liabilities
$1,598,587
Net assets
$792,177
Revenue
$1,806,181
Expenses
$2,165,182
Net income
-$359,001
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.68$5.43$1.25$2.20$2.19$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.22$2.98$1.24$2.41$1.41$1.00
2022Detailed filing. Detailed filing data is available for this year.$3.46$3.20$0.25$2.67$2.42$0.26
2021Detailed filing. Detailed filing data is available for this year.$3.60$3.60$0.00$1.73$1.97$0.25
2020Detailed filing. Detailed filing data is available for this year.$3.22$2.95$0.26$2.47$2.48$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.60$1.58$1.03$1.88$1.64$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.39$1.60$0.79$1.81$2.17$0.36
2015Detailed filing. Detailed filing data is available for this year.$2.65$1.50$1.15$1.74$1.16$0.58