2025-05-28T15:01:04-05:00 2024-10-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2023-11-01 237118628 HAWAIIAN SHORES COMMUNITY ASSOCIATION HAWA 8089658140 15-2793 HONU ST PAHOA HI 96778 EILEEN O'HARA PRESIDENT 8089658140 2025-05-23 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2025-05-23 2023 2025-03-06 01:10:19Z JEFF SARGENT 15-2793 HONU ST PAHOA HI 96778 1156012 0 X WWW.HAWAIIANSHORES.ORG X 1971 HI TO PROVIDE THE COMMUNITY WITH IMPROVEMENTS AND MAINTENANCE OF ALL FACILITIES AND GROUNDS. 9 9 12 8 0 0 0 0 953578 996538 16411 10389 94873 149085 1064862 1156012 0 0 0 0 411478 487117 0 0 0 724728 722007 1136206 1209124 -71344 -53112 9547625 9462275 2649285 2594074 6898340 6868201 TO PROVIDE THE COMMUNITY WITH WATER IMPROVEMENTS, INFRASTRUCTURE, AND MAINTENANCE OF ALL FACILITIES AND GROUNDS. 0 0 1209124 0 1115771 THE ASSOCIATION PROVIDES WATER IMPROVEMENTS, MAINTENANCE, AND INFRASTRUCTURE TO THE COMMUNITY. IN ADDITION, THE ASSOCIATION MAINTAINED ALL FACILITIES AND GROUNDS FOR THE COMMUNITY. 1209124 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 12 1 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 0 1 1 0 0 0 HI X X HAWAIIAN SHORES COMMUNITY ASSOCIATION 8089658140 15-2793 HONU ST PAHOA HI 96778 X EILEEN O'HARA PRESIDENT 3.00 X X 0 0 0 JEFF SARGENT VICE PRESIDENT 2.00 X X 0 0 0 JEFFREY KRAYBILL TREASURER 3.00 X X 0 0 0 LORI TETRAULT SECRETARY 2.00 X X 0 0 0 KATHY KLAWITTER DIRECTOR 2.00 X 0 0 0 KATHY MORGAN DIRECTOR 2.00 X 0 0 0 VLADIMIR VORBETS DIRECTOR 2.00 X 0 0 0 POLLY QUIGLEY DIRECTOR 2.00 X 0 0 0 MICHAEL TOMPKINS DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 ANNUAL ASSESSMENTS 900099 592240 592240 WATER FEES 900099 348885 348885 TRANSFER FEES 900099 35100 35100 WATER HOOKUP FEES 900099 13000 13000 GUEST FEES 900099 7313 7313 996538 10389 10389 29852 0 29852 29852 29852 MISCELLANEOUS INCOME 900099 108661 108661 REIMBURSABLE LEGAL FEE 900099 10572 10572 119233 1156012 1115771 0 40241 355120 355120 3162 3162 98810 98810 30025 30025 820 820 31137 31137 30152 30152 39461 39461 66701 66701 2882 2882 56132 56132 282600 282600 72769 72769 MAINTENANCE AND REPAIR 180351 180351 SUBSCRIPTIONS & TRAININ 4790 4790 PROPERTY TAXES 2718 2718 BAD DEBT 300 300 -48806 -48806 1209124 1209124 0 0 255866 199255 889903 580392 718744 785583 67476 69872 11522301 3893968 7599057 7628333 185636 16579 13204 9547625 9462275 24703 25585 11904 37069 2603516 2522917 9162 8503 2649285 2594074 X 6898340 6868201 6898340 6868201 9547625 9462275 -53112 22973 0 X 0 1 X 1 1 1 2645628 2645628 1005417 755758 249659 297267 297267 7573989 3138210 4435779 7628333 TENANT WATER DEPOSITS 5924 DEBT ISSUANCE COSTS -10625 LEASE TERM LIABILITIES 13204 8503 X 1178985 22973 22973 1156012 0 1156012 1209124 0 1209124 0 1209124 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE (IRC), EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. THE ASSOCIATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED OCTOBER 31, 2024, IN ACCORDANCE WITH APPLICABLE STANDARDS. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS MEMBERS, BUT NO STOCKHOLDERS. MEMBERS INCLUDE INDIVIDUALS WHO HAVE OWNERSHIP OF A LOT. FORM 990, PART VI, SECTION A, LINE 7A THE INDIVIDUAL MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE ONLY DECISION OF THE GOVERNING BODY SUBJECT TO APPROVAL BY MEMBERS IS THE SALE OF REAL PROPERTY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B COPIES OF THE 990 RETURN WILL BE PRESENTED TO THE BOARD OF DIRECTORS IN A REGULAR BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE DIRECTOR OF OPERATIONS AND MANAGEMENT IS DETERMINED BY THE BOARD OF DIRECTORS AND IS REVIEWED PERIODICALLY. FORM 990, PART VI, SECTION C, LINE 19 ALL POLICIES AND PROCEDURES ARE AVAILABLE TO THE PUBLIC UPON REQUEST OR VIA THE ASSOCIATION'S WEBSITE. THE 990 RETURN AND QUARTERLY FINANCIAL STATEMENTS ARE POSTED ON THE WEBSITE. THE AUDIT IS ALSO POSTED ON THE WEBSITE.