Civic Intelligence

Wailea Community Association

990 • Fiscal year 2017 • EIN 99-0254085

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 20, 2018

Organization ProfileWCAMAUI.COM
555 Kaukahi Street Rm/Ste 214Wailea, HI 96753

(808) 874-6866

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.43x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.42x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

55th percentile

9.3%

Higher net margin than 55% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$180,734

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

92nd percentile

37%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

7.4%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$3,464,358

Up $931,298 (+37%) from 2016

Net Assets

Up

$1,978,141

Up $333,904 (+20%) from 2016

Liabilities

Up

$1,486,217

Up $597,394 (+67%) from 2016

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin55th percentile

Revenue

Up

$3,575,986

Up $245,066 (+7.4%) from 2016

Expenses

Down

$3,242,082

Down $83,351 (-2.5%) from 2016

Net Income

Up

$333,904

Up $328,417 (+5985%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,168,730Liabilities 2010: $556,573Net Assets 2010: $1,612,1572010Assets 2011: $2,125,138Liabilities 2011: $572,954Net Assets 2011: $1,552,1842011Assets 2012: $2,178,512Liabilities 2012: $730,254Net Assets 2012: $1,448,2582012Assets 2013: $2,055,201Liabilities 2013: $779,749Net Assets 2013: $1,275,4522013Assets 2014: $2,354,113Liabilities 2014: $952,201Net Assets 2014: $1,401,9122014Assets 2015: $2,621,184Liabilities 2015: $982,434Net Assets 2015: $1,638,7502015Assets 2016: $2,533,060Liabilities 2016: $888,823Net Assets 2016: $1,644,2372016Assets 2017: $3,464,358Liabilities 2017: $1,486,217Net Assets 2017: $1,978,1412017Assets 2018: $3,701,663Liabilities 2018: $1,359,620Net Assets 2018: $2,342,0432018Assets 2019: $3,526,201Liabilities 2019: $958,001Net Assets 2019: $2,568,2002019Assets 2020: $2,661,701Liabilities 2020: $823,035Net Assets 2020: $1,838,6662020Assets 2021: $3,409,971Liabilities 2021: $1,096,464Net Assets 2021: $2,313,5072021Assets 2022: $3,280,303Liabilities 2022: $749,766Net Assets 2022: $2,530,5372022Assets 2023: $3,618,570Liabilities 2023: $817,357Net Assets 2023: $2,801,2132023Assets 2024: $4,087,837Liabilities 2024: $1,100,070Net Assets 2024: $2,987,7672024

Highlighted filing

2017

Assets$3,464,358
Liabilities$1,486,217
Net Assets$1,978,141
Open 2017 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,789,7912010Expenses 2011: $2,977,2232011Expenses 2012: $2,983,0962012Revenue 2013: $3,032,202Expenses 2013: $3,205,008Net Income 2013: -$172,8062013Revenue 2014: $3,214,337Expenses 2014: $3,087,877Net Income 2014: $126,4602014Revenue 2015: $3,332,916Expenses 2015: $3,096,078Net Income 2015: $236,8382015Revenue 2016: $3,330,920Expenses 2016: $3,325,433Net Income 2016: $5,4872016Revenue 2017: $3,575,986Expenses 2017: $3,242,082Net Income 2017: $333,9042017Revenue 2018: $3,647,313Expenses 2018: $3,283,411Net Income 2018: $363,9022018Revenue 2019: $3,857,274Expenses 2019: $3,631,117Net Income 2019: $226,1572019Revenue 2020: $2,761,194Expenses 2020: $3,490,728Net Income 2020: -$729,5342020Revenue 2021: $3,847,965Expenses 2021: $3,373,124Net Income 2021: $474,8412021Revenue 2022: $3,757,601Expenses 2022: $3,540,571Net Income 2022: $217,0302022Revenue 2023: $3,897,005Expenses 2023: $3,626,329Net Income 2023: $270,6762023Revenue 2024: $4,050,368Expenses 2024: $3,863,814Net Income 2024: $186,5542024

Highlighted filing

2017

Revenue$3,575,986
Expenses$3,242,082
Net Income$333,904
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 20, 2018
Return Version
2017v2.3
Gross Receipts
$3,575,986
Mission and Program Overview

Mission

Exempt purpose of the organization is to operate, manage, administer, maintain, and landscape various common property, as defined in the cc&rs/bylaws. To perform and provide for various services necessary or desirable for the benefit of the owners and occupants.

Exempt purpose of the organization is to operate, manage, administer, maintain, and landscape various common property, as defined in the cc&rs/bylaws. To perform and provide for various services necessary or desireable for the benefit of the owners and occupants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,171,111$2,073,484▲ $902,373
Savings and Temporary Cash Investments$420,806$452,644▲ $31,838
Land, Buildings, and Equipment, Net$281,408$273,192▼ $8,216
Accounts Receivable$119,598$114,491▼ $5,107
Prepaid Expenses and Deferred Charges$64,785$17,346▼ $47,439
Total Assets$2,533,060$3,464,358▲ $931,298
Other Assets Total$475,352$533,201▲ $57,849
Liabilities
Deferred Revenue$228,333$782,191▲ $553,858
Other Liabilities$475,352$500,291▲ $24,939
Accounts Payable and Accrued Expenses$185,138$203,735▲ $18,597
Total Liabilities$888,823$1,486,217▲ $597,394
Net Assets / Fund Balance
Unrestricted Net Assets$1,581,394$1,914,360▲ $332,966
Temporarily Rstr Net Assets$62,843$63,781▲ $938
Total Net Assets Fund Balance$1,644,237$1,978,141▲ $333,904
Total Liabilities and Net Assets / Fund Balance$2,533,060$3,464,358▲ $931,298

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$140,315$333,727$474,042
Other Land Buildings$22,314$361,950$384,264
Leasehold Improvements$54,363$73,485$127,848
Land$56,200-$56,200
Other Assets Org$32,910--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank PikroneManagerFT$167,972$12,762$180,734

Board Members and Trustees

NameTitle
Lloyd EttingerPresident
Jean Claude WietzelClass a Dire
Michael JokovichClass a Dire
Alan ArakawaClass B Dire
Melanie TakushiClass B Dire
Randy EndoClass B Dire
Anne TakabukiSecretary
Maynard TorchianaTreasurer
Richard AlbrightVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$56,200
Program Service Revenue
$3,497,799
Investment Income
$11,279
Other Revenue
$10,708
All Other Contributions
$56,200
Change in Net Assets
$333,904

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$56,200Tax Assessment
Total Noncash Contributions1$56,200-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,575,986
Total Revenue per Audited Statements
$3,575,986
Total Revenue per Form 990
$3,575,986
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,003,515
Salaries, Compensation, and Employee Benefits$1,197,782
Grants and Similar Amounts Paid$40,785
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,394$488,092-$813,486
Current Officers, Directors, Trustees, and Key Employees$72,294$108,440-$180,734
Advertising$142,874--$142,874
Occupancy$69,195$46,051-$115,246
Other Employee Benefits$35,051$52,577-$87,628
Payroll Taxes$29,088$43,633-$72,721
Depreciation Depletion$48,312$16,104-$64,416
Insurance$38,911$12,971-$51,882
Pension Plan Contributions$17,285$25,928-$43,213
Fees for Services Legal$35,410--$35,410
Other Expenses$34,561$6,926-$34,561
All Other Expenses$18,314$15,514-$33,828
Office Expenses$25,327$5,615-$30,942
Fees for Services Other$30,501--$30,501
Grants to Domestic Individuals$26,000--$26,000
Grants to Domestic Orgs$14,785--$14,785
Fees for Services Accounting$14,545--$14,545
Conferences and Meetings$10,810$3,603-$14,413
Travel$9,691$3,231-$12,922
Information Technology$8,715--$8,715
Total Functional Expenses$2,413,397$828,685$0$3,242,082

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,242,082
Total Expenses per Audited Statements$3,242,082
Total Expenses per Form 990$3,242,082
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Deposits Payable$500,291
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

“Wca has members based on the recordation of land, and not individuals.”

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

“During 2017, the board of directors of the association was comprised of nine members, of which a & b wailea, llc, a related party, appointed five of these members and four were elected by the membership. Of the five appointed members by a & b wailea, llc, two such members are from the wailea community and not affiliated with the limited liability corporation.”

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

“Any changes pertaining to the governing documents are voted on by the members. Governing body has the authority to make decisions as described in the governing documents of the organization.”

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

“Wca provides the governing body a copy of the 990 to be reviewed and approved before filing.”

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

“Board members are required to disclose conflicts of interest and recuse themselves from voting should a conflict of interest occur.”

Form 990, Page 6, Part VI, Line 15A

“The general manager receives an annual review from the board review committee.”

Form 990, Page 6, Part VI, Line 15B

“The general manager reviews key employees' performance annually. The evaluations are based on comparable data, responsibilities, standards, and performance requirements.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, which include conflict of interest policy for board members, are available to all members and the public upon request, and are published on the organization's website. The conflict of interest policy for employees is also available to the public upon request as well as financial statements and governing documents including 990, 1024.”

Filing and Contact Details

Filer

Filer Name
Wailea Community Association
EIN
99-0254085
Phone
8088746866
Address
555 KAUKAHI STREET RM/STE 214, WAILEA, HI 96753

Signing Officer

Name
Lloyd Ettinger
Title
President
Phone
8088746866
Signed
2018-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lloyd Ettinger
Formed
1987
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
12

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Kyle Hays
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Exempt purpose of the organization is to operate, manage, administer, maintain, and landscape various common property, as defined in the cc&rs/bylaws. To perform and provide for various services necessary or desirable for the benefit of the owners and occupants.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2017. The association files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawai'i. The association is generally no longer subject to examination by the internal revenue service for years before 2014.”

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IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt040785
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt026000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt026000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt014785
IRS990/GrantsToDomesticOrgsGrp/TotalAmt014785
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03575986
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt08715
IRS990/InformationTechnologyGrp/TotalAmt08715
IRS990/InsuranceGrp/ManagementAndGeneralAmt012971
IRS990/InsuranceGrp/ProgramServicesAmt038911
IRS990/InsuranceGrp/TotalAmt051882
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt011279
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011279
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0769162
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0281408
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0273192
IRS990/LandBldgEquipCostOrOtherBssAmt01042354
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EXEMPT PURPOSE OF THE ORGANIZATION IS TO OPERATE, MANAGE, ADMINISTER, MAINTAIN, AND LANDSCAPE VARIOUS COMMON PROPERTY, AS DEFINED IN THE CC&RS/BYLAWS. TO PERFORM AND PROVIDE FOR VARIOUS SERVICES NECESSARY OR DESIRABLE FOR THE BENEFIT OF THE OWNERS AND OCCUPANTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01644237
IRS990/NetAssetsOrFundBalancesEOYAmt01978141
IRS990/NoncashContributionsAmt056200
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt046051
IRS990/OccupancyGrp/ProgramServicesAmt069195
IRS990/OccupancyGrp/TotalAmt0115246
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05615
IRS990/OfficeExpensesGrp/ProgramServicesAmt025327
IRS990/OfficeExpensesGrp/TotalAmt030942
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0475352
IRS990/OtherAssetsTotalGrp/EOYAmt0533201
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt052577
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt035051
IRS990/OtherEmployeeBenefitsGrp/TotalAmt087628
IRS990/OtherExpensesGrp/Desc0SECURITY SERVICES
IRS990/OtherExpensesGrp/Desc1LANDSCAPING AND TREE
IRS990/OtherExpensesGrp/Desc2WATER
IRS990/OtherExpensesGrp/Desc3STREET SWEEPING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06926
IRS990/OtherExpensesGrp/ProgramServicesAmt0694088
IRS990/OtherExpensesGrp/ProgramServicesAmt1370183
IRS990/OtherExpensesGrp/ProgramServicesAmt2342063
IRS990/OtherExpensesGrp/ProgramServicesAmt334561
IRS990/OtherExpensesGrp/TotalAmt0694088
IRS990/OtherExpensesGrp/TotalAmt1377109
IRS990/OtherExpensesGrp/TotalAmt2342063
IRS990/OtherExpensesGrp/TotalAmt334561
IRS990/OtherLiabilitiesGrp/BOYAmt0475352
IRS990/OtherLiabilitiesGrp/EOYAmt0500291
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010708
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010708
IRS990/OtherRevenueTotalAmt010708
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0488092
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0325394
IRS990/OtherSalariesAndWagesGrp/TotalAmt0813486
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt043633
IRS990/PayrollTaxesGrp/ProgramServicesAmt029088
IRS990/PayrollTaxesGrp/TotalAmt072721
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt025928
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017285
IRS990/PensionPlanContributionsGrp/TotalAmt043213
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt064785
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017346
IRS990/PrincipalOfficerNm0LLOYD ETTINGER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS - MEMBERS
IRS990/ProgramServiceRevenueGrp/Desc1PLAN REVIEW FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONSTRUCTION FINES
IRS990/ProgramServiceRevenueGrp/Desc3TRANSFER AND LATE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03286525
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt199120
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt260000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt352154
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03286525
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt199120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt260000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt352154
IRS990/ProgSrvcAccomActy2Grp/Desc0SECURITY OF COMMON ELEMENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0694088
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt041699
IRS990/PYInvestmentIncomeAmt03047
IRS990/PYOtherExpensesAmt02158809
IRS990/PYOtherRevenueAmt01144
IRS990/PYProgramServiceRevenueAmt03326729
IRS990/PYRevenuesLessExpensesAmt05487
IRS990/PYSalariesCompEmpBnftPaidAmt01124925
IRS990/PYTotalExpensesAmt03325433
IRS990/PYTotalRevenueAmt03330920
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0333904
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03519786
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0420806
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0452644
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt03286525
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0140315
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0333727
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0474042
IRS990ScheduleD/ExpensesSubtotalAmt03242082
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt056200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt056200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt054363
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt073485
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0127848
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0500291
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt132910
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022314
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0361950
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0384264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0500291
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONSTRUCTION DEPOSITS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt03575986
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2017. THE ASSOCIATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAI'I. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0273192
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0533201
IRS990ScheduleD/TotalExpensesPerForm990Amt03242082
IRS990ScheduleD/TotalLiabilityAmt0500291
IRS990ScheduleD/TotalRevenuePerForm990Amt03575986
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03575986
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03242082
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt026000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt09
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WCA HAS A COMMITTEE WHO IS RESPONSIBLE FOR REVIEWING ALL APPLICATIONS RECEIVED FOR SCHOLARSHIPS AND AFTER DUE CONSIDERATION, MAKES DECISIONS ON WHO IS AWARDED A SCHOLARSHIP BASED ON NEED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0167972
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07857
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt04905
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FRANK PIKRONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180734
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0TAX ASSESSMENT
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt056200
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXEMPT PURPOSE OF THE ORGANIZATION IS TO OPERATE, MANAGE, ADMINISTER, MAINTAIN, AND LANDSCAPE VARIOUS COMMON PROPERTY, AS DEFINED IN THE CC&RS/BYLAWS. TO PERFORM AND PROVIDE FOR VARIOUS SERVICES NECESSARY OR DESIRABLE FOR THE BENEFIT OF THE OWNERS AND OCCUPANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WCA HAS MEMBERS BASED ON THE RECORDATION OF LAND, AND NOT INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING 2017, THE BOARD OF DIRECTORS OF THE ASSOCIATION WAS COMPRISED OF NINE MEMBERS, OF WHICH A & B WAILEA, LLC, A RELATED PARTY, APPOINTED FIVE OF THESE MEMBERS AND FOUR WERE ELECTED BY THE MEMBERSHIP. OF THE FIVE APPOINTED MEMBERS BY A & B WAILEA, LLC, TWO SUCH MEMBERS ARE FROM THE WAILEA COMMUNITY AND NOT AFFILIATED WITH THE LIMITED LIABILITY CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY CHANGES PERTAINING TO THE GOVERNING DOCUMENTS ARE VOTED ON BY THE MEMBERS. GOVERNING BODY HAS THE AUTHORITY TO MAKE DECISIONS AS DESCRIBED IN THE GOVERNING DOCUMENTS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WCA PROVIDES THE GOVERNING BODY A COPY OF THE 990 TO BE REVIEWED AND APPROVED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND RECUSE THEMSELVES FROM VOTING SHOULD A CONFLICT OF INTEREST OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GENERAL MANAGER RECEIVES AN ANNUAL REVIEW FROM THE BOARD REVIEW COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GENERAL MANAGER REVIEWS KEY EMPLOYEES' PERFORMANCE ANNUALLY. THE EVALUATIONS ARE BASED ON COMPARABLE DATA, RESPONSIBILITIES, STANDARDS, AND PERFORMANCE REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE GOVERNING DOCUMENTS, WHICH INCLUDE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS, ARE AVAILABLE TO ALL MEMBERS AND THE PUBLIC UPON REQUEST, AND ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY FOR EMPLOYEES IS ALSO AVAILABLE TO THE PUBLIC UPON REQUEST AS WELL AS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS INCLUDING 990, 1024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,464,358
Liabilities
$1,486,217
Net assets
$1,978,141
Revenue
$3,575,986
Expenses
$3,242,082
Net income
$333,904
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$1.10$2.99$4.05$3.86$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.82$2.80$3.90$3.63$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.75$2.53$3.76$3.54$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$1.10$2.31$3.85$3.37$0.47
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.82$1.84$2.76$3.49$0.73
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.96$2.57$3.86$3.63$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$1.36$2.34$3.65$3.28$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.46$1.49$1.98$3.58$3.24$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.89$1.64$3.33$3.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.98$1.64$3.33$3.10$0.24
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.95$1.40$3.21$3.09$0.13
2013Detailed filing. Detailed filing data is available for this year.$2.06$0.78$1.28$3.03$3.21$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.73$1.45$2.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.57$1.55$2.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.56$1.61$2.79