KUNIA WATER ASSOCIATION INC

EIN: 263857266 Mutual Benefit

KAPOLEI, HI

Total Revenue
$1,261,805
Total Expenses
$1,218,149
Total Assets
$1,218,828
Net Assets
$1,108,092
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Financial Trends

Organization Details

Formation Year
2008
Legal Domicile
HI
Principal Officer
STEPHANIE ANN WHALEN
Phone
8083067769
Tax Period
2025-01-01 to 2025-12-31

KUNIA WATER ASSOCIATION INC, founded in 2008, is a community nonprofit in the Mutual Benefit sector that reported $1.3M in total revenue in fiscal year 2025. Revenue decreased 12% compared to the prior year. Expenses of $1.2M left a modest 3% surplus.

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.

Program Service Accomplishments

Program 1

FIXED COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS FOR THE PORTION OF OPERATING COSTS IDENTIFIED AS "FIXED OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT DO NOT FLUCTUATE DEPENDING...

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FIXED COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS FOR THE PORTION OF OPERATING COSTS IDENTIFIED AS "FIXED OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT DO NOT FLUCTUATE DEPENDING UPON THE AMOUNT OF WATER DELIVERED. FIXED OPERATING COST ASSESSMENTS ARE ALSO ASSESSED BASED ON THE WATER ALLOCATION PERCENTAGE, AS DEFINED IN THE DECLARATION, SUCH AS INSURANCE, CONTRACTOR TO MAINTAIN THE SYSTEM, AUDIT FEES, ETC.

Program 2

VARIABLE COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS AND THE PORTION OF OPERATING COSTS IDENTIFIED AS "VARIABLE OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT FLUCTUATE DEPENDING...

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VARIABLE COST FUND - THIS FUND IS USED TO ACCOUNT FOR ASSESSMENTS AND THE PORTION OF OPERATING COSTS IDENTIFIED AS "VARIABLE OPERATING COSTS", AS DEFINED IN THE DECLARATION, THAT FLUCTUATE DEPENDING UPON THE AMOUNT OF WATER DELIVERED. VARIABLE OPERATING COST ASSESSMENTS ARE CHARGED TO EACH MEMBER BASED ON THE ACTUAL METERED AMOUNT OF WATER DELIVERED TO THE MEMBER'S DELIVERY POINT, SUCH AS ELECTRIC COSTS TO RUN THE PUMPS TO DELIVER WATER TO THE MEMBERS. APPROXIMATELY 380 MILLION GALLONS OF WATER WAS DELIVERED.

Program 3

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...

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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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $1,261,805
Investment Income $0
Other Revenue $0
TOTAL REVENUE $1,261,805

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $1,218,149
TOTAL EXPENSES $1,218,149

Year-over-Year Comparison

2025 2024 Change
Revenue $1,261,805 $1,441,479 -0.1%
Expenses $1,218,149 $1,311,174 -0.1%
Net Income $43,656 $130,305 -0.7%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
5
Independent Members
5
Employees
N/A
Volunteers
5

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$0
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
STEPHANIE ANN WHALEN CHAIRPERSON/PRESIDENT & DIRECTOR 1.00
Officer Director
$0 $0 $0
LYLE ROE TREASURER & DIRECTOR 1.00
Officer Director
$0 $0 $0
ANDREW NYERGES SECRETARY & DIRECTOR 1.00
Officer Director
$0 $0 $0
IRIS KIRKPILGER DIRECTOR 1.00
Director
$0 $0 $0
MELISSA BURCHETTE DIRECTOR 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $1,261,805 $1,218,149 $1,218,828 $43,656
2024 No data No data No data No data
2023 $1,398,390 $1,319,522 $991,046 $78,868
2022 $1,418,791 $1,317,855 $957,874 $100,936
2021 $1,052,176 $951,132 $798,655 $101,044
2020 $1,177,387 $947,433 $778,766 $229,954
2019 $1,172,593 $1,110,203 $597,466 $62,390
2018 $1,042,226 $778,695 $810,702 $263,531
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