Civic Intelligence

Wailea Community Association

990 • Fiscal year 2018 • EIN 99-0254085

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 25, 2019

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

80th percentile

0.37x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.37x

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Net Margin

56th percentile

10.0%

Higher net margin than 56% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

91st percentile

$185,149

Higher top officer pay than 91% of similar nonprofits.

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

2018 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

71st percentile

6.8%

Faster asset growth than 71% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

2.0%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$3,701,663

Up $237,305 (+6.8%) from 2017

Net Assets

Up

$2,342,043

Up $363,902 (+18%) from 2017

Liabilities

Down

$1,359,620

Down $126,597 (-8.5%) from 2017

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin56th percentile

Revenue

Up

$3,647,313

Up $71,327 (+2.0%) from 2017

Expenses

Up

$3,283,411

Up $41,329 (+1.3%) from 2017

Net Income

Up

$363,902

Up $29,998 (+9.0%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth71st 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

2018

Assets$3,701,663
Liabilities$1,359,620
Net Assets$2,342,043
Open 2018 Filing

Operations Trend

Revenue Growth46th 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

2018

Revenue$3,647,313
Expenses$3,283,411
Net Income$363,902
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 25, 2019
Return Version
2018v3.1
Gross Receipts
$3,647,313
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,073,484$2,362,789▲ $289,305
Savings and Temporary Cash Investments$452,644$523,248▲ $70,604
Land, Buildings, and Equipment, Net$273,192$216,398▼ $56,794
Accounts Receivable$114,491$119,565▲ $5,074
Prepaid Expenses and Deferred Charges$17,346$6,814▼ $10,532
Total Assets$3,464,358$3,701,663▲ $237,305
Other Assets Total$533,201$472,849▼ $60,352
Liabilities
Deferred Revenue$782,191$801,306▲ $19,115
Other Liabilities$500,291$385,719▼ $114,572
Accounts Payable and Accrued Expenses$203,735$172,595▼ $31,140
Total Liabilities$1,486,217$1,359,620▼ $126,597
Net Assets / Fund Balance
Unrestricted Net Assets$1,914,360$2,278,200▲ $363,840
Temporarily Rstr Net Assets$63,781$63,843▲ $62
Total Net Assets Fund Balance$1,978,141$2,342,043▲ $363,902
Total Liabilities and Net Assets / Fund Balance$3,464,358$3,701,663▲ $237,305

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$103,100$370,942$474,042
Other Land Buildings$9,054$375,210$384,264
Leasehold Improvements$48,044$79,804$127,848
Land$56,200-$56,200
Other Assets Org$87,130--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank PikroneManagerFT$172,085$13,064$185,149

Board Members and Trustees

NameTitle
Lloyd EttingerPresident
Michael JokovichClass a Dire
Michael PyeClass a Dire
Carol ReimannClass 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
$0
Program Service Revenue
$3,612,580
Investment Income
$33,455
Other Revenue
$1,278
Change in Net Assets
$363,902

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,647,313
Total Revenue per Audited Statements
$3,647,313
Total Revenue per Form 990
$3,647,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,020,549
Salaries, Compensation, and Employee Benefits$1,219,180
Grants and Similar Amounts Paid$43,682
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$396,009$412,172-$808,181
Current Officers, Directors, Trustees, and Key Employees-$185,149-$185,149
Advertising$163,452$2,862-$166,314
Occupancy$50,851$85,185-$136,036
Other Employee Benefits$61,715$64,234-$125,949
Fees for Services Legal-$75,687-$75,687
Payroll Taxes$36,519$38,010-$74,529
Insurance-$62,745-$62,745
Depreciation Depletion-$56,794-$56,794
Office Expenses$3,181$36,162-$39,343
Grants to Domestic Individuals$28,500--$28,500
Other Expenses$28,281--$28,281
Pension Plan Contributions$12,432$12,940-$25,372
All Other Expenses$7,380$15,864-$23,244
Conferences and Meetings-$17,833-$17,833
Fees for Services Accounting-$16,661-$16,661
Grants to Domestic Orgs$15,182--$15,182
Fees for Services Other$14,053--$14,053
Travel$13,198--$13,198
Information Technology-$7,796-$7,796
Total Functional Expenses$2,193,317$1,090,094$0$3,283,411

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,283,411
Total Expenses per Audited Statements$3,283,411
Total Expenses per Form 990$3,283,411
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Deposits Payable$385,719
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 2018, 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
Paul Woodward
Title
Treasurer
Phone
8088746866
Signed
2019-07-25
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 2018. 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 2015.”

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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.
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IRS990/OccupancyGrp/ProgramServicesAmt050851
IRS990/OccupancyGrp/TotalAmt0136036
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IRS990/OfficeExpensesGrp/ProgramServicesAmt03181
IRS990/OfficeExpensesGrp/TotalAmt039343
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt064234
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt061715
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0125949
IRS990/OtherExpensesGrp/Desc0SECURITY SERVICES
IRS990/OtherExpensesGrp/Desc1LANDSCAPING AND TREE MAIN
IRS990/OtherExpensesGrp/Desc2WATER
IRS990/OtherExpensesGrp/Desc3STREET SWEEPING
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IRS990/OtherExpensesGrp/ProgramServicesAmt1358639
IRS990/OtherExpensesGrp/ProgramServicesAmt2291336
IRS990/OtherExpensesGrp/ProgramServicesAmt328281
IRS990/OtherExpensesGrp/TotalAmt0712589
IRS990/OtherExpensesGrp/TotalAmt1358639
IRS990/OtherExpensesGrp/TotalAmt2291336
IRS990/OtherExpensesGrp/TotalAmt328281
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IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01278
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IRS990/OtherRevenueTotalAmt01278
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0412172
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0396009
IRS990/OtherSalariesAndWagesGrp/TotalAmt0808181
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt038010
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IRS990/PayrollTaxesGrp/TotalAmt074529
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012940
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012432
IRS990/PensionPlanContributionsGrp/TotalAmt025372
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017346
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06814
IRS990/PrincipalOfficerNm0LLOYD ETTINGER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS - MEMBERS
IRS990/ProgramServiceRevenueGrp/Desc1CONSTRUCTION FINES
IRS990/ProgramServiceRevenueGrp/Desc2TRANSFER AND LATE FEES
IRS990/ProgramServiceRevenueGrp/Desc3PLAN REVIEW FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03424215
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt187109
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt279673
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt321583
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03424215
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt187109
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt279673
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt321583
IRS990/ProgSrvcAccomActy2Grp/Desc0SECURITY OF COMMON ELEMENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0712589
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056200
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt040785
IRS990/PYInvestmentIncomeAmt011279
IRS990/PYOtherExpensesAmt02003515
IRS990/PYOtherRevenueAmt010708
IRS990/PYProgramServiceRevenueAmt03497799
IRS990/PYRevenuesLessExpensesAmt0333904
IRS990/PYSalariesCompEmpBnftPaidAmt01197782
IRS990/PYTotalExpensesAmt03242082
IRS990/PYTotalRevenueAmt03575986
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0363902
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03647313
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0452644
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0523248
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0103100
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0370942
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0474042
IRS990ScheduleD/ExpensesSubtotalAmt03283411
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt056200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt056200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt048044
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt079804
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0127848
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0385719
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt187130
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09054
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0375210
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0384264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0385719
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONSTRUCTION DEPOSITS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt03647313
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 2018. 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 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0216398
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0472849
IRS990ScheduleD/TotalExpensesPerForm990Amt03283411
IRS990ScheduleD/TotalLiabilityAmt0385719
IRS990ScheduleD/TotalRevenuePerForm990Amt03647313
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03647313
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03283411
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt028500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0172085
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt08093
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt04971
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FRANK PIKRONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185149
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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 2018, 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0REALTY
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0A&B WAILEA LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt04050 KALAI WAA ST
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0KIHEI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd096753
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,701,663
Liabilities
$1,359,620
Net assets
$2,342,043
Revenue
$3,647,313
Expenses
$3,283,411
Net income
$363,902
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
2018Detailed filing. Detailed filing data is available for this year.$3.70$1.36$2.34$3.65$3.28$0.36
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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