Civic Intelligence

Princeville at Hanalei Community Association

990 • Fiscal year 2017 • EIN 23-7302826

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 15, 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

87th percentile

0.61x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.84x

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$105,224

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

69th percentile

8.9%

Faster asset growth than 69% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

4.0%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$2,602,881

Up $212,117 (+8.9%) from 2016

Net Assets

Up

$1,027,656

Up $235,479 (+30%) from 2016

Liabilities

Down

$1,575,225

Down $23,362 (-1.5%) from 2016

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin61st percentile

Revenue

Up

$1,878,535

Up $72,354 (+4.0%) from 2016

Expenses

Down

$1,643,056

Down $522,126 (-24%) from 2016

Net Income

Up

$235,479

Up $594,480 (+166%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth69th 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

2017

Assets$2,602,881
Liabilities$1,575,225
Net Assets$1,027,656
Open 2017 Filing

Operations Trend

Revenue Growth54th 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

2017

Revenue$1,878,535
Expenses$1,643,056
Net Income$235,479
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,878,535
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$1,899,469$1,960,396▲ $60,927
Cap Stk Tr Prin Current Funds$792,177$1,027,656▲ $235,479
Land, Buildings, and Equipment, Net$381,912$331,327▼ $50,585
Cash and Non-Interest-Bearing Accounts$40,718$247,568▲ $206,850
Accounts Receivable$63,711$44,319▼ $19,392
Prepaid Expenses and Deferred Charges$4,954$19,271▲ $14,317
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,390,764$2,602,881▲ $212,117
Liabilities
Deferred Revenue$1,207,735$1,002,699▼ $205,036
Mortgage Notes Payable Secured by Investment Property$321,449$301,423▼ $20,026
Accounts Payable and Accrued Expenses$11,303$174,083▲ $162,780
Other Liabilities$58,100$97,020▲ $38,920
Total Liabilities$1,598,587$1,575,225▼ $23,362
Net Assets / Fund Balance
Total Net Assets Fund Balance$792,177$1,027,656▲ $235,479
Total Liabilities and Net Assets / Fund Balance$2,390,764$2,602,881▲ $212,117

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$290,486$313,103$603,589
Equipment$40,841$200,815$241,656
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rory EnrightGeneral ManagerFT$105,224$105,224

Board Members and Trustees

NameTitle
Gary RexrodePresident
Michael Dexter-smithVice President
Tom SouthwickDirector at Large
Denise WardlowSecretary
Kenneth RosenthalTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,773,068
Program Service Revenue
$103,949
Investment Income
$1,518
Other Revenue
$0
Change in Net Assets
$235,479

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,878,535
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,878,535
Total Revenue per Form 990
$1,878,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,031,159
Salaries, Compensation, and Employee Benefits$611,897
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$234,916$152,332-$387,248
All Other Expenses$51,424$75,102-$126,526
Current Officers, Directors, Trustees, and Key Employees-$105,224-$105,224
Other Expenses$84,920$220,297-$84,920
Other Employee Benefits$22,990$58,157-$81,147
Fees for Services Legal-$56,677-$56,677
Depreciation Depletion$19,831$30,754-$50,585
Insurance-$44,172-$44,172
Payroll Taxes$18,419$19,859-$38,278
Interest-$22,720-$22,720
Information Technology-$12,141-$12,141
Fees for Services Accounting-$11,557-$11,557
Occupancy$11,531--$11,531
Office Expenses-$3,521-$3,521
Conferences and Meetings-$1,322-$1,322
Total Functional Expenses$829,221$813,835$0$1,643,056

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,643,056
Total Expenses per Audited Statements$1,643,056
Total Expenses per Form 990$1,643,056
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$95,600
Cec Deposits$1,420
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 11B

“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
2017-12-15
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
PO BOX 1799, WAILUKU, HI 96793
Preparer
Roen K Hirose
Phone
8087932932
Supplemental Narrative

Additional Explanations

Form 990, Part XII Financial Statements and Reporting

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

Raw XML Appendix384 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/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01899469
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01960396
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0290486
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0313103
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603589
IRS990ScheduleD/EquipmentGrp/BookValueAmt040841
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0200815
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0241656
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01643056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt095600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DESIGN DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CEC DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01878535
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0331327
IRS990ScheduleD/TotalExpensesPerForm990Amt01643056
IRS990ScheduleD/TotalLiabilityAmt097020
IRS990ScheduleD/TotalRevenuePerForm990Amt01878535
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01878535
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01643056
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/ExplanationTxt6THERE 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 11b
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 XII FINANCIAL STATEMENTS AND REPORTING
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02390764
IRS990/TotalAssetsEOYAmt02602881
IRS990/TotalAssetsGrp/BOYAmt02390764
IRS990/TotalAssetsGrp/EOYAmt02602881
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01773068
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0813835
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0829221
IRS990/TotalFunctionalExpensesGrp/TotalAmt01643056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01598587
IRS990/TotalLiabilitiesEOYAmt01575225
IRS990/TotalLiabilitiesGrp/BOYAmt01598587
IRS990/TotalLiabilitiesGrp/EOYAmt01575225
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0792177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01027656
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0829221
IRS990/TotalProgramServiceRevenueAmt0103949
IRS990/TotalReportableCompFromOrgAmt0105224
IRS990/TotalRevenueGrp/ExclusionAmt01518
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0103949
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01878535
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02390764
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02602881
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/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH ROSENTHAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089677817
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-15
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0550B160F899CB1956835DBE2BFF2B2FD7FDF6CE0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CD76EDBBBA14008199077B8628D1A5F89630567C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.155.179.216
ReturnHeader/FilingSecurityInformation/IPDt02017-12-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm019:14:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205640858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROEN K HIROSE CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1799
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08087932932
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROEN K HIROSE
ReturnHeader/ReturnTs02017-12-19T11:00:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,602,881
Liabilities
$1,575,225
Net assets
$1,027,656
Revenue
$1,878,535
Expenses
$1,643,056
Net income
$235,479
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