KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC (EIN 30-0465878)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2024-12-11
IRS object ID: 202413469349300511
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-12-11T09:58:13-06:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	541029635	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	THOMPSON GREENSPON	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4035 RIDGE TOP RD SUITE 700	AddressLine1Txt
City	FAIRFAX	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22030	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	300465878	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KAILUA VILLAGE BUSINESS	BusinessNameLine1Txt
Business Name Line2	IMPROVEMENT DISTRICT INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	KAIL	BusinessNameControlTxt
Phone	8083267820	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	75-5751 KUAKINI HWY 202	AddressLine1Txt
City	KAILUAKONA	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96740	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAY RUBENSTEIN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8083267820	PhoneNum
Signature	2024-12-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TRACY M MOREY CPA	PreparerPersonNm
PTIN	P01521539	PTIN
Phone	7033858888	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JAY RUBENSTEIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	75-5751 KUAKINI HWY SUITE 202	AddressLine1Txt
City	KAILUAKONA	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96740	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,376,691	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.HISTORICKAILUAVILLAGE.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF OUR ORGANIZATION IS TO CREATE A MODEL SUSTAINABLE COMMUNITY THAT IS A BETTER PLACE TO INVEST, WORK, LIVE AND PLAY.	ActivityOrMissionDesc
Voting Members Governing Body	17	VotingMembersGoverningBodyCnt
Voting Members Independent	17	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	100	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$8,665	PYContributionsGrantsAmt
CY Contributions Grants	$17,540	CYContributionsGrantsAmt
PY Program Service Revenue	$1,280,027	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,358,875	CYProgramServiceRevenueAmt
PY Investment Income	$210	PYInvestmentIncomeAmt
CY Investment Income	$276	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,288,902	PYTotalRevenueAmt
CY Total Revenue	$1,376,691	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,120,039	PYOtherExpensesAmt
CY Other Expenses	$1,260,293	CYOtherExpensesAmt
PY Total Expenses	$1,120,039	PYTotalExpensesAmt
CY Total Expenses	$1,260,293	CYTotalExpensesAmt
PY Revenues Less Expenses	$168,863	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$116,398	CYRevenuesLessExpensesAmt
Total Assets BOY	$632,767	TotalAssetsBOYAmt
Total Assets EOY	$749,165	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$632,767	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$749,165	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION AND GOAL OF THE KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT, INC. IS TO PROVIDE COMMUNITY IMPROVEMENT SERVICES IN ORDER TO IMPLEMENT "CLEAN AND "SAFE" INITIATIVES. A SIGNIFICANT PORTION OF OUR ORGANIZATION'S BUDGET IS EARMARKED FOR ENHANCED PUBLIC SPACE MANAGEMENT AND SECURITY, STREETSCAPE, CLEANING, MAINTENANCE AND LANDSCAPING.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,115,318	ExpenseAmt
Revenue	$1,358,875	RevenueAmt
Desc	THE KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT, INC. IS A COLLABORATIVE EFFORT BETWEEN BUSINESSES, GOVERNMENT AND AREA RESIDENTS TO DEVELOP AND IMPLEMENT CREATIVE SOLUTIONS TO IMPROVE PUBLIC SPACES WITHIN KAILUA VILLAGE. DISTRICT LANDOWNERS, LESSEES OF LAND, COMMERCIAL TENANTS AND RESIDENTS ARE ASSESSED ACCORDING TO PROPERTY TAX VALUATIONS AND THESE ASSESSMENTS RETURN DIRECTLY TO THE DISTRICT TO FUND PROGRAMS AND IMPROVEMENTS. THE MISSION AND GOALS OF OUR ORGANIZATION ARE TO IMPLEMENT CLEAN AND SAFE MEASURES AND TO MARKET PUBLIC EVENTS TO IMPROVE COMMUNITY VIBRANCY. A SIGNIFICANT PORTION OF OUR ORGANIZATION'S BUDGET AND EFFORTS ARE EARMARKED FOR ENHANCED PUBLIC SPACE MANAGEMENT AND SECURITY, STREETSCAPE, CLEANING, MAINTENANCE, LANDSCAPE AND VARIOUS OTHER IMPROVEMENTS AND ENHANCEMENTS. IN ADDITION, PROFESSIONAL INFORMATION AND SAFETY OFFICERS ON PATROL DAILY WORK IN TANDEM WITH HAWAII COUNTY POLICE TO ADDRESS CRIMINAL BEHAVIOR. STREETSCAPE MAINTENANCE CREWS ENHANCE EXISTING COUNTY-PROVIDED SERVICES WITH SIDEWALK CLEANING AND TRASH PICK-UP. WE HAVE SUCCESSFULLY ACCOMPLISHED OUR STATED "MISSION AND "GOALS" FOR THE YEAR.	Desc
Total Program Service Expenses	$1,115,318	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	17	GoverningBodyVotingMembersCnt
Independent Voting Member	17	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROSS WILSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8083267820	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	75-5751 KUAKINI HWY SUITE 202	AddressLine1Txt
City	KAILUAKONA	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96740	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JAY RUBENSTEIN
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
NANCY SAKAMOTO
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
GLENNON GINGO
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
HOBBS LOWSON
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
TIM DALHOUSE
DIRECTOR	5.00	Yes (X)		$0	$0	$0
ANTHONY GAND
DIRECTOR	5.00	Yes (X)		$0	$0	$0
PAKA DAVIS
DIRECTOR	5.00	Yes (X)		$0	$0	$0
MICHAEL QUANAN
DIRECTOR	5.00	Yes (X)		$0	$0	$0
RANDY KUROHARA
DIRECTOR	5.00	Yes (X)		$0	$0	$0
BROCK STRATTON
DIRECTOR	5.00	Yes (X)		$0	$0	$0
TOBY TANIGUCHI
DIRECTOR	5.00	Yes (X)		$0	$0	$0
REBECCA VILLEGAS
COUNTY COUNCIL DESIGNEE	5.00	Yes (X)		$0	$0	$0
JACQUELINE AWA
DIRECTOR	5.00	Yes (X)		$0	$0	$0
ROBERT COMMAND
DIRECTOR	5.00	Yes (X)		$0	$0	$0
GABE WINKLER
EX-OFFICIO	5.00	Yes (X)		$0	$0	$0
STEVE PAUSE
EX-OFFICIO	5.00	Yes (X)		$0	$0	$0
HAMANA VENTURA
EX-OFFICIO	5.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BLOCK BY BLOCK
640 SOUTH FOURTH STREET SUITE 110	LOUISVILLE	KY	40202	ENVIRONMENTAL MAINTENANCE	$616,257
CURRENT EVENTS
75-5751 KUAKINI HWY STE 202	KAILUA KONA	HI	96740	MANAGEMENT	$110,980

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$17,540	AllOtherContributionsAmt
Total Contributions	$17,540	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS	811000	$1,249,139	$1,249,139
KOKUA KAILUA	900099	$89,111	$89,111
EVENT SPONSORSHIP	900099	$14,125	$14,125
FIREWORKS	900099	$6,500	$6,500

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,358,875	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$276	TotalRevenueColumnAmt
Exclusion	$276	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,376,691	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,358,875	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$276	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$90,765	TotalAmt
Management And General	$90,765	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,255	TotalAmt
Management And General	$7,255	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,213	TotalAmt
Program Services	$6,213	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,436	TotalAmt
Management And General	$28,436	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$12,050	TotalAmt
Management And General	$12,050	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,266	TotalAmt
Management And General	$1,266	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$4,568	TotalAmt
Management And General	$4,568	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STREETSCAPE CLEANING &	$702,913	$702,913
COMMUNITY EVENTS	$257,602	$257,602
PLACEMAKING IMPROVEMENT	$148,590	$148,590
DUES	$635		$635

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,260,293	TotalAmt
Program Services	$1,115,318	ProgramServicesAmt
Management And General	$144,975	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$13,628	BOYAmt
EOY	$13,631	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$619,139	BOYAmt
EOY	$735,534	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,036	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,036	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$632,767	BOYAmt
EOY	$749,165	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$632,767	BOYAmt
EOY	$749,165	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$632,767	BOYAmt
EOY	$749,165	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$632,767	BOYAmt
EOY	$749,165	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$116,398	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$34,872	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,500	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,665	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,540	CurrentTaxYearAmt
Total	$104,577	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$862,707	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$851,626	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$972,595	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,280,027	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,358,875	CurrentTaxYearAmt
Total	$5,325,830	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$904,707	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$886,498	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$974,095	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,288,692	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,376,415	CurrentTaxYearAmt
Total	$5,430,407	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$5,430,407	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$715	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$177	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$180	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$210	CurrentTaxYearMinus1YearAmt
Current Tax Year	$276	CurrentTaxYearAmt
Total	$1,558	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$715	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$177	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$180	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$210	CurrentTaxYearMinus1YearAmt
Current Tax Year	$276	CurrentTaxYearAmt
Total	$1,558	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$905,422	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$886,675	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$974,275	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,288,902	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,376,691	CurrentTaxYearAmt
Total	$5,431,965	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99970	PublicSupportCY509Pct
Public Support PY509	0.99960	PublicSupportPY509Pct
Investment Income CY	0.00030	InvestmentIncomeCYPct
Investment Income PY	0.00040	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,036	OtherCostOrOtherBasisAmt
Depreciation	$4,036	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	ALL LANDOWNERS WITHIN THE DISTRICT ARE AUTOMATICALLY MEMBERS OF KVBID INC.
FORM 990, PART VI, SECTION A, LINE 7A	DISTRICT MEMBERS ELECT 13 BOARD MEMBERS; 4 ARE APPOINTED BY COUNTY ORDINANCE.
FORM 990, PART VI, SECTION B, LINE 11B	KVBID AGENDIZES THE APPROVAL OF THE FINAL FORM 990 AT ITS REGULARY SCHEDULED BOARD MEETINGS. AFTER THE FINANCE COMMITTEE HAS REVIEWED IT.
FORM 990, PART VI, SECTION B, LINE 12C	OUR ORGANIZATION, UNDER THE DIRECTION OF THE BOARD OF DIRECTORS (OR GOVERNING BODY), ROUTINELY AND CONSISTENTLY REVIEWS, MONITORS AND ENFORCES COMPLIANCE WITH OUR POLICIES AND GUIDELINES IN ORDER TO EFFECTIVELY MANAGE AND MAINTAIN OUR ORGANIZATION TO THE HIGHEST POSSIBLE PROFESSIONAL STANDARDS AND ETHICS. IN ADDITION TO ENFORCING OUR POLICIES, PROCEDURES AND GUIDELINES THROUGHOUT THE YEAR, THE BOARD OF DIRECTORS TAKES A PROACTIVE APPROACH BY REVIEWING, IMPROVING AND ENHANCING EXISTING POLICIES, PROCEDURES AND GUIDELINES EACH YEAR SO THAT SUCH ACTIONS TAKEN BY THE BOARD OF DIRECTORS WOULD ULTIMATELY IMPROVE OUR EXISTING INTERNAL CONTROL PROCEDURES AND OUR IMPLEMENTATION OF SUCH INTERNAL CONTROL POLICIES AND PROCEDURES ON A CONSISTENT BASIS.
FORM 990, PART VI, SECTION C, LINE 19	THE BOARD OF DIRECTORS (OR GOVERNING BODY) RETAINS THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND CERTAIN OTHER ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS, AND INTERNAL CONTROL POLICIES AND PROCEDURES AT THE OFFICE AND ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.