Civic Intelligence

Kiahuna Homesites Community Association

EIN 99-0231500 • 501(c)4 • Honolulu, HI

P O Box 1630Honolulu, HI 96756
Siviq Scores

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

Liabilities / Assets

72nd percentile

0.15x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.37x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

31st percentile

-1.9%

Higher net margin than 31% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

61st percentile

7.0%

Faster asset growth than 61% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$640,935

Up $42,171 (+7.0%) from 2023

Liabilities

Down

$97,793

Down $4,034 (-4.0%) from 2023

Net Assets

Up

$543,142

Up $46,205 (+9.3%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin31st percentile

Revenue

Up

$265,495

Up $36,858 (+16%) from 2023

Expenses

Up

$270,656

Up $58,007 (+27%) from 2023

Net Income

Down

-$5,161

Down $21,149 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$800K$600K$400K$200K$0Assets 2010: $339,857Liabilities 2010: $42,404Net Assets 2010: $297,4532010Assets 2011: $358,750Liabilities 2011: $47,958Net Assets 2011: $310,7922011Assets 2012: $347,105Liabilities 2012: $22,066Net Assets 2012: $325,0392012Assets 2013: $390,890Liabilities 2013: $68,7792013Assets 2014: $404,752Liabilities 2014: $60,6022014Assets 2015: $434,078Liabilities 2015: $70,0152015Assets 2016: $353,123Liabilities 2016: $54,9622016Assets 2017: $370,697Liabilities 2017: $52,3512017Assets 2018: $404,722Liabilities 2018: $55,0502018Assets 2019: $435,581Liabilities 2019: $50,2232019Assets 2020: $488,103Liabilities 2020: $67,471Net Assets 2020: $420,6322020Assets 2021: $502,093Liabilities 2021: $62,476Net Assets 2021: $439,6172021Assets 2022: $570,284Liabilities 2022: $89,335Net Assets 2022: $480,9492022Assets 2023: $598,764Liabilities 2023: $101,827Net Assets 2023: $496,9372023Assets 2024: $640,935Liabilities 2024: $97,793Net Assets 2024: $543,1422024

Highlighted filing

2024

Assets$640,935
Liabilities$97,793
Net Assets$543,142
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $179,3162010Revenue 2011: $161,759Expenses 2011: $148,420Net Income 2011: $13,3392011Revenue 2012: $177,806Expenses 2012: $163,559Net Income 2012: $14,2472012Revenue 2013: $168,907Expenses 2013: $171,835Net Income 2013: -$2,9282013Revenue 2014: $172,614Expenses 2014: $150,575Net Income 2014: $22,0392014Revenue 2015: $178,603Expenses 2015: $158,690Net Income 2015: $19,9132015Revenue 2016: $174,753Expenses 2016: $240,655Net Income 2016: -$65,9022016Revenue 2017: $181,907Expenses 2017: $161,722Net Income 2017: $20,1852017Revenue 2018: $190,756Expenses 2018: $159,430Net Income 2018: $31,3262018Revenue 2019: $196,736Expenses 2019: $161,050Net Income 2019: $35,6862019Revenue 2020: $212,980Expenses 2020: $177,706Net Income 2020: $35,2742020Revenue 2021: $219,469Expenses 2021: $200,484Net Income 2021: $18,9852021Revenue 2022: $226,318Expenses 2022: $184,986Net Income 2022: $41,3322022Revenue 2023: $228,637Expenses 2023: $212,649Net Income 2023: $15,9882023Revenue 2024: $265,495Expenses 2024: $270,656Net Income 2024: -$5,1612024

Highlighted filing

2024

Revenue$265,495
Expenses$270,656
Net Income-$5,161
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$640,935
Liabilities
$97,793
Net assets
$543,142
Revenue
$265,495
Expenses
$270,656
Net income
-$5,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.41$0.98$5.43$2.65$2.71$0.05
2023Summary only. Only limited summary data is available for this year.$5.99$1.02$4.97$2.29$2.13$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.70$0.89$4.81$2.26$1.85$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$0.62$4.40$2.19$2.00$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.88$0.67$4.21$2.13$1.78$0.35
2019Summary only. Only limited summary data is available for this year.$4.36$0.50$1.97$1.61$0.36
2018Summary only. Only limited summary data is available for this year.$4.05$0.55$1.91$1.59$0.31
2017Summary only. Only limited summary data is available for this year.$3.71$0.52$1.82$1.62$0.20
2016Summary only. Only limited summary data is available for this year.$3.53$0.55$1.75$2.41$0.66
2015Summary only. Only limited summary data is available for this year.$4.34$0.70$1.79$1.59$0.20
2014Summary only. Only limited summary data is available for this year.$4.05$0.61$1.73$1.51$0.22
2013Summary only. Only limited summary data is available for this year.$3.91$0.69$1.69$1.72$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.22$3.25$1.78$1.64$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.48$3.11$1.62$1.48$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.42$2.97$1.79
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2012 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2012 to Dec 31, 2012
Signed
Apr 30, 2013
Return Version
2012v2.1
Mission and Program Overview

Mission

Maintain and preserve the common property and supervise owner lot improvement and design criteria of kiahuna homesites community.

Filing and Contact Details

Filer

EIN
99-0231500
Raw XML Appendix140 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
IRS990EZ/ActivitiesNotPreviouslyRpt00
IRS990EZ/AmountOfTaxImposedOnOrgMgr00
IRS990EZ/AmountOfTaxReimbursedByOrg00
IRS990EZ/CashSavingsAndInvestments/BOY0143854
IRS990EZ/CashSavingsAndInvestments/EOY0127146
IRS990EZ/DirectIndirectPoliticalExpend00
IRS990EZ/DoesOrgHaveHospital00
IRS990EZ/EngagedInExcessBenefitTrans00
IRS990EZ/EngagePoliticalCmpgnActivities00
IRS990EZ/ExcessOrDeficitForYear014247
IRS990EZ/FeesAndOthPymtToIndContractors06793
IRS990EZ/ForeignFinancialAccount00
IRS990EZ/ForeignOffice00
IRS990EZ/GrossReceipts0177806
IRS990EZ/InfoInScheduleOPartI0X
IRS990EZ/InfoInScheduleOPartII0X
IRS990EZ/InfoInScheduleOPartIII0X
IRS990EZ/InfoInScheduleOPartV0X
IRS990EZ/InvestmentIncome01312
IRS990EZ/LandAndBuildings/BOY048630
IRS990EZ/LandAndBuildings/EOY048630
IRS990EZ/MadeChangesToOrgnzngEtcDoc00
IRS990EZ/MadeLoansToFromOfficers00
IRS990EZ/MaintainAnyDonorAdvisedFunds00
IRS990EZ/MembershipDues0162000
IRS990EZ/MethodOfAccountingAccrual0X
IRS990EZ/NetAssetsOrFundBalances/BOY0310792
IRS990EZ/NetAssetsOrFundBalancesBOY0310792
IRS990EZ/NetAssetsOrFundBalances/EOY0325039
IRS990EZ/NetAssetsOrFundBalancesEOY0325039
IRS990EZ/OccupancyRentUtilitiesAndMaint040156
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition08.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition13.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition23.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition33.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition43.00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation10
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation20
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation30
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation40
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ContriToEmplBenefitPlansEtc00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ContriToEmplBenefitPlansEtc10
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ContriToEmplBenefitPlansEtc20
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ContriToEmplBenefitPlansEtc30
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ContriToEmplBenefitPlansEtc40
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ExpenseAccountOtherAllowances00
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ExpenseAccountOtherAllowances10
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ExpenseAccountOtherAllowances20
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ExpenseAccountOtherAllowances30
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ExpenseAccountOtherAllowances40
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName0MADALYN SEGUIN
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName1LYNDA GILL
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName2JOSEPH CHU
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName3LARRY BRYAN
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName4KEN GREENBAUM
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title3SECRETARY
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title4TREASURER
IRS990EZ/Organization501c0X
IRS990EZ/OrganizationDissolvedEtc00
IRS990EZ/OrganizationHadUBI00
IRS990EZ/OtherAssetsTotal/BOY0166266
IRS990EZ/OtherAssetsTotal/EOY0171329
IRS990EZ/OtherChangesInNetAssets00
IRS990EZ/OtherExpensesTotal0116610
IRS990EZ/OtherRevenueTotal014494
IRS990EZ/PrimaryExemptPurpose0MAINTAIN AND PRESERVE THE COMMON PROPERTY & SUPERVISE OWNER LOT IMPROVEMENT AND DESIGN CRITERIA OF KIAHUNA HOMESITES COMMUNITY
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom0MAINTAIN INTERIOR ROADS & EASEMENTS, CENTRAL OPEN GROUNDS AND COMMON AREAS USED BY HOUSELOT OWNERS AND THE GENERAL PUBLIC
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom1ENFORCE COVENANTS, CONDITIONS AND RESTRICTIONS EACH HOUSELOT OWNER IS SUBJECT TO, INCLUDING RESIDENCE DESIGN REQUIREMENTS FOR STRUCTURES & LANDSCAPING
IRS990EZ/ProgramServiceAccomplishment/GrantsAndAllocations00
IRS990EZ/ProgramServiceAccomplishment/GrantsAndAllocations10
IRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpenses0115005
IRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpenses140075
IRS990EZ/ProhibitedTaxShelterTrans00
IRS990EZ/RelatedOrgControlledEntity00
IRS990EZ/ScheduleBNotRequired0X
IRS990EZ/SubjectToProxyTax00
IRS990EZ/SumOfTotalLiabilities/BOY047958
IRS990EZ/SumOfTotalLiabilities/EOY022066
IRS990EZ/TanningServicesProvided00
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine10PO BOX 1630
IRS990EZ/TheBooksAreInCareOf/AddressUS/City0KOLOA
IRS990EZ/TheBooksAreInCareOf/AddressUS/State0HI
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode096756
IRS990EZ/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10MANAGEMENT SERVICES - KAUAI
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber08087429784
IRS990EZ/TotalAssets/BOY0358750
IRS990EZ/TotalAssets/EOY0347105
IRS990EZ/TotalExpenses0163559
IRS990EZ/TotalProgramServiceExpenses0155080
IRS990EZ/TotalRevenue0177806
IRS990EZ/WebSite0N/A
IRS990ScheduleO/GeneralExplanation/Explanation0INTEREST 1,312..
IRS990ScheduleO/GeneralExplanation/Explanation1DESCRIPTION: TRANSFER AND LATE FEES. AMOUNT: 2,296. DESCRIPTION: DESIGN REVIEW CHARGES. AMOUNT: 4,450. DESCRIPTION: LOT MAINTENANCE. AMOUNT: 6,050. DESCRIPTION: LEGAL FEES REIMBURSEABLE. AMOUNT: 1,698. TOTAL TO FORM 990-EZ, LINE 8: 14,494.
IRS990ScheduleO/GeneralExplanation/Explanation2DESCRIPTION: COMMON AREA MAINTENANCE. AMOUNT: 62,500. DESCRIPTION: OWNER/DIRECTOR MEETINGS. AMOUNT: 1,659. DESCRIPTION: INSURANCE. AMOUNT: 4,178. DESCRIPTION: ARCHITECTURAL REVIEW FEES. AMOUNT: 4,450. DESCRIPTION: MISCELLANEOUS. AMOUNT: 3. DESCRIPTION: MANAGING AGENT CONTRACT. AMOUNT: 35,625. DESCRIPTION: BANK CHARGES. AMOUNT: 24. DESCRIPTION: UTILITIES. AMOUNT: 8,171. TOTAL TO FORM 990-EZ, LINE 16: 116,610.
IRS990ScheduleO/GeneralExplanation/Explanation3DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 13,624. END OF YEAR AMOUNT: 18,565. DESCRIPTION: PREPAID INSURANCE. BEG. OF YEAR AMOUNT: 2,208. END OF YEAR AMOUNT: 2,330. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 150,434. END OF YEAR AMOUNT: 150,434.
IRS990ScheduleO/GeneralExplanation/Explanation4DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 8,698. END OF YEAR AMOUNT: 1,276. DESCRIPTION: DRC DEPOSITS HELD. BEG. OF YEAR AMOUNT: 20,000. END OF YEAR AMOUNT: 0. DESCRIPTION: PREPAID ASSESSMENTS. BEG. OF YEAR AMOUNT: 19,260. END OF YEAR AMOUNT: 20,790.
IRS990ScheduleO/GeneralExplanation/Identifier0OTHER INVESTMENT INCOME
IRS990ScheduleO/GeneralExplanation/Identifier1OTHER REVENUE
IRS990ScheduleO/GeneralExplanation/Identifier2OTHER EXPENSES
IRS990ScheduleO/GeneralExplanation/Identifier3OTHER ASSETS
IRS990ScheduleO/GeneralExplanation/Identifier4OTHER LIABILITIES
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990-EZ, PART I, LINE 4
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990-EZ, PART II, LINE 26
TransferPrsnlBnftContractsDecl/Declaration0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/Filer/EIN0990231500
ReturnHeader/Filer/Name/BusinessNameLine10KIAHUNA HOMESITES COMMUNITY ASSOCIATION
ReturnHeader/Filer/NameControl0KIAH
ReturnHeader/Filer/Phone08087429784
ReturnHeader/Filer/USAddress/AddressLine10P O BOX 1630
ReturnHeader/Filer/USAddress/City0KOLOA
ReturnHeader/Filer/USAddress/State0HI
ReturnHeader/Filer/USAddress/ZIPCode096756
ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02013-04-30
ReturnHeader/Officer/Name0MADALYN SEGUIN
ReturnHeader/Officer/Phone08082129007
ReturnHeader/Officer/Title0PRESIDENT
ReturnHeader/Preparer/DatePrepared02013-04-30
ReturnHeader/PreparerFirm/EIN0205947630
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10MICHELE A KATO & CO LLC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine104463 PAHEE STREET SUITE 209
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0LIHUE
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0HI
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode096766
ReturnHeader/Preparer/Name0MICHELE A KATO
ReturnHeader/Preparer/Phone08082458117
ReturnHeader/Preparer/SelfEmployed0X
ReturnHeader/ReturnType0990EZ
ReturnHeader/TaxPeriodBeginDate02012-01-01
ReturnHeader/TaxPeriodEndDate02012-12-31
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02013-05-23T12:59:04-05:00

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