Civic Intelligence

Leilani Community Association

990 • Fiscal year 2018 • EIN 99-0140578

Apr 01, 2017 to Mar 31, 2018 • Filed on Dec 10, 2018

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

24th percentile

0.00x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.00x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

46th percentile

5.0%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

51st percentile

1.4%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

6.0%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$1,068,412

Up $14,388 (+1.4%) from 2017

Net Assets

Up

$1,068,412

Up $14,388 (+1.4%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin46th percentile

Revenue

Up

$285,481

Up $16,186 (+6.0%) from 2017

Expenses

Up

$271,093

Up $16,002 (+6.3%) from 2017

Net Income

Up

$14,388

Up $184 (+1.3%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2018

Assets$1,068,412
Liabilities$0
Net Assets$1,068,412
Open 2018 Filing

Operations Trend

Revenue Growth60th 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

2018

Revenue$285,481
Expenses$271,093
Net Income$14,388
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Dec 10, 2018
Return Version
2017v2.3
Gross Receipts
$285,481
Mission and Program Overview

Mission

To maintain the quality of roads and community assets.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$510,359$476,865▼ $33,494
Cash and Non-Interest-Bearing Accounts$307,317$316,723▲ $9,406
Savings and Temporary Cash Investments$236,348$274,824▲ $38,476
Total Assets$1,054,024$1,068,412▲ $14,388
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,054,024$1,068,412▲ $14,388
Total Net Assets Fund Balance$1,054,024$1,068,412▲ $14,388
Total Liabilities and Net Assets / Fund Balance$1,054,024$1,068,412▲ $14,388

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$295,518$790,413$1,085,931
Buildings$140,931$148,115$289,046
Equipment$35,416$119,771$155,187
Land$5,000-$5,000
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Jay TurkovskyPresident
Kurt KaminiskiDirector
Richard RobbinsDirector
Stella Dias-calioDirector
James TuckerSecretary
Greg ArmstrongTreasurer
Mark HauanioVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$262,101
Investment Income
$492
Other Revenue
$22,888
Change in Net Assets
$14,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,200
Salaries, Compensation, and Employee Benefits$106,893
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,916--$85,916
Depreciation Depletion$71,153--$71,153
Insurance$16,586$6,040-$22,626
Other Employee Benefits$13,918--$13,918
Office Expenses$6,794$6,794-$13,588
Fees for Services Legal$8,878--$8,878
Payroll Taxes$7,059--$7,059
Fees for Services Accounting$1,830$1,831-$3,661
All Other Expenses$1,412$157-$1,569
Other Expenses$1,120$125-$1,245
Total Functional Expenses$251,998$19,095$0$271,093
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
2018-12-10
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
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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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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
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ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,068,412
Liabilities
$0
Net assets
$1,068,412
Revenue
$285,481
Expenses
$271,093
Net income
$14,388
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