Civic Intelligence

Waikoloa Resort Association

EIN 99-0209390 • 501(c)6 • Waikoloa, HI

Profile

The exempt purpose for which this association was organized and its primary activities, are to provide for the management, maintenance, protection, preservations, architectual control and development of certain property located in south kohala, island, county and state of hawaii, paved, landscaped roads, public beach facilities (access road, parking lot, restrooms) and protected sites of native hawaiian archaelogical significance. Total expenses for the year have not been designated as incurred for specific program services within the overall program activities which are so closely related as to be inseparable. All membership revenues are received and all expenses are incurred in the conduct of the exempt activities of the association as described above.

150 Waikoloa Beach DriveWaikoloa, HI 96738

n/A

Siviq Scores

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

Liabilities / Assets

56th percentile

0.19x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

40th percentile

0.11x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

47th percentile

3.4%

Higher net margin than 47% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

58th percentile

8.1%

Faster asset growth than 58% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

7.0%

Faster revenue growth than 51% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,587,853

Up $310,589 (+14%) from 2024

Liabilities

Up

$360,201

Up $15,687 (+4.6%) from 2024

Net Assets

Up

$2,227,652

Up $294,902 (+15%) from 2024

Revenue

Up

$3,831,802

Up $132,135 (+3.6%) from 2024

Expenses

Up

$3,536,900

Up $120,483 (+3.5%) from 2024

Net Income

Up

$294,902

Up $11,652 (+4.1%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,700,544Liabilities 2011: $379,892Net Assets 2011: $1,320,6522011Assets 2012: $1,608,875Liabilities 2012: $338,613Net Assets 2012: $1,270,2622012Assets 2013: $1,509,179Liabilities 2013: $240,570Net Assets 2013: $1,268,6092013Assets 2014: $1,700,892Liabilities 2014: $245,082Net Assets 2014: $1,455,8102014Assets 2015: $1,823,628Liabilities 2015: $229,122Net Assets 2015: $1,594,5062015Assets 2016: $2,008,780Liabilities 2016: $189,718Net Assets 2016: $1,819,0622016Assets 2017: $2,126,517Liabilities 2017: $247,826Net Assets 2017: $1,878,6912017Assets 2018: $1,937,484Liabilities 2018: $446,550Net Assets 2018: $1,490,9342018Assets 2019: $1,726,665Liabilities 2019: $417,499Net Assets 2019: $1,309,1662019Assets 2020: $2,007,279Liabilities 2020: $438,355Net Assets 2020: $1,568,9242020Assets 2021: $2,101,743Liabilities 2021: $368,154Net Assets 2021: $1,733,5892021Assets 2022: $1,873,952Liabilities 2022: $345,566Net Assets 2022: $1,528,3862022Assets 2023: $2,026,145Liabilities 2023: $376,645Net Assets 2023: $1,649,5002023Assets 2024: $2,277,264Liabilities 2024: $344,514Net Assets 2024: $1,932,7502024Assets 2025: $2,587,853Liabilities 2025: $360,201Net Assets 2025: $2,227,6522025

Highlighted filing

2025

Assets$2,587,853
Liabilities$360,201
Net Assets$2,227,652

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,357,535Expenses 2011: $2,484,301Net Income 2011: -$126,7662011Revenue 2012: $2,599,281Expenses 2012: $2,649,671Net Income 2012: -$50,3902012Revenue 2013: $2,732,519Expenses 2013: $2,734,172Net Income 2013: -$1,6532013Revenue 2014: $2,840,480Expenses 2014: $2,653,279Net Income 2014: $187,2012014Revenue 2015: $2,941,175Expenses 2015: $2,802,479Net Income 2015: $138,6962015Revenue 2016: $3,098,340Expenses 2016: $2,873,784Net Income 2016: $224,5562016Revenue 2017: $3,038,067Expenses 2017: $2,978,438Net Income 2017: $59,6292017Revenue 2018: $3,003,585Expenses 2018: $3,391,342Net Income 2018: -$387,7572018Revenue 2019: $3,056,800Expenses 2019: $3,238,568Net Income 2019: -$181,7682019Revenue 2020: $3,196,853Expenses 2020: $2,937,095Net Income 2020: $259,7582020Revenue 2021: $3,191,461Expenses 2021: $3,026,796Net Income 2021: $164,6652021Revenue 2022: $3,321,689Expenses 2022: $3,526,892Net Income 2022: -$205,2032022Revenue 2023: $3,553,082Expenses 2023: $3,431,968Net Income 2023: $121,1142023Revenue 2024: $3,699,667Expenses 2024: $3,416,417Net Income 2024: $283,2502024Revenue 2025: $3,831,802Expenses 2025: $3,536,900Net Income 2025: $294,9022025

Highlighted filing

2025

Revenue$3,831,802
Expenses$3,536,900
Net Income$294,902

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.59$0.36$2.23$3.83$3.54$0.29
2024Detailed filing. Detailed filing data is available for this year.$2.28$0.34$1.93$3.70$3.42$0.28
2023Detailed filing. Detailed filing data is available for this year.$2.03$0.38$1.65$3.55$3.43$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.87$0.35$1.53$3.32$3.53$0.21
2021Detailed filing. Detailed filing data is available for this year.$2.10$0.37$1.73$3.19$3.03$0.16
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.44$1.57$3.20$2.94$0.26
2019Summary only. Only limited summary data is available for this year.$1.73$0.42$1.31$3.06$3.24$0.18
2018Summary only. Only limited summary data is available for this year.$1.94$0.45$1.49$3.00$3.39$0.39
2017Summary only. Only limited summary data is available for this year.$2.13$0.25$1.88$3.04$2.98$0.06
2016Summary only. Only limited summary data is available for this year.$2.01$0.19$1.82$3.10$2.87$0.22
2015Summary only. Only limited summary data is available for this year.$1.82$0.23$1.59$2.94$2.80$0.14
2014Summary only. Only limited summary data is available for this year.$1.70$0.25$1.46$2.84$2.65$0.19
2013Summary only. Only limited summary data is available for this year.$1.51$0.24$1.27$2.73$2.73$0.00
2012Summary only. Only limited summary data is available for this year.$1.61$0.34$1.27$2.60$2.65$0.05
2011Summary only. Only limited summary data is available for this year.$1.70$0.38$1.32$2.36$2.48$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 24, 2026
Return Version
2025v4.0
Gross Receipts
$3,831,802
Mission and Program Overview

Mission

The exempt purpose for which this association was organized and its primary activities, are to provide for the management, maintenance, protection, preservations, architectual control and development of certain property located in south kohala, island, county and state of hawaii, paved, landscaped roads, public beach facilities (access road, parking lot, restrooms) and protected sites of native hawaiian archaelogical significance. Total expenses for the year have not been designated as incurred for specific program services within the overall program activities which are so closely related as to be inseparable. All membership revenues are received and all expenses are incurred in the conduct of the exempt activities of the association as described above.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,932,750$2,227,652▲ $294,902
Savings and Temporary Cash Investments$1,815,938$2,123,098▲ $307,160
Cash and Non-Interest-Bearing Accounts$231,691$160,267▼ $71,424
Accounts Receivable$37,150$101,740▲ $64,590
Land, Buildings, and Equipment, Net$93,152$101,581▲ $8,429
Prepaid Expenses and Deferred Charges$86,804$88,638▲ $1,834
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,277,264$2,587,853▲ $310,589
Other Assets Total$12,529$12,529→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$243,404$242,365▼ $1,039
Accounts Payable and Accrued Expenses$101,110$117,836▲ $16,726
Total Liabilities$344,514$360,201▲ $15,687
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,932,750$2,227,652▲ $294,902
Total Liabilities and Net Assets / Fund Balance$2,277,264$2,587,853▲ $310,589

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$36,750$1,144,858-
Equipment$64,831$1,718,761-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott HeadPresident/director
John Plunkett JrVice President
David GivenDirector
Eleanor MirikitaniDirector
Mark GoldrupDirector
Sharon KensingerDirector
Robert OtakeTreasurer/director
Paris ReynoldsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,830,999
Investment Income
$803
Other Revenue
$0
Change in Net Assets
$294,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,621,128
Salaries, Compensation, and Employee Benefits$915,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$684,350--$684,350
Fees for Services Management-$193,416-$193,416
Insurance$184,801--$184,801
Other Employee Benefits$157,670--$157,670
All Other Expenses$129,626--$129,626
Other Expenses$92,191--$92,191
Depreciation Depletion$78,586--$78,586
Payroll Taxes$56,900--$56,900
Occupancy$18,858--$18,858
Pension Plan Contributions$16,852--$16,852
Interest$16,764--$16,764
Office Expenses$15,598--$15,598
Fees for Services Legal$12,166--$12,166
Fees for Services Accounting$1,750--$1,750
Total Functional Expenses$3,343,484$193,416$0$3,536,900
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

MEMBERS

Form 990, Part VI, Section A, Line 7A

The members vote for the board of directors.

Form 990, Part VI, Section B, Line 11B

PROVIDED UPON REQUEST.

Form 990, Part VI, Section C, Line 19

PROVIDED UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Waikoloa Resort Association
EIN
99-0209390
Phone
8088861000
Address
150 WAIKOLOA BEACH DRIVE, WAIKOLOA, HI 96738

Signing Officer

Name
Tom White
Title
Authorized Agent
Phone
8173397150
Signed
2026-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom White
Formed
1980
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
C&d Llp Cpas & Advisors
Address
690 ALAMO PINTADO RD, SOLVANG, CA 93463
Preparer
Matthew Watson
Phone
8056885505
Raw XML Appendix348 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.

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IRS990/OfficeExpensesGrp/TotalAmt015598
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012529
IRS990/OtherAssetsTotalGrp/EOYAmt012529
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0157670
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0157670
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES - SECU
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3LAKE MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0797228
IRS990/OtherExpensesGrp/ProgramServicesAmt1622570
IRS990/OtherExpensesGrp/ProgramServicesAmt2457574
IRS990/OtherExpensesGrp/ProgramServicesAmt392191
IRS990/OtherExpensesGrp/TotalAmt0797228
IRS990/OtherExpensesGrp/TotalAmt1622570
IRS990/OtherExpensesGrp/TotalAmt2457574
IRS990/OtherExpensesGrp/TotalAmt392191
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0684350
IRS990/OtherSalariesAndWagesGrp/TotalAmt0684350
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt056900
IRS990/PayrollTaxesGrp/TotalAmt056900
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016852
IRS990/PensionPlanContributionsGrp/TotalAmt016852
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt086804
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt088638
IRS990/PrincipalOfficerNm0TOM WHITE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03830999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03830999
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0690
IRS990/PYOtherExpensesAmt02538068
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03698977
IRS990/PYRevenuesLessExpensesAmt0283250
IRS990/PYSalariesCompEmpBnftPaidAmt0878349
IRS990/PYTotalExpensesAmt03416417
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03699667
IRS990/ReconcilationRevenueExpnssAmt0294902
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03831001
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01932750
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02227652
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01815938
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02123098
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt036750
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01144858
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01181608
IRS990ScheduleD/EquipmentGrp/BookValueAmt064831
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01718761
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01783592
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0101581
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE FOR THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02277264
IRS990/TotalAssetsEOYAmt02587853
IRS990/TotalAssetsGrp/BOYAmt02277264
IRS990/TotalAssetsGrp/EOYAmt02587853
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0193416
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03343484
IRS990/TotalFunctionalExpensesGrp/TotalAmt03536900
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0344514
IRS990/TotalLiabilitiesEOYAmt0360201
IRS990/TotalLiabilitiesGrp/BOYAmt0344514
IRS990/TotalLiabilitiesGrp/EOYAmt0360201
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01932750
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02227652
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03343484
IRS990/TotalProgramServiceRevenueAmt03830999
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0801
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03831001
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03831802
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02277264
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02587853
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0150 WAIKOLOA BEACH DRIVE
IRS990/USAddress/CityNm0WAIKOLOA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096738
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM WHITE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AUTHORIZED AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08173397150
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAIKOLOA RESORT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WAIK
ReturnHeader/Filer/EIN0990209390
ReturnHeader/Filer/PhoneNum08088861000
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 WAIKOLOA BEACH DRIVE
ReturnHeader/Filer/USAddress/CityNm0WAIKOLOA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096738
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770418724
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0C&D LLP CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0690 ALAMO PINTADO RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOLVANG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093463
ReturnHeader/PreparerPersonGrp/PhoneNum08056885505
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW WATSON
ReturnHeader/ReturnTs02026-03-26T16:03:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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