Civic Intelligence

Puako Community Association

EIN 99-0268971 • 501(c)3 • Kamuela, HI

Profile

To protect the quality of life in puako at a personal,community and legislative level

PO Box 44345Kamuela, HI 96743

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

13th percentile

-57%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-18%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

-7.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$62,520

Down $13,391 (-18%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$62,520

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin13th percentile

Revenue

Down

$23,482

Down $1,808 (-7.1%) from 2023

Expenses

Up

$36,873

Up $8,624 (+31%) from 2023

Net Income

Down

-$13,391

Down $10,432 (-353%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$150K$100K$50K$0Assets 2010: $65,634Net Assets 2010: $65,6342010Assets 2011: $113,133Net Assets 2011: $113,1332011Assets 2012: $100,544Net Assets 2012: $100,5442012Assets 2013: $75,003Net Assets 2013: $75,0032013Assets 2014: $35,723Net Assets 2014: $35,7232014Assets 2015: $12,891Net Assets 2015: $12,8912015Assets 2016: $31,130Liabilities 2016: $02016Assets 2017: $42,344Net Assets 2017: $42,3442017Assets 2018: $49,044Net Assets 2018: $49,0442018Assets 2019: $68,396Net Assets 2019: $68,3962019Assets 2020: $69,210Net Assets 2020: $69,2102020Assets 2021: $78,114Liabilities 2021: $02021Assets 2022: $78,870Net Assets 2022: $78,8702022Assets 2023: $75,911Liabilities 2023: $02023Assets 2024: $62,520Net Assets 2024: $62,5202024

Highlighted filing

2024

Assets$62,520
Liabilities-
Net Assets$62,520
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $100,645Expenses 2010: $49,311Net Income 2010: $51,3342010Revenue 2011: $99,132Expenses 2011: $51,633Net Income 2011: $47,4992011Revenue 2012: $51,304Expenses 2012: $63,893Net Income 2012: -$12,5892012Revenue 2013: $67,459Expenses 2013: $93,003Net Income 2013: -$25,5442013Revenue 2014: $57,187Expenses 2014: $96,467Net Income 2014: -$39,2802014Revenue 2015: $68,718Expenses 2015: $91,550Net Income 2015: -$22,8322015Revenue 2016: $33,776Expenses 2016: $15,712Net Income 2016: $18,0642016Revenue 2017: $29,215Expenses 2017: $18,001Net Income 2017: $11,2142017Revenue 2018: $25,953Expenses 2018: $19,253Net Income 2018: $6,7002018Revenue 2019: $48,051Expenses 2019: $28,699Net Income 2019: $19,3522019Revenue 2020: $19,379Expenses 2020: $18,567Net Income 2020: $8122020Revenue 2021: $32,548Expenses 2021: $23,644Net Income 2021: $8,9042021Revenue 2022: $22,181Expenses 2022: $21,720Net Income 2022: $4612022Revenue 2023: $25,290Expenses 2023: $28,249Net Income 2023: -$2,9592023Revenue 2024: $23,482Expenses 2024: $36,873Net Income 2024: -$13,3912024

Highlighted filing

2024

Revenue$23,482
Expenses$36,873
Net Income-$13,391
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$62,520
Liabilities
-
Net assets
$62,520
Revenue
$23,482
Expenses
$36,873
Net income
-$13,391
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.63$0.63$0.23$0.37$0.13
2023Summary only. Only limited summary data is available for this year.$0.76$0.00$0.25$0.28$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.22$0.22$0.00
2021Summary only. Only limited summary data is available for this year.$0.78$0.00$0.33$0.24$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.69$0.19$0.19$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.68$0.48$0.29$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.49$0.26$0.19$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.42$0.29$0.18$0.11
2016Summary only. Only limited summary data is available for this year.$0.31$0.00$0.34$0.16$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.69$0.92$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.36$0.57$0.96$0.39
2013Detailed filing. Detailed filing data is available for this year.$0.75$0.75$0.67$0.93$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.01$0.51$0.64$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$1.13$0.99$0.52$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.66$1.01$0.49$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 3, 2025
Return Version
2024v5.0
Gross Receipts
$23,482
Mission and Program Overview

Mission

To protect the quality of life in puako at a personal, community and legislative level.

Program Services

DescriptionGrantsExpenses
FIRE BREAK & ESCAPE ROAD IMPROVEMENTS-$29,425
DEPRECIATION-$2,008
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE O'TOOLEPresident-$0--
DIANE O'TOOLETreasurer-$0--
MARIE ADARIODirector-$0--
DAVE OLSONDirector-$0--
RORY MCMAHANDirector-$0--
LISA TREADWELLDirector-$0--
LEONARD WOLFVice Preside-$0--
KAREN ANDERSONSecretary-$0--
ROBBY ROBERTSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Puako Community Association
EIN
99-0268971
Phone
8089908080
Address
PO BOX 44345, KAMUELA, HI 96743

Signing Officer

Name
DIANE O'TOOLE
Title
Treasurer
Phone
8089908080
Signed
2025-06-03
Discuss with paid preparer
Yes

Preparer

Firm
Jacob Burrill CPA
Address
75-1000 HENRY ST STE 203, KAILUA KONA, HI 96740
Preparer
Jacob Burrill CPA
Phone
8084646277
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 2,474 fire break 22,901 license & corporate fees 4 porta john rentals 3,958 reef study 1,973 software 1,260 community events 593 non-investment depreciation 2,008 total 35,171”

Form 990-ez, Part II, Line 24

“26,250 26,250 less accumulated depreciation 23,238 25,246 total 3,012 1,004”

Form 990-ez, Part III

“To protect the quality of life in puako at a personal, community and legislative level.”

Form 990-ez, Part III, Line 31

“DEPRECIATION”

Raw XML Appendix155 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DIANE O'TOOLE
IRS990EZ/BooksInCareOfDetail/PhoneNum08089908080
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt069-1831 PUAKO BEACH DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KAMUELA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096743
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt072899
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt061516
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt023463
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-13391
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01702
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt075911
IRS990EZ/Form990TotalAssetsGrp/EOYAmt062520
IRS990EZ/GrossReceiptsAmt023482
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt019
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt075911
IRS990EZ/NetAssetsOrFundBalancesEOYAmt062520
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt075911
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt062520
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE O'TOOLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DIANE O'TOOLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARIE ADARIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVE OLSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RORY MCMAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LISA TREADWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LEONARD WOLF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7KAREN ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ROBBY ROBERTSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03012
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01004
IRS990EZ/OtherExpensesTotalAmt035171
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROTECT THE QUALITY OF LIFE IN PUAKO AT A PERSONAL, COMMUNITY AND LEGISLATIVE LEVEL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FIRE BREAK & ESCAPE ROAD IMPROVEMENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DEPRECIATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt029425
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12008
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036873
IRS990EZ/TotalProgramServiceExpensesAmt031433
IRS990EZ/TotalRevenueAmt023482
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023463
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt025274
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt022161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032531
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt019355
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0122784
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt024
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt096
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt0122784
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt025274
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt022161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt032531
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt019355
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0122784
IRS990ScheduleA/TotalSupportAmt0122808
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 2,474 FIRE BREAK 22,901 LICENSE & CORPORATE FEES 4 PORTA JOHN RENTALS 3,958 REEF STUDY 1,973 SOFTWARE 1,260 COMMUNITY EVENTS 593 NON-INVESTMENT DEPRECIATION 2,008 TOTAL 35,171
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt126,250 26,250 LESS ACCUMULATED DEPRECIATION 23,238 25,246 TOTAL 3,012 1,004
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO PROTECT THE QUALITY OF LIFE IN PUAKO AT A PERSONAL, COMMUNITY AND LEGISLATIVE LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEPRECIATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE O'TOOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089908080
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PUAKO COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PUAK
ReturnHeader/Filer/EIN0990268971
ReturnHeader/Filer/PhoneNum08089908080
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 44345
ReturnHeader/Filer/USAddress/CityNm0KAMUELA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096743
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814222655
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACOB BURRILL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075-1000 HENRY ST STE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAILUA KONA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096740
ReturnHeader/PreparerPersonGrp/PhoneNum08084646277
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACOB BURRILL CPA
ReturnHeader/ReturnTs02025-06-04T20:19:21-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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