Civic Intelligence

Waikoloa Beach Association

EIN 99-0209391 • 501(c)4 • Waikoloa, HI

Profile

The exempt purpose for which this association was organized and its primary activities, are to provide for the management, maintenance, protection, preservation, architectural control and development of state beach property along the waterfront of anaeho'omalu bay in south kohala, island, county and state of hawaii, an area of native hawaiian archaelogical significance.

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

87th percentile

0.29x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.34x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

45th percentile

-0.0%

Higher net margin than 45% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

60th percentile

2.5%

Faster asset growth than 60% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

6.7%

Faster revenue growth than 63% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$482,549

Up $11,724 (+2.5%) from 2024

Liabilities

Up

$139,353

Up $11,830 (+9.3%) from 2024

Net Assets

Down

$343,196

Down $106 (-0.0%) from 2024

Operations
Liabilities / Revenue88th percentileNet Margin45th percentile

Revenue

Up

$409,244

Up $25,775 (+6.7%) from 2024

Expenses

Up

$409,350

Up $36,030 (+9.7%) from 2024

Net Income

Down

-$106

Down $10,255 (-101%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $320,454Liabilities 2010: $110,865Net Assets 2010: $209,5892010Assets 2011: $377,610Liabilities 2011: $143,371Net Assets 2011: $234,2392011Assets 2012: $1,321,539Liabilities 2012: $1,060,707Net Assets 2012: $260,8322012Assets 2013: $1,262,701Liabilities 2013: $965,509Net Assets 2013: $297,1922013Assets 2014: $1,658,061Liabilities 2014: $1,320,310Net Assets 2014: $337,7512014Assets 2015: $1,652,842Liabilities 2015: $1,327,306Net Assets 2015: $325,5362015Assets 2016: $2,017,986Liabilities 2016: $1,707,448Net Assets 2016: $310,5382016Assets 2017: $1,903,377Liabilities 2017: $1,581,574Net Assets 2017: $321,8032017Assets 2018: $480,679Liabilities 2018: $153,070Net Assets 2018: $327,6092018Assets 2019: $480,906Liabilities 2019: $164,131Net Assets 2019: $316,7752019Assets 2020: $438,518Liabilities 2020: $133,739Net Assets 2020: $304,7792020Assets 2021: $478,536Liabilities 2021: $159,153Net Assets 2021: $319,3832021Assets 2022: $516,131Liabilities 2022: $165,878Net Assets 2022: $350,2532022Assets 2023: $472,799Liabilities 2023: $139,646Net Assets 2023: $333,1532023Assets 2024: $470,825Liabilities 2024: $127,523Net Assets 2024: $343,3022024Assets 2025: $482,549Liabilities 2025: $139,353Net Assets 2025: $343,1962025

Highlighted filing

2025

Assets$482,549
Liabilities$139,353
Net Assets$343,196
Open 2025 Filing

Operations Trend

Revenue Growth63rd percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $344,2072010Expenses 2011: $416,6522011Expenses 2012: $325,1472012Revenue 2013: $337,849Expenses 2013: $301,489Net Income 2013: $36,3602013Revenue 2014: $363,993Expenses 2014: $323,434Net Income 2014: $40,5592014Revenue 2015: $334,783Expenses 2015: $346,998Net Income 2015: -$12,2152015Revenue 2016: $332,447Expenses 2016: $347,445Net Income 2016: -$14,9982016Revenue 2017: $367,506Expenses 2017: $356,241Net Income 2017: $11,2652017Revenue 2018: $371,474Expenses 2018: $365,668Net Income 2018: $5,8062018Revenue 2019: $382,612Expenses 2019: $393,446Net Income 2019: -$10,8342019Revenue 2020: $290,991Expenses 2020: $302,987Net Income 2020: -$11,9962020Revenue 2021: $321,271Expenses 2021: $306,667Net Income 2021: $14,6042021Revenue 2022: $383,765Expenses 2022: $352,895Net Income 2022: $30,8702022Revenue 2023: $377,651Expenses 2023: $394,750Net Income 2023: -$17,0992023Revenue 2024: $383,469Expenses 2024: $373,320Net Income 2024: $10,1492024Revenue 2025: $409,244Expenses 2025: $409,350Net Income 2025: -$1062025

Highlighted filing

2025

Revenue$409,244
Expenses$409,350
Net Income-$106
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$482,549
Liabilities
$139,353
Net assets
$343,196
Revenue
$409,244
Expenses
$409,350
Net income
-$106
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.48$0.14$0.34$0.41$0.41$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.47$0.13$0.34$0.38$0.37$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.14$0.33$0.38$0.39$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.17$0.35$0.38$0.35$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.16$0.32$0.32$0.31$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.13$0.30$0.29$0.30$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.16$0.32$0.38$0.39$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.15$0.33$0.37$0.37$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.90$1.58$0.32$0.37$0.36$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.02$1.71$0.31$0.33$0.35$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.65$1.33$0.33$0.33$0.35$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.66$1.32$0.34$0.36$0.32$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.26$0.97$0.30$0.34$0.30$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$1.06$0.26$0.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.14$0.23$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.11$0.21$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 25, 2026
Return Version
2025v4.0
Gross Receipts
$448,999
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, preservation, architectural control and development of state beach property along the waterfront of anaeho'omalu bay in south kohala, island, county and state of hawaii, an area of native hawaiian archaelogical significance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$343,302$343,196▼ $106
Savings and Temporary Cash Investments$365,923$319,011▼ $46,912
Cash and Non-Interest-Bearing Accounts$13,609$72,174▲ $58,565
Accounts Receivable$39,643$38,817▼ $826
Prepaid Expenses and Deferred Charges$24,007$27,842▲ $3,835
Land, Buildings, and Equipment, Net$27,643$24,705▼ $2,938
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$470,825$482,549▲ $11,724
Liabilities
Accounts Payable and Accrued Expenses$95,356$116,061▲ $20,705
Mortgage Notes Payable Secured by Investment Property$32,167$23,292▼ $8,875
Total Liabilities$127,523$139,353▲ $11,830
Net Assets / Fund Balance
Total Net Assets Fund Balance$343,302$343,196▼ $106
Total Liabilities and Net Assets / Fund Balance$470,825$482,549▲ $11,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$23,010$266,990-
Equipment$1,695$391,526-
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Scott HeadPresident/director
John Plunkett JrVice President
David MonahanDirector
Wayne DrinkwardDirector
Paris ReynoldsSecretary
Robert OtakeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$303,334
Investment Income
$108
Other Revenue
$105,802
Change in Net Assets
$-106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,219
Salaries, Compensation, and Employee Benefits$191,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,248--$146,248
Fees for Services Management$106,455--$106,455
Insurance$46,477--$46,477
Other Employee Benefits$33,331--$33,331
Payroll Taxes$11,552--$11,552
Depreciation Depletion$2,938--$2,938
Office Expenses$2,621--$2,621
Interest$1,875--$1,875
Fees for Services Accounting$1,650--$1,650
Other Expenses$1,206--$1,206
All Other Expenses$1,094--$1,094
Total Functional Expenses$409,350$0$0$409,350
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
Yes
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 WHEN ASKED FOR”

Form 990, Part VI, Section B, Line 15B

“AVAILABLE UPON REQUEST”

Form 990, Part VI, Section C, Line 19

“Documents are made availible to the public upon request”

Filing and Contact Details

Filer

Filer Name
Waikoloa Beach Association
EIN
99-0209391
Phone
8088861000
Address
150 WAIKOLOA BEACH DRIVE, WAIKOLOA, HI 96738

Signing Officer

Name
Tom White
Title
Authorized Agent
Phone
8088861000
Signed
2026-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom White
Formed
1980
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
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 Appendix331 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE FOR THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDED WHEN ASKED FOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILIBLE TO THE PUBLIC 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 B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990/USAddress/ZIPCd096738
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM WHITE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AUTHORIZED AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088861000
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-25
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ReturnHeader/Filer/BusinessNameControlTxt0WAIK
ReturnHeader/Filer/EIN0990209391
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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/ReturnTs02026-03-26T16:03:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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