Civic Intelligence

Kaupo Community Association Inc

EIN 81-2483755 • 501(c)3 • Kula, HI

Profile

The preservation, perpetuation and conservation of the natural beauty, environmental resources, and rural lifestyle of the kaupo community.

PO Box 787Kula, HI 96790
Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-3404%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$5,426

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 304.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

23rd percentile

-5.2%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-84%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$1,097,925

Down $60,643 (-5.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,097,925

Down $60,643 (-5.2%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin1st percentile

Revenue

Down

$1,785

Down $9,215 (-84%) from 2023

Expenses

Up

$62,540

Up $10,368 (+20%) from 2023

Net Income

Down

-$60,755

Down $19,583 (-48%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$1.5M$1.0M$500K$0Assets 2016: $18,954Liabilities 2016: $02016Assets 2017: $61,877Liabilities 2017: $5,200Net Assets 2017: $56,6772017Assets 2018: $85,780Liabilities 2018: $0Net Assets 2018: $85,7802018Assets 2019: $894,343Liabilities 2019: $258,655Net Assets 2019: $635,6882019Assets 2020: $849,851Liabilities 2020: $0Net Assets 2020: $849,8512020Assets 2021: $1,223,112Liabilities 2021: $0Net Assets 2021: $1,223,1122021Assets 2022: $1,199,770Liabilities 2022: $0Net Assets 2022: $1,199,7702022Assets 2023: $1,158,568Liabilities 2023: $0Net Assets 2023: $1,158,5682023Assets 2024: $1,097,925Liabilities 2024: $0Net Assets 2024: $1,097,9252024

Highlighted filing

2024

Assets$1,097,925
Liabilities$0
Net Assets$1,097,925
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $15,806Expenses 2016: $8,357Net Income 2016: $7,4492016Revenue 2017: $53,654Expenses 2017: $15,780Net Income 2017: $37,8742017Revenue 2018: $38,572Expenses 2018: $9,433Net Income 2018: $29,1392018Revenue 2019: $552,283Expenses 2019: $2,375Net Income 2019: $549,9082019Revenue 2020: $237,511Expenses 2020: $39,852Net Income 2020: $197,6592020Revenue 2021: $408,923Expenses 2021: $35,539Net Income 2021: $373,3842021Revenue 2022: $30,270Expenses 2022: $45,846Net Income 2022: -$15,5762022Revenue 2023: $11,000Expenses 2023: $52,172Net Income 2023: -$41,1722023Revenue 2024: $1,785Expenses 2024: $62,540Net Income 2024: -$60,7552024

Highlighted filing

2024

Revenue$1,785
Expenses$62,540
Net Income-$60,755
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,097,925
Liabilities
$0
Net assets
$1,097,925
Revenue
$1,785
Expenses
$62,540
Net income
-$60,755
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.00$0.06$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.01$0.05$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.03$0.05$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.41$0.04$0.37
2020Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.24$0.04$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.26$0.64$0.55$0.00$0.55
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.04$0.01$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.06$0.05$0.02$0.04
2016Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.01$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 22, 2025
Return Version
2024v5.0
Gross Receipts
$1,785
Mission and Program Overview

Mission

The preservation, perpetuation and conservation of the natural beauty, environmental resources, and rural lifestyle of the kaupo community.

The preservation, perpetuation and conservation of the natural beauty environmental resources and rural lifestyle of the kaupo community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,127,427$1,083,262▼ $44,165
Cash and Non-Interest-Bearing Accounts$30,697$14,104▼ $16,593
Inventories for Sale or Use$444$559▲ $115
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,158,568$1,097,925▼ $60,643
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,154,903$1,094,260▼ $60,643
Net Assets With Donor Restrictions$3,665$3,665→ $0
Total Net Assets Fund Balance$1,158,568$1,097,925▼ $60,643
Total Liabilities and Net Assets / Fund Balance$1,158,568$1,097,925▼ $60,643

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,075,468$200,280$1,275,748
Equipment$7,794$8,605$16,399
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeOtherTotal
Linda ClarkVice PresidentPT$5,426$5,426

Board Members and Trustees

NameTitle
Makalapua KanuhaPresident & Board Chair
Lori LettDirector
Sam AinaHistorian
Tyler GaligoSecretary
Michael NentwigSgt at Arms
Elise MonizTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,760
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$25
All Other Contributions
$1,300
Change in Net Assets
$-60,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,614
Salaries, Compensation, and Employee Benefits$5,426
Total Fundraising Expense$4,551
Professional Fundraising Fees$1,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$33,124$8,833$2,208$44,165
Current Officers, Directors, Trustees, and Key Employees$4,070$1,085$271$5,426
Fees for Services Other$3,335$889$222$4,446
Insurance$1,945$519$130$2,594
Other Expenses$1,610$429$107$2,146
Fees for Services Professional Fundraising--$1,500$1,500
Office Expenses$674$180$45$899
Fees for Services Accounting$401$107$27$535
Conferences and Meetings$392$105$26$523
Occupancy$215$57$14$286
Total Functional Expenses$45,781$12,208$4,551$62,540
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$0
Total Nondeductible Lobbying and Political Cost$0
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Linda ClarkVice PresidentAdministrative SupportNo$5,426

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

“Linda Clark was engaged to serve as Executive Director of the organization. In the past, management of the organization was addressed by volunteer Board members. It was determined that the time had come to compensate Linda for her time.”

Form 990, Part VI, Section A, Line 6

“Kaupo community residents pay a discretionary $10/year/person membership fee if they wish to Form 990, Part VI, Section B, Line 11b - A copy of the draft 990 is provided to the Board members for review prior to filing. become a member of and support the Kaupo Community Association, Inc. Community members are welcome and encouraged to attend any and all social and educational gatherings, regardless of membership status.”

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

“Kaupo Community Association members annual elect to fill open seats on the Board of Directors. This is accomplished at the annual meeting.”

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

“A copy of the draft 990 is provided to the Board members for review prior to filing.”

Form 990, Part VI, Section C, Line 19

“If any member of the public wishes to see any of our Governing Documents, they will be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Kaupo Community Association Inc
EIN
81-2483755
Phone
8082681789
Address
PO BOX 787, KULA, HI 96790

Signing Officer

Name
Elise Moniz
Title
Secretary
Phone
8082681789
Signed
2025-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Makalapua Kanuha
Formed
2013
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
15

Preparer

Firm
M&N Sparks Inc
Address
1667 A South Kihei Rd, Kihei, HI 96753
Preparer
Nancy Sparks
Phone
8082767464
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Tree trimming and yard maintenance services”

Raw XML AppendixShowing 400 of 476 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/Form990PartVIISectionAGrp/PersonNm1Makalapua Kanuha
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT & BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt025
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01154903
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01094260
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt014
IRS990/OccupancyGrp/ManagementAndGeneralAmt057
IRS990/OccupancyGrp/ProgramServicesAmt0215
IRS990/OccupancyGrp/TotalAmt0286
IRS990/OfficeExpensesGrp/FundraisingAmt045
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0180
IRS990/OfficeExpensesGrp/ProgramServicesAmt0674
IRS990/OfficeExpensesGrp/TotalAmt0899
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Bank Charges
IRS990/OtherExpensesGrp/Desc1Business Registration Fees
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt11
IRS990/OtherExpensesGrp/FundraisingAmt2107
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2429
IRS990/OtherExpensesGrp/ProgramServicesAmt07
IRS990/OtherExpensesGrp/ProgramServicesAmt18
IRS990/OtherExpensesGrp/ProgramServicesAmt21610
IRS990/OtherExpensesGrp/TotalAmt09
IRS990/OtherExpensesGrp/TotalAmt111
IRS990/OtherExpensesGrp/TotalAmt22146
IRS990/OtherRevenueTotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Makalapua Kanuha
IRS990/PriorPeriodAdjustmentsAmt0112
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt052172
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-41172
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt052172
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011000
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-60755
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0There was no Other Income in 2024.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt011000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt030270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0408923
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0467004
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt025
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0222496
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0222496
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.67731
IRS990ScheduleA/PublicSupportPY170Pct00.37721
IRS990ScheduleA/PublicSupportTotal170Amt0467004
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01760
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt011000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt030270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0408923
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015051
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0467004
IRS990ScheduleA/TotalSupportAmt0689500
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt00
IRS990ScheduleC/DuesAssessmentsAmt0460
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt00
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt00
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07794
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08605
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016399
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01075468
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0200280
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01275748
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01083262
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Linda Clark
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Vice President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt05426
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Administrative Support
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Linda Clark was engaged to serve as Executive Director of the organization. In the past, management of the organization was addressed by volunteer Board members. It was determined that the time had come to compensate Linda for her time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Kaupo community residents pay a discretionary $10/year/person membership fee if they wish to Form 990, Part VI, Section B, Line 11b - A copy of the draft 990 is provided to the Board members for review prior to filing. become a member of and support the Kaupo Community Association, Inc. Community members are welcome and encouraged to attend any and all social and educational gatherings, regardless of membership status.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Kaupo Community Association members annual elect to fill open seats on the Board of Directors. This is accomplished at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the draft 990 is provided to the Board members for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4If any member of the public wishes to see any of our Governing Documents, they will be made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Tree trimming and yard maintenance services
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 C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00

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