Civic Intelligence

Lanikai Association

EIN 99-6009123 • 501(c)4 • Kailua, HI

Kailua, HI
Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

47th percentile

0.00x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

79th percentile

30%

Higher net margin than 79% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

55th percentile

5.0%

Faster asset growth than 55% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

10%

Faster revenue growth than 59% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$645,989

Up $30,518 (+5.0%) from 2024

Liabilities

Up

$400

Up $400 from 2024

Net Assets

Up

$645,589

Up $30,118 (+4.9%) from 2024

Operations
Liabilities / Revenue47th percentileNet Margin79th percentile

Revenue

Up

$109,389

Up $10,205 (+10%) from 2024

Expenses

Down

$76,555

Down $27,153 (-26%) from 2024

Net Income

Up

$32,834

Up $37,358 (+826%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$800K$600K$400K$200K$0Assets 2012: $463,988Liabilities 2012: $02012Assets 2013: $487,967Liabilities 2013: $02013Assets 2014: $523,859Liabilities 2014: $0Net Assets 2014: $523,8592014Assets 2015: $543,668Liabilities 2015: $0Net Assets 2015: $543,6682015Assets 2016: $553,585Liabilities 2016: $0Net Assets 2016: $553,5852016Assets 2017: $570,276Liabilities 2017: $0Net Assets 2017: $570,2762017Assets 2018: $590,061Liabilities 2018: $0Net Assets 2018: $590,0612018Assets 2019: $596,461Liabilities 2019: $0Net Assets 2019: $596,4612019Assets 2020: $588,394Liabilities 2020: $500Net Assets 2020: $587,8942020Assets 2021: $580,683Liabilities 2021: $0Net Assets 2021: $580,6832021Assets 2022: $595,288Liabilities 2022: $0Net Assets 2022: $595,2882022Assets 2023: $593,374Liabilities 2023: $0Net Assets 2023: $593,3742023Assets 2024: $615,471Liabilities 2024: $0Net Assets 2024: $615,4712024Assets 2025: $645,989Liabilities 2025: $400Net Assets 2025: $645,5892025

Highlighted filing

2025

Assets$645,989
Liabilities$400
Net Assets$645,589
Open 2025 Filing

Operations Trend

Revenue Growth59th percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $89,308Expenses 2012: $84,549Net Income 2012: $4,7592012Revenue 2013: $82,546Expenses 2013: $44,066Net Income 2013: $38,4802013Revenue 2014: $76,091Expenses 2014: $40,200Net Income 2014: $35,8912014Revenue 2015: $81,769Expenses 2015: $61,960Net Income 2015: $19,8092015Revenue 2016: $65,493Expenses 2016: $55,575Net Income 2016: $9,9182016Revenue 2017: $65,918Expenses 2017: $49,227Net Income 2017: $16,6912017Revenue 2018: $79,569Expenses 2018: $59,785Net Income 2018: $19,7842018Revenue 2019: $73,866Expenses 2019: $67,466Net Income 2019: $6,4002019Revenue 2020: $71,072Expenses 2020: $79,639Net Income 2020: -$8,5672020Revenue 2021: $43,189Expenses 2021: $50,401Net Income 2021: -$7,2122021Revenue 2022: $72,787Expenses 2022: $58,182Net Income 2022: $14,6052022Revenue 2023: $63,942Expenses 2023: $65,858Net Income 2023: -$1,9162023Revenue 2024: $99,184Expenses 2024: $103,708Net Income 2024: -$4,5242024Revenue 2025: $109,389Expenses 2025: $76,555Net Income 2025: $32,8342025

Highlighted filing

2025

Revenue$109,389
Expenses$76,555
Net Income$32,834
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$645,989
Liabilities
$400
Net assets
$645,589
Revenue
$109,389
Expenses
$76,555
Net income
$32,834
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.46$0.00$6.46$1.09$0.77$0.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.15$0.00$6.15$0.99$1.04$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.93$0.00$5.93$0.64$0.66$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$0.00$5.95$0.73$0.58$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$0.00$5.81$0.43$0.50$0.07
2020Summary only. Only limited summary data is available for this year.$5.88$0.01$5.88$0.71$0.80$0.09
2019Summary only. Only limited summary data is available for this year.$5.96$0.00$5.96$0.74$0.67$0.06
2018Summary only. Only limited summary data is available for this year.$5.90$0.00$5.90$0.80$0.60$0.20
2017Summary only. Only limited summary data is available for this year.$5.70$0.00$5.70$0.66$0.49$0.17
2016Summary only. Only limited summary data is available for this year.$5.54$0.00$5.54$0.65$0.56$0.10
2015Summary only. Only limited summary data is available for this year.$5.44$0.00$5.44$0.82$0.62$0.20
2014Summary only. Only limited summary data is available for this year.$5.24$0.00$5.24$0.76$0.40$0.36
2013Summary only. Only limited summary data is available for this year.$4.88$0.00$0.83$0.44$0.38
2012Summary only. Only limited summary data is available for this year.$4.64$0.00$0.89$0.85$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$125,342
Mission and Program Overview

Mission

Park and community center for use of community activities such as brownies/girl scouts, plays, craft fairs, meetings, basketball court, keiki playground, sports activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$474,509$465,931▼ $8,578
Cash and Non-Interest-Bearing Accounts$57,321$75,908▲ $18,587
Total Assets$615,471$645,989▲ $30,518
Other Assets Total$83,641$104,150▲ $20,509
Liabilities
Accounts Payable and Accrued Expenses-$400-
Total Liabilities$0$400▲ $400
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$590,069$620,243▲ $30,174
Net Assets With Donor Restrictions$25,402$25,346▼ $56
Total Net Assets Fund Balance$615,471$645,589▲ $30,118
Total Liabilities and Net Assets / Fund Balance$615,471$645,989▲ $30,518

Asset Categories

AssetBook ValueDepreciationBasis
Land$406,000-$406,000
Other Land Buildings$59,931$56,549$116,480
Other Assets Org$104,150--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$55---$55
2022$202---$55
2021$194$13--$202
2020$194---$194
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Tom CestarePresident, D
Brian SmithDirector
Edwin D Hardman JrDirector
Evan WeberDirector
James BerssonDirector
Kristof SillsDirector
Michael GrozaDirector
Natasha WongDirector
Susanne DanerDirector
Susan KingSecretary, D
Chow YuTreasurer/di
Steven ProctorVice Pres, D
Sylvia YimVice Pres, D
Revenue and Support

Revenue Composition

Contributions and Grants
$55,582
Program Service Revenue
$0
Investment Income
$4,913
Other Revenue
$48,894
All Other Contributions
$7,624
Change in Net Assets
$32,834

Audited Revenue Reconciliation

Revenue per Audited Statements
$109,389
Total Revenue per Audited Statements
$109,389
Total Revenue per Form 990
$109,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$76,555
Total Fundraising Expense$61,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$9,397-$40,727$50,124
Insurance$2,424-$11,043$13,467
Fees for Services Accounting$1,269-$5,779$7,048
Depreciation Depletion$2,433-$3,483$5,916
Total Functional Expenses$15,523$0$61,032$76,555

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$79,217
Expenses per Audited Statements$76,555
Total Expenses per Form 990$76,555
Expenses Not Reported on Form 990$2,662
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,012
Fundraising Direct Expenses$8,868
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$24,646$20,012$8,868$11,144
Total Events$24,646$20,012$8,868$11,144
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“Oganization has dues paying members.”

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

“Organization has annual meetings at which the members elect the board members. Members do not have voting rights over management decisions.”

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

“Association by-laws require approval of 2/3rd members for disposition of association assets exceeding 10,000 in any one fiscal year and approval of 2/3rd of active members to amend by-laws.”

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

“Copy of draft 990 is distributed to each board member for review and commment before filing.”

Form 990, Page 6, Part VI, Line 19

“Copy of governing documents are available upon request and posted on association's website.”

Filing and Contact Details

Filer

Filer Name
Lanikai Association
EIN
99-6009123
Phone
7138247270
Address
PO BOX 481, KAILUA, HI 96734-0481

Signing Officer

Name
Chow Yu
Title
Treasurer/director
Phone
8082626828
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chow Yu
Formed
1965
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
40

Preparer

Firm
Terry T Tamura CPA
Address
45-270 WILLIAM HENRY RD STE 202, KANEOHE, HI 96744-5808
Preparer
Terry T Tamura
Phone
8082354543
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Rental income from use of facilities.”

Form 990, Part IX, Line 11G

“Center maintenance fee 2,352 0 10,716 entertainment 306 0 1,396 landscaping expense 943 0 4,293 lanikite/flyer expnese 346 0 1,574 merchant fee 265 0 1,205 misc expenses 143 0 649 point upkeep expense 146 0 664 real property tax 108 0 492 repairs and maintenance 1,524 0 6,941 supplies 41 0 187 utilities 2,042 0 9,303 website 726 0 3,307 merchandise general excise tax 455 0 0 total 9,397 0 40,727”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -2,662”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 2,662”

Raw XML Appendix387 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0400
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PARK AND COMMUNITY CENTER FOR USE OF COMMUNITY ACTIVITIES SUCH AS BROWNIES/GIRL SCOUTS, PLAYS, CRAFT FAIRS, MEETINGS, BASKETBALL COURT, KEIKI PLAYGROUND, SPORTS ACTIVITIES.
IRS990/AllOtherContributionsAmt07624
IRS990/BooksInCareOfDetail/PersonNm0CHOW YU
IRS990/BooksInCareOfDetail/PhoneNum07138247270
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01111 KOOHOO PLACE
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAILUA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096734
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt057321
IRS990/CashNonInterestBearingGrp/EOYAmt075908
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt04634
IRS990/CostOfGoodsSoldAmt01744
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt055582
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04913
IRS990/CYOtherExpensesAmt076555
IRS990/CYOtherRevenueAmt048894
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt032834
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt076555
IRS990/CYTotalFundraisingExpenseAmt061032
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0109389
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt03483
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02433
IRS990/DepreciationDepletionGrp/TotalAmt05916
IRS990/Desc0RENTAL INCOME FROM USE OF FACILITIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt025402
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt025346
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt05779
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01269
IRS990/FeesForServicesAccountingGrp/TotalAmt07048
IRS990/FeesForServicesOtherGrp/FundraisingAmt040727
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt09397
IRS990/FeesForServicesOtherGrp/TotalAmt050124
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES BERSSON
IRS990/Form990PartVIISectionAGrp/PersonNm1TOM CESTARE
IRS990/Form990PartVIISectionAGrp/PersonNm2SUSANNE DANER
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL GROZA
IRS990/Form990PartVIISectionAGrp/PersonNm4EDWIN D HARDMAN JR
IRS990/Form990PartVIISectionAGrp/PersonNm5SUSAN KING
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVEN PROCTOR
IRS990/Form990PartVIISectionAGrp/PersonNm7KRISTOF SILLS
IRS990/Form990PartVIISectionAGrp/PersonNm8BRIAN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm9EVAN WEBER
IRS990/Form990PartVIISectionAGrp/PersonNm10NATASHA WONG
IRS990/Form990PartVIISectionAGrp/PersonNm11SYLVIA YIM
IRS990/Form990PartVIISectionAGrp/PersonNm12CHOW YU
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT, D
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY, D
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRES, D
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRES, D
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER/DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01965
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt04634
IRS990/FundraisingDirectExpensesAmt08868
IRS990/FundraisingGrossIncomeAmt020012
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0125342
IRS990/GrossRentsGrp/RealAmt034429
IRS990/GrossSalesOfInventoryAmt010406
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/FundraisingAmt011043
IRS990/InsuranceGrp/ProgramServicesAmt02424
IRS990/InsuranceGrp/TotalAmt013467
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04913
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04913
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt056549
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0474509
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0465931
IRS990/LandBldgEquipCostOrOtherBssAmt0522480
IRS990/LegalDomicileStateCd0HI
IRS990/LessRentalExpensesGrp/RealAmt05341
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt043324
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PARK AND COMMUNITY CENTER FOR USE OF COMMUNITY ACTIVITIES SUCH AS BROWNIES/GIRL SCOUTS, PLAYS, CRAFT FAIRS, MEETINGS, BASKETBALL COURT, KEIKI PLAYGROUND, SPORTS ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0615471
IRS990/NetAssetsOrFundBalancesEOYAmt0645589
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt011144
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt011144
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08662
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt08662
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt029088
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt029088
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0590069
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0620243
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt083641
IRS990/OtherAssetsTotalGrp/EOYAmt0104150
IRS990/OtherChangesInNetAssetsAmt0-2662
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHOW YU
IRS990/PriorPeriodAdjustmentsAmt0-54
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0RENTAL INCOME FROM USE OF FACILITIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt015523
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt055492
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02828
IRS990/PYOtherExpensesAmt0103708
IRS990/PYOtherRevenueAmt040864
IRS990/PYRevenuesLessExpensesAmt0-4524
IRS990/PYTotalExpensesAmt0103708
IRS990/PYTotalRevenueAmt099184
IRS990/ReconcilationRevenueExpnssAmt032834
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt029088
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt055
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt055
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0147
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0202
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt055
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt05
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0194
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt013
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0202
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0194
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0194
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt02662
IRS990ScheduleD/ExpensesSubtotalAmt076555
IRS990ScheduleD/LandGrp/BookValueAmt0406000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0406000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0104150
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MARKETABLE SECURITIES
IRS990ScheduleD/OtherExpensesIncludedAmt02662
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059931
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt056549
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0116480
IRS990ScheduleD/RevenueSubtotalAmt0109389
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 2,662
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0465931
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0104150
IRS990ScheduleD/TotalExpensesPerForm990Amt076555
IRS990ScheduleD/TotalRevenuePerForm990Amt0109389
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0109389
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt079217
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt04634
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt04634
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08868
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024646
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024646
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020012
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020012
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011144
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08868
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08868
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENTAL INCOME FROM USE OF FACILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OGANIZATION HAS DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION HAS ANNUAL MEETINGS AT WHICH THE MEMBERS ELECT THE BOARD MEMBERS. MEMBERS DO NOT HAVE VOTING RIGHTS OVER MANAGEMENT DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ASSOCIATION BY-LAWS REQUIRE APPROVAL OF 2/3RD MEMBERS FOR DISPOSITION OF ASSOCIATION ASSETS EXCEEDING 10,000 IN ANY ONE FISCAL YEAR AND APPROVAL OF 2/3RD OF ACTIVE MEMBERS TO AMEND BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF DRAFT 990 IS DISTRIBUTED TO EACH BOARD MEMBER FOR REVIEW AND COMMMENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPY OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND POSTED ON ASSOCIATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CENTER MAINTENANCE FEE 2,352 0 10,716 ENTERTAINMENT 306 0 1,396 LANDSCAPING EXPENSE 943 0 4,293 LANIKITE/FLYER EXPNESE 346 0 1,574 MERCHANT FEE 265 0 1,205 MISC EXPENSES 143 0 649 POINT UPKEEP EXPENSE 146 0 664 REAL PROPERTY TAX 108 0 492 REPAIRS AND MAINTENANCE 1,524 0 6,941 SUPPLIES 41 0 187 UTILITIES 2,042 0 9,303 WEBSITE 726 0 3,307 MERCHANDISE GENERAL EXCISE TAX 455 0 0 TOTAL 9,397 0 40,727
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -2,662
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0615471
IRS990/TotalAssetsEOYAmt0645989
IRS990/TotalAssetsGrp/BOYAmt0615471
IRS990/TotalAssetsGrp/EOYAmt0645989
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055582
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt061032
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt015523
IRS990/TotalFunctionalExpensesGrp/TotalAmt076555
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0400
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0400
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0615471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0645589
IRS990/TotalOtherProgSrvcExpenseAmt015523
IRS990/TotalProgramServiceExpensesAmt015523
IRS990/TotalRevenueGrp/ExclusionAmt011144
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042663
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0109389
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0615471
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0645989
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01111 KOOHOO PLACE
IRS990/USAddress/CityNm0KAILUA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096734
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHOW YU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082626828
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LANIKAI ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LANI
ReturnHeader/Filer/EIN0996009123
ReturnHeader/Filer/PhoneNum07138247270
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 481
ReturnHeader/Filer/USAddress/CityNm0KAILUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd0967340481
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990198967
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TERRY T TAMURA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045-270 WILLIAM HENRY RD STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANEOHE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0967445808
ReturnHeader/PreparerPersonGrp/PhoneNum08082354543
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY T TAMURA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-30T23:25:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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