Civic Intelligence

Kunia Water Association Inc

990 • Fiscal year 2015 • EIN 26-3857266

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 18, 2016

Organization ProfileN/A
PO Box 700489Kapolei, HI 96709-0489

(808) 306-7769

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.22x

Higher debt load relative to assets than 42% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

21st percentile

0.13x

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

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Net Margin

77th percentile

16%

Higher net margin than 77% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Asset Growth

66th percentile

1.9%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

12th percentile

-10%

Faster revenue growth than 12% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$775,162

Up $14,621 (+1.9%) from 2014

Net Assets

Up

$602,908

Up $212,331 (+54%) from 2014

Liabilities

Down

$172,254

Down $197,710 (-53%) from 2014

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin77th percentile

Revenue

Down

$1,317,677

Down $151,156 (-10%) from 2014

Expenses

Down

$1,105,346

Down $410,473 (-27%) from 2014

Net Income

Up

$212,331

Up $259,317 (+552%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$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

2015

Assets$775,162
Liabilities$172,254
Net Assets$602,908
Open 2015 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$1,317,677
Expenses$1,105,346
Net Income$212,331
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 18, 2016
Return Version
2015v2.1
Gross Receipts
$1,317,677
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
Cash and Non-Interest-Bearing Accounts$470,620$522,236▲ $51,616
Accounts Receivable$148,119$123,591▼ $24,528
Prepaid Expenses and Deferred Charges$29,698$23,985▼ $5,713
Total Assets$760,541$775,162▲ $14,621
Other Assets Total$112,104$105,350▼ $6,754
Liabilities
Other Liabilities$112,104$105,350▼ $6,754
Accounts Payable and Accrued Expenses$257,860$66,904▼ $190,956
Total Liabilities$369,964$172,254▼ $197,710
Net Assets / Fund Balance
Unrestricted Net Assets$390,577$602,908▲ $212,331
Total Net Assets Fund Balance$390,577$602,908▲ $212,331
Total Liabilities and Net Assets / Fund Balance$760,541$775,162▲ $14,621

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$105,350--
Compensation and Service Providers
Top Officer Pay62nd percentile

Board Members and Trustees

NameTitle
Stephanie Ann WhalenChair & Director
Alvin Ty LawDirector
Peter SimsDirector
Steve WendelSecretary & Director
Mark PhillipsonTreasurer & Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Beylik Drilling & Pump ServiceRemove And Replace Pump 3, & New Shaft ADEPT 2736, Los Angeles, CA 90084$263,733
Second City Property Management INCWater System OperationsPO BOX 700489, Kapolei, HI 96709$192,235
Ag Management LtdBusiness Management92-6931 PULIKO STREET, Kapolei, HI 96707$106,065
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,317,677
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$212,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,317,677
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,317,677
Total Revenue per Form 990
$1,317,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,105,346
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---$320,862
Other Expenses---$17,255
Office Expenses---$16,539
Insurance---$7,341
All Other Expenses---$43
Total Functional Expenses$0$0$0$1,105,346

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,105,346
Total Expenses per Audited Statements$1,105,346
Total Expenses per Form 990$1,105,346
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$105,350
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
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 11

“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
Mark Phillipson
Title
Treasurer
Phone
8083067769
Signed
2016-03-18
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
Mark a Hayes
Phone
8085311040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional expense 28,778. Contractor fee - fixed cost fund 292,084.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require 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, 2015 and 2014 by reviewing its income tax returns and conferring with its tax advisors, and determined that it had no uncertain tax positions required to be reported in accordance with accounting principles generally accepted in the united states of america. With few exceptions, the association is no longer subject to examination by taxing authorities for tax years ended on or before december 31, 2011, due to the expiration of the statutes of limitations.”

Raw XML Appendix336 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/BOYAmt0257860
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt066904
IRS990/AccountsReceivableGrp/BOYAmt0148119
IRS990/AccountsReceivableGrp/EOYAmt0123591
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO 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.
IRS990/AllOtherExpensesGrp/TotalAmt043
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0AG MANAGEMENT LTD
IRS990/BooksInCareOfDetail/PhoneNum08083067769
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt092-6931 PULIKO ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAPOLEI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096709
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0470620
IRS990/CashNonInterestBearingGrp/EOYAmt0522236
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0263733
IRS990/ContractorCompensationGrp/CompensationAmt1192235
IRS990/ContractorCompensationGrp/CompensationAmt2106065
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0DEPT 2736
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1PO BOX 700489
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt292-6931 PULIKO STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LOS ANGELES
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1KAPOLEI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2KAPOLEI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd090084
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd196709
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd296707
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BEYLIK DRILLING & PUMP SERVICE
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1SECOND CITY PROPERTY MANAGEMENT INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2AG MANAGEMENT LTD
IRS990/ContractorCompensationGrp/ServicesDesc0REMOVE AND REPLACE PUMP 3, & NEW SHAFT A
IRS990/ContractorCompensationGrp/ServicesDesc1WATER SYSTEM OPERATIONS
IRS990/ContractorCompensationGrp/ServicesDesc2BUSINESS MANAGEMENT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01105346
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01317677
IRS990/CYRevenuesLessExpensesAmt0212331
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01105346
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01317677
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0FIXED COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS FOR THE PORTION OF OPERATING COSTS IDENTIFIED AS "FIXED OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT DO NOT FLUCTUATE DEPENDING UPON THE AMOUNT OF WATER DELIVERED. FIXED OPERATING COST ASSESSMENTS ARE ALSO ASSESSED BASED ON THE WATER ALLOCATION PERCENTAGE, AS DEFINED IN THE DECLARATION, SUCH AS INSURANCE, CONTRACTOR TO MAINTAIN THE SYSTEM, AUDIT FEES, ETC.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/TotalAmt0320862
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHANIE ANN WHALEN
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVE WENDEL
IRS990/Form990PartVIISectionAGrp/PersonNm2MARK PHILLIPSON
IRS990/Form990PartVIISectionAGrp/PersonNm3ALVIN TY LAW
IRS990/Form990PartVIISectionAGrp/PersonNm4PETER SIMS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER & DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01317677
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt07341
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt01317677
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0390577
IRS990/NetAssetsOrFundBalancesEOYAmt0602908
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt016539
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0112104
IRS990/OtherAssetsTotalGrp/EOYAmt0105350
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ELECTRIC WELLS
IRS990/OtherExpensesGrp/Desc1CAPITAL PROJECTS
IRS990/OtherExpensesGrp/Desc2LICENSE FEES
IRS990/OtherExpensesGrp/Desc3REPAIRS
IRS990/OtherExpensesGrp/TotalAmt0626097
IRS990/OtherExpensesGrp/TotalAmt163405
IRS990/OtherExpensesGrp/TotalAmt253804
IRS990/OtherExpensesGrp/TotalAmt317255
IRS990/OtherLiabilitiesGrp/BOYAmt0112104
IRS990/OtherLiabilitiesGrp/EOYAmt0105350
IRS990/OtherSourcesGrossIncomeAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029698
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023985
IRS990/PrincipalOfficerNm0STEPHANIE ANN WHALEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561700
IRS990/ProgramServiceRevenueGrp/BusinessCd1561700
IRS990/ProgramServiceRevenueGrp/BusinessCd2561700
IRS990/ProgramServiceRevenueGrp/Desc0VARIABLE COST FUND ACT
IRS990/ProgramServiceRevenueGrp/Desc1FIXED COST FUND ACTIVI
IRS990/ProgramServiceRevenueGrp/Desc2CAPITAL RESERVE FUND A
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0626097
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1418724
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2272856
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0626097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1418724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2272856
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. IN 2015, 644 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/PYOtherExpensesAmt01515819
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01468833
IRS990/PYRevenuesLessExpensesAmt0-46986
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01515819
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01468833
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0212331
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01105346
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0105350
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM OTHER FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0105350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER FUNDS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01317677
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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, 2015 AND 2014 BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT IT HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR TAX YEARS ENDED ON OR BEFORE DECEMBER 31, 2011, DUE TO THE EXPIRATION OF THE STATUTES OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0105350
IRS990ScheduleD/TotalExpensesPerForm990Amt01105346
IRS990ScheduleD/TotalLiabilityAmt0105350
IRS990ScheduleD/TotalRevenuePerForm990Amt01317677
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01317677
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01105346
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/ExplanationTxt6PROFESSIONAL EXPENSE 28,778. CONTRACTOR FEE - FIXED COST FUND 292,084.
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 11
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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0760541
IRS990/TotalAssetsEOYAmt0775162
IRS990/TotalAssetsGrp/BOYAmt0760541
IRS990/TotalAssetsGrp/EOYAmt0775162
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01105346
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0369964
IRS990/TotalLiabilitiesEOYAmt0172254
IRS990/TotalLiabilitiesGrp/BOYAmt0369964
IRS990/TotalLiabilitiesGrp/EOYAmt0172254
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0390577
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0602908
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01317677
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01317677
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01317677
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0760541
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0775162
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0390577
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0602908
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/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK PHILLIPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08083067769
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-18
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/PreparerPersonNm0MARK A HAYES
ReturnHeader/ReturnTs02016-03-18T23:26:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$775,162
Liabilities
$172,254
Net assets
$602,908
Revenue
$1,317,677
Expenses
$1,105,346
Net income
$212,331
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)12 • $1M-$5M nonprofits