Kunia Water Association Inc

Nonprofit profile at a glance

EIN
263857266
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Kapolei, HI, USA
Phone
8083067769
Rating confidence
Limited
Sector
Local Benevolent Life Insurance Associations

Reported finances

Revenue
$1,261,805
Expenses
$1,218,149
Assets
$1,218,828
Liabilities
$110,736

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • STEPHANIE ANN WHALEN (CHAIRPERSON/PRESIDENT & DIRECTOR)

People named in this filing

  • STEPHANIE ANN WHALEN (CHAIRPERSON/PRESIDENT & DIRECTOR)
  • LYLE ROE (TREASURER & DIRECTOR)
  • ANDREW NYERGES (SECRETARY & DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate, maintain, repair, replace, and administer the water sources, water easements, and water delivery system used to deliver water for its members located in kunia village and the surrounding kunia agricultural lands on the island of oahu in the state of Hawaii.

What it reported doing in 2025

Capital reserve fund - this fund is used to account for assessments for "capital recovery costs" incurred to keep the water sources, water easements, and the water delivery system in good and working order. Such costs include capital expenditures made by the association to construct, replace, upgrade, or retrofit, the common metering devices, pumps, transmission lines, reservoirs, appurtenants, and other improvements and facilities for the production and/or delivery of water from the water sources to the delivery points. Capital recovery cost assessments are assessed based on the water allocation percentage, as defined in the declaration. This fund is also used to accumulate capital funds for future reasonably anticipated capital expenditures.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.4% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 5 people listed
  • Highest-paid contractors: 2 contractors listed · $499K reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.