Nonprofit · EIN 99-0254085
WAILEA COMMUNITY ASSOCIATION
Tax-exempt · WAILEA, HI 96753
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,439,503 | $4,042,927 | $396,576 | $4,337,071 | $952,728 | $3,384,343 |
| December 31, 2024 | 990 | $4,050,368 | $3,863,814 | $186,554 | $4,087,837 | $1,100,070 | $2,987,767 |
| December 31, 2023 | 990 | $3,897,005 | $3,626,329 | $270,676 | $3,618,570 | $817,357 | $2,801,213 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $4,314,128
- Investment income
- $101,553
- Other revenue
- $23,822
Expenses
- Grants and similar amounts paid
- $142,263
- Compensation of officers, directors and key employees
- $166,954
- Other salaries and wages
- $1,644,624
- Salaries, compensation and benefits (total)
- $2,030,727
- Professional fundraising fees
- $0
- Legal fees
- $18,170
- Accounting fees
- $76,563
- Occupancy
- $177,856
- Travel
- $112,306
- Depreciation
- $19,008
- Program services (functional)
- $2,782,590
- Management and general (functional)
- $1,260,337
Balance sheet and other
- Total assets, start of year
- $4,087,837
- Total assets, end of year
- $4,337,071
- Total liabilities, end of year
- $952,728
- Net assets, end of year
- $3,384,343
- Land, buildings and equipment
- $134,651
- Net assets without donor restrictions
- $3,320,402
- Net assets with donor restrictions
- $63,941
- Gross receipts
- $4,439,503
- Employees
- 16
- Volunteers
- 16
- Year formed
- 1987
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANK PIKRONE | MANAGER Officer | 40 | $156,117 | $10,838 |
| LLOYD ETTINGER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ERIC GERLACH | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MAYNARD TORCHIANA | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CASEY LAMB | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| KENTON HOPKINS | CLASS A DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL PYE | CLASS A DIRECTOR Trustee or director | 1 | $0 | $0 |
| KALEO KENUI | CLASS A DIRECTOR Trustee or director | 1 | $0 | $0 |
| MELANIE TAKUSHI | CLASS B DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID GOODE | CLASS B DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANK PIKRONE | MANAGER Officer | 40 | $196,785 | $13,988 |
| LLOYD ETTINGER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ERIC GERLACH | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| MAYNARD TORCHIANA | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ANNE TAKABUKI | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN WARD | CLASS A DIRE Trustee or director | 1 | $0 | $0 |
| MICHAEL PYE | CLASS A DIRE Trustee or director | 1 | $0 | $0 |
| KALEO KENUI | CLASS A DIRE Trustee or director | 1 | $0 | $0 |
| MELANIE TAKUSHI | CLASS B DIRE Trustee or director | 1 | $0 | $0 |
| DAVID GOODE | CLASS B DIRE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANK PIKRONE | MANAGER Officer | 40 | $191,374 | $13,988 |
| LLOYD ETTINGER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ERIC GERLACH | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| MAYNARD TORCHIANA | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ANNE TAKABUKI | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BRIAN WARD | CLASS A DIRE Trustee or director | 1 | $0 | $0 |
| MICHAEL PYE | CLASS A DIRE Trustee or director | 1 | $0 | $0 |
| KALEO KENUI | CLASS A DIRE Trustee or director | 1 | $0 | $0 |
| MELANIE TAKUSHI | CLASS B DIRE Trustee or director | 1 | $0 | $0 |
| DAVID GOODE | CLASS B DIRE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 34 WAILEA GATEWAY PLACE A-205, WAILEA, HI 96753-6525
- Principal officer (990 for 2025)
- DAVID GOODE, 34 WAILEA GATEWAY PLACE A-205, WAILEA, HI 96753
- Signed the 990
- MAYNARD TORCHIANA, TREASURER
- Phone
- (808) 874-6866
- Website
- WCAMAUI.COM
- Return prepared by
- ACCUITY ADVISORS LLC
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.
Program accomplishments
- MAINTENANCE OF COMMON ELEMENTSExpenses $1,998,480 · grants $142,263 · revenue $4,337,950
- SECURITY OF COMMON ELEMENTS.Expenses $784,110
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 | 990 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
- 99-0254085
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,337,071
- Income (IRS master file)
- $4,439,503
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,439,503 | $4,042,927 | $4,337,071 | XML |
| 990 | December 2024 | $4,050,368 | $3,863,814 | $4,087,837 | XML |
| 990 | December 2023 | $3,897,005 | $3,626,329 | $3,618,570 | XML |
| 990 | December 2022 | $3,757,601 | $3,540,571 | $3,280,303 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 99-0254085).
Questions about WAILEA COMMUNITY ASSOCIATION
- What is the EIN of WAILEA COMMUNITY ASSOCIATION?
- The employer identification number (EIN) of WAILEA COMMUNITY ASSOCIATION is 99-0254085.
- Is WAILEA COMMUNITY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1995.
- Are donations to WAILEA COMMUNITY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WAILEA 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 WAILEA COMMUNITY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WAILEA COMMUNITY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WAILEA COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names DAVID GOODE.
- Who are the officers and directors of WAILEA COMMUNITY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $156,117 (FRANK PIKRONE, MANAGER).
- How much revenue does WAILEA COMMUNITY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,439,503, expenses of $4,042,927 and total assets of $4,337,071 at year end.
Other nonprofits in WAILEA
- WAILEA808 EIN 33-4629165 · last filed 990-N for 2025
- LEAHI SOCIETY NSCAR EIN 88-2967726 · last filed 990-N for 2025