Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
EIN 95-2760128 • 501(c)4 • Pahoa, HI
Profile
Home and lot owners' community association, providing road maintenance and community facilities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Up$4,056,526
Up $436,448 (+12%) from 2023
Liabilities
Up$14,837
Up $13,690 (+1194%) from 2023
Net Assets
Up$4,041,689
Up $422,758 (+12%) from 2023
Revenue
Up$1,085,993
Up $186,691 (+21%) from 2023
Expenses
Up$663,235
Up $78,958 (+14%) from 2023
Net Income
Up$422,758
Up $107,733 (+34%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Home and lot owners' community association, providing road maintenance and community facilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $3,618,931 | $4,041,689 | ▲ $422,758 |
| Land, Buildings, and Equipment, Net | $2,863,542 | $3,042,791 | ▲ $179,249 |
| Cash and Non-Interest-Bearing Accounts | $756,187 | $1,013,735 | ▲ $257,548 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Intangible Assets | - | $0 | - |
| Total Assets | $3,620,078 | $4,056,526 | ▲ $436,448 |
| Other Assets Total | $349 | $0 | ▼ $349 |
| Liabilities | |||
| Other Liabilities | $1,147 | $14,837 | ▲ $13,690 |
| Total Liabilities | $1,147 | $14,837 | ▲ $13,690 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $3,618,931 | $4,041,689 | ▲ $422,758 |
| Total Liabilities and Net Assets / Fund Balance | $3,620,078 | $4,056,526 | ▲ $436,448 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $14,723 | $180,195 | - |
| Other Land Buildings | $2,883,690 | $2,599,962 | - |
| Equipment | $144,378 | $102,247 | - |
| Name | Title |
|---|---|
| Ed Eiserman | President |
| Mark Jones | Vice President |
| Adam Broad | Director |
| Michael Dodge | Director |
| Natasha Shook | Director |
| Becky Jones | Secretary |
| Michael Pipta | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Loeffler Construction INC | Road Paving | 1451 KINOOLE ST, Hilo, HI 96720 | $185,717 |
| Yamada And Sons INC | Road Paving | 733 KANOELEHUA AVE, Hilo, HI 96720 | $135,020 |
| Line Item | Amount |
|---|---|
| Other Expenses | $499,915 |
| Salaries, Compensation, and Employee Benefits | $163,320 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $300,316 | $4,464 | - | $304,780 |
| Other Salaries and Wages | $56,904 | $66,800 | - | $123,704 |
| Other Employee Benefits | $11,636 | $13,660 | - | $25,296 |
| Insurance | - | $19,896 | - | $19,896 |
| Office Expenses | - | $16,441 | - | $16,441 |
| Fees for Services Accounting | - | $15,489 | - | $15,489 |
| Payroll Taxes | $6,587 | $7,733 | - | $14,320 |
| Occupancy | - | $8,394 | - | $8,394 |
| Information Technology | - | $8,046 | - | $8,046 |
| Other Expenses | $21,202 | $6,551 | - | $6,551 |
| Conferences and Meetings | $1,394 | $403 | - | $1,797 |
| Fees for Services Legal | - | $-1,884 | - | $-1,884 |
| Total Functional Expenses | $483,411 | $179,824 | $0 | $663,235 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $2,550 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Colin T Mcbride | Son of Board Member | Barter of Lodging for Services | No | - |
| Liability | Amount |
|---|---|
| Member Deposits | $12,548 |
| Credit Card | $2,289 |
“The members of the association own lots and/or homes in the subdivision and pay assessments for roads and maintenance. There are 3,542 lots.”
“The association has members who may elect one or more members of the board of directors.”
“The decisions of the board of directors are subject to approval by the membership.”
“The treasurer, on behalf of the board of directors and with assistance from the bookkeeper, reviews the tax return. It is then presented to the president and then the board.”
“The board of directors monitors compliance with the conflict of interest policy.”
“The board conducts a compensation review for the office manager and all staff as part of the annual budget process.”
“The association makes its governing documents, conflict of interest policy, and financial statements available on its website as well as at the association longhouse within the community subdivision.”
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 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | HOME AND LOT OWNERS' COMMUNITY ASSOCIATION, PROVIDING ROAD MAINTENANCE AND COMMUNITY FACILITIES. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | AINALOA COMMUNITY ASSOCIATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8089829404 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | AINALOA BOULVEVARD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PAHOA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96778 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 756187 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1013735 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 403 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1394 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1797 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 185717 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 135020 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1451 KINOOLE ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 733 KANOELEHUA AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | HILO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | HILO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | HI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 96720 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 96720 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | LOEFFLER CONSTRUCTION INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | YAMADA AND SONS INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ROAD PAVING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | ROAD PAVING |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 926519 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 113 |
| IRS990/CYOtherExpensesAmt | 0 | 499915 |
| IRS990/CYOtherRevenueAmt | 0 | 159361 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 422758 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 163320 |
| IRS990/CYTotalExpensesAmt | 0 | 663235 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1085993 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4464 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 300316 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 304780 |
| IRS990/Desc | 0 | MAINTENANCE OF COMMUNITY ASSOCIATION ROADS, SPORTS PARK, AND LONGHOUSE COMMUNITY AND ACTIVITY FACILITY. IN THE 2024 TAX YEAR, THE ASSOCIATION COMPLETED NEW PAVING OF KUHIO DR, PURCHASED A CLOSED CAB TRACTOR AND ZERO-TURN MOWER, AND INSTALLED A NEW SECURITY SYSTEM. ASSETS INCREASED BY $484,027. PAVING ASSETS FOR ANTHURIUM DR (2006), MAUNA KEA DR (2007), AND OHIA DR (2008), HAVE NOW BEEN FULLY DEPRECIATED. FULLY DEPRECIATED BOOK FIXED ASSETS OF $68,371 HAD BEEN DISPOSED OR WERE NO LONGER IN SERVICE. THOSE ASSETS WERE REMOVED FROM THE BOOKS AT NET ZERO. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 483411 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15489 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15489 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | -1884 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | -1884 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ED EISERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BECKY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL PIPTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ADAM BROAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | NATASHA SHOOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL DODGE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 2550 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1085993 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16632 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 8046 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8046 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 19896 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19896 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 113 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 113 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2882404 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2863542 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3042791 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5925195 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 926519 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | -14967 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | -14967 |
| IRS990/MissionDesc | 0 | HOME AND LOT OWNERS' COMMUNITY ASSOCIATION, PROVIDING ROAD MAINTENANCE AND COMMUNITY FACILITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3618931 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4041689 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 2550 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 2550 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16632 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 16632 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 8394 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 8394 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 16441 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16441 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 349 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 13660 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 11636 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 25296 |
| IRS990/OtherExpensesGrp/Desc | 0 | ROAD/PROPERTY MAINTENAN |
| IRS990/OtherExpensesGrp/Desc | 1 | PRINTING & POSTAGE |
| IRS990/OtherExpensesGrp/Desc | 2 | TAXES - PROPERTY & EXCI |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13831 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 6551 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 85372 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 21202 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 99203 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 21202 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6551 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1147 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 14837 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | TRANSFER FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | LIENS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | COLLECTION FEES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 95435 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 34802 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 24909 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 95435 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 34802 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 24909 |
| IRS990/OtherRevenueTotalAmt | 0 | 140179 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 66800 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 56904 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 123704 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7733 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6587 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14320 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ED EISERMANN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 708999 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 32077 |
| IRS990/PYOtherExpensesAmt | 0 | 424103 |
| IRS990/PYOtherRevenueAmt | 0 | 158226 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 315025 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 160174 |
| IRS990/PYTotalExpensesAmt | 0 | 584277 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 899302 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 422758 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990/RevenueAmt | 0 | 1085993 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 4041689 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 180195 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 194918 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 144378 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 102247 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 246625 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2883690 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2599962 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 5483652 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 12548 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | MEMBER DEPOSITS |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 14837 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | BARTER OF LODGING FOR SERVICES |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MEMBERS OF THE ASSOCIATION OWN LOTS AND/OR HOMES IN THE SUBDIVISION AND PAY ASSESSMENTS FOR ROADS AND MAINTENANCE. THERE ARE 3,542 LOTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TREASURER, ON BEHALF OF THE BOARD OF DIRECTORS AND WITH ASSISTANCE FROM THE BOOKKEEPER, REVIEWS THE TAX RETURN. IT IS THEN PRESENTED TO THE PRESIDENT AND THEN THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD CONDUCTS A COMPENSATION REVIEW FOR THE OFFICE MANAGER AND ALL STAFF AS PART OF THE ANNUAL BUDGET PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE AS WELL AS AT THE ASSOCIATION LONGHOUSE WITHIN THE COMMUNITY SUBDIVISION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 14837 |
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| IRS990/USAddress/CityNm | 0 | PAHOA |
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| IRS990/WebsiteAddressTxt | 0 | WWW.AINALOA.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL PIPTA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8089829404 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AINALOA COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AINA |
| ReturnHeader/Filer/EIN | 0 | 952760128 |
| ReturnHeader/Filer/PhoneNum | 0 | 8089829404 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | R R 3 - BOX 1303 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PAHOA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 967781303 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 272785810 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NANCY JEAN KRAMER CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 14061 SANDY HOOK RD NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | POULSBO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98370 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8088547881 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NANCY JEAN KRAMER |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T23:56:06-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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