Civic Intelligence

Waikoloa Beach Association

990 • Fiscal year 2016 • EIN 99-0209391

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 09, 2017

Organization ProfileN/A
150 Waikoloa Beach DriveWaikoloa, HI 96738

(808) 886-1000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.85x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

96th percentile

5.14x

Higher debt load relative to revenue than 96% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Net Margin

24th percentile

-4.5%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Asset Growth

88th percentile

22%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

39th percentile

-0.7%

Faster revenue growth than 39% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$2,017,986

Up $365,144 (+22%) from 2015

Net Assets

Down

$310,538

Down $14,998 (-4.6%) from 2015

Liabilities

Up

$1,707,448

Up $380,142 (+29%) from 2015

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin24th percentile

Revenue

Down

$332,447

Down $2,336 (-0.7%) from 2015

Expenses

Up

$347,445

Up $447 (+0.1%) from 2015

Net Income

Down

-$14,998

Down $2,783 (-23%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$2,017,986
Liabilities$1,707,448
Net Assets$310,538
Open 2016 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$332,447
Expenses$347,445
Net Income-$14,998
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 9, 2017
Return Version
2016v3.0
Gross Receipts
$381,119
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
Savings and Temporary Cash Investments$1,132,548$485,787▼ $646,761
Rtn Earn Endowment Incm Other Fnds$325,536$310,538▼ $14,998
Land, Buildings, and Equipment, Net$27,831$52,638▲ $24,807
Accounts Receivable$83,748$29,458▼ $54,290
Cash and Non-Interest-Bearing Accounts$4,708$23,182▲ $18,474
Prepaid Expenses and Deferred Charges$7,789$7,976▲ $187
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,652,842$2,017,986▲ $365,144
Other Assets Total$396,218$1,418,945▲ $1,022,727
Liabilities
Other Liabilities$1,298,591$1,492,465▲ $193,874
Accounts Payable and Accrued Expenses$28,715$214,983▲ $186,268
Total Liabilities$1,327,306$1,707,448▲ $380,142
Net Assets / Fund Balance
Total Net Assets Fund Balance$325,536$310,538▼ $14,998
Total Liabilities and Net Assets / Fund Balance$1,652,842$2,017,986▲ $365,144

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,902$154,534-
Equipment$40,736$314,649-
Other Assets Org$1,418,945--
Compensation and Service Providers
Top Officer Pay59th percentile

Board Members and Trustees

NameTitle
John Plunkett JrVice President
Alan EpsteinDirector
Leroy KlemptDirector
Steve YannarellDirector
Robert OtakeAsst. Sec.
Scott HeadPres/dir/CEO
Lori CambraSecretary
Myron YamasatoVP/controller
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$240,266
Investment Income
$818
Other Revenue
$91,363
Change in Net Assets
$-14,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,380
Other Expenses$149,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$141,706--$141,706
Fees for Services Management$74,493--$74,493
Other Employee Benefits$46,065--$46,065
Office Expenses$14,675--$14,675
Insurance$12,332--$12,332
Payroll Taxes$10,609--$10,609
Depreciation Depletion$6,078--$6,078
Other Expenses$1,626--$1,626
All Other Expenses$1,247--$1,247
Fees for Services Accounting$925--$925
Total Functional Expenses$347,445$0$0$347,445
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wip Recoveries$1,492,465
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

“PROVIDED WHEN REQUESTED”

Form 990, Part VI, Section C, Line 19

“No review was or will be conducted”

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
2017-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Head
Formed
1980
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
C&d Llp
Address
CPAS ADVISORS, ALAMO PINTADO RD S, CA 93463
Preparer
Matthew Watson
Phone
8056885505
Raw XML Appendix361 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/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt011902
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0154534
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0166436
IRS990ScheduleD/EquipmentGrp/BookValueAmt040736
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0314649
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0355385
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01418945
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WORK IN PROGRESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01492465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WIP RECOVERIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt052638
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01418945
IRS990ScheduleD/TotalLiabilityAmt01492465
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/ExplanationTxt4PROVIDED WHEN REQUESTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01652842
IRS990/TotalAssetsEOYAmt02017986
IRS990/TotalAssetsGrp/BOYAmt01652842
IRS990/TotalAssetsGrp/EOYAmt02017986
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0347445
IRS990/TotalFunctionalExpensesGrp/TotalAmt0347445
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01327306
IRS990/TotalLiabilitiesEOYAmt01707448
IRS990/TotalLiabilitiesGrp/BOYAmt01327306
IRS990/TotalLiabilitiesGrp/EOYAmt01707448
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0325536
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0310538
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0347445
IRS990/TotalProgramServiceRevenueAmt0240266
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0818
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0331629
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332447
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01652842
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02017986
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM WHITE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AUTHORIZED AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088861000
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAIKOLOA BEACH ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WAIK
ReturnHeader/Filer/EIN0990209391
ReturnHeader/Filer/PhoneNum08088861000
ReturnHeader/Filer/USAddress/AddressLine1Txt0150 WAIKOLOA BEACH DRIVE
ReturnHeader/Filer/USAddress/CityNm0WAIKOLOA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096738
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.147.128.249
ReturnHeader/FilingSecurityInformation/IPDt02017-02-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm014:34:13
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770418724
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0C&D LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0CPAS ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALAMO PINTADO RD S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093463
ReturnHeader/PreparerPersonGrp/PhoneNum08056885505
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW WATSON
ReturnHeader/ReturnTs02017-03-10T10:52:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,017,986
Liabilities
$1,707,448
Net assets
$310,538
Revenue
$332,447
Expenses
$347,445
Net income
-$14,998
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)4 • $1M-$5M nonprofits