Civic Intelligence

Leilani Community Association

990 • Fiscal year 2017 • EIN 99-0140578

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 24, 2017

Organization ProfileLEILANIESTATES.ORG
13-3441 Moku StPahoa, HI 96778

(808) 965-9555

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

22nd percentile

0.00x

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

47th percentile

5.3%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

44th percentile

1.4%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

8.7%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$1,054,024

Up $14,204 (+1.4%) from 2016

Net Assets

Up

$1,054,024

Up $14,204 (+1.4%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin47th percentile

Revenue

Up

$269,295

Up $21,525 (+8.7%) from 2016

Expenses

Up

$255,091

Up $28,090 (+12%) from 2016

Net Income

Down

$14,204

Down $6,565 (-32%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $951,046Liabilities 2011: $157Net Assets 2011: $950,8892011Assets 2012: $965,537Liabilities 2012: $1,523Net Assets 2012: $964,0142012Assets 2013: $976,388Liabilities 2013: $329Net Assets 2013: $976,0592013Assets 2014: $1,005,838Liabilities 2014: $0Net Assets 2014: $1,005,8382014Assets 2015: $1,019,051Liabilities 2015: $0Net Assets 2015: $1,019,0512015Assets 2016: $1,039,820Liabilities 2016: $0Net Assets 2016: $1,039,8202016Assets 2017: $1,054,024Liabilities 2017: $0Net Assets 2017: $1,054,0242017Assets 2018: $1,068,412Liabilities 2018: $0Net Assets 2018: $1,068,4122018Assets 2019: $941,737Liabilities 2019: $0Net Assets 2019: $941,7372019Assets 2020: $869,650Liabilities 2020: $0Net Assets 2020: $869,6502020Assets 2021: $811,235Liabilities 2021: $0Net Assets 2021: $811,2352021Assets 2022: $455,400Liabilities 2022: $0Net Assets 2022: $455,4002022Assets 2023: $435,043Liabilities 2023: $0Net Assets 2023: $435,0432023Assets 2024: $521,930Liabilities 2024: $0Net Assets 2024: $521,9302024Assets 2025: $548,511Liabilities 2025: $0Net Assets 2025: $548,5112025

Highlighted filing

2017

Assets$1,054,024
Liabilities$0
Net Assets$1,054,024
Open 2017 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $186,013Expenses 2011: $216,328Net Income 2011: -$30,3152011Revenue 2012: $212,677Expenses 2012: $199,552Net Income 2012: $13,1252012Expenses 2013: $214,1402013Revenue 2014: $251,641Expenses 2014: $221,862Net Income 2014: $29,7792014Revenue 2015: $251,077Expenses 2015: $237,864Net Income 2015: $13,2132015Revenue 2016: $247,770Expenses 2016: $227,001Net Income 2016: $20,7692016Revenue 2017: $269,295Expenses 2017: $255,091Net Income 2017: $14,2042017Revenue 2018: $285,481Expenses 2018: $271,093Net Income 2018: $14,3882018Revenue 2019: $170,478Expenses 2019: $297,153Net Income 2019: -$126,6752019Revenue 2020: $247,846Expenses 2020: $319,933Net Income 2020: -$72,0872020Revenue 2021: $307,602Expenses 2021: $366,017Net Income 2021: -$58,4152021Revenue 2022: $314,073Expenses 2022: $669,908Net Income 2022: -$355,8352022Revenue 2023: $356,263Expenses 2023: $376,620Net Income 2023: -$20,3572023Revenue 2024: $311,376Expenses 2024: $224,489Net Income 2024: $86,8872024Revenue 2025: $295,313Expenses 2025: $268,732Net Income 2025: $26,5812025

Highlighted filing

2017

Revenue$269,295
Expenses$255,091
Net Income$14,204
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 24, 2017
Return Version
2016v3.0
Gross Receipts
$269,295
Mission and Program Overview

Mission

To maintain the quality of roads and community assets.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$567,635$510,359▼ $57,276
Cash and Non-Interest-Bearing Accounts$472,185$307,317▼ $164,868
Savings and Temporary Cash Investments-$236,348-
Total Assets$1,039,820$1,054,024▲ $14,204
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,039,820$1,054,024▲ $14,204
Total Net Assets Fund Balance$1,039,820$1,054,024▲ $14,204
Total Liabilities and Net Assets / Fund Balance$1,039,820$1,054,024▲ $14,204

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$330,172$738,196$1,068,368
Buildings$130,917$138,033$268,950
Equipment$44,270$110,917$155,187
Land$5,000-$5,000
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Jay TurkovskyPresident
Kurt KaminiskiDirector
Rich WillingDirector
Richard RobbinsDirector
Emily RiveraSecretary
Greg ArmstrongTreasurer
Mark HauanioVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$250,990
Investment Income
$305
Other Revenue
$18,000
Change in Net Assets
$14,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,065
Salaries, Compensation, and Employee Benefits$94,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,040--$77,040
Depreciation Depletion$66,466--$66,466
Insurance$9,567$5,515-$15,082
Office Expenses$6,502$6,502-$13,004
Other Employee Benefits$11,269--$11,269
Fees for Services Legal$6,797--$6,797
Payroll Taxes$5,717--$5,717
Fees for Services Accounting$2,021$2,022-$4,043
Other Expenses$3,389$377-$3,766
All Other Expenses$501$56-$557
Total Functional Expenses$235,484$19,607$0$255,091
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
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The association had members but no stockholders.”

Form 990, Page 6, Part VI, Line 7A

“Individual members elect the board of directors.”

Form 990, Page 6, Part VI, Line 7B

“The only decision of the governing body subject to approval by members is the sale of real property.”

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

“Copies of the form 990 are distributed to the board members, the board will review and vote for approval.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is continuously monitored. Board members are required to prepare signed, annual disclosures.”

Form 990, Page 6, Part VI, Line 19

“All policies and procedures are available to the public upon request. Quarterly financial statements are provided to the board of directors. The form 990 is also available on guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Leilani Community Association
EIN
99-0140578
Phone
8089659555
Address
13-3441 MOKU ST, PAHOA, HI 96778

Signing Officer

Name
Greg Armstrong
Title
Treasurer
Phone
8089659555
Signed
2017-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Armstrong
Formed
1971
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Raw XML Appendix342 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO MAINTAIN THE QUALITY OF ROADS AND COMMUNITY ASSETS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt056
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0501
IRS990/AllOtherExpensesGrp/TotalAmt0557
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0LEILANI COMMUNITY ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum08089659555
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt013-3441 MOKU ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0PAHOA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096778
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0472185
IRS990/CashNonInterestBearingGrp/EOYAmt0307317
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0305
IRS990/CYOtherExpensesAmt0161065
IRS990/CYOtherRevenueAmt018000
IRS990/CYProgramServiceRevenueAmt0250990
IRS990/CYRevenuesLessExpensesAmt014204
IRS990/CYSalariesCompEmpBnftPaidAmt094026
IRS990/CYTotalExpensesAmt0255091
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0269295
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt066466
IRS990/DepreciationDepletionGrp/TotalAmt066466
IRS990/Desc0THE ASSOCIATION MAINTAINED ALL FACILITIES AND GROUNDS FOR THE COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0235484
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02022
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02021
IRS990/FeesForServicesAccountingGrp/TotalAmt04043
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt06797
IRS990/FeesForServicesLegalGrp/TotalAmt06797
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JAY TURKOVSKY
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK HAUANIO
IRS990/Form990PartVIISectionAGrp/PersonNm2GREG ARMSTRONG
IRS990/Form990PartVIISectionAGrp/PersonNm3EMILY RIVERA
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD ROBBINS
IRS990/Form990PartVIISectionAGrp/PersonNm5KURT KAMINISKI
IRS990/Form990PartVIISectionAGrp/PersonNm6RICH WILLING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0269295
IRS990/GrossRentsGrp/RealAmt018000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05515
IRS990/InsuranceGrp/ProgramServicesAmt09567
IRS990/InsuranceGrp/TotalAmt015082
IRS990/InvestmentIncomeGrp/ExclusionAmt0305
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0305
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0987146
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0567635
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0510359
IRS990/LandBldgEquipCostOrOtherBssAmt01497505
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MAINTAIN THE QUALITY OF ROADS AND COMMUNITY ASSETS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01039820
IRS990/NetAssetsOrFundBalancesEOYAmt01054024
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt018000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt018000
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06502
IRS990/OfficeExpensesGrp/ProgramServicesAmt06502
IRS990/OfficeExpensesGrp/TotalAmt013004
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011269
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011269
IRS990/OtherExpensesGrp/Desc0PROPERTY MAINTENANCE
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2COLLECTION AGENCY FEES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03980
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1603
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2552
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3377
IRS990/OtherExpensesGrp/ProgramServicesAmt035822
IRS990/OtherExpensesGrp/ProgramServicesAmt15430
IRS990/OtherExpensesGrp/ProgramServicesAmt24963
IRS990/OtherExpensesGrp/ProgramServicesAmt33389
IRS990/OtherExpensesGrp/TotalAmt039802
IRS990/OtherExpensesGrp/TotalAmt16033
IRS990/OtherExpensesGrp/TotalAmt25515
IRS990/OtherExpensesGrp/TotalAmt33766
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt077040
IRS990/OtherSalariesAndWagesGrp/TotalAmt077040
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05717
IRS990/PayrollTaxesGrp/TotalAmt05717
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GREG ARMSTRONG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENT AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1TRANSFER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0231390
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0231390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0273
IRS990/PYOtherExpensesAmt0152916
IRS990/PYOtherRevenueAmt019500
IRS990/PYProgramServiceRevenueAmt0227997
IRS990/PYRevenuesLessExpensesAmt020769
IRS990/PYSalariesCompEmpBnftPaidAmt074085
IRS990/PYTotalExpensesAmt0227001
IRS990/PYTotalRevenueAmt0247770
IRS990/ReconcilationRevenueExpnssAmt014204
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt018000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0250990
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0236348
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0130917
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0138033
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0268950
IRS990ScheduleD/EquipmentGrp/BookValueAmt044270
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0110917
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0155187
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0330172
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0738196
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01068368
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0510359
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAD MEMBERS BUT NO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INDIVIDUAL MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ONLY DECISION OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS IS THE SALE OF REAL PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD MEMBERS, THE BOARD WILL REVIEW AND VOTE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS CONTINUOUSLY MONITORED. BOARD MEMBERS ARE REQUIRED TO PREPARE SIGNED, ANNUAL DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL POLICIES AND PROCEDURES ARE AVAILABLE TO THE PUBLIC UPON REQUEST. QUARTERLY FINANCIAL STATEMENTS ARE PROVIDED TO THE BOARD OF DIRECTORS. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01039820
IRS990/TotalAssetsEOYAmt01054024
IRS990/TotalAssetsGrp/BOYAmt01039820
IRS990/TotalAssetsGrp/EOYAmt01054024
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019607
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0235484
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255091
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01039820
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01054024
IRS990/TotalProgramServiceExpensesAmt0235484
IRS990/TotalProgramServiceRevenueAmt0250990
IRS990/TotalRevenueGrp/ExclusionAmt018305
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0250990
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0269295
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01039820
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01054024
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01039820
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01054024
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013-3441 MOKU ST
IRS990/USAddress/CityNm0PAHOA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096778
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LEILANIESTATES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089659555
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEILANI COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LEIL
ReturnHeader/Filer/EIN0990140578
ReturnHeader/Filer/PhoneNum08089659555
ReturnHeader/Filer/USAddress/AddressLine1Txt013-3441 MOKU ST
ReturnHeader/Filer/USAddress/CityNm0PAHOA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096778
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BA0D3B7FAC0A8C2887C0ED4DAB680272F9B8DA8D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BA0D3B7FAC0A8C2887C0ED4DAB680272F9B8DA8D
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02017-11-20T08:17:17-10:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,054,024
Liabilities
$0
Net assets
$1,054,024
Revenue
$269,295
Expenses
$255,091
Net income
$14,204
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.30$0.27$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.31$0.22$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$0.36$0.38$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.46$0.31$0.67$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.31$0.37$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$0.25$0.32$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$0.17$0.30$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.29$0.27$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.27$0.26$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.25$0.23$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.25$0.24$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.25$0.22$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.21
2012Summary only. Only limited summary data is available for this year.$0.97$0.00$0.96$0.21$0.20$0.01
2011Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.19$0.22$0.03