Civic Intelligence

Puako Community Association

990EZ • Fiscal year 2020 • EIN 99-0268971

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 07, 2021

PO Box 44345Kamuela, HI 96743

(808) 990-8080

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2020

Net Margin

49th percentile

4.2%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

46th percentile

1.2%

Faster asset growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

17th percentile

-60%

Faster revenue growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$69,210

Up $814 (+1.2%) from 2019

Net Assets

Up

$69,210

Up $814 (+1.2%) from 2019

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$19,379

Down $28,672 (-60%) from 2019

Expenses

Down

$18,567

Down $10,132 (-35%) from 2019

Net Income

Down

$812

Down $18,540 (-96%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$69,210
Liabilities-
Net Assets$69,210

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$19,379
Expenses$18,567
Net Income$812
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 7, 2021
Return Version
2020v4.0
Gross Receipts
$19,379
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-$14,051
MAKAI WATCH-$4,516
TRANSFER STATION MAINTENANCE & CLEANUP--
REEF STUDY AND PROTECTION--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE OTOOLEPresident-$0--
LEONARD WOLFVice Preside-$0--
KAREN ANDERSONSecretary-$0--
DIANE OTOOLETreasurer-$0--
LISA TREADWELLDirector-$0--
PHIL PECKDirector-$0--
GEORGE ROBERTSONDirector-$0--
DAVE OLSONDirector-$0--
RORY MCMAHANDirector-$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 Otoole
Title
Treasurer
Phone
8089908080
Signed
2021-10-07
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 2,308 fire break 6,828 road signs 47 bank charges 10 license & corporate fees 4 postage 87 community events 120 porta john rentals 3,600 non-investment depreciation 4,516 total 17,520

Form 990-ez, Part I, Line 20

Prior period adjustment 1,292

Form 990-ez, Part II, Line 24

53,083 26,250 less accumulated depreciation 34,602 12,285 total 18,481 13,965

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

MAKAI WATCH

Raw XML Appendix171 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
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CompensationExplanation/CompensationExplanationGrp/PersonNm1LEONARD WOLF
CompensationExplanation/CompensationExplanationGrp/PersonNm2KAREN ANDERSON
CompensationExplanation/CompensationExplanationGrp/PersonNm3DIANE OTOOLE
CompensationExplanation/CompensationExplanationGrp/PersonNm4LISA TREADWELL
CompensationExplanation/CompensationExplanationGrp/PersonNm5PHIL PECK
CompensationExplanation/CompensationExplanationGrp/PersonNm6GEORGE ROBERTSON
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CompensationExplanation/CompensationExplanationGrp/PersonNm8RORY MCMAHAN
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DIANE O'TOOLE
IRS990EZ/BooksInCareOfDetail/PhoneNum08089908080
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KAMUELA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096743
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt019355
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0812
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01047
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
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 OTOOLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LEONARD WOLF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KAREN ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DIANE OTOOLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LISA TREADWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5PHIL PECK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GEORGE ROBERTSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DAVE OLSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8RORY MCMAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt018481
IRS990EZ/OtherAssetsTotalDetail/EOYAmt013965
IRS990EZ/OtherChangesInNetAssetsAmt01292
IRS990EZ/OtherExpensesTotalAmt017520
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/DescriptionProgramSrvcAccomTxt1TRANSFER STATION MAINTENANCE & CLEANUP
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2REEF STUDY AND PROTECTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3MAKAI WATCH
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014051
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt14516
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt018567
IRS990EZ/TotalProgramServiceExpensesAmt018567
IRS990EZ/TotalRevenueAmt019379
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt019355
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt025925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt029205
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt033760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0128245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt034
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt024
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt0128245
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt019355
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt025925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029205
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt033760
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0128245
IRS990ScheduleA/TotalSupportAmt0128279
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 2,308 FIRE BREAK 6,828 ROAD SIGNS 47 BANK CHARGES 10 LICENSE & CORPORATE FEES 4 POSTAGE 87 COMMUNITY EVENTS 120 PORTA JOHN RENTALS 3,600 NON-INVESTMENT DEPRECIATION 4,516 TOTAL 17,520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR PERIOD ADJUSTMENT 1,292
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt253,083 26,250 LESS ACCUMULATED DEPRECIATION 34,602 12,285 TOTAL 18,481 13,965
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROTECT THE QUALITY OF LIFE IN PUAKO AT A PERSONAL, COMMUNITY AND LEGISLATIVE LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MAKAI WATCH
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE OTOOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08089908080
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-07
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/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/PreparationDt02021-10-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACOB BURRILL CPA
ReturnHeader/ReturnTs02021-10-11T21:57:12-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DIANE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OTOOLE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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