Civic Intelligence

Community Associations Institute - Hawaii Chapter

EIN 99-0252198 • 501(c)6 • Honolulu, HI

Profile

Develop effective and efficient community associations and industry professionals and to build community as well as industry harmony.

1050 Bishop Street Suite 153Honolulu, HI 96813

caihawaii.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

44th percentile

-1.7%

Higher net margin than 44% of similar nonprofits.

501(c)6 • <$500k 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

49th percentile

-1.3%

Faster asset growth than 49% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

27%

Faster revenue growth than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$248,398

Down $3,171 (-1.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$248,398

Down $3,171 (-1.3%) from 2023

Revenue

Up

$202,476

Up $43,140 (+27%) from 2023

Expenses

Up

$205,903

Up $21,536 (+12%) from 2023

Net Income

Up

-$3,427

Up $21,604 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $265,076Liabilities 2011: $0Net Assets 2011: $265,0762011Assets 2012: $278,263Liabilities 2012: $10,4452012Assets 2013: $277,238Liabilities 2013: $0Net Assets 2013: $277,2382013Assets 2014: $290,035Liabilities 2014: $0Net Assets 2014: $290,0352014Assets 2015: $296,228Liabilities 2015: $0Net Assets 2015: $296,2282015Assets 2016: $286,095Liabilities 2016: $0Net Assets 2016: $286,0952016Assets 2017: $307,954Liabilities 2017: $0Net Assets 2017: $307,9542017Assets 2018: $342,334Liabilities 2018: $0Net Assets 2018: $342,3342018Assets 2019: $327,820Liabilities 2019: $0Net Assets 2019: $327,8202019Assets 2020: $358,410Liabilities 2020: $28,207Net Assets 2020: $330,2032020Assets 2021: $313,706Liabilities 2021: $15,667Net Assets 2021: $298,0392021Assets 2022: $274,403Liabilities 2022: $0Net Assets 2022: $274,4032022Assets 2023: $251,569Liabilities 2023: $0Net Assets 2023: $251,5692023Assets 2024: $248,398Liabilities 2024: $0Net Assets 2024: $248,3982024

Highlighted filing

2024

Assets$248,398
Liabilities$0
Net Assets$248,398

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $171,875Expenses 2011: $169,995Net Income 2011: $1,8802011Revenue 2012: $177,204Expenses 2012: $174,462Net Income 2012: $2,7422012Revenue 2013: $224,399Expenses 2013: $214,287Net Income 2013: $10,1122013Revenue 2014: $219,592Expenses 2014: $206,859Net Income 2014: $12,7332014Revenue 2015: $229,035Expenses 2015: $221,145Net Income 2015: $7,8902015Revenue 2016: $188,128Expenses 2016: $197,563Net Income 2016: -$9,4352016Revenue 2017: $227,881Expenses 2017: $205,502Net Income 2017: $22,3792017Revenue 2018: $267,770Expenses 2018: $232,382Net Income 2018: $35,3882018Revenue 2019: $214,705Expenses 2019: $232,443Net Income 2019: -$17,7382019Revenue 2020: $183,638Expenses 2020: $181,882Net Income 2020: $1,7562020Revenue 2021: $131,279Expenses 2021: $161,741Net Income 2021: -$30,4622021Revenue 2022: $155,147Expenses 2022: $174,089Net Income 2022: -$18,9422022Revenue 2023: $159,336Expenses 2023: $184,367Net Income 2023: -$25,0312023Revenue 2024: $202,476Expenses 2024: $205,903Net Income 2024: -$3,4272024

Highlighted filing

2024

Revenue$202,476
Expenses$205,903
Net Income-$3,427

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.00$2.48$2.02$2.06$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.00$2.52$1.59$1.84$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.00$2.74$1.55$1.74$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.16$2.98$1.31$1.62$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$0.28$3.30$1.84$1.82$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.00$3.28$2.15$2.32$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.00$3.42$2.68$2.32$0.35
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.00$3.08$2.28$2.06$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.00$2.86$1.88$1.98$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.00$2.96$2.29$2.21$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$0.00$2.90$2.20$2.07$0.13
2013Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$2.24$2.14$0.10
2012Summary only. Only limited summary data is available for this year.$2.78$0.10$1.77$1.74$0.03
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.00$2.65$1.72$1.70$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.0
Gross Receipts
$202,476
Mission and Program Overview

Mission

Develop effective and efficient community associations and industry professionals and to build community as well as industry harmony.

Provide educational services for homeowners' associations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$216,750$190,305▼ $26,445
Cash and Non-Interest-Bearing Accounts$32,675$50,234▲ $17,559
Savings and Temporary Cash Investments$2,144$59▼ $2,085
Total Assets$251,569$248,398▼ $3,171
Other Assets Total-$7,800-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$251,569$248,398▼ $3,171
Total Net Assets Fund Balance$251,569$248,398▼ $3,171
Total Liabilities and Net Assets / Fund Balance$251,569$248,398▼ $3,171
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$26,945
Program Service Revenue
$164,318
Investment Income
$11,213
Other Revenue
$0
Change in Net Assets
$-3,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,903
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
Office Expenses---$50,289
Fees for Services Management---$50,191
Fees for Services Lobbying---$25,133
Fees for Services Accounting---$22,428
Fees for Services Other---$13,627
Occupancy---$12,593
Insurance---$1,848
Travel---$1,425
Conferences and Meetings---$1,091
Other Expenses---$635
All Other Expenses---$476
Total Functional Expenses$0$0$0$205,903
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The membership of the organization consists of the following: community association volunteers, community managers, business partners, and management companies. Community association volunteers are all individuals residing in or owning a unit in a community association. Community managers consists of professional managers of all types of association-governed communities including, but not limited to, condominium associations, town home associations, homeowner associations, large-scale communities, and planned communities. Business partners consist of professional and other providers of products, services, support, and counsel to association-governed communities, including developers of such communities. Management companies consist of community association management companies. All classes of members have voting rights that include the right to elect the members of the governing body and to approve significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7A

All classes of members described in form 990, part vi, line 6 have voting rights that include the right to elect the members of the governing body and to approve significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7B

All classes of members described in form 990, part vi, line 6 have voting rights that include the right to elect the members of the governing body and to approve significant decisions of the governing body.

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

A draft of the form 990 is provided to the president and treasurer for review and approval. A copy of the form 990 is also provided to all members of the board.

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

The hawaii chapter of cai has an annual board of director disclosure statement which instructs all directors on the instructions for the disclosure of potential conflicts of interest. The board of directors will be the determining authority to rule on potential conflicts of interest. If the board determines that there is a conflict of interest, the director shall not vote or participate in a discussion on the matter. If a conflict of interest on a transaction is discovered after the fact, the board of directors will determine what action to be taken after investigating the matter.

Form 990, Page 6, Part VI, Line 19

By-laws, policies, and financial statements are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Associations Institute -
EIN
99-0252198
Phone
8084881133
Address
1050 BISHOP STREET SUITE 153, HONOLULU, HI 96813

Signing Officer

Name
Ronn Lepage
Title
Treasurer
Phone
8084881133
Signed
2025-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Ayson
Formed
1985
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
16

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Manoj Samaranayake
Phone
8087911414
Raw XML Appendix367 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE EDUCATIONAL SERVICES FOR HOMEOWNERS' ASSOCIATIONS.
IRS990/AllOtherExpensesGrp/TotalAmt0476
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08084881133
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01050 BISHOP STREET SUITE 153
IRS990/BooksInCareOfDetail/USAddress/CityNm0HONOLULU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096813
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt032675
IRS990/CashNonInterestBearingGrp/EOYAmt050234
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt01091
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt026945
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011213
IRS990/CYOtherExpensesAmt0205903
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0164318
IRS990/CYRevenuesLessExpensesAmt0-3427
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0205903
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0202476
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDED SEVEN 1.5 HOUR EDUCATION PROGRAMS, ONE FULL DAY WORKSHOP FOR HOMEOWNERS, BOARD MEMBERS, PROFESSIONAL SERVICING ASSOCIATIONS, AND TWO STATE FUNDED 2 HOUR SESSIONS FOR CONDO OWNERS; PROVIDED BIMONTHLY NEWSLETTER TO 2,300 INDIVIDUALS STATEWIDE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt022428
IRS990/FeesForServicesLobbyingGrp/TotalAmt025133
IRS990/FeesForServicesManagementGrp/TotalAmt050191
IRS990/FeesForServicesOtherGrp/TotalAmt013627
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt942.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1042.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL AYSON
IRS990/Form990PartVIISectionAGrp/PersonNm1MELANIE OYAMA
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRISTOPHER GOODWIN
IRS990/Form990PartVIISectionAGrp/PersonNm3RONN LEPAGE
IRS990/Form990PartVIISectionAGrp/PersonNm4KEVEN WHALEN
IRS990/Form990PartVIISectionAGrp/PersonNm5DELA LAFLEUR
IRS990/Form990PartVIISectionAGrp/PersonNm6KATHY COOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN BALEIX
IRS990/Form990PartVIISectionAGrp/PersonNm8TERRY SCHULZE
IRS990/Form990PartVIISectionAGrp/PersonNm9LINDSAY GREEN OYAMA JAN - SEP
IRS990/Form990PartVIISectionAGrp/PersonNm10SHEKINAH STEVENS OCT - DEC
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT -
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0202476
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01848
IRS990/InvestmentIncomeGrp/ExclusionAmt011213
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011213
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0216750
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0190305
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt026945
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0DEVELOP EFFECTIVE AND EFFICIENT COMMUNITY ASSOCIATIONS AND INDUSTRY PROFESSIONALS AND TO BUILD COMMUNITY AS WELL AS INDUSTRY HARMONY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0251569
IRS990/NetAssetsOrFundBalancesEOYAmt0248398
IRS990/NetUnrelatedBusTxblIncmAmt05681
IRS990/NetUnrlzdGainsLossesInvstAmt0256
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt012593
IRS990/OfficeExpensesGrp/TotalAmt050289
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0NEWSLETTER READERSHIP
IRS990/OtherExpensesGrp/Desc1GENERAL EXCISE TAX
IRS990/OtherExpensesGrp/Desc2LAC BOOKLET READERSHIP
IRS990/OtherExpensesGrp/Desc3DIRECTORY READERSHIP
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IRS990/OtherExpensesGrp/TotalAmt11977
IRS990/OtherExpensesGrp/TotalAmt21624
IRS990/OtherExpensesGrp/TotalAmt3635
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHAEL AYSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc1NEWSLETTER
IRS990/ProgramServiceRevenueGrp/Desc2LAC BOOKLET
IRS990/ProgramServiceRevenueGrp/Desc3ANNUAL DIRECTORY
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16650
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219490
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33089
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt012991
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt117575
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt23089
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt024083
IRS990/PYInvestmentIncomeAmt04189
IRS990/PYOtherExpensesAmt0184367
IRS990/PYProgramServiceRevenueAmt0131064
IRS990/PYRevenuesLessExpensesAmt0-25031
IRS990/PYTotalExpensesAmt0184367
IRS990/PYTotalRevenueAmt0159336
IRS990/ReconcilationRevenueExpnssAmt0-3427
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP OF THE ORGANIZATION CONSISTS OF THE FOLLOWING: COMMUNITY ASSOCIATION VOLUNTEERS, COMMUNITY MANAGERS, BUSINESS PARTNERS, AND MANAGEMENT COMPANIES. COMMUNITY ASSOCIATION VOLUNTEERS ARE ALL INDIVIDUALS RESIDING IN OR OWNING A UNIT IN A COMMUNITY ASSOCIATION. COMMUNITY MANAGERS CONSISTS OF PROFESSIONAL MANAGERS OF ALL TYPES OF ASSOCIATION-GOVERNED COMMUNITIES INCLUDING, BUT NOT LIMITED TO, CONDOMINIUM ASSOCIATIONS, TOWN HOME ASSOCIATIONS, HOMEOWNER ASSOCIATIONS, LARGE-SCALE COMMUNITIES, AND PLANNED COMMUNITIES. BUSINESS PARTNERS CONSIST OF PROFESSIONAL AND OTHER PROVIDERS OF PRODUCTS, SERVICES, SUPPORT, AND COUNSEL TO ASSOCIATION-GOVERNED COMMUNITIES, INCLUDING DEVELOPERS OF SUCH COMMUNITIES. MANAGEMENT COMPANIES CONSIST OF COMMUNITY ASSOCIATION MANAGEMENT COMPANIES. ALL CLASSES OF MEMBERS HAVE VOTING RIGHTS THAT INCLUDE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL CLASSES OF MEMBERS DESCRIBED IN FORM 990, PART VI, LINE 6 HAVE VOTING RIGHTS THAT INCLUDE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL CLASSES OF MEMBERS DESCRIBED IN FORM 990, PART VI, LINE 6 HAVE VOTING RIGHTS THAT INCLUDE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AND TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE FORM 990 IS PROVIDED TO THE PRESIDENT AND TREASURER FOR REVIEW AND APPROVAL. A COPY OF THE FORM 990 IS ALSO PROVIDED TO ALL MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE HAWAII CHAPTER OF CAI HAS AN ANNUAL BOARD OF DIRECTOR DISCLOSURE STATEMENT WHICH INSTRUCTS ALL DIRECTORS ON THE INSTRUCTIONS FOR THE DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS WILL BE THE DETERMINING AUTHORITY TO RULE ON POTENTIAL CONFLICTS OF INTEREST. IF THE BOARD DETERMINES THAT THERE IS A CONFLICT OF INTEREST, THE DIRECTOR SHALL NOT VOTE OR PARTICIPATE IN A DISCUSSION ON THE MATTER. IF A CONFLICT OF INTEREST ON A TRANSACTION IS DISCOVERED AFTER THE FACT, THE BOARD OF DIRECTORS WILL DETERMINE WHAT ACTION TO BE TAKEN AFTER INVESTIGATING THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BY-LAWS, POLICIES, AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COMMUNITY ASSOCIATIONS INSTITUTE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237392984
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMMUNITY
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0205903
IRS990/TotalGrossUBIAmt033655
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251569
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IRS990/TotalRevenueGrp/ExclusionAmt011213
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202476
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt033655
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0251569
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0248398
IRS990/TravelGrp/TotalAmt01425
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01050 BISHOP STREET STE 153
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096813
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IRS990/WebsiteAddressTxt0CAIHAWAII.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONN LEPAGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08084881133
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY ASSOCIATIONS INSTITUTE -
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HAWAII CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0990252198
ReturnHeader/Filer/PhoneNum08084881133
ReturnHeader/Filer/USAddress/AddressLine1Txt01050 BISHOP STREET SUITE 153
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651203311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIKOFF COMBS & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01001 BISHOP STREET SUITE 2760
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0968133486
ReturnHeader/PreparerPersonGrp/PhoneNum08087911414
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MANOJ SAMARANAYAKE
ReturnHeader/ReturnTs02025-11-17T17:48:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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