Civic Intelligence

Leilani Community Association

990 • Fiscal year 2021 • EIN 99-0140578

Apr 01, 2020 to Mar 31, 2021 • Filed on Nov 09, 2021

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

36th percentile

0.00x

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

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.00x

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

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Net Margin

12th percentile

-19%

Higher net margin than 12% of similar nonprofits.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

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.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2021

Asset Growth

14th percentile

-6.7%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

24%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$811,235

Down $58,415 (-6.7%) from 2020

Net Assets

Down

$811,235

Down $58,415 (-6.7%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin12th percentile

Revenue

Up

$307,602

Up $59,756 (+24%) from 2020

Expenses

Up

$366,017

Up $46,084 (+14%) from 2020

Net Income

Up

-$58,415

Up $13,672 (+19%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth14th 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

2021

Assets$811,235
Liabilities$0
Net Assets$811,235
Open 2021 Filing

Operations Trend

Revenue Growth69th 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

2021

Revenue$307,602
Expenses$366,017
Net Income-$58,415
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Nov 9, 2021
Return Version
2020v4.0
Gross Receipts
$307,602
Mission and Program Overview

Mission

To maintain the quality of roads and community assets.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$400,322$331,384▼ $68,938
Cash and Non-Interest-Bearing Accounts$208,429$275,786▲ $67,357
Savings and Temporary Cash Investments$260,310$203,476▼ $56,834
Total Assets$869,650$811,235▼ $58,415
Other Assets Total$589$589→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$869,650$811,235▼ $58,415
Total Net Assets Fund Balance$869,650$811,235▼ $58,415
Total Liabilities and Net Assets / Fund Balance$869,650$811,235▼ $58,415

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$197,082$957,030$1,154,112
Buildings$118,048$182,715$300,763
Equipment$11,254$149,933$161,187
Land$5,000-$5,000
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Keola BandmannPresident
Marianne Gunhild FarrellDirector
Phillip a DenneyDirector
Ross StadnykDirector
Lee TiecheSecretary
Gregory Wayne ArmstrongTreasurer
James Michael PennyVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,380
Program Service Revenue
$239,996
Investment Income
$26,326
Other Revenue
$21,900
Change in Net Assets
$-58,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$271,400
Salaries, Compensation, and Employee Benefits$94,617
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$87,956--$87,956
Depreciation Depletion$78,002--$78,002
Other Salaries and Wages$70,193--$70,193
Insurance$19,928--$19,928
Other Employee Benefits$14,709--$14,709
Office Expenses$7,147$7,148-$14,295
Payroll Taxes$9,715--$9,715
Fees for Services Accounting$2,627$2,628-$5,255
Other Expenses$334$37-$371
Total Functional Expenses$349,644$16,373$0$366,017
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 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
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.”

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
Gregory Wayne Armstrong
Title
Treasurer
Phone
8089659555
Signed
2021-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keola Bandmann
Formed
1971
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
15

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.
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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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0869650
IRS990/TotalAssetsEOYAmt0811235
IRS990/TotalAssetsGrp/BOYAmt0869650
IRS990/TotalAssetsGrp/EOYAmt0811235
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019380
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016373
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0349644
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366017
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0869650
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0811235
IRS990/TotalProgramServiceExpensesAmt0349644
IRS990/TotalProgramServiceRevenueAmt0239996
IRS990/TotalRevenueGrp/ExclusionAmt047026
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0241196
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0307602
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0869650
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0811235
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013-3441 MOKU STREET
IRS990/USAddress/CityNm0PAHOA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096778
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LEILANIESTATES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY WAYNE ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089659555
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-09
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/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/PreparationDt02021-12-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02021-12-06T12:00:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GREGORY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ARMSTRONG
ReturnHeader/TaxPeriodBeginDt02020-04-01
ReturnHeader/TaxPeriodEndDt02021-03-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$811,235
Liabilities
$0
Net assets
$811,235
Revenue
$307,602
Expenses
$366,017
Net income
-$58,415
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