2024-05-02T16:15:55-04:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 237302826 PRINCEVILLE AT HANALEI COMMUNITY ASSOCIATION PRIN 8088266687 PO BOX 223277 PRINCEVILLE HI 96722 PATTI THIELE PRESIDENT 8088266687 2024-05-01 true PATTI THIELE 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-05-02 2022 2023-04-26 12:10:37Z PATTI THIELE PO BOX 223277 PRINCEVILLE HI 96722 2409426 false X PRINCEVILLECOMMUNITY.COM X 1971 HI TO ENHANCE AND PROTECT THE DESIRABILITY AND ATTRACTIVENESS OF THE LAND LOCATED IN THE TOWN OF PRINCEVILLE, ISLAND OF KAUAI, STATE OF HAWAII, FOR THE MUTUAL BENEFIT AND PROTECTION OF THE COMMUNITY. 4 4 13 40 0 261047 10565 2392814 1722154 513 32616 20030 642630 2674404 2407965 0 0 584491 639447 0 0 1832932 766967 2417423 1406414 256981 1001551 3458042 4216312 3204555 2980985 253487 1235327 TO ENHANCE AND PROTECT THE DESIRABILITY AND ATTRACTIVENESS OF THE LAND LOCATED IN THE TOWN OF PRINCEVILLE, ISLAND OF KAUAI, STATE OF HAWAII, FOR THE MUTUAL BENEFIT AND PROTECTION OF THE COMMUNITY. false false 614332 1343292 MAINTENANCE OF THE COMMON AREAS - THE ASSOCIATION IS RESPONSIBLE FOR THE MAINTENANCE OF THE ROADWAYS, ROAD SIGNS AND STREET LIGHTS, PARKS, ROADSIDE EASEMENTS, AND CUL-DE-SAC PLANTINGS. 353234 398892 ENFORCEMENT AND PROTECTION - THE ASSOCIATION PATROLS THE COMMUNITY TO ENSURE RULES COMPLIANCE WITH THE PROTECTIVE COVENANTS. IN ADDITION, THE ASSOCIATION PERFORMS A DESIGN REVIEW OF ALL CONSTRUCTION PROJECTS TO ENSURE COMPLIANCE WITH THE RULES. 967566 false true false true false false false false false true false 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 false true 13 0 true 13 true false false false false false false false false X 4 4 false false false false true true false true true false false true true true true true true true false false X X PRINCEVILLE AT HANALEI COMMUNITY ASSOCIATION 8088266687 PO BOX 223277 PRINCEVILLE HI 96722 APRIL MCGINNIS DIR. OF OPER 40.00 0.00 X 82194 0 24600 MAYLETTE GARCES GENERAL MANA 40.00 0.00 X 97796 0 8432 JAY DHANSEN DIRECTOR AT 3.00 X 0 0 0 ACE HODGIN VICE PRESIDE 15.00 X X 0 0 0 J DANIEL METSCH SECRETARY 2.00 X X 0 0 0 PATTI THIELE PRESIDENT 15.00 X X 0 0 0 179990 33032 false false false KAUAI NURSERY & LANDSCAPING INC 3-1550 KAUMUALII HWY LIHUE HI 96766 LANDSCAPING 220219 1 10565 10565 MEMBER ASSESSMENTS 531310 1591556 1591556 FINES/INTEREST REVENUE 531310 64533 64533 COMMUNITY CENTER INCOME 531310 37313 37313 DESIGN COMMITTEE INCOME 531310 11033 11033 PHASE II PARK REIMBURSEMENT 531310 10153 10153 7566 7566 1722154 34077 34077 1461 -1461 -1461 -1461 LEGAL SETTLEMENT 900099 622600 622600 SECTION 481(A) ADJUSTMENT 900099 20030 20030 642630 2407965 1742184 655216 213022 172357 40665 323056 261387 61669 61515 49771 11744 41854 33864 7990 82660 13649 69011 21431 3539 17892 20350 3360 16990 27946 27946 34346 34346 31939 13377 18562 14216 14216 76025 35552 40473 51127 51127 GROUND MAINTENANCE 217612 217612 INFASTRUCTURE REPLACEMENT 75144 75144 TREE TRIMMING/COMMON AREA 42789 42789 COMMUNITY CENTER CLEANING 15600 10400 5200 55782 34765 21017 1406414 967566 438848 0 1380039 1056574 1656959 2641966 7249 25489 5050 68088 1161276 764234 385770 397042 22975 27153 3458042 4216312 41029 36196 1452863 725218 173771 142634 1536892 2076937 3204555 2980985 X 253487 1235327 253487 1235327 3458042 4216312 X 1001551 319 -20030 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false 635183 493452 141731 526093 270782 255311 397042 CONTRACT LIABILITIES - RESERVE FUNDS 1798577 DESIGN DEPOSITS 248600 FINANCE LEASE LIABILITY 29760 2076937 X 2389715 319 1461 1780 2387935 20030 20030 2407965 1407875 1461 1461 1406414 1406414 SCHEDULE D, PAGE 3, PART X 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 (UBIT). 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 THE YEAR ENDED JUNE 30, 2023. 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 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSS ON DISPOSAL 1,461 SCHEDULE D, PAGE 4, PART XI, LINE 4B SECTION 481(A) ADJUSTMENT 20,030 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON DISPOSAL 1,461 FORM 990, PAGE 6, PART VI, LINE 6 OWNERS OF PROPERTY IN THE COMMUNITY MAKE UP THE MEMBERS OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7A AT THE ANNUAL MEETING OF THE ASSOCIATION, MEMBERS VOTE ON THE ASSOCIATION'S GOVERNING BOARD OF DIRECTORS, AS THE TERM OF DIRECTORS EXPIRE OR TERMINATE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS DISTRIBUTED TO BOARD MEMBERS. DISCUSSION AND APPROVAL IS OBTAINED AT A BOARD MEETING, OR EMAIL APPROVAL WITH THE GENERAL MANAGER PRIOR TO FILING THE FORM. FORM 990, PAGE 6, PART VI, LINE 12C THE GENERAL MANAGER AND BOARD OF DIRECTORS MONITOR ON AN ONGOING BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE GENERAL MANAGER'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS DURING THE BUDGET PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO ASSOCIATION MEMBERS ON THE ASSOCIATION WEBSITE. FORM 990, PART XI, LINE 9 LOSS ON DISPOSAL 1,461 SECTION 481(A) ADJUSTMENT -20,030 LOSS ON DISPOSAL -1,461 TOTAL -20,030