Nonprofit · EIN 23-7100729
FERN ACRES COMMUNITY ASSOCIATION
Tax-exempt · KURTISTOWN, HI 96760
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $920,124 | $489,488 | $430,636 | $658,559 | $16,946 | $641,613 |
| December 31, 2023 | 990 | $479,257 | $379,401 | $99,856 | $497,431 | $9,534 | $487,897 |
| December 31, 2022 | 990 | $473,086 | $702,255 | -$229,169 | $586,955 | $17,306 | $569,649 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,192
- Membership dues
- $5,320
- Program service revenue
- $916,932
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $116,394
- Salaries, compensation and benefits (total)
- $126,241
- Professional fundraising fees
- $0
- Legal fees
- $500
- Accounting fees
- $700
- Program services (functional)
- $489,488
Balance sheet and other
- Total assets, start of year
- $497,431
- Total assets, end of year
- $658,559
- Total liabilities, end of year
- $16,946
- Net assets, end of year
- $641,613
- Land, buildings and equipment
- $62,897
- Net assets without donor restrictions
- $641,613
- Gross receipts
- $920,124
- Employees
- 5
- Volunteers
- 9
- Year formed
- 1973
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hank Schultz | member Trustee or director | 10 | $0 |
| Roy Kalili | member Trustee or director | 20 | $0 |
| Rick Kalauli | member Trustee or director | 4 | $0 |
| Mark Laret | member Trustee or director | 4 | $0 |
| Cristi Fields | member Trustee or director | 8 | $0 |
| John R Paikuli | President Officer | 8 | $0 |
| Patti Pinto | Vice President Officer | 4 | $0 |
| Claudia Ziroli | Secretary Officer | 10 | $0 |
| Joseph Utt | Treasurer Officer | 8 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John R Paikuli | President Officer | 7 | $0 |
| Patti Pinto | Vice President Officer | 4 | $0 |
| Claudia Ziroli | Secretary Officer | 10 | $0 |
| Patricia Goodwin | Treasurer Officer | 4 | $0 |
| Hank Schultz | member Officer | 7 | $0 |
| Roy Kalili | member Officer | 30 | $0 |
| Rick Kalauli | member Officer | 4 | $0 |
| Benjamin Vallejo | member Officer | 7 | $0 |
| Seth Cinamon | member Officer | 4 | $0 |
| Diane Joyner | Treasurer Officer | 10 | $0 |
| William Joyner | member Officer | 4 | $0 |
990 for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John R Paikuli | President Officer | 7 | $0 |
| Patti Pinto | Vice President Officer | 3 | $0 |
| Claudia Ziroli | Secretary Officer | 10 | $0 |
| Patricia Goodwin | Treasurer Officer | 5 | $0 |
| Hank Schultz | member Officer | 2 | $0 |
| Roy Kalili | member Officer | 10 | $0 |
| Rick Kalauli | member Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 582, KURTISTOWN, HI 96760-0582
- In care of
- % SARA KRITIKOS
- Principal officer (990 for 2024)
- Fern Acres Community Association, 11-3602 Lehua Street, Mountain View, HI 96771
- Signed the 990
- John Paikuli, President
- Phone
- (808) 968-6006
- Website
- fernacres.org
Mission
Road maintenance and Homeowner's Community Association
Program accomplishments
- The Association maintained and repaired approximately 26 mile of roadsExpenses $489,488 · revenue $920,124
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7100729
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $658,559
- Income (IRS master file)
- $920,124
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $920,124 | $489,488 | $658,559 | XML |
| 990 | December 2023 | $479,257 | $379,401 | $497,431 | XML |
| 990 | December 2022 | $473,086 | $702,255 | $586,955 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7100729).
Questions about FERN ACRES COMMUNITY ASSOCIATION
- What is the EIN of FERN ACRES COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of FERN ACRES COMMUNITY ASSOCIATION is 23-7100729.
- Is FERN ACRES COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1973.
- Are donations to FERN ACRES COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FERN ACRES COMMUNITY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FERN ACRES COMMUNITY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FERN ACRES COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FERN ACRES COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names Fern Acres Community Association.
- Who are the officers and directors of FERN ACRES COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does FERN ACRES COMMUNITY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $920,124, expenses of $489,488 and total assets of $658,559 at year end.
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