2026-08-03T15:06:45-07:00 2025-12-31 270866095 CLARKE & ASSOCIATES LLC 75-240 NANI KAILUA DR STE 5 KAILUA KONA HI 96740 990 2025-01-01 202663131 NAPUU WATER INC NAPU 8083252314 71-1645 MAMALAHOA HWY KAILUA KONA HI 96740 RICK STROJNY PRESIDENT 8083252314 2026-02-01 true David N Clarke P00529255 8083318150 2026-08-03 2025 2025-03-06 01:10:19Z RICK STROJNY SAME KAILUA KONA HI 96740 693937 false X N/A X 2005 HI The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as Puuanahulu, Puu Lani Ranch and Puuwaawaa. 7 6 0 0 0 0 0 591684 685603 1761 8334 0 593445 693937 0 0 0 0 0 473506 528191 473506 528191 119939 165746 1897893 2085397 37085 58843 1860808 2026554 To ensure the availability of potable water to the rural communities known as Puuanahulu, Puu Lani Ranch, and Puuwaawaa. false false The organization ensures the availability and provision of water resources to the rural communities known as Puuanahulu, Puu Lani Ranch, and Puuwaawaa. As of December 31, 2019, the organization serviced 167 portable water connections. false false false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false 612073 8334 false false false X 7 6 false false false false true true false true false false false true true true true true true false false false X LISA MATSON 8088959757 PO BOX 2217 KAMUELA HI 96743 X BERNARD GARCIA DIRECTOR 1.00 X X 0 0 0 MIKE HAMILTON DIRECTOR 1.00 X X 0 0 0 ROBERT RYAN TREASURER 2.00 0 0 0 RICK STOJNY PRESIDENT 4.00 X 0 0 0 KERRY HUMBLE DIRECTOR 1.00 X 0 0 0 JEFF HUBER DIRECTOR 1.00 X X 0 0 0 JASON EGAMI VICE PRESIDENT 2.00 X 0 0 0 false false false WATER SALES 221000 685603 0 0 685603 8334 0 8334 693937 685603 0 8334 5733 5733 0 0 35050 35050 0 0 92711 92711 0 0 14353 14353 0 0 ELECTRICITY 166967 166967 0 0 PLANT MAINTENANCE & OPERATIONS 150874 150874 0 0 REPAIR & MAINTENANCE 9050 9050 0 0 GENERAL & ADMINISTRATIVE 53453 53453 0 0 528191 528191 0 0 244748 116102 811130 667319 54921 55785 10836 11108 1885265 665950 759936 1219315 3460 2906 12862 12862 1897893 2085397 4319 26077 32766 32766 37085 58843 X 1860808 2026554 1860808 2026554 1897893 2085397 X 165746 X true false false false 18642 18642 0 1866623 647308 1219315 1219315 REFUNDABLE DEPOSIT 12862 12862 ADVANCE FROM MEMBER 32766 32766 X Pt X, Line 2 The Company is a nonprofit organization exempt from federal income tax under Section 501(c)(12) of the Internal Revenue Code. To maintain its exempt status, the Company must receive 85% or more of its income each year from members. The income must be collected solely to meet the Companys losses and expenses. The Company is exempt from Hawaii income taxes under Hawaii Revised Statues 235-2.3(b)(21), as amended by Act 184. The Company did not have any applicable taxable income and therefore no provision for federal and Hawaii income taxes has been made for the years ended December 31, 2020 and 2019. The Company recognizes the financial statement effects of tax positions when it is more-likely-than-not, based on the technical merits, that the position will be sustained upon examination. Management considers the facts, circumstances, and information available to determine whether or not a tax position has met the more-likely-than-not recognition threshold. The tax benefit is recognized at the largest amount that is more than 50% likely to be realized upon ultimate settlement. Management evaluated its tax positions for the years ended December 31, 2019 and 2018 and determined that it has no unrecognized tax benefits requiring financial statement recognition. BIG ISLAND WATER SERVICE LLC OWNER IS DIRECTOR 119030 INDEPENDENT CONTRACTOR false Pt VI, Line 6 The organization is a nonprofit corporation of members located in the Puu Lani Ranch, Puuanahulu, and Puuwaawaa communities. Upon dissolution of the organization, after all outstanding indebtedness has been paid, outstanding capital credits shall be retired without priority on a pro rata basis before any payments are made on account of property rights of members. Pt VI, Line 7a The organizations Board of Directors are elected on a three year term basis at annual members meetings. Pt VI, Line 8b The organization currently does not have committees which act on behalf of the governing body. Pt VI, Line 11b The organization currently does not have committees which act on behalf of the governing body. Pt VI, Line 12c The Board Chair asks members for potential conflict of interest declarations at each meeting and if any are present, the member will not participate in the Discussion or voting. Pt VI, Line 19 Copies of the organizations governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Pt XI Members capital contributions (Reserves - Water Sales) $89,835