Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $36,750 | $1,144,858 | - |
| Equipment | $64,831 | $1,718,761 | - |
| Name | Title |
|---|---|
| Scott Head | President/director |
| John Plunkett Jr | Vice President |
| David Given | Director |
| Eleanor Mirikitani | Director |
| Mark Goldrup | Director |
| Sharon Kensinger | Director |
| Robert Otake | Treasurer/director |
| Paris Reynolds | Secretary |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“MEMBERS”
“The members vote for the board of directors.”
“PROVIDED UPON REQUEST.”
“PROVIDED UPON REQUEST”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 101110 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 117836 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 37150 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 101740 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 129626 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 129626 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TRANSCONTINENTAL DEVELOPMENT (HI) C |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8088861000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 150 WAIKOLOA BEACH DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WAIKOLOA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96738 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 231691 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 160267 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 803 |
| IRS990/CYOtherExpensesAmt | 0 | 2621128 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3830999 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 294902 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 915772 |
| IRS990/CYTotalExpensesAmt | 0 | 3536900 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3831802 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 78586 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 78586 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3343484 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 1750 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1750 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 12166 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12166 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 193416 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 193416 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SCOTT HEAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK GOLDRUP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT OTAKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHARON KENSINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ELEANOR MIRIKITANI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAVID GIVEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN PLUNKETT JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PARIS REYNOLDS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT/DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER/DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 2 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 2 |
| IRS990/GrossReceiptsAmt | 0 | 3831802 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 184801 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 184801 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 16764 |
| IRS990/InterestGrp/TotalAmt | 0 | 16764 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 801 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 801 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2863619 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 93152 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 101581 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2965200 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 243404 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 242365 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1932750 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2227652 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 18858 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18858 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 15598 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15598 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 12529 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 12529 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 157670 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 157670 |
| IRS990/OtherExpensesGrp/Desc | 0 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | OUTSIDE SERVICES - SECU |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | LAKE MAINTENANCE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 797228 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 622570 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 457574 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 92191 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 797228 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 622570 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 457574 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 92191 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 684350 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 684350 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 56900 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 56900 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 16852 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 16852 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 86804 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 88638 |
| IRS990/PrincipalOfficerNm | 0 | TOM WHITE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3830999 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3830999 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 690 |
| IRS990/PYOtherExpensesAmt | 0 | 2538068 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3698977 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 283250 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 878349 |
| IRS990/PYTotalExpensesAmt | 0 | 3416417 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3699667 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 294902 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3831001 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1932750 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 2227652 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1815938 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2123098 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 36750 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1144858 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1181608 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 64831 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1718761 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 1783592 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 101581 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERS VOTE FOR THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDED UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROVIDED UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2277264 |
| IRS990/TotalAssetsEOYAmt | 0 | 2587853 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2277264 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2587853 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 193416 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3343484 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3536900 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 344514 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 360201 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 344514 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 360201 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1932750 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2227652 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3343484 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3830999 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 801 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3831001 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3831802 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2277264 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2587853 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 150 WAIKOLOA BEACH DRIVE |
| IRS990/USAddress/CityNm | 0 | WAIKOLOA |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96738 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TOM WHITE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | AUTHORIZED AGENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8173397150 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WAIKOLOA RESORT ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAIK |
| ReturnHeader/Filer/EIN | 0 | 990209390 |
| ReturnHeader/Filer/PhoneNum | 0 | 8088861000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 150 WAIKOLOA BEACH DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAIKOLOA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96738 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 770418724 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | C&D LLP CPAS & ADVISORS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 690 ALAMO PINTADO RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOLVANG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93463 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8056885505 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MATTHEW WATSON |
| ReturnHeader/ReturnTs | 0 | 2026-03-26T16:03:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
No mirrored PDF or thumbnail assets are attached yet.