Civic Intelligence

Kikaua Point Park Maintenance Corporatio

EIN 99-0352675 • Kailuakona, HI

PO Box 5349Kailuakona, HI 96745
Siviq Scores

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

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

<$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.13x

Higher debt load relative to revenue than 85% of similar nonprofits.

<$500k nonprofits • Source year 2024

Net Margin

47th percentile

0.0%

Higher net margin than 47% of similar nonprofits.

<$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

<$500k nonprofits • Source year 2024

Asset Growth

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

25%

Faster revenue growth than 74% of similar nonprofits.

<$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$17,455

Up $3,401 (+24%) from 2023

Liabilities

Up

$17,455

Up $3,401 (+24%) from 2023

Net Assets

Flat

$0

Flat from 2023

Operations
Liabilities / Revenue85th percentileNet Margin47th percentile

Revenue

Up

$137,389

Up $27,294 (+25%) from 2023

Expenses

Up

$137,389

Up $27,294 (+25%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$20K$15K$10K$5.0K$0Assets 2011: $5,031Liabilities 2011: $5,0312011Assets 2012: $3,573Liabilities 2012: $3,5732012Assets 2013: $2,975Liabilities 2013: $2,9752013Assets 2014: $6,231Liabilities 2014: $6,2312014Assets 2015: $3,575Liabilities 2015: $3,5752015Assets 2017: $3,676Liabilities 2017: $3,676Net Assets 2017: $02017Assets 2018: $8,278Liabilities 2018: $8,278Net Assets 2018: $02018Assets 2019: $4,799Liabilities 2019: $4,799Net Assets 2019: $02019Assets 2020: $13,934Liabilities 2020: $13,934Net Assets 2020: $02020Assets 2021: $11,793Liabilities 2021: $11,793Net Assets 2021: $02021Assets 2022: $5,275Liabilities 2022: $5,275Net Assets 2022: $02022Assets 2023: $14,054Liabilities 2023: $14,054Net Assets 2023: $02023Assets 2024: $17,455Liabilities 2024: $17,455Net Assets 2024: $02024

Highlighted filing

2024

Assets$17,455
Liabilities$17,455
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$150K$100K$50K$0Revenue 2011: $97,663Expenses 2011: $97,663Net Income 2011: $02011Revenue 2012: $109,853Expenses 2012: $109,853Net Income 2012: $02012Revenue 2013: $113,016Expenses 2013: $113,016Net Income 2013: $02013Revenue 2014: $107,415Expenses 2014: $107,415Net Income 2014: $02014Revenue 2015: $116,338Expenses 2015: $116,338Net Income 2015: $02015Revenue 2017: $99,817Expenses 2017: $99,817Net Income 2017: $02017Revenue 2018: $72,864Expenses 2018: $72,864Net Income 2018: $02018Revenue 2019: $82,282Expenses 2019: $82,282Net Income 2019: $02019Revenue 2020: $95,449Expenses 2020: $95,449Net Income 2020: $02020Revenue 2021: $97,477Expenses 2021: $97,477Net Income 2021: $02021Revenue 2022: $104,486Expenses 2022: $104,486Net Income 2022: $02022Revenue 2023: $110,095Expenses 2023: $110,095Net Income 2023: $02023Revenue 2024: $137,389Expenses 2024: $137,389Net Income 2024: $02024

Highlighted filing

2024

Revenue$137,389
Expenses$137,389
Net Income$0
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$17,455
Liabilities
$17,455
Net assets
$0
Revenue
$137,389
Expenses
$137,389
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.17$0.17$0.00$1.37$1.37$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.00$1.10$1.10$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.00$1.04$1.04$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.00$0.97$0.97$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.00$0.95$0.95$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.00$0.82$0.82$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.00$0.73$0.73$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.00$1.00$1.00$0.00
2015Summary only. Only limited summary data is available for this year.$0.04$0.04$1.16$1.16$0.00
2014Summary only. Only limited summary data is available for this year.$0.06$0.06$1.07$1.07$0.00
2013Summary only. Only limited summary data is available for this year.$0.03$0.03$1.13$1.13$0.00
2012Summary only. Only limited summary data is available for this year.$0.04$0.04$1.10$1.10$0.00
2011Summary only. Only limited summary data is available for this year.$0.05$0.05$0.98$0.98$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NICK SIMONDirectorPT$0--
GREGG CRAWFORDDirector-$0--
MICHAEL BYRDDirectorPT$0--
WALTER SINGERPresidentPT$0--
CINDY MULLENSecretaryPT$0--
CHARLES SANDER JRTreasurer-$0--
RICHARD GRIFFITHVice President-$0--
Filing and Contact Details

Filer

Filer Name
Kikaua Point Park Maintenance Corporatio
EIN
99-0352675
Phone
8083254152
Address
PO BOX 5349, KAILUAKONA, HI 96745

Signing Officer

Name
Spencer Wong
Title
CFO
Phone
8083254152
Signed
2025-10-07
Discuss with paid preparer
Yes

Preparer

Firm
Verity Cpas
Address
PO BOX 2957, KAMUELA, HI 96743
Preparer
Alicia Spencer
Phone
8085465026
Raw XML Appendix355 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.

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IRS990PF/PrivateOperatingFoundationsGrp/Section4942j3Ind0X
IRS990PF/PrivateOperatingFoundationsGrp/TotalAssetsGrp/TotalAmt00
IRS990PF/PrivateOperatingFoundationsGrp/TotalAssetsSect4942j3BiGrp/TotalAmt00
IRS990PF/PrivateOperatingFoundationsGrp/TotalSupportGrp/CurrentYearAmt0137389
IRS990PF/PrivateOperatingFoundationsGrp/TotalSupportGrp/TotalAmt0449447
IRS990PF/PrivateOperatingFoundationsGrp/TotalSupportGrp/Year1Amt0110095
IRS990PF/PrivateOperatingFoundationsGrp/TotalSupportGrp/Year2Amt0104486
IRS990PF/PrivateOperatingFoundationsGrp/TotalSupportGrp/Year3Amt097477
IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/TotalAmt00
IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/LineNumberTxt02
IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/RelationshipStatementTxt0THE DEVELOPMENT OF KUKIO COMMUNITY ASSOCIATION, INC., THE MASTER- PLANNED COMMUNITY ASSOCIATION, INCLUDES LAND LOCATED ON THE SEAWARD SIDE OF THE PROJECT, KIKAUA POINT, WHICH IS DEVELOPED AND MAINTAINED AS A PARK WHICH IS OPEN TO THE GENERAL PUBLIC. FOR THAT PURPOSE, THE KUKIO COMMUNITY ASSOCIATION, INC. FORMED THE KIKAUA POINT PARK MAINTENANCE CORPORATION. THE STATE OF HAWAII HAS ENTERED INTO A LEASE AGREEMENT WITH THE KIKAUA POINT PARK MAINTENANCE CORPORATION TO MAINTAIN AND OPERATE THE PARK. THE MEMBERSHIP DUES AND ASSESSMENTS RECEIVED FROM THE KUKIO COMMUNITY ASSOCIATION, INC. ARE USED TO DEVELOP, PRESERVE AND MAINTAIN THE KIKAUA POINT PARK.
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd00
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd00
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd00
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd00
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd00
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd00
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd00
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd00
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd00
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd00
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd01
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd01
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt0PO BOX 5349
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0KAILUAKONA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0HI
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd096745
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0HI
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt0KUKIO COMMUNITY ASSOCIATION INC
IRS990PF/StatementsRegardingActyGrp/PhoneNum08083254152
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd01
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd00
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0TO DEVELOP, PRESERVE, AND MAINTAIN THE KIKAUA POINT PARK THAT IS OPEN TO THE GENERAL PUBLIC LOCATED ON THE LAND WITHIN THE KUKIO COMMUNITY ASSOCIATION, INC., THE MASTER-PLANNED COMMUNITY ASSOCIATION.
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt0137389
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
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IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt027498
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt1883
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt275544
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt36755
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt414310
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0JANITORIAL SERVICES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1ADMINISTRATIVE EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2REPAIRS & MAINTENANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3SUPPLIES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4INSURANCE EXPENSE
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt30
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt40
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt30
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt40
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt027498
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt1883
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt275544
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt36755
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt414310
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt0137389
OtherIncomeSchedule2/OtherIncomeDetail/Desc0MEMBERSHIP DUES AND ASSESSMENTS
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt0137389
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt09682
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt12111
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc0INTERFUND PAYABLE
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc1DUE TO KUKIO GOLF AND BEACH CLUB
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt012923
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt12972
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/AdjustedNetIncomeAmt010288
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt010288
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0PROFESSIONAL CONTRACT FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt00
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER WONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum08083254152
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIKAUA POINT PARK MAINTENANCE CORPORATIO
ReturnHeader/Filer/BusinessNameControlTxt0KIKA
ReturnHeader/Filer/EIN0990352675
ReturnHeader/Filer/PhoneNum08083254152
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5349
ReturnHeader/Filer/USAddress/CityNm0KAILUAKONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454462880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2957
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAMUELA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096743
ReturnHeader/PreparerPersonGrp/PhoneNum08085465026
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA SPENCER
ReturnHeader/ReturnTs02025-10-07T18:37:23-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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