2026-08-31T23:21:19-05:00 2025-12-31 393984182 ACCUITY ADVISORS LLC 1437 KILAUEA AVE STE 104 HILO HI 96720 990 2025-01-01 990254085 WAILEA COMMUNITY ASSOCIATION WAIL 8088746866 34 WAILEA GATEWAY PLACE A-205 WAILEA HI 96753 MAYNARD TORCHIANA TREASURER 8088746866 2026-08-21 1 BONNIE GIBEAULT P01718201 8085313400 2025 X DAVID GOODE 34 WAILEA GATEWAY PLACE A-205 WAILEA HI 96753 4439503 0 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 16 16 0 0 0 0 3967794 4314128 81326 101553 1248 23822 4050368 4439503 143026 142263 0 0 2081255 2030727 0 0 0 1639533 1869937 3863814 4042927 186554 396576 4087837 4337071 1100070 952728 2987767 3384343 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. 0 0 1998480 142263 4337950 MAINTENANCE OF COMMON ELEMENTS 784110 SECURITY OF COMMON ELEMENTS. 2782590 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 16 1 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X WAILEA COMMUNITY ASSOCIATION 8088746866 34 WAILEA GATEWAY PLACE A-205 WAILEA HI 96753 LLOYD ETTINGER PRESIDENT 1.00 0.00 X X 0 0 0 ERIC GERLACH VICE PRESIDENT 1.00 0.00 X X 0 0 0 MAYNARD TORCHIANA TREASURER 1.00 0.00 X X 0 0 0 CASEY LAMB SECRETARY 1.00 0.00 X X 0 0 0 KENTON HOPKINS CLASS A DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL PYE CLASS A DIRECTOR 1.00 0.00 X 0 0 0 KALEO KENUI CLASS A DIRECTOR 1.00 0.00 X 0 0 0 MELANIE TAKUSHI CLASS B DIRECTOR 1.00 0.00 X 0 0 0 DAVID GOODE CLASS B DIRECTOR 1.00 0.00 X 0 0 0 FRANK PIKRONE MANAGER 40.00 0.00 X 156117 0 10838 156117 0 10838 1 0 1 0 PEAKELEVOY LLC PO BOX 218 KAHULUI HI 96733 MANAGEMENT SERVICES 106075 1 ASSESSMENTS - MEMBERS 531310 4232514 4232514 TRANSFER AND LATE FEES 531310 64450 64450 PLAN REVIEW FEES 531310 17164 17164 4314128 101553 101553 OTHER INCOME 900099 23822 23822 23822 4439503 4337950 0 101553 142263 142263 166954 166954 1644624 1232296 412328 18886 1517 17369 120048 87482 32566 80215 25346 54869 18170 18170 76563 76563 60314 60314 198135 198135 57325 57325 24255 24255 177856 67005 110851 112306 112306 32961 32961 19008 19008 143052 143052 WATER 296546 296546 TREE MAINTENANCE 290680 290680 LANDSCAPING 204400 204400 RESERVE EXPENDITURES 77523 77523 80843 47091 33752 4042927 2782590 1260337 0 1755888 1676081 1336928 2004112 152552 162201 7108 8043 1025219 890568 151791 134651 683570 351983 4087837 4337071 112591 128377 175660 191728 811819 632623 1100070 952728 X 2923826 3320402 63941 63941 2987767 3384343 4087837 4337071 396576 0 X 0 1 X 1 0 1 1 0 56200 56200 532822 503078 29744 436197 387490 48707 134651 RIGHT OF USE ASSET 116563 CONSTRUCTION DEPOSITS 50061 CONSTRUCTION IN PROGRESS 178251 LEASE SECURITY DEPOSIT 7108 351983 CONSTRUCTION DEPOSITS PAYABLE 516060 LEASE LIABILITY 116563 632623 X 4439503 0 4439503 0 4439503 4042927 0 4042927 0 4042927 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. 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. 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 2025. 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 2022. 0 MAUI FOOD BANK 760 KOLU STREET WAILUKU HI 96793 990315110 501C3 10000 0 SUPPORT UNIVERSITY OF HAWAII FOUNDATION 1314 SOUTH KING ST SUITE B HONOLULU HI 96814 990085260 501C3 117263 0 SUPPORT MAUI HUMANE SOCIETY PO BOX 1047 PUUENE HI 96784 996000953 501C3 10000 0 SUPPORT 3 0 PART I, LINE 2: WCA HAS A COMMITTEE WHO IS RESPONSIBLE FOR REVIEWING ALL APPLICATIONS RECEIVED FROM GRANTS AND SCHOLARSHIPS. AFTER DUE CONSIDERATION MAKES DECISION ON WHO IS AWARDED A GRANT OR SCHOLARSHIP BASED ON NEED. X X X 0 0 0 0 0 0 0 0 0 FRANK PIKRONE MANAGER 156117 0 0 0 0 0 7318 0 3520 0 166955 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 WCA HAS MEMBERS BASED ON THE RECORDATION OF LAND, AND NOT INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 7A 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, PART VI, SECTION A, LINE 7B DECISIONS SUBJECT TO APPROVAL OF MEMBERS: 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, PART VI, SECTION B, LINE 11B WCA PROVIDES THE GOVERNING BODY A COPY OF THE 990 TO BE REVIEWED AND APPROVED BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND RECUSE THEMSELVES FROM VOTING SHOULD A CONFLICT OF INTEREST OCCUR. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER RECEIVES AN ANNUAL REVIEW FROM THE BOARD REVIEW COMMITTEE. THE GENERAL MANAGER REVIEWS KEY EMPLOYEES' PERFORMANCE ANNUALLY. THE EVALUATIONS ARE BASED ON COMPARABLE DATA, RESPONSIBILITIES, STANDARDS, AND PERFORMANCE REQUIREMENTS. FORM 990, PART VI, SECTION C, 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 A&B WAILEA LLC S 409151 ACTUAL SCHEDULE R - ADDITIONAL INFORMATION 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.