Civic Intelligence

Mauna Lani Resort Association

EIN 99-0227306 • 501(c)4 • Kohala Coast, HI

Profile

The mauna lani resort assocaiton(the "mlra- or the "association") is a hawaii non-profit corporation, established on july 7, 1982 to excercise the powers and privileges and perform all of the duties and obligations of the association as set forth in mlra's declaration of covenants and restrictions (the "dc&r"). The purpose of the mlra dc&r "...is to create and keep the community desirable, attractive, beneficial and suitable in architectural design, materials, and appearance; and to enhance the natural beauty and protection of owners within the community area'.

68-150 Hoohana StreetKohala Coast, HI 96743

www.mlraonline.com

Siviq Scores

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

Liabilities / Assets

96th percentile

1.00x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.58x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

0.0%

Higher net margin than 33% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

10th percentile

-14%

Faster asset growth than 10% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-7.4%

Faster revenue growth than 20% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$2,729,261

Down $440,433 (-14%) from 2023

Liabilities

Down

$2,729,261

Down $440,433 (-14%) from 2023

Net Assets

Flat

$0

Flat from 2023

Operations
Liabilities / Revenue80th percentileNet Margin33rd percentile

Revenue

Down

$4,667,720

Down $375,713 (-7.4%) from 2023

Expenses

Down

$4,667,720

Down $375,713 (-7.4%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,354,624Liabilities 2011: $723,575Net Assets 2011: $1,631,0492011Assets 2012: $2,396,924Liabilities 2012: $731,455Net Assets 2012: $1,665,4692012Assets 2013: $2,699,730Liabilities 2013: $693,193Net Assets 2013: $2,006,5372013Assets 2014: $3,225,454Liabilities 2014: $779,965Net Assets 2014: $2,445,4892014Assets 2015: $3,674,979Liabilities 2015: $913,607Net Assets 2015: $2,761,3722015Assets 2016: $4,021,661Liabilities 2016: $925,394Net Assets 2016: $3,096,2672016Assets 2017: $4,685,959Liabilities 2017: $862,297Net Assets 2017: $3,823,6622017Assets 2018: $4,762,342Liabilities 2018: $708,393Net Assets 2018: $4,053,9492018Assets 2019: $4,069,832Liabilities 2019: $700,915Net Assets 2019: $3,368,9172019Assets 2020: $3,827,275Liabilities 2020: $604,660Net Assets 2020: $3,222,6152020Assets 2021: $3,965,841Liabilities 2021: $734,848Net Assets 2021: $3,230,9932021Assets 2022: $4,345,298Liabilities 2022: $4,345,298Net Assets 2022: $02022Assets 2023: $3,169,694Liabilities 2023: $3,169,694Net Assets 2023: $02023Assets 2024: $2,729,261Liabilities 2024: $2,729,261Net Assets 2024: $02024

Highlighted filing

2024

Assets$2,729,261
Liabilities$2,729,261
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,377,175Expenses 2011: $3,253,416Net Income 2011: $123,7592011Revenue 2012: $3,392,291Expenses 2012: $3,197,657Net Income 2012: $194,6342012Revenue 2013: $3,470,142Expenses 2013: $3,116,197Net Income 2013: $353,9452013Revenue 2014: $3,450,253Expenses 2014: $3,011,301Net Income 2014: $438,9522014Revenue 2015: $3,465,486Expenses 2015: $3,149,603Net Income 2015: $315,8832015Revenue 2016: $3,474,780Expenses 2016: $3,139,885Net Income 2016: $334,8952016Revenue 2017: $4,480,524Expenses 2017: $3,845,012Net Income 2017: $635,5122017Revenue 2018: $3,516,450Expenses 2018: $3,305,607Net Income 2018: $210,8432018Revenue 2019: $3,522,253Expenses 2019: $4,207,285Net Income 2019: -$685,0322019Revenue 2020: $3,523,227Expenses 2020: $3,669,529Net Income 2020: -$146,3022020Revenue 2021: $3,519,354Expenses 2021: $3,510,976Net Income 2021: $8,3782021Revenue 2022: $3,610,583Expenses 2022: $3,610,583Net Income 2022: $02022Revenue 2023: $5,043,433Expenses 2023: $5,043,433Net Income 2023: $02023Revenue 2024: $4,667,720Expenses 2024: $4,667,720Net Income 2024: $02024

Highlighted filing

2024

Revenue$4,667,720
Expenses$4,667,720
Net Income$0
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,729,261
Liabilities
$2,729,261
Net assets
$0
Revenue
$4,667,720
Expenses
$4,667,720
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$2.73$0.00$4.67$4.67$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$3.17$0.00$5.04$5.04$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$4.35$0.00$3.61$3.61$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.73$3.23$3.52$3.51$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.60$3.22$3.52$3.67$0.15
2019Summary only. Only limited summary data is available for this year.$4.07$0.70$3.37$3.52$4.21$0.69
2018Summary only. Only limited summary data is available for this year.$4.76$0.71$4.05$3.52$3.31$0.21
2017Summary only. Only limited summary data is available for this year.$4.69$0.86$3.82$4.48$3.85$0.64
2016Summary only. Only limited summary data is available for this year.$4.02$0.93$3.10$3.47$3.14$0.33
2015Summary only. Only limited summary data is available for this year.$3.67$0.91$2.76$3.47$3.15$0.32
2014Summary only. Only limited summary data is available for this year.$3.23$0.78$2.45$3.45$3.01$0.44
2013Summary only. Only limited summary data is available for this year.$2.70$0.69$2.01$3.47$3.12$0.35
2012Summary only. Only limited summary data is available for this year.$2.40$0.73$1.67$3.39$3.20$0.19
2011Summary only. Only limited summary data is available for this year.$2.35$0.72$1.63$3.38$3.25$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.0
Gross Receipts
$4,667,720
Mission and Program Overview

Mission

The mauna lani resort assocaiton(the "mlra- or the "association") is a hawaii non-profit corporation, established on july 7, 1982 to excercise the powers and privileges and perform all of the duties and obligations of the association as set forth in mlra's declaration of covenants and restrictions (the "dc&r"). The purpose of the mlra dc&r "...is to create and keep the community desirable, attractive, beneficial and suitable in architectural design, materials, and appearance; and to enhance the natural beauty and protection of owners within the community area'.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,076,098$2,153,776▲ $77,678
Prepaid Expenses and Deferred Charges$358,304$268,709▼ $89,595
Accounts Receivable$271,462$184,080▼ $87,382
Cash and Non-Interest-Bearing Accounts$274,298$160,896▼ $113,402
Total Assets$3,169,694$2,729,261▼ $440,433
Other Assets Total$189,532$-38,200▼ $227,732
Liabilities
Other Liabilities$3,034,887$2,601,948▼ $432,939
Deferred Revenue$39,667$68,665▲ $28,998
Accounts Payable and Accrued Expenses$95,140$58,648▼ $36,492
Total Liabilities$3,169,694$2,729,261▼ $440,433
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$3,169,694$2,729,261▼ $440,433
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Alan PinnPresident
Ross BirchDirector
Vanessa PetersonDirector
Mitch GreenSecretary/tr
Patrick FitzgeraldVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Nah Security Services INCSec & Ground68-150 HOOHANA ST, Kamuela, HI 96743$2,387,803
Resort Association Partners LLCResort Mgmt68-150 HOOHANA ST, Kohala Coast, HI 96743$634,472
Anr BuildersConstruction324 KAUILA ST, Hilo, HI 96720$182,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,713,126
Program Service Revenue
$0
Investment Income
$104,841
Other Revenue
$849,753
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,667,720
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$460,987-$460,987
Fees for Services Other$67,584$89,602-$157,186
All Other Expenses$144,921--$144,921
Other Expenses$139,497--$139,497
Insurance$66,192--$66,192
Fees for Services Accounting-$40,084-$40,084
Office Expenses$37,597--$37,597
Fees for Services Legal-$8,244-$8,244
Total Functional Expenses$4,068,803$598,917$0$4,667,720
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Assn MemberBrackish WaterNo$62,444
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liabilities$1,613,658
Security Deposits$1,026,490
Lease Liability (copier)$3,909
Interfund Payable$-42,109
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The association's income tax return is reviewed by the signing officer and property manager before they are filed.”

Form 990, Page 6, Part VI, Line 12C

“Board of directors self monitor themselves for conflict of interests.”

Form 990, Page 6, Part VI, Line 19

“Available for review upon request to the managing agent.”

Filing and Contact Details

Filer

Filer Name
Mauna Lani Resort Association
EIN
99-0227306
Phone
8088859888
Address
68-150 HOOHANA STREET, KOHALA COAST, HI 96743

Signing Officer

Name
Mitch Green
Title
Secretary/treasurer
Phone
8088859888
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Pinn
Formed
1982
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Ratna Nuti CPA LLC
Address
PO BOX 37173, HONOLULU, HI 96837-0173
Preparer
Ratna Nuti
Phone
8089493385
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mauna lani resort assocaiton(the "mlra- or the "association") is a hawaii non-profit corporation, established on july 7, 1982 to excercise the powers and privileges and perform all of the duties and obligations of the association as set forth in mlra's declaration of covenants and restrictions (the "dc&r"). The purpose of the mlra dc&r "...is to create and keep the community desirable, attractive, beneficial and suitable in architectural design, materials, and appearance; and to enhance the natural beauty and protection of owners within the community area'.”

Form 990, Part X

“Lines 25 and 32 in accordance with asc 606 (contract liablities with customers), the association records replacement reserve balance as part of the contract liability account. In addition, the association has a policy wherein any surplus (loss) balances in the operating fund are transferred to the replacement fund, therefore,there is no balance in the operating fund as of december 31, 2023.”

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.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt095140
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IRS990/AccountsReceivableGrp/BOYAmt0271462
IRS990/AccountsReceivableGrp/EOYAmt0184080
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MAUNA LANI RESORT ASSOCAITON(THE "MLRA- OR THE "ASSOCIATION") IS A HAWAII NON-PROFIT CORPORATION, ESTABLISHED ON JULY 7, 1982 TO EXCERCISE THE POWERS AND PRIVILEGES AND PERFORM ALL OF THE DUTIES AND OBLIGATIONS OF THE ASSOCIATION AS SET FORTH IN MLRA'S DECLARATION OF COVENANTS AND RESTRICTIONS (THE "DC&R"). THE PURPOSE OF THE MLRA DC&R "...IS TO CREATE AND KEEP THE COMMUNITY DESIRABLE, ATTRACTIVE, BENEFICIAL AND SUITABLE IN ARCHITECTURAL DESIGN, MATERIALS, AND APPEARANCE; AND TO ENHANCE THE NATURAL BEAUTY AND PROTECTION OF OWNERS WITHIN THE COMMUNITY AREA'.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0144921
IRS990/AllOtherExpensesGrp/TotalAmt0144921
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0HAWAIIANA MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum08085939100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0711 KAPIOLANI BLVD 7TH FLOOR
IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096813
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0274298
IRS990/CashNonInterestBearingGrp/EOYAmt0160896
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt02387803
IRS990/ContractorCompensationGrp/CompensationAmt1634472
IRS990/ContractorCompensationGrp/CompensationAmt2182000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt068-150 HOOHANA ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt168-150 HOOHANA ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2324 KAUILA ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0KAMUELA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1KOHALA COAST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2HILO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2HI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd096743
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd196743
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd296720
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0NAH SECURITY SERVICES INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1RESORT ASSOCIATION PARTNERS LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2ANR BUILDERS
IRS990/ContractorCompensationGrp/ServicesDesc0SEC & GROUND
IRS990/ContractorCompensationGrp/ServicesDesc1RESORT MGMT
IRS990/ContractorCompensationGrp/ServicesDesc2CONSTRUCTION
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03713126
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0104841
IRS990/CYOtherExpensesAmt04667720
IRS990/CYOtherRevenueAmt0849753
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt04667720
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04667720
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt039667
IRS990/DeferredRevenueGrp/EOYAmt068665
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE MAINTENANCE AND LANDSCAPING SERVICES OF THE COMMON AREA OF MAUNA LANI RESORT. COMMON AREAS INCLUDE ROADWAYS, ROADWAY LANDSCAPING AND LIGHTING, HISTORIC PRESERVES PARK AND OPEN AREA.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02976213
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt040084
IRS990/FeesForServicesAccountingGrp/TotalAmt040084
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt08244
IRS990/FeesForServicesLegalGrp/TotalAmt08244
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IRS990/FeesForServicesManagementGrp/TotalAmt0460987
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt089602
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt067584
IRS990/FeesForServicesOtherGrp/TotalAmt0157186
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
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IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0ROSS BIRCH
IRS990/Form990PartVIISectionAGrp/PersonNm1PATRICK FITZGERALD
IRS990/Form990PartVIISectionAGrp/PersonNm2MITCH GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm3VANESSA PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4ALAN PINN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
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IRS990/FormationYr01982
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXInd0X
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt017
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt033345
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt033345
IRS990/MissionDesc0THE MAUNA LANI RESORT ASSOCAITON(THE "MLRA- OR THE "ASSOCIATION") IS A HAWAII NON-PROFIT CORPORATION, ESTABLISHED ON JULY 7, 1982 TO EXCERCISE THE POWERS AND PRIVILEGES AND PERFORM ALL OF THE DUTIES AND OBLIGATIONS OF THE ASSOCIATION AS SET FORTH IN MLRA'S DECLARATION OF COVENANTS AND RESTRICTIONS (THE "DC&R"). THE PURPOSE OF THE MLRA DC&R "...IS TO CREATE AND KEEP THE COMMUNITY DESIRABLE, ATTRACTIVE, BENEFICIAL AND SUITABLE IN ARCHITECTURAL DESIGN, MATERIALS, AND APPEARANCE; AND TO ENHANCE THE NATURAL BEAUTY AND PROTECTION OF OWNERS WITHIN THE COMMUNITY AREA'.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficeExpensesGrp/TotalAmt037597
IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0-38200
IRS990/OtherExpensesGrp/Desc0GROUNDS & SECURITY
IRS990/OtherExpensesGrp/Desc1OTHER REPAIRS & MNTCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TREE TRIMMING
IRS990/OtherExpensesGrp/ProgramServicesAmt02205679
IRS990/OtherExpensesGrp/ProgramServicesAmt1969628
IRS990/OtherExpensesGrp/ProgramServicesAmt2437705
IRS990/OtherExpensesGrp/ProgramServicesAmt3139497
IRS990/OtherExpensesGrp/TotalAmt02205679
IRS990/OtherExpensesGrp/TotalAmt1969628
IRS990/OtherExpensesGrp/TotalAmt2437705
IRS990/OtherExpensesGrp/TotalAmt3139497
IRS990/OtherLiabilitiesGrp/BOYAmt03034887
IRS990/OtherLiabilitiesGrp/EOYAmt02601948
IRS990/OtherRevenueMiscGrp/Desc0REPLACEMENT FUND TRANSFER IN
IRS990/OtherRevenueMiscGrp/Desc1RENTS
IRS990/OtherRevenueMiscGrp/Desc2GREEN WASTE DISPOSAL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0667448
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt182050
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt266910
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0667448
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt182050
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt266910
IRS990/OtherRevenueTotalAmt0849753
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0358304
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0268709
IRS990/PrincipalOfficerNm0ALAN PINN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SECURITY TO THE COMMON AREAS OF MAUNA LANI RESORT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01092590
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03375687
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0116810
IRS990/PYOtherExpensesAmt05043433
IRS990/PYOtherRevenueAmt01550936
IRS990/PYTotalExpensesAmt05043433
IRS990/PYTotalRevenueAmt05043433
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02076098
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02153776
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01613658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11026490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-42109
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABILITY (COPIER)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3INTERFUND PAYABLE
IRS990ScheduleD/TotalLiabilityAmt02601948
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0DHL MAHI OPCO LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine2Txt0DBA MAUNA LANI BAY HOTEL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ASSN MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt062444
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BRACKISH WATER
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0DHL MAHI OPCO, LLC PROVIDES BRACKISH WATER TO THE ASSOCIATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MAUNA LANI RESORT ASSOCAITON(THE "MLRA- OR THE "ASSOCIATION") IS A HAWAII NON-PROFIT CORPORATION, ESTABLISHED ON JULY 7, 1982 TO EXCERCISE THE POWERS AND PRIVILEGES AND PERFORM ALL OF THE DUTIES AND OBLIGATIONS OF THE ASSOCIATION AS SET FORTH IN MLRA'S DECLARATION OF COVENANTS AND RESTRICTIONS (THE "DC&R"). THE PURPOSE OF THE MLRA DC&R "...IS TO CREATE AND KEEP THE COMMUNITY DESIRABLE, ATTRACTIVE, BENEFICIAL AND SUITABLE IN ARCHITECTURAL DESIGN, MATERIALS, AND APPEARANCE; AND TO ENHANCE THE NATURAL BEAUTY AND PROTECTION OF OWNERS WITHIN THE COMMUNITY AREA'.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION'S INCOME TAX RETURN IS REVIEWED BY THE SIGNING OFFICER AND PROPERTY MANAGER BEFORE THEY ARE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS SELF MONITOR THEMSELVES FOR CONFLICT OF INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE FOR REVIEW UPON REQUEST TO THE MANAGING AGENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINES 25 AND 32 IN ACCORDANCE WITH ASC 606 (CONTRACT LIABLITIES WITH CUSTOMERS), THE ASSOCIATION RECORDS REPLACEMENT RESERVE BALANCE AS PART OF THE CONTRACT LIABILITY ACCOUNT. IN ADDITION, THE ASSOCIATION HAS A POLICY WHEREIN ANY SURPLUS (LOSS) BALANCES IN THE OPERATING FUND ARE TRANSFERRED TO THE REPLACEMENT FUND, THEREFORE,THERE IS NO BALANCE IN THE OPERATING FUND AS OF DECEMBER 31, 2023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART X
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03169694
IRS990/TotalAssetsEOYAmt02729261
IRS990/TotalAssetsGrp/BOYAmt03169694
IRS990/TotalAssetsGrp/EOYAmt02729261
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03713126
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0598917
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04068803
IRS990/TotalFunctionalExpensesGrp/TotalAmt04667720
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03169694
IRS990/TotalLiabilitiesEOYAmt02729261
IRS990/TotalLiabilitiesGrp/BOYAmt03169694
IRS990/TotalLiabilitiesGrp/EOYAmt02729261
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt04068803
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0954594
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04667720
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03169694
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02729261
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt068-1092 HONOKAOPE PLACE
IRS990/USAddress/CityNm0KAMUELA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096743
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.MLRAHAWAII.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MITCH GREEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08088859888
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAUNA LANI RESORT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MAUN
ReturnHeader/Filer/EIN0990227306
ReturnHeader/Filer/PhoneNum08088859888
ReturnHeader/Filer/USAddress/AddressLine1Txt068-150 HOOHANA STREET
ReturnHeader/Filer/USAddress/CityNm0KOHALA COAST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096743
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571206727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RATNA NUTI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 37173
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968370173
ReturnHeader/PreparerPersonGrp/PhoneNum08089493385
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RATNA NUTI
ReturnHeader/ReturnTs02025-11-10T12:37:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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