2024-09-03T08:29:31-04:00 2023-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-01-01 990254085 WAILEA COMMUNITY ASSOCIATION WAIL 8088746866 555 KAUKAHI STREET RM/STE 214 WAILEA HI 96753 LLOYD ETTINGER PRESIDENT 8088746866 2024-08-10 true true GRETCHEN KREMEYER P00768528 8082425002 2024-08-27 2023 2024-08-08 14:25:15Z LLOYD ETTINGER 555 KAUKAHI STREET RM/STE 214 WAILEA HI 96753 3897005 false X WCAMAUI.COM X 1987 HI 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. 9 9 17 9 0 0 3766753 3829854 -11950 66057 2798 1094 3757601 3897005 99495 168115 0 1233350 2013161 0 0 2207726 1445053 3540571 3626329 217030 270676 3280303 3618570 749766 817357 2530537 2801213 X EXEMPT PURPOSE OF THE ORGANIZATION IS TO OPERATE, MANAGE, ADMINISTER, MAINTAIN, AND LANDSCAPE VARIOUS COMMON PROPERTY, AS DEFINED IN THE CC&RS/BYLAWS. 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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 YEAR 2023. 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 HAWAII. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. true MAUI FOOD BANK 760 KOLU STREET WAILUKU HI 96793 990315110 501C3 15000 SUPPORT UNIVERSITY OF HAWAII FOUNDATION 1314 SOUTH KING ST SUITE B HONOLULU HI 96814 990085260 501C3 108115 SUPPORT ALOHA UNITED WAY 200 N VINYARD BLVD HONOLULU HI 96817 990073494 501C3 15000 SUPPORT AMERICAN RED CROSS OF HAWAII 4155 DIAMOND HEAD ROAD HONOLULU HI 96816 530196605 501C3 15000 SUPPORT HAWAII COMMUNITY FOUNDATION 827 FORT STREET MALL HONOLULU HI 96813 990261283 501C3 15000 SUPPORT 5 SCHEDULE I, PAGE 1, PART I, LINE 2 WCA HAS A COMMITTEE WHO IS RESPONSIBLE FOR REVIEWING ALL APPLICATIONS RECEIVED FOR GRANTS AND SCHOLARSHIPS AND AFTER DUE CONSIDERATION, MAKES DECISIONS ON WHO IS AWARDED A GRANT OR SCHOLARSHIP BASED ON NEED. X X X false false false false false false false false false FRANK PIKRONE MANAGER 191374 9109 4879 205362 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. 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 2021, THE BOARD OF DIRECTORS OF THE ASSOCIATION WAS COMPRISED OF EIGHT MEMBERS, OF WHICH A & B WAILEA, LLC, A RELATED PARTY, APPOINTED FIVE OF THESE MEMBERS AND THE REMAINING 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. A&B WAILEA LLC 4050 KALAI WAA ST KIHEI HI 96753 REALTY HI N/A false false false false false false false false false false false false false false false false false false false false true A&B WAILEA LLC S 185977 ACTUAL SCHEDULE R A&B WAILEA LLC IS A DISREGARDED ENTITY FOR TAX PURPOSES. A&B WAILEA LLC OWNS REAL ESTATE ON MAUI, AND APPOINTS FIVE OF THE NINE BOARD MEMBERS OF WAILEA COMMUNITY ASSOCIATION. THE FIRST REGARDED ENTITY ABOVE A&B WAILEA LLC IS ALEXANDER & BALDWIN, INC. EIN 45-4849780.