Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
990 • Fiscal year 2020 • EIN 27-5197165
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
Liabilities / Revenue
20th percentile
Higher debt load relative to revenue than 20% of similar nonprofits.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 7.1% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Assets
Up$1,523,619
Up $169,259 (+12%) from 2019
Net Assets
Up$1,491,760
Up $155,794 (+12%) from 2019
Liabilities
Up$31,859
Up $13,465 (+73%) from 2019
Revenue
Down$340,409
Down $124,683 (-27%) from 2019
Expenses
Down$184,615
Down $6,953 (-3.6%) from 2019
Net Income
Down$155,794
Down $117,730 (-43%) from 2019
Moloaa irrigation co-op is a cooperative of the moloaa hui land farmers. Its purpose is to deliver water to users on an at-cost basis for the benefit of all members. To facilitate and/or negotiate for, manage, administer, contract for the use of and/or own certain water resources and facilities in the district of moloaa, island of kauai, which are presently used to provide agricultural water to the lands known as the moloaa hui lands (facilities); to acquire additional sources of water and/or equipment to add to the facilities as may be appropriate; and to provide to its members on a cooperative basis, reliable, cost effective agricultural irrigation services in an environmentally responsible manner consistent with sound business in the state of hawaii. Generate and provide a monthly bill for the disbursement of water. Collect maintenance reserve funds in a secured account and disburse accordingly for repairs, maintenance and upkeep of the water system.
Moloa`a irrigation co-op is a cooperative of the moloa`a hui land farmers. Its purpose is to deliver water to users on an at-cost basis for the benefit of all members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,335,966 | $1,491,760 | ▲ $155,794 |
| Land, Buildings, and Equipment, Net | $1,137,880 | $1,290,169 | ▲ $152,289 |
| Cash and Non-Interest-Bearing Accounts | $105,577 | $118,360 | ▲ $12,783 |
| Savings and Temporary Cash Investments | $73,396 | $73,355 | ▼ $41 |
| Accounts Receivable | $11,985 | $21,533 | ▲ $9,548 |
| Pledges and Grants Receivable | $8,750 | - | - |
| Total Assets | $1,354,360 | $1,523,619 | ▲ $169,259 |
| Other Assets Total | $16,772 | $20,202 | ▲ $3,430 |
| Liabilities | |||
| Other Liabilities | $13,560 | $16,148 | ▲ $2,588 |
| Accounts Payable and Accrued Expenses | $4,834 | $15,711 | ▲ $10,877 |
| Total Liabilities | $18,394 | $31,859 | ▲ $13,465 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,335,966 | $1,491,760 | ▲ $155,794 |
| Total Liabilities and Net Assets / Fund Balance | $1,354,360 | $1,523,619 | ▲ $169,259 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $887,327 | - | $887,327 |
| Land | $402,842 | - | $402,842 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Louisa Wooten | Executive Di | PT | $24,000 | $24,000 |
| Name | Title |
|---|---|
| Paul Huber | President |
| Philip Davies | Secretary |
| Raymond Maki | Treasurer |
| Ned Whitlock | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $156,433 |
| Salaries, Compensation, and Employee Benefits | $28,182 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $24,000 | - | - | $24,000 |
| Fees for Services Accounting | - | $10,268 | - | $10,268 |
| Insurance | $5,706 | - | - | $5,706 |
| Office Expenses | $4,233 | - | - | $4,233 |
| Payroll Taxes | $4,182 | - | - | $4,182 |
| Fees for Services Other | $1,682 | - | - | $1,682 |
| Other Expenses | $490 | - | - | $490 |
| Travel | $212 | - | - | $212 |
| All Other Expenses | $187 | - | - | $187 |
| Conferences and Meetings | $141 | - | - | $141 |
| Total Functional Expenses | $174,347 | $10,268 | $0 | $184,615 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deferred Billing | $15,835 |
| Security Deposits | $313 |
“Any individual, partnership, joint venture, corporation, limited liability company, political entity or other person or legal entity that has agreed to purchase or purchases agricultural irrigation water from moloaa irrigation cooperative (the "association") shall be eligible for membership in the association. Any person or entity applying for membership becomes a member only after entering into a membership agreement with this association approved by the board of directors and paying the then current membership fee. No membership agreement shall be approved by the board if the applicant or its predecessor in interest in the condominium unit to which the association is being asked to deliver agricultural irrigation water (the "served condo unit") or the individual subdivided lot to which the association is being asked to deliver agricultural irrigation water (the "served highway lot") which or who owes monies on a prior water bill to the prior provider of service. Membership in the association shall be without regard to an applicant's race, gender, religion, income, marital status or nationality”
“Each member shall be entitled to one vote upon each matter submitted to a vote at a meeting of the members. Voting by proxy and cumulative voting shall not be permitted. A member may submit a written vote on any motion, resolution or amendment to be acted upon at a meeting of the members or otherwise, provided that such a written vote has been specifically authorized by the board of directors for that motion, resolution or amendment. Such written vote must be cast on a ballot prepared for that purpose by the board of directors. It shall be cast by delivery of such ballot or by email to the secretary, or the secretary's designee, by the day of the meeting at which the vote is to be taken or other date set by the board of directors, or deposited in a ballot box at that meeting if the vote is to be taken at a meeting of the members, or cast by delivery of such ballot to the secretary, or the secretary's designee, by the day the vote is to be taken if the vote is to be taken other than at a meeting of the members. Ballots shall be counted by an independent third party selected by the board of directors for that purpose, which third party shall certify the results to the members.”
“Member approval of certain actions. Upon the vote of a majority of the directors, or by the written petition of 5% of all members, or 250 members, whichever is less, such petition to be delivered to the chairman no more than twenty (20) business days after the posting on the association's internet web site of the preliminary draft of the board's minutes reflecting any action taken by the association's board of directors, or, if association does not have an internet website, no more than twenty-five (25) calendar days after the preliminary draft of the board's minutes reflecting any action taken by the association's board of directors is mailed postage prepaid or by email to the last known post office address of each member, such action shall be submitted to the members for approval in a manner determined by the board of directors; provided, however, that the rights of third parties which have vested between the time such action was approved by the board of directors and the approval or disapproval of the members shall not be impaired”
“Board of directors review and approve the form 990 prior to filing with the internal revenue service.”
“Documents provided upon request.”
“Documents are made available upon request.”
“Moloaa irrigation co-op is a cooperative of the moloaa hui land farmers. Its purpose is to deliver water to users on an at-cost basis for the benefit of all members. To facilitate and/or negotiate for, manage, administer, contract for the use of and/or own certain water resources and facilities in the district of moloaa, island of kauai, which are presently used to provide agricultural water to the lands known as the moloaa hui lands (facilities); to acquire additional sources of water and/or equipment to add to the facilities as may be appropriate; and to provide to its members on a cooperative basis, reliable, cost effective agricultural irrigation services in an environmentally responsible manner consistent with sound business in the state of hawaii. Generate and provide a monthly bill for the disbursement of water. Collect maintenance reserve funds in a secured account and disburse accordingly for repairs, maintenance and upkeep of the water system.”
“Volunteer board of directors.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4834 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15711 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 11985 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 21533 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MOLOA`A IRRIGATION CO-OP IS A COOPERATIVE OF THE MOLOA`A HUI LAND FARMERS. ITS PURPOSE IS TO DELIVER WATER TO USERS ON AN AT-COST BASIS FOR THE BENEFIT OF ALL MEMBERS. |
| IRS990/AllOtherContributionsAmt | 0 | 2217 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 187 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 187 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | C J FINANCIAL SERVICES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082456639 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3175 ELUA STREET SUITE D |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 3175 ELUA STREET SUITE D |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LIHUE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96766 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 105577 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 118360 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 24000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 24000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 141 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 141 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 140038 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 30 |
| IRS990/CYOtherExpensesAmt | 0 | 156433 |
| IRS990/CYOtherRevenueAmt | 0 | 4130 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 196211 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 155794 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 28182 |
| IRS990/CYTotalExpensesAmt | 0 | 184615 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 340409 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | TO FACILITATE AND/OR NEGOTIATE FOR, MANAGE, ADMINISTER, CONTRACT FOR THE USE OF AND/OR OWN CERTAIN WATER RESOURCES AND FACILITIES IN THE DISTRICT OF MOLOAA, ISLAND OF KAUAI, WHICH ARE PRESENTLY USED TO PROVIDE AGRICULTURAL WATER TO THE LANDS KNOWN AS THE MOLOAA HUI LANDS (FACILITIES); TO ACQUIRE ADDITIONAL SOURCES OF WATER AND/OR EQUIPMENT TO ADD TO THE FACILITIES AS MAY BE APPROPRIATE; AND TO PROVIDE TO ITS MEMBERS ON A COOPERATIVE BASIS, RELIABLE, COST EFFECTIVE AGRICULTURAL IRRIGATION SERVICES IN AN ENVIRONMENTALLY RESPONSIBLE MANNER CONSISTENT WITH SOUND BUSINESS IN THE STATE OF HAWAII. ALSO, DELIVERS PUBLIC DRINKING WATER. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 174347 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10268 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10268 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1682 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1682 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LOUISA WOOTEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PHILIP DAVIES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PAUL HUBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RAYMOND MAKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | NED WHITLOCK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 24000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 137821 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 340409 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5706 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5706 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 30 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 30 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1137880 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1290169 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1290169 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 200341 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MOLOAA IRRIGATION CO-OP IS A COOPERATIVE OF THE MOLOAA HUI LAND FARMERS. ITS PURPOSE IS TO DELIVER WATER TO USERS ON AN AT-COST BASIS FOR THE BENEFIT OF ALL MEMBERS. TO FACILITATE AND/OR NEGOTIATE FOR, MANAGE, ADMINISTER, CONTRACT FOR THE USE OF AND/OR OWN CERTAIN WATER RESOURCES AND FACILITIES IN THE DISTRICT OF MOLOAA, ISLAND OF KAUAI, WHICH ARE PRESENTLY USED TO PROVIDE AGRICULTURAL WATER TO THE LANDS KNOWN AS THE MOLOAA HUI LANDS (FACILITIES); TO ACQUIRE ADDITIONAL SOURCES OF WATER AND/OR EQUIPMENT TO ADD TO THE FACILITIES AS MAY BE APPROPRIATE; AND TO PROVIDE TO ITS MEMBERS ON A COOPERATIVE BASIS, RELIABLE, COST EFFECTIVE AGRICULTURAL IRRIGATION SERVICES IN AN ENVIRONMENTALLY RESPONSIBLE MANNER CONSISTENT WITH SOUND BUSINESS IN THE STATE OF HAWAII. GENERATE AND PROVIDE A MONTHLY BILL FOR THE DISBURSEMENT OF WATER. COLLECT MAINTENANCE RESERVE FUNDS IN A SECURED ACCOUNT AND DISBURSE ACCORDINGLY FOR REPAIRS, MAINTENANCE AND UPKEEP OF THE WATER SYSTEM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1335966 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1491760 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4233 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4233 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 16772 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 20202 |
| IRS990/OtherExpensesGrp/Desc | 0 | DIRECT COST OF WATER |
| IRS990/OtherExpensesGrp/Desc | 1 | IRRIGATION SYSTEM REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | SDWB COMPLIANCE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 118208 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11866 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3440 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 490 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 118208 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11866 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3440 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 490 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13560 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 16148 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | LATE PAYMENT FEE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LATE PAYMENT INTEREST |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | OTHER FINES & PENALTIES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3125 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 780 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 225 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3125 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 780 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 225 |
| IRS990/OtherRevenueTotalAmt | 0 | 4130 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 30 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4182 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4182 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 8750 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | LOUISA WOOTEN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER USAGE REIMBURSEMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SERVICE CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MAINTENANCE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 118208 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 57540 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 20463 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 118208 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 57540 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20463 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 266509 |
| IRS990/PYInvestmentIncomeAmt | 0 | 88 |
| IRS990/PYOtherExpensesAmt | 0 | 163513 |
| IRS990/PYOtherRevenueAmt | 0 | 5456 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 193039 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 273524 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 28055 |
| IRS990/PYTotalExpensesAmt | 0 | 191568 |
| IRS990/PYTotalRevenueAmt | 0 | 465092 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 155794 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 196211 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1335966 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1491760 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 73396 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 73355 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 887327 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 887327 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 402842 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 402842 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15835 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 313 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED BILLING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1290169 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 16148 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MOLOAA IRRIGATION CO-OP IS A COOPERATIVE OF THE MOLOAA HUI LAND FARMERS. ITS PURPOSE IS TO DELIVER WATER TO USERS ON AN AT-COST BASIS FOR THE BENEFIT OF ALL MEMBERS. TO FACILITATE AND/OR NEGOTIATE FOR, MANAGE, ADMINISTER, CONTRACT FOR THE USE OF AND/OR OWN CERTAIN WATER RESOURCES AND FACILITIES IN THE DISTRICT OF MOLOAA, ISLAND OF KAUAI, WHICH ARE PRESENTLY USED TO PROVIDE AGRICULTURAL WATER TO THE LANDS KNOWN AS THE MOLOAA HUI LANDS (FACILITIES); TO ACQUIRE ADDITIONAL SOURCES OF WATER AND/OR EQUIPMENT TO ADD TO THE FACILITIES AS MAY BE APPROPRIATE; AND TO PROVIDE TO ITS MEMBERS ON A COOPERATIVE BASIS, RELIABLE, COST EFFECTIVE AGRICULTURAL IRRIGATION SERVICES IN AN ENVIRONMENTALLY RESPONSIBLE MANNER CONSISTENT WITH SOUND BUSINESS IN THE STATE OF HAWAII. GENERATE AND PROVIDE A MONTHLY BILL FOR THE DISBURSEMENT OF WATER. COLLECT MAINTENANCE RESERVE FUNDS IN A SECURED ACCOUNT AND DISBURSE ACCORDINGLY FOR REPAIRS, MAINTENANCE AND UPKEEP OF THE WATER SYSTEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | VOLUNTEER BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANY INDIVIDUAL, PARTNERSHIP, JOINT VENTURE, CORPORATION, LIMITED LIABILITY COMPANY, POLITICAL ENTITY OR OTHER PERSON OR LEGAL ENTITY THAT HAS AGREED TO PURCHASE OR PURCHASES AGRICULTURAL IRRIGATION WATER FROM MOLOAA IRRIGATION COOPERATIVE (THE "ASSOCIATION") SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE ASSOCIATION. ANY PERSON OR ENTITY APPLYING FOR MEMBERSHIP BECOMES A MEMBER ONLY AFTER ENTERING INTO A MEMBERSHIP AGREEMENT WITH THIS ASSOCIATION APPROVED BY THE BOARD OF DIRECTORS AND PAYING THE THEN CURRENT MEMBERSHIP FEE. NO MEMBERSHIP AGREEMENT SHALL BE APPROVED BY THE BOARD IF THE APPLICANT OR ITS PREDECESSOR IN INTEREST IN THE CONDOMINIUM UNIT TO WHICH THE ASSOCIATION IS BEING ASKED TO DELIVER AGRICULTURAL IRRIGATION WATER (THE "SERVED CONDO UNIT") OR THE INDIVIDUAL SUBDIVIDED LOT TO WHICH THE ASSOCIATION IS BEING ASKED TO DELIVER AGRICULTURAL IRRIGATION WATER (THE "SERVED HIGHWAY LOT") WHICH OR WHO OWES MONIES ON A PRIOR WATER BILL TO THE PRIOR PROVIDER OF SERVICE. MEMBERSHIP IN THE ASSOCIATION SHALL BE WITHOUT REGARD TO AN APPLICANT'S RACE, GENDER, RELIGION, INCOME, MARITAL STATUS OR NATIONALITY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH MEMBER SHALL BE ENTITLED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. VOTING BY PROXY AND CUMULATIVE VOTING SHALL NOT BE PERMITTED. A MEMBER MAY SUBMIT A WRITTEN VOTE ON ANY MOTION, RESOLUTION OR AMENDMENT TO BE ACTED UPON AT A MEETING OF THE MEMBERS OR OTHERWISE, PROVIDED THAT SUCH A WRITTEN VOTE HAS BEEN SPECIFICALLY AUTHORIZED BY THE BOARD OF DIRECTORS FOR THAT MOTION, RESOLUTION OR AMENDMENT. SUCH WRITTEN VOTE MUST BE CAST ON A BALLOT PREPARED FOR THAT PURPOSE BY THE BOARD OF DIRECTORS. IT SHALL BE CAST BY DELIVERY OF SUCH BALLOT OR BY EMAIL TO THE SECRETARY, OR THE SECRETARY'S DESIGNEE, BY THE DAY OF THE MEETING AT WHICH THE VOTE IS TO BE TAKEN OR OTHER DATE SET BY THE BOARD OF DIRECTORS, OR DEPOSITED IN A BALLOT BOX AT THAT MEETING IF THE VOTE IS TO BE TAKEN AT A MEETING OF THE MEMBERS, OR CAST BY DELIVERY OF SUCH BALLOT TO THE SECRETARY, OR THE SECRETARY'S DESIGNEE, BY THE DAY THE VOTE IS TO BE TAKEN IF THE VOTE IS TO BE TAKEN OTHER THAN AT A MEETING OF THE MEMBERS. BALLOTS SHALL BE COUNTED BY AN INDEPENDENT THIRD PARTY SELECTED BY THE BOARD OF DIRECTORS FOR THAT PURPOSE, WHICH THIRD PARTY SHALL CERTIFY THE RESULTS TO THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MEMBER APPROVAL OF CERTAIN ACTIONS. UPON THE VOTE OF A MAJORITY OF THE DIRECTORS, OR BY THE WRITTEN PETITION OF 5% OF ALL MEMBERS, OR 250 MEMBERS, WHICHEVER IS LESS, SUCH PETITION TO BE DELIVERED TO THE CHAIRMAN NO MORE THAN TWENTY (20) BUSINESS DAYS AFTER THE POSTING ON THE ASSOCIATION'S INTERNET WEB SITE OF THE PRELIMINARY DRAFT OF THE BOARD'S MINUTES REFLECTING ANY ACTION TAKEN BY THE ASSOCIATION'S BOARD OF DIRECTORS, OR, IF ASSOCIATION DOES NOT HAVE AN INTERNET WEBSITE, NO MORE THAN TWENTY-FIVE (25) CALENDAR DAYS AFTER THE PRELIMINARY DRAFT OF THE BOARD'S MINUTES REFLECTING ANY ACTION TAKEN BY THE ASSOCIATION'S BOARD OF DIRECTORS IS MAILED POSTAGE PREPAID OR BY EMAIL TO THE LAST KNOWN POST OFFICE ADDRESS OF EACH MEMBER, SUCH ACTION SHALL BE SUBMITTED TO THE MEMBERS FOR APPROVAL IN A MANNER DETERMINED BY THE BOARD OF DIRECTORS; PROVIDED, HOWEVER, THAT THE RIGHTS OF THIRD PARTIES WHICH HAVE VESTED BETWEEN THE TIME SUCH ACTION WAS APPROVED BY THE BOARD OF DIRECTORS AND THE APPROVAL OR DISAPPROVAL OF THE MEMBERS SHALL NOT BE IMPAIRED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DOCUMENTS PROVIDED UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1354360 |
| IRS990/TotalAssetsEOYAmt | 0 | 1523619 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1354360 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1523619 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 140038 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 10268 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 174347 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 184615 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 18394 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 31859 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 18394 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 31859 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1335966 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1491760 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 174347 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 196211 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 24000 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 200371 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 340409 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1354360 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1523619 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 212 |
| IRS990/TravelGrp/TotalAmt | 0 | 212 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 506 |
| IRS990/USAddress/CityNm | 0 | ANAHOLA |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96703 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MOLOAAIRRIGATION.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL HUBER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8086392768 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-06-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MOLOAA IRRIGATION COOPERATIVE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MOLO |
| ReturnHeader/Filer/EIN | 0 | 275197165 |
| ReturnHeader/Filer/PhoneNum | 0 | 8086392768 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 506 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ANAHOLA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96703 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 262451631 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JAY MIYAKI CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 600 QUEEN ST STE C4 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96813 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8085221042 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-06-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAY MIYAKI |
| ReturnHeader/ReturnTs | 0 | 2021-07-06T13:51:29-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | PAUL |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | HUBER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
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