Civic Intelligence

Leilani Community Association

990 • Fiscal year 2019 • EIN 99-0140578

Apr 01, 2018 to Mar 31, 2019 • Filed on Jan 10, 2020

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

34th percentile

0.00x

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

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

34th percentile

0.00x

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

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Net Margin

3rd percentile

-74%

Higher net margin than 3% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

6th percentile

-40%

Faster revenue growth than 6% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$941,737

Down $126,675 (-12%) from 2018

Net Assets

Down

$941,737

Down $126,675 (-12%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin3rd percentile

Revenue

Down

$170,478

Down $115,003 (-40%) from 2018

Expenses

Up

$297,153

Up $26,060 (+9.6%) from 2018

Net Income

Down

-$126,675

Down $141,063 (-980%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth10th 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

2019

Assets$941,737
Liabilities$0
Net Assets$941,737
Open 2019 Filing

Operations Trend

Revenue Growth6th 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

2019

Revenue$170,478
Expenses$297,153
Net Income-$126,675
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jan 10, 2020
Return Version
2018v3.2
Gross Receipts
$170,478
Mission and Program Overview

Mission

To maintain the quality of roads and community assets.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$476,865$470,279▼ $6,586
Cash and Non-Interest-Bearing Accounts$316,723$256,833▼ $59,890
Savings and Temporary Cash Investments$274,824$214,625▼ $60,199
Total Assets$1,068,412$941,737▼ $126,675
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,068,412$941,737▼ $126,675
Total Net Assets Fund Balance$1,068,412$941,737▼ $126,675
Total Liabilities and Net Assets / Fund Balance$1,068,412$941,737▼ $126,675

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$300,979$845,666$1,146,645
Buildings$139,525$159,641$299,166
Equipment$24,775$136,412$161,187
Land$5,000-$5,000
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Mark HauanioPresident
Heath DaltonDirector
Kaonohi JeremiahDirector
Kurt KaminskiPast Directo
Maxy CalioPast Directo
Richard RobbinsPast Directo
Jay TurkovskyPast Pres./d
James TuckerPast Secreta
Mark HauanioPast Vice Pr
Robert GoldenSecretary
Greg ArmstrongTreasurer
Kris BurmeisterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$145,888
Investment Income
$638
Other Revenue
$23,952
Change in Net Assets
$-126,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,572
Salaries, Compensation, and Employee Benefits$106,581
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,168--$84,168
Depreciation Depletion$83,420--$83,420
Fees for Services Legal$26,392--$26,392
Insurance$25,801--$25,801
Office Expenses$8,417$8,417-$16,834
Other Employee Benefits$14,965--$14,965
Payroll Taxes$7,448--$7,448
Fees for Services Accounting$1,207$1,207-$2,414
Other Expenses$215$24-$239
Total Functional Expenses$283,957$13,196$0$297,153
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
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 9

“MARK HAUANIO”

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
Cheryl Kaupp
Title
Treasurer
Phone
8089659555
Signed
2020-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Andrews
Formed
1971
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
12

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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IRS990/PYInvestmentIncomeAmt0492
IRS990/PYOtherExpensesAmt0164200
IRS990/PYOtherRevenueAmt022888
IRS990/PYProgramServiceRevenueAmt0262101
IRS990/PYRevenuesLessExpensesAmt014388
IRS990/PYSalariesCompEmpBnftPaidAmt0106893
IRS990/PYTotalExpensesAmt0271093
IRS990/PYTotalRevenueAmt0285481
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IRS990/RentalIncomeOrLossGrp/RealAmt020700
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0274824
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IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0139525
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0159641
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0299166
IRS990ScheduleD/EquipmentGrp/BookValueAmt024775
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0136412
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0161187
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0300979
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0845666
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01146645
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0470279
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/ExplanationTxt3MARK HAUANIO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD MEMBERS, THE BOARD WILL REVIEW AND VOTE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY IS CONTINUOUSLY MONITORED. BOARD MEMBERS ARE REQUIRED TO PREPARE SIGNED, ANNUAL DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL 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 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01068412
IRS990/TotalAssetsEOYAmt0941737
IRS990/TotalAssetsGrp/BOYAmt01068412
IRS990/TotalAssetsGrp/EOYAmt0941737
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013196
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0283957
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01068412
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0941737
IRS990/TotalProgramServiceExpensesAmt0283957
IRS990/TotalProgramServiceRevenueAmt0145888
IRS990/TotalRevenueGrp/ExclusionAmt021338
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0149140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0170478
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01068412
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0941737
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01068412
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0941737
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0PAHOA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096778
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LEILANIESTATES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL KAUPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089659555
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-10
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/AtSubmissionCreationDeviceId0B602D594AFD2B0B327E07A06F36CA6A7E42546D0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05DB4ED167CEFA25926BDE9CF16F70AC3A72AD597
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt063.251.162.66
ReturnHeader/FilingSecurityInformation/IPDt02020-01-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:27:10
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/PreparationDt02020-01-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02020-01-11T13:27:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$941,737
Liabilities
$0
Net assets
$941,737
Revenue
$170,478
Expenses
$297,153
Net income
-$126,675
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
2019Detailed filing. Detailed filing data is available for this year.$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