Civic Intelligence

Nanawale Community Association

EIN 99-0107038 • 501(c)4 • Pahoa, HI

Profile

To promote the best interests of property owners.

14-885 Kehau Rd 2250Pahoa, HI 96778

nanawale.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.08x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2020

Net Margin

43rd percentile

3.1%

Higher net margin than 43% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

45th percentile

2.3%

Faster asset growth than 45% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

37th percentile

0.8%

Faster revenue growth than 37% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$659,390

Up $15,002 (+2.3%) from 2019

Liabilities

Up

$41,257

Up $7,700 (+23%) from 2019

Net Assets

Up

$618,133

Up $7,302 (+1.2%) from 2019

Operations
Liabilities / Revenue63rd percentileNet Margin43rd percentile

Revenue

Up

$516,204

Up $4,197 (+0.8%) from 2019

Expenses

Up

$500,296

Up $28,203 (+6.0%) from 2019

Net Income

Down

$15,908

Down $24,006 (-60%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$800K$600K$400K$200K$0Assets 2010: $554,858Liabilities 2010: $4,909Net Assets 2010: $549,9492010Assets 2011: $482,885Liabilities 2011: $57,196Net Assets 2011: $425,6892011Assets 2012: $455,789Liabilities 2012: $19,450Net Assets 2012: $436,3392012Assets 2013: $446,415Liabilities 2013: $22,528Net Assets 2013: $423,8872013Assets 2014: $451,533Liabilities 2014: $25,564Net Assets 2014: $425,9692014Assets 2015: $489,567Liabilities 2015: $23,495Net Assets 2015: $466,0722015Assets 2016: $521,699Liabilities 2016: $26,429Net Assets 2016: $495,2702016Assets 2017: $570,207Liabilities 2017: $14,040Net Assets 2017: $556,1672017Assets 2018: $598,122Liabilities 2018: $27,205Net Assets 2018: $570,9172018Assets 2019: $644,388Liabilities 2019: $33,557Net Assets 2019: $610,8312019Assets 2020: $659,390Liabilities 2020: $41,257Net Assets 2020: $618,1332020

Highlighted filing

2020

Assets$659,390
Liabilities$41,257
Net Assets$618,133
Open 2020 Filing

Operations Trend

Revenue Growth37th percentile

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

$600K$400K$200K$0Expenses 2010: $565,4902010Expenses 2011: $550,6352011Expenses 2012: $408,0712012Revenue 2013: $473,651Expenses 2013: $434,724Net Income 2013: $38,9272013Revenue 2014: $433,353Expenses 2014: $431,271Net Income 2014: $2,0822014Revenue 2015: $474,990Expenses 2015: $434,887Net Income 2015: $40,1032015Revenue 2016: $463,164Expenses 2016: $433,966Net Income 2016: $29,1982016Revenue 2017: $538,981Expenses 2017: $478,084Net Income 2017: $60,8972017Revenue 2018: $528,549Expenses 2018: $509,661Net Income 2018: $18,8882018Revenue 2019: $512,007Expenses 2019: $472,093Net Income 2019: $39,9142019Revenue 2020: $516,204Expenses 2020: $500,296Net Income 2020: $15,9082020

Highlighted filing

2020

Revenue$516,204
Expenses$500,296
Net Income$15,908
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$659,390
Liabilities
$41,257
Net assets
$618,133
Revenue
$516,204
Expenses
$500,296
Net income
$15,908
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$6.59$0.41$6.18$5.16$5.00$0.16
2019Detailed filing. Detailed filing data is available for this year.$6.44$0.34$6.11$5.12$4.72$0.40
2018Detailed filing. Detailed filing data is available for this year.$5.98$0.27$5.71$5.29$5.10$0.19
2017Detailed filing. Detailed filing data is available for this year.$5.70$0.14$5.56$5.39$4.78$0.61
2016Detailed filing. Detailed filing data is available for this year.$5.22$0.26$4.95$4.63$4.34$0.29
2015Detailed filing. Detailed filing data is available for this year.$4.90$0.23$4.66$4.75$4.35$0.40
2014Detailed filing. Detailed filing data is available for this year.$4.52$0.26$4.26$4.33$4.31$0.02
2013Detailed filing. Detailed filing data is available for this year.$4.46$0.23$4.24$4.74$4.35$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$0.19$4.36$4.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$0.57$4.26$5.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.55$0.05$5.50$5.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$516,204
Mission and Program Overview

Mission

To promote the best interests of property owners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$220,617$228,796▲ $8,179
Accounts Receivable$121,667$156,969▲ $35,302
Land, Buildings, and Equipment, Net$150,210$127,054▼ $23,156
Savings and Temporary Cash Investments$79,795$79,871▲ $76
Investments Program Related$66,700$66,700→ $0
Prepaid Expenses and Deferred Charges$5,399--
Total Assets$644,388$659,390▲ $15,002
Liabilities
Deferred Revenue$8,502$15,001▲ $6,499
Mortgage Notes Payable Secured by Investment Property$17,382$13,503▼ $3,879
Other Liabilities$7,340$7,340→ $0
Accounts Payable and Accrued Expenses$333$5,413▲ $5,080
Total Liabilities$33,557$41,257▲ $7,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$544,131$551,433▲ $7,302
Net Assets With Donor Restrictions$66,700$66,700→ $0
Total Net Assets Fund Balance$610,831$618,133▲ $7,302
Total Liabilities and Net Assets / Fund Balance$644,388$659,390▲ $15,002

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,523$610,952$612,475
Equipment$49,001$287,672$336,673
Buildings$76,530$145,191$221,721
Investment Program Related Org$66,700--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bruce KuamooFmr GeneralPT$42,908$4,328$47,236
Allison BarrettGeneral ManaPT$15,024$1,632$16,656

Board Members and Trustees

NameTitle
Madie GreenePresident
Allison BarrettDirector
Anne JohnsonDirector
Dennis Nakan-domenDirector
Gerdine MarkusDirector
Larry SmithDirector
MA'AVE ENOSDirector
Peter NashDirector
Peter PauoleDirector
Dennis CarlsonSecretary
AL KUALI'ITreasurer
Glen BousquetVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,113
Program Service Revenue
$500,003
Investment Income
$139
Other Revenue
$11,949
All Other Contributions
$4,113
Change in Net Assets
$15,908

Audited Revenue Reconciliation

Revenue per Audited Statements
$516,204
Total Revenue per Audited Statements
$516,204
Total Revenue per Form 990
$516,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$254,896
Other Expenses$245,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,384$20,008-$133,392
Current Officers, Directors, Trustees, and Key Employees$54,308$9,584-$63,892
Other Employee Benefits$36,530$6,446-$42,976
Insurance$25,477$4,496-$29,973
Depreciation Depletion$24,071$4,248-$28,319
Office Expenses$17,212$3,037-$20,249
Occupancy$13,801$2,436-$16,237
Payroll Taxes$12,441$2,195-$14,636
Fees for Services Other$6,888$1,215-$8,103
All Other Expenses$6,216$1,668-$7,884
Fees for Services Legal$6,596$1,164-$7,760
Other Expenses$7,345--$7,345
Fees for Services Accounting$1,491$263-$1,754
Conferences and Meetings-$130-$130
Total Functional Expenses$443,406$56,890$0$500,296

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$500,296
Total Expenses per Audited Statements$500,296
Total Expenses per Form 990$500,296
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mail Box Deposits$7,340
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by a committee prior to filing.”

Form 990, Page 6, Part VI, Line 15A

“The process for determining compensation for management and key employees includes a review of independent data and substantiation of the deliberation and decision.”

Form 990, Page 6, Part VI, Line 15B

“The process for determining compensation for management and key employees includes a review of independent data and substantiation of the deliberation and decision.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and form 990 are available upon request.”

Filing and Contact Details

Filer

Filer Name
Nanawale Community Association
EIN
99-0107038
Phone
8089658080
Address
14-885 KEHAU RD 2250, PAHOA, HI 96778

Signing Officer

Name
Allison Barrett
Title
General Manager
Phone
8089658080
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Madie Greene
Formed
1960
Legal Domicile
Hi
Voting Board Members
12
Independent Board Members
12
Employees
9
Volunteers
12

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The association provides road maintenance, improvements and infrastracture for the community. The association maintained all facilities and grounds of the community parks and advanced community brotherhood with activities.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is determined to be a tax exempt organization under section 501(c)(4) of the u.s. Internal revenue code and is classified as other than a private foundation. The association is recognized to be exempt from federal and state income taxes. The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years ended december 31, 2020 and 2019. The association files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. The association is generally no longer subject to examination by the internal revenue service for years before 2017.”

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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/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GENERAL MANA
IRS990/Form990PartVIISectionAGrp/TitleTxt13FMR GENERAL
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0516204
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04496
IRS990/InsuranceGrp/ProgramServicesAmt025477
IRS990/InsuranceGrp/TotalAmt029973
IRS990/InvestmentIncomeGrp/ExclusionAmt0139
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0139
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsProgramRelatedGrp/BOYAmt066700
IRS990/InvestmentsProgramRelatedGrp/EOYAmt066700
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01043815
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0150210
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0127054
IRS990/LandBldgEquipCostOrOtherBssAmt01170869
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE THE BEST INTERESTS OF PROPERTY OWNERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt017382
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt013503
IRS990/NetAssetsOrFundBalancesBOYAmt0610831
IRS990/NetAssetsOrFundBalancesEOYAmt0618133
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0544131
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0551433
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02436
IRS990/OccupancyGrp/ProgramServicesAmt013801
IRS990/OccupancyGrp/TotalAmt016237
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03037
IRS990/OfficeExpensesGrp/ProgramServicesAmt017212
IRS990/OfficeExpensesGrp/TotalAmt020249
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06446
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036530
IRS990/OtherEmployeeBenefitsGrp/TotalAmt042976
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1ROADS, POOLS & PARK R&M
IRS990/OtherExpensesGrp/Desc2YOUTH FUND EXPENSE
IRS990/OtherExpensesGrp/Desc3AUTOMOBILE
IRS990/OtherExpensesGrp/ProgramServicesAmt061000
IRS990/OtherExpensesGrp/ProgramServicesAmt146373
IRS990/OtherExpensesGrp/ProgramServicesAmt210273
IRS990/OtherExpensesGrp/ProgramServicesAmt37345
IRS990/OtherExpensesGrp/TotalAmt061000
IRS990/OtherExpensesGrp/TotalAmt146373
IRS990/OtherExpensesGrp/TotalAmt210273
IRS990/OtherExpensesGrp/TotalAmt37345
IRS990/OtherLiabilitiesGrp/BOYAmt07340
IRS990/OtherLiabilitiesGrp/EOYAmt07340
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1MAILBOX
IRS990/OtherRevenueMiscGrp/Desc2TREE REMOVAL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08649
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12300
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08649
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21000
IRS990/OtherRevenueTotalAmt011949
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020008
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0113384
IRS990/OtherSalariesAndWagesGrp/TotalAmt0133392
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02195
IRS990/PayrollTaxesGrp/ProgramServicesAmt012441
IRS990/PayrollTaxesGrp/TotalAmt014636
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05399
IRS990/PrincipalOfficerNm0MADIE GREENE
IRS990/PriorPeriodAdjustmentsAmt0-8606
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531310
IRS990/ProgramServiceRevenueGrp/BusinessCd1531310
IRS990/ProgramServiceRevenueGrp/BusinessCd2531310
IRS990/ProgramServiceRevenueGrp/BusinessCd3531310
IRS990/ProgramServiceRevenueGrp/BusinessCd4445230
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1TRANSFER FEES
IRS990/ProgramServiceRevenueGrp/Desc2FINES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc3RENT
IRS990/ProgramServiceRevenueGrp/Desc4FARMERS MARKET
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0442702
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt141975
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27861
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0442702
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4960
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION PROVIDES ROAD MAINTENANCE, IMPROVEMENTS AND INFRASTRACTURE FOR THE COMMUNITY. THE ASSOCIATION MAINTAINED ALL FACILITIES AND GROUNDS OF THE COMMUNITY PARKS AND ADVANCED COMMUNITY BROTHERHOOD WITH ACTIVITIES.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03884
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0212
IRS990/PYOtherExpensesAmt0236743
IRS990/PYOtherRevenueAmt08388
IRS990/PYProgramServiceRevenueAmt0499523
IRS990/PYRevenuesLessExpensesAmt039914
IRS990/PYSalariesCompEmpBnftPaidAmt0235350
IRS990/PYTotalExpensesAmt0472093
IRS990/PYTotalRevenueAmt0512007
IRS990/ReconcilationRevenueExpnssAmt015908
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt0511952
IRS990/SavingsAndTempCashInvstGrp/BOYAmt079795
IRS990/SavingsAndTempCashInvstGrp/EOYAmt079871
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt076530
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0145191
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0221721
IRS990ScheduleD/EquipmentGrp/BookValueAmt049001
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0287672
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0336673
IRS990ScheduleD/ExpensesSubtotalAmt0500296
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt066700
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0LONG-TERM CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01523
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0610952
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0612475
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MAIL BOX DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0516204
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS DETERMINED TO BE A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(4) OF THE U.S. INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. THE ASSOCIATION IS RECOGNIZED TO BE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS ENDED DECEMBER 31, 2020 AND 2019. THE ASSOCIATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127054
IRS990ScheduleD/TotalBookValueProgramRltdAmt066700
IRS990ScheduleD/TotalExpensesPerForm990Amt0500296
IRS990ScheduleD/TotalLiabilityAmt07340
IRS990ScheduleD/TotalRevenuePerForm990Amt0516204
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0516204
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0500296
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION PROVIDES ROAD MAINTENANCE, IMPROVEMENTS AND INFRASTRACTURE FOR THE COMMUNITY. THE ASSOCIATION MAINTAINED ALL FACILITIES AND GROUNDS OF THE COMMUNITY PARKS AND ADVANCED COMMUNITY BROTHERHOOD WITH ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY A COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS FOR DETERMINING COMPENSATION FOR MANAGEMENT AND KEY EMPLOYEES INCLUDES A REVIEW OF INDEPENDENT DATA AND SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS FOR DETERMINING COMPENSATION FOR MANAGEMENT AND KEY EMPLOYEES INCLUDES A REVIEW OF INDEPENDENT DATA AND SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0644388

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