2026-05-26T15:21:40-04:00 2025-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-07-01 237260727 HAWAIIAN PARADISE PARK OWNERS ASSOCIATION HAWA 8089664500 HC 3 BOX 11000 KEAAU HI 96749 JON LOEHNDORF PRESIDENT 8089664500 2026-05-21 true true GRETCHEN KREMEYER P00768528 8082425002 2026-05-26 2024 2025-03-06 01:10:19Z JON LOEHNDORF HC 3 BOX 11000 KEAAU HI 96749 4600802 false X HPPOA.NET X 1972 HI TO FOSTER UNITY, HARMONY, COMMUNICATION AND THE ALOHA SPIRIT AMONGST THE MEMBERS AND NEIGHBORS. TO ENSURE LEGAL AND FISCAL INTEGRITY IN ALL OF OUR ACTIONS AND POLICIES, WITH PRIMARY ATTENTION TO ROAD AND ADMINISTRATIVE OPERATIONS TO ENSURE THE BEST USE OF THE ASSOCIATION ASSETS AND RESOURCES. TO PROTECT AND PRESERVE THE LAND AND RURAL SURROUNDINGS; TO SERVE THE NEEDS AND INTERESTS OF THE COMMUNITY. 9 9 21 9 0 0 3593231 3802473 275702 219563 581674 578766 4450607 4600802 0 0 627504 615183 0 0 2643003 2463460 3270507 3078643 1180100 1522159 16756030 17227739 4583765 3532851 12172265 13694888 X TO FOSTER UNITY, HARMONY, COMMUNICATION AND THE ALOHA SPIRIT AMONGST THE MEMBERS AND NEIGHBORS. TO ENSURE LEGAL AND FISCAL INTEGRITY IN ALL OF OUR ACTIONS AND POLICIES, WITH PRIMARY ATTENTION TO ROAD AND ADMINISTRATIVE OPERATIONS TO ENSURE THE BEST USE OF THE ASSOCIATION ASSETS AND RESOURCES. TO PROTECT AND PRESERVE THE LAND AND RURAL SURROUNDINGS; TO SERVE THE NEEDS AND INTERESTS OF THE COMMUNITY. false false 2808602 4349202 THE ORGANIZATION MAINTAINS APPROXIMATELY 160 MILES OF ROADWAYS AND 131 ACRES OF REAL PROPERTY IN HAWAIIAN PARADISE PARK SUBDIVISION FOR THE BENEFIT OF THE OWNERS AND OTHER USERS OF ITS MORE THAN 8,800 LOTS. THE ORGANIZATION ALSO ASSISTS IN MAINTAINING THE PRESERVATION OF A 31 ACRE HAWAIIAN HISTORICAL SITE THAT IS LOCATED IN THE HEART OF HAWAIIAN PARADISE PARK. 2808602 false false 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 12 0 false 21 true false false false false false false false false X 9 9 false false true false true true true true true false false true true true true false false true true false HI X HAWAIIAN PARADISE PARK OWNERS ASSOCIATION 8089664500 HC 3 BOX 11000 KEAAU HI 96749 KARI HOFFMAN PRESIDENT 20.00 X X 0 0 0 JEFF FINLEY VICE PRESIDE 10.00 X X 0 0 0 ALISSA HANSHEW SECRETARY 2.00 X X 0 0 0 TERESA BAYNE TREASURER 2.00 X X 0 0 0 DARICE UNICK DIRECTOR 2.00 X 0 0 0 JASON SCHILLEWAERT DIRECTOR 2.00 X 0 0 0 JON LOEHNDORF DIRECTOR 2.00 X 0 0 0 NAOMI HIRAYASU DIRECTOR 2.00 X 0 0 0 LANELL LUA DIRECTOR 2.00 X 0 0 0 MELINA RAJAEI DIRECTOR 2.00 X 0 0 0 PATRICIA EGAN DIRECTOR 2.00 X 0 0 0 LARRY TORRES GENERAL MANA 40.00 X 78278 0 0 78278 false false false HOKORI CONSTRUCTION HC1 BOX 4119 KEEAU HI 96749 CONSTRUCTION 756218 1 ROAD FEES 531310 3802473 3802473 3802473 219563 219563 32037 32037 32037 32037 TRANSFER FEES, LIENS & INTERE 531310 492600 492600 ACTIVITIES 531310 44260 44260 OTHER INCOME 531310 9309 9309 560 560 546729 4600802 4349202 251600 73077 70291 2786 434649 418079 16570 49919 49919 57538 55344 2194 155185 20076 135109 52839 6836 46003 27974 3619 24355 65700 65700 656 85 571 94501 94501 845633 845633 85421 62670 22751 DIRECT ROAD MAINTENANCE 867855 867855 VEHICLE & EQUIPMENT EXP 110283 110283 BAD DEBT 45816 45816 SHOULDER MAINTENANCE 33256 33256 78341 58639 19702 3078643 2808602 270041 0 699287 3397674 7065041 4574743 3089413 3274499 49564 62764 19885695 13973080 5677395 5912615 175330 5444 16756030 17227739 109516 119837 1907673 1896056 2560451 1435636 6125 81322 4583765 3532851 X 12172265 13694888 12172265 13694888 16756030 17227739 1522159 464 X false true X true false true true false 78731 78731 18637486 13206518 5430968 1169478 766562 402916 5912615 DEED RESTRICTION AMENDMENT FEE 75000 ACTIVITY CENTER DEPOSITS 6322 81322 X 4601266 464 464 4600802 4600802 3078643 3078643 3078643 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS DETERMINED TO BE A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(4) OF THE U.S. INTERNAL REVENUE CODE. THE ASSOCIATION IS RECOGNIZED TO BE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE EFFECT OF UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FALL UPON REGULATORY EXAMINATION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. TAX RETURNS ARE OPEN FOR EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE APPLICABLE STATUTE OF LIMITATION EXPIRES. FORM 990 - ORGANIZATION'S MISSION TO FOSTER UNITY, HARMONY, COMMUNICATION AND THE ALOHA SPIRIT AMONGST THE MEMBERS AND NEIGHBORS. TO ENSURE LEGAL AND FISCAL INTEGRITY IN ALL OF OUR ACTIONS AND POLICIES, WITH PRIMARY ATTENTION TO ROAD AND ADMINISTRATIVE OPERATIONS TO ENSURE THE BEST USE OF THE ASSOCIATION ASSETS AND RESOURCES. TO PROTECT AND PRESERVE THE LAND AND RURAL SURROUNDINGS; TO SERVE THE NEEDS AND INTERESTS OF THE COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 4 ON MARCH 12, 2025, HAWAIIAN PARADISE PARK OWNERS ASSOCIATION APPROVED AN AMENDMENT TO THE ASSOCIATION'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 6 HAWAIIAN PARADISE PARK OWNERS ASSOCIATION IS ORGANIZED WITH TWO TYPES OF MEMBERS. ANY PERSON ACQUIRING TITLE TO A LOT WITHIN THE ASSOCIATION AUTOMATICALLY BECOMES A GENERAL MEMBER OF THE ASSOCIATION, AND SHALL REMAIN A MEMBER UNTIL SUCH TIME AS OWNERSHIP CEASES. ASSOCIATE MEMBERS CONSIST OF ANY INDIVIDUAL OR LEGAL ENTITY NOT OTHERWISE QUALIFIED TO BE A GENERAL MEMBER, AND MAY BE ADMITTED AS AN ASSOCIATE MEMBER ON AN ANNUAL BASIS SUBJECT TO SUCH FEES AND OTHER REQUIREMENTS AS MAY BE ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7A THE HAWAIIAN PARADISE PARK OWNERS ASSOCIATION IS DIVIDED INTO NINE DISTRICTS. DIRECTORS SHALL BE NOMINATED FROM EACH DISTRICT AND WILL BE ELECTED BY MEMBERS IN THAT DISTRICT ONLY. FORM 990, PAGE 6, PART VI, LINE 7B AMENDMENTS TO THE ASSOCIATION'S BYLAWS ARE SUBJECT TO A NO LESS THAN TWO- THIRDS MAJORITY VOTE OF THE BALLTS RECEIVED, WITH A MINIMUM OF 600 REQUIRED VOTES. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD MEMBERS REVIEW AND APPROVE THE TAX RETURN BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION HAS POLICIES AND PROCEDURES IN PLACE TO ENSURE ALL TRANSACTIONS OR BIDS ARE CONDUCTED IN A TRANSPARENT MANNER. THE ORGANIZATION REQUESTS QUOTES FROM SEVERAL VENDORS, AND IF ANY CONFLICT OF INTEREST ARISES, THE BOARD MEMBERS WILL DISCUSS THE ISSUE AT THE BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD MEMBERS DISCUSS AND MAKE DETERMINATIONS IN THE EXECUTIVE SESSIONS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD MEMBERS DISCUSS AND MAKE DETERMINATIONS IN THE EXECUTIVE SESSIONS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE MADE AVAILABLE UPON REQUEST.