2026-08-20T15:03:42-05:00 2025-06-30 393984182 ACCUITY ADVISORS LLC 1437 KILAUEA AVE STE 104 HILO HI 96720 990 2024-07-01 237302826 PRINCEVILLE AT HANALEI COMMUNITY ASSOCIATION PRIN 8088266687 PO BOX 223277 PRINCEVILLE HI 96722 PATTI THIELE PRESIDENT 8088266687 2026-08-19 1 1 BONNIE GIBEAULT P01718201 8085313400 2024 2025-03-06 01:10:19Z BRYAN ALLEN PO BOX 223277 PRINCEVILLE HI 96722 2402584 0 X MYPRINCEVILLE.ORG 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. 5 5 12 55 0 0 0 0 2015017 2152799 167358 249785 15989 0 2198364 2402584 0 0 0 0 567300 589399 0 0 0 1618746 2149794 2186046 2739193 12318 -336609 6678592 6801196 5430947 5771045 1247645 1030151 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. 0 0 1568983 1483727 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. 530018 669072 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. 2099001 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 12 1 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 1 1 0 1 1 0 0 1 1 0 1 1 1 1 0 0 X X PRINCEVILLE AT HANALEI COMMUNITY 8088266687 PO BOX 223277 PRINCEVILLE HI 96722 DUNCAN FORGEY DIRECTOR 5.00 0.00 X 0 0 0 ISAIAH FRANCIS SECRETARY 5.00 0.00 X X 0 0 0 MAYLENE JACKSON TREASURER 10.00 0.00 X X 0 0 0 MAYNARD SANDS VICE PRESIDENT 5.00 0.00 X X 0 0 0 PATTI THIELE PRESIDENT 20.00 0.00 X X 0 0 0 ROSE KREBS DIRECTOR 5.00 0.00 X 0 0 0 BRYAN ALLEN GENERAL MANAGER 40.00 0.00 X 67500 0 13377 67500 0 13377 0 0 0 0 JAS G GLOVER LTD PO BOX 579 HONOLULU HI 96809 CONSTRUCTION 1195575 KAUAI NURSERY & LANDSCAPING INC 3-1550 KAUMUALII HWY LIHUE HI 96766 LANDSCAPING 280579 ASSOCIA HAWAII 737 BISHOP ST MAUKA TOWER SUITE 3 HONOLULU HI 96813 MANAGEMENT/ACCOUNTING 183576 ASSOCIA HAWAII - PROPERTY 737 BISHOP ST MAUKA TOWER SUITE 3 HONOLULU HI 96813 MANAGEMENT/ACCOUNTING 125529 KAUAI ECO DESIGN LLC 5-4280 KUHIO HIGHWAY SUITE B-204 PRINCEVILLE HI 96722 SURVEY/ENGINEERING 101950 5 MEMBER ASSESSMENTS 531310 1982287 1982287 FINES/INTEREST REVENUE 531310 89835 89835 COMMUNITY CENTER INCOM 531310 22296 22296 REIMBURSABLE REPAIRS 531310 20134 20134 PRINCE ALBERT PARK INC 531310 13100 13100 25147 25147 2152799 248285 248285 1500 0 1500 1500 1500 2402584 2152799 0 249785 156671 108416 48255 348144 240915 107229 44976 31123 13853 39608 27409 12199 125654 125654 111687 60417 51270 6597 3569 3028 166774 96279 70495 48050 25890 22160 24741 24741 32294 14273 18021 6776 6776 76390 36331 40059 50630 5413 45217 ROAD REPLACEMENT 811775 811775 GROUND MAINTENANCE 299707 299707 COMMUNITY IMPROVEMENT P 162013 162013 INFRASTRUCTURE DRAINAGE 53050 53050 173656 122421 51235 2739193 2099001 640192 0 X 2229135 1446162 3942905 5001165 95601 15736 55759 29334 1079634 782069 336350 297565 18842 11234 6678592 6801196 135625 173964 1909361 1121549 109157 70044 3276804 4405488 5430947 5771045 X 0 0 0 0 1247645 1030151 1247645 1030151 6678592 6801196 -336609 9620 109495 0 X 0 1 X 1 0 1 1 0 635183 557269 77914 444451 224800 219651 297565 ACCRUED CLAIMS LIABILITY 60000 COMMUNITY DESIGN COMMITTEE DEPOSITS 135660 CONTRACT LIABILITIES - RESERVE FUNDS 4195446 FINANCE LEASE LIABILITIES 14382 4405488 X 2412204 9620 9620 2402584 0 2402584 2739193 0 2739193 0 2739193 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 (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, 2025. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. FORM 990, PART VI, SECTION A, LINE 3 THE ASSOCIATION CONTRACTS WITH A PROFESSIONAL MANAGEMENT COMPANY TO PROVIDE DAY-TO-DAY ADMINISTRATIVE, FINANCIAL, AND PROPERTY MANAGEMENT SERVICES, INCLUDING ASSESSMENT COLLECTIONS AND FINANCIAL RECORDKEEPING. THE BOARD OF DIRECTORS RETAINS ULTIMATE GOVERNANCE AND OVERSIGHT RESPONSIBILITY. FORM 990, PART VI, SECTION A, LINE 6 OWNERS OF PROPERTY IN THE COMMUNITY MAKE UP THE MEMBERS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, 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, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS DISTRIBUTED TO BOARD MEMBERS IN ADVANCE OF THE FILING. DISCUSSION AND APPROVAL IS OBTAINED AT A BOARD MEETING FORM 990, PART VI, SECTION B, LINE 12C THE GENERAL MANAGER AND BOARD OF DIRECTORS MONITOR ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 15A THE GENERAL MANAGER'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS DURING THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO ASSOCIATION MEMBERS ON THE ASSOCIATION WEBSITE. PART X, LINE 25 - ACCRUED CLAIMS LIABILITY DURING THE YEAR, THE ASSOCIATION ENTERED INTO A SETTLEMENT AGREEMENT TO RESOLVE A DISPUTED CLAIM BROUGHT BY THE OWNERS OF A LOT, ONE OF WHOM WAS A CURRENT MEMBER OF THE BOARD OF DIRECTORS AND ONE OF WHOM WAS A FORMER MEMBER OF THE BOARD OF DIRECTORS. THE SETTLEMENT WAS REVIEWED AND APPROVED BY DISINTERESTED MEMBERS OF THE BOARD, WITH AFFECTED INDIVIDUALS RECUSING THEMSELVES FROM DELIBERATIONS AND VOTING AS APPROPRIATE. THE ORGANIZATION RECORDED THE RELATED LIABILITY AS OF YEAR-END, AND SETTLEMENT PAYMENTS WERE MADE SUBSEQUENT TO YEAR-END IN ACCORDANCE WITH THE SETTLEMENT AGREEMENT. FORM 990, PART XI, LINE 8 - PRIOR PERIOD ADJUSTMENTS A PRIOR PERIOD ADJUSTMENT WAS INCLUDED TO ADJUST THE BEGINNING NET ASSET BALANCE, REDUCING THE DESIGNATED INTEREST EXPENSE ON A RESERVE CULVERT PROJECT AS OF JUNE 30, 2024, WHICH RESULTED IN AN INCREASE TO THE PRIOR YEAR NET ASSET BALANCE.