Civic Intelligence

Kunia Water Association Inc

EIN 26-3857266 • 501(c)12 • Kapolei, HI

Profile

To operate, maintain, repair, replace, and administer the water sources, water easements, and water delivery system used to deliver water for its members located in kunia village and the surrounding kunia agricultural lands on the island of oahu in the state of hawaii.

PO Box 700489Kapolei, HI 96709-0489

n/A

Siviq Scores

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

Liabilities / Assets

36th percentile

0.09x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.08x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

9.0%

Higher net margin than 57% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

11%

Faster asset growth than 82% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

33rd percentile

0.8%

Faster revenue growth than 33% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$1,218,828

Up $45,488 (+3.9%) from 2024

Liabilities

Up

$110,736

Up $1,832 (+1.7%) from 2024

Net Assets

Up

$1,108,092

Up $43,656 (+4.1%) from 2024

Operations
Liabilities / Revenue21st percentileNet Margin57th percentile

Revenue

Down

$1,261,805

Down $179,674 (-12%) from 2024

Expenses

Down

$1,218,149

Down $93,025 (-7.1%) from 2024

Net Income

Down

$43,656

Down $86,649 (-66%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $505,591Liabilities 2011: $136,761Net Assets 2011: $368,8302011Assets 2012: $528,273Liabilities 2012: $134,774Net Assets 2012: $393,4992012Assets 2013: $623,848Liabilities 2013: $186,285Net Assets 2013: $437,5632013Assets 2014: $760,541Liabilities 2014: $369,964Net Assets 2014: $390,5772014Assets 2015: $775,162Liabilities 2015: $172,254Net Assets 2015: $602,9082015Assets 2016: $735,580Liabilities 2016: $118,520Net Assets 2016: $617,0602016Assets 2017: $763,179Liabilities 2017: $665,771Net Assets 2017: $97,4082017Assets 2018: $810,702Liabilities 2018: $449,763Net Assets 2018: $360,9392018Assets 2019: $597,466Liabilities 2019: $174,137Net Assets 2019: $423,3292019Assets 2020: $778,766Liabilities 2020: $125,483Net Assets 2020: $653,2832020Assets 2021: $798,655Liabilities 2021: $44,328Net Assets 2021: $754,3272021Assets 2022: $957,874Liabilities 2022: $102,611Net Assets 2022: $855,2632022Assets 2023: $991,046Liabilities 2023: $56,915Net Assets 2023: $934,1312023Assets 2024: $1,173,340Liabilities 2024: $108,904Net Assets 2024: $1,064,4362024Assets 2025: $1,218,828Liabilities 2025: $110,736Net Assets 2025: $1,108,0922025

Highlighted filing

2025

Assets$1,218,828
Liabilities$110,736
Net Assets$1,108,092
Open 2025 Filing

Operations Trend

Revenue Growth33rd percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $926,3342011Expenses 2012: $1,309,7762012Revenue 2013: $1,427,566Expenses 2013: $1,383,502Net Income 2013: $44,0642013Revenue 2014: $1,468,833Expenses 2014: $1,515,819Net Income 2014: -$46,9862014Revenue 2015: $1,317,677Expenses 2015: $1,105,346Net Income 2015: $212,3312015Revenue 2016: $1,183,521Expenses 2016: $1,169,369Net Income 2016: $14,1522016Revenue 2017: $1,104,455Expenses 2017: $1,624,107Net Income 2017: -$519,6522017Revenue 2018: $1,042,226Expenses 2018: $778,695Net Income 2018: $263,5312018Revenue 2019: $1,172,593Expenses 2019: $1,110,203Net Income 2019: $62,3902019Revenue 2020: $1,177,387Expenses 2020: $947,433Net Income 2020: $229,9542020Revenue 2021: $1,052,176Expenses 2021: $951,132Net Income 2021: $101,0442021Revenue 2022: $1,418,791Expenses 2022: $1,317,855Net Income 2022: $100,9362022Revenue 2023: $1,398,390Expenses 2023: $1,319,522Net Income 2023: $78,8682023Revenue 2024: $1,441,479Expenses 2024: $1,311,174Net Income 2024: $130,3052024Revenue 2025: $1,261,805Expenses 2025: $1,218,149Net Income 2025: $43,6562025

Highlighted filing

2025

Revenue$1,261,805
Expenses$1,218,149
Net Income$43,656
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,218,828
Liabilities
$110,736
Net assets
$1,108,092
Revenue
$1,261,805
Expenses
$1,218,149
Net income
$43,656
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.22$0.11$1.11$1.26$1.22$0.04
2024Detailed filing. Detailed filing data is available for this year.$1.17$0.11$1.06$1.44$1.31$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.06$0.93$1.40$1.32$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.10$0.86$1.42$1.32$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.04$0.75$1.05$0.95$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.13$0.65$1.18$0.95$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.17$0.42$1.17$1.11$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.45$0.36$1.04$0.78$0.26
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.67$0.10$1.10$1.62$0.52
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.12$0.62$1.18$1.17$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.17$0.60$1.32$1.11$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.37$0.39$1.47$1.52$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.62$0.19$0.44$1.43$1.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.13$0.39$1.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.14$0.37$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 11, 2026
Return Version
2025v4.0
Gross Receipts
$1,261,805
Mission and Program Overview

Mission

To operate, maintain, repair, replace, and administer the water sources, water easements, and water delivery system used to deliver water for its members located in kunia village and the surrounding kunia agricultural lands on the island of oahu in the state of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,045,855$1,116,351▲ $70,496
Accounts Receivable$97,031$74,693▼ $22,338
Cash and Non-Interest-Bearing Accounts$11,895$7,867▼ $4,028
Total Assets$1,173,340$1,218,828▲ $45,488
Other Assets Total$18,559$19,917▲ $1,358
Liabilities
Accounts Payable and Accrued Expenses$90,345$90,819▲ $474
Other Liabilities$18,559$19,917▲ $1,358
Total Liabilities$108,904$110,736▲ $1,832
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,064,436$1,108,092▲ $43,656
Total Net Assets Fund Balance$1,064,436$1,108,092▲ $43,656
Total Liabilities and Net Assets / Fund Balance$1,173,340$1,218,828▲ $45,488
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Stephanie Ann WhalenChairperson/president & Director
Iris KirkpilgerDirector
Melissa BurchetteDirector
Andrew NyergesSecretary & Director
Lyle RoeTreasurer & Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Second City Property Management INCWater System OperationsPO BOX 700489, Kapolei, HI 96709$348,946
Ag Management LtdBusiness Management92-6931 PULIKO STREET, Kapolei, HI 96707$150,531
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,261,805
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$43,656

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,261,805
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,261,805
Total Revenue per Form 990
$1,261,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,218,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$414,619
Other Expenses---$37,116
Fees for Services Accounting---$10,942
All Other Expenses---$10,718
Insurance---$9,648
Total Functional Expenses$0$0$0$1,218,149

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,218,149
Total Expenses per Audited Statements$1,218,149
Total Expenses per Form 990$1,218,149
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
Due to Other Funds$19,917
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization contracts control over management duties to second city property management, inc.”

Form 990, Part VI, Section A, Line 6

“The organization has members.”

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

“The organization has members who elect officers and directors of the board.”

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

“The organization emails a draft of the 990 to the board members. The board members are given 10 days to respond with their concerns.”

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

“Annually each director, officer, employee and volunteer shall complete a disclosure form identiying any relationships, positions or circumstances in which s/he is involved that he or she believes could contribute to a conflict of interest.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kunia Water Association Inc
EIN
26-3857266
Phone
8083067769
Address
PO BOX 700489, KAPOLEI, HI 96709-0489

Signing Officer

Name
Stephanie Ann Whalen
Title
Chairperson/president/director
Phone
8083067769
Signed
2026-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Ann Whalen
Formed
2008
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Rodney M Harano
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contractor fee - fixed cost fund 414,619.”

Financial Statement Notes

PART X, LINE 2:

“U.s. Gaap requires uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax positions of the association as of and for the years ended december 31, 2025 and 2024 and determined that it had no uncertain tax positions required to be reported in accordance with u.s. Gaap. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

Raw XML Appendix330 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
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1493813
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt286808
IRS990/ProgSrvcAccomActy2Grp/Desc0VARIABLE COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS AND THE PORTION OF OPERATING COSTS IDENTIFIED AS "VARIABLE OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT FLUCTUATE DEPENDING UPON THE AMOUNT OF WATER DELIVERED. VARIABLE OPERATING COST ASSESSMENTS ARE CHARGED TO EACH MEMBER BASED ON THE ACTUAL METERED AMOUNT OF WATER DELIVERED TO THE MEMBER'S DELIVERY POINT, SUCH AS ELECTRIC COSTS TO RUN THE PUMPS TO DELIVER WATER TO THE MEMBERS. APPROXIMATELY 380 MILLION GALLONS OF WATER WAS DELIVERED.
IRS990/ProgSrvcAccomActy3Grp/Desc0CAPITAL RESERVE FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS FOR "CAPITAL RECOVERY COSTS" INCURRED TO KEEP THE WATER SOURCES, WATER EASEMENTS, AND THE WATER DELIVERY SYSTEM IN GOOD AND WORKING ORDER. SUCH COSTS INCLUDE CAPITAL EXPENDITURES MADE BY THE ASSOCIATION TO CONSTRUCT, REPLACE, UPGRADE, OR RETROFIT, THE COMMON METERING DEVICES, PUMPS, TRANSMISSION LINES, RESERVOIRS, APPURTENANTS, AND OTHER IMPROVEMENTS AND FACILITIES FOR THE PRODUCTION AND/OR DELIVERY OF WATER FROM THE WATER SOURCES TO THE DELIVERY POINTS. CAPITAL RECOVERY COST ASSESSMENTS ARE ASSESSED BASED ON THE WATER ALLOCATION PERCENTAGE, AS DEFINED IN THE DECLARATION. THIS FUND IS ALSO USED TO ACCUMULATE CAPITAL FUNDS FOR FUTURE REASONABLY ANTICIPATED CAPITAL EXPENDITURES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01311174
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01441479
IRS990/PYRevenuesLessExpensesAmt0130305
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01311174
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01441479
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt043656
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01045855
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01116351
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01218149
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019917
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER FUNDS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01261805
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE ASSOCIATION AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01218149
IRS990ScheduleD/TotalLiabilityAmt019917
IRS990ScheduleD/TotalRevenuePerForm990Amt01261805
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01261805
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01218149
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTRACTS CONTROL OVER MANAGEMENT DUTIES TO SECOND CITY PROPERTY MANAGEMENT, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS WHO ELECT OFFICERS AND DIRECTORS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION EMAILS A DRAFT OF THE 990 TO THE BOARD MEMBERS. THE BOARD MEMBERS ARE GIVEN 10 DAYS TO RESPOND WITH THEIR CONCERNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY EACH DIRECTOR, OFFICER, EMPLOYEE AND VOLUNTEER SHALL COMPLETE A DISCLOSURE FORM IDENTIYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH S/HE IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACTOR FEE - FIXED COST FUND 414,619.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01173340
IRS990/TotalAssetsEOYAmt01218828
IRS990/TotalAssetsGrp/BOYAmt01173340
IRS990/TotalAssetsGrp/EOYAmt01218828
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01218149
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0108904
IRS990/TotalLiabilitiesEOYAmt0110736
IRS990/TotalLiabilitiesGrp/BOYAmt0108904
IRS990/TotalLiabilitiesGrp/EOYAmt0110736
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01064436
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01108092
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01261805
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01261805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01261805
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01173340
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01218828
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 700489
IRS990/USAddress/CityNm0KAPOLEI
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd0967090489
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ANN WHALEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON/PRESIDENT/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08083067769
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KUNIA WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0KUNI
ReturnHeader/Filer/EIN0263857266
ReturnHeader/Filer/PhoneNum08083067769
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 700489
ReturnHeader/Filer/USAddress/CityNm0KAPOLEI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967090489
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261659234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CW ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 BISHOP STREET SUITE 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085311040
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RODNEY M HARANO
ReturnHeader/ReturnTs02026-03-11T16:07:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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