KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: KAILUA VILLAGE BUSINESS IMPROVEMENT DISTRICT INC (EIN 30-0465878)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2022-12-06
IRS object ID: 202223409349300002
Schema version: 2021v4.2
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-12-06T06:29:52-06:00	ReturnTs
Tax Period End	2022-06-30	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	2021-07-01	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	2022-11-30	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAY	PersonFirstNm
Person Last	RUBENSTEIN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

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

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$974,275	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	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$34,872	PYContributionsGrantsAmt
CY Contributions Grants	$1,500	CYContributionsGrantsAmt
PY Program Service Revenue	$851,626	PYProgramServiceRevenueAmt
CY Program Service Revenue	$972,595	CYProgramServiceRevenueAmt
PY Investment Income	$177	PYInvestmentIncomeAmt
CY Investment Income	$180	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$886,675	PYTotalRevenueAmt
CY Total Revenue	$974,275	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	$903,950	PYOtherExpensesAmt
CY Other Expenses	$979,728	CYOtherExpensesAmt
PY Total Expenses	$903,950	PYTotalExpensesAmt
CY Total Expenses	$979,728	CYTotalExpensesAmt
PY Revenues Less Expenses	-$17,275	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$5,453	CYRevenuesLessExpensesAmt
Total Assets BOY	$433,325	TotalAssetsBOYAmt
Total Assets EOY	$463,904	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$433,325	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$463,904	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	$858,450	ExpenseAmt
Revenue	$972,595	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	$858,450	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	1	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	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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 (15 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
JOSH PORTER
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
NANCY SAKAMOTO
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
HOBBS LOWSON
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN ANDOH
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
ANTHONY GAND
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
CALVIN HIGA JR
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
AMANDA KALE
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
PERRY KEALOHA
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
RANDY KUROHARA
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
MANA PURDY
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
TOBY TANIGUCHI
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
REBECCA VILLEGAS
BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
IKAIKA RODENHURST
EX-OFFICIO BOARD MEMBER	5.00	Yes (X)		$0	$0	$0
HAMANA VENTURA
EX-OFFICIO BOARD MEMBER	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BLOCK BY BLOCK	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	640 SOUTH FOURTH STREET SUITE 110	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40202	ZIPCd

Field	Value	IRS element (for citing)
Services	ENVIRONMENTAL MAINTENANCE	ServicesDesc
Compensation	$666,403	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,500	GovernmentGrantsAmt
Total Contributions	$1,500	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS	811000	$912,316	$912,316
KOKUA KAILUA	900099	$55,279	$55,279
FIREWORKS	900099	$5,000	$5,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$972,595	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$180	TotalRevenueColumnAmt
Exclusion	$180	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$974,275	TotalRevenueColumnAmt
Related Or Exempt Func Income	$972,595	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$180	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$87,970	TotalAmt
Management And General	$87,970	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,641	TotalAmt
Management And General	$1,641	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,239	TotalAmt
Management And General	$5,239	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,823	TotalAmt
Program Services	$6,823	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,105	TotalAmt
Management And General	$19,105	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,782	TotalAmt
Management And General	$1,782	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,012	TotalAmt
Management And General	$1,012	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,387	TotalAmt
Management And General	$3,387	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
STREETSCAPE CLEANING &	$689,549	$689,549
COMMUNITY EVENTS	$81,722	$81,722
PLACEMAKING IMPROVEMENT	$48,942	$48,942
HOMELESS OUTREACH	$31,414	$31,414

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,142	TotalAmt
Management And General	$1,142	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$979,728	TotalAmt
Program Services	$858,450	ProgramServicesAmt
Management And General	$121,278	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$13,623	BOYAmt
EOY	$13,625	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$419,702	BOYAmt
EOY	$450,279	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	$433,325	BOYAmt
EOY	$463,904	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	$433,325	BOYAmt
EOY	$463,904	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$433,325	BOYAmt
EOY	$463,904	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$433,325	BOYAmt
EOY	$463,904	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$5,453	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$36,032	PriorPeriodAdjustmentsAmt
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	$172,024	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$104,918	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$42,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,872	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,500	CurrentTaxYearAmt
Total	$355,314	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$798,560	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$821,105	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$862,707	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$851,626	CurrentTaxYearMinus1YearAmt
Current Tax Year	$972,595	CurrentTaxYearAmt
Total	$4,306,593	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$970,584	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$926,023	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$904,707	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$886,498	CurrentTaxYearMinus1YearAmt
Current Tax Year	$974,095	CurrentTaxYearAmt
Total	$4,661,907	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	$4,661,907	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$514	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$799	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$715	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$177	CurrentTaxYearMinus1YearAmt
Current Tax Year	$180	CurrentTaxYearAmt
Total	$2,385	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$514	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$799	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$715	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$177	CurrentTaxYearMinus1YearAmt
Current Tax Year	$180	CurrentTaxYearAmt
Total	$2,385	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$971,098	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$926,822	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$905,422	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$886,675	CurrentTaxYearMinus1YearAmt
Current Tax Year	$974,275	CurrentTaxYearAmt
Total	$4,664,292	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99950	PublicSupportCY509Pct
Public Support PY509	0.99830	PublicSupportPY509Pct
Investment Income CY	0.00050	InvestmentIncomeCYPct
Investment Income PY	0.00050	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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 11 BOARD MEMBERS; 4 ARE APPOINTED BY COUNTY ORDINANCE.
FORM 990, PART VI, SECTION B, LINE 11B	A PRELIMINARY FORM 990 WAS PRESENTED TO OUR ORGANIZATION'S BOARD OF DIRECTORS (OR GOVERNING BODY) IN ORDER TO REVIEW THE FORM 990 FOR COMPLETENESS AND ACCURACY AND THAT THE REQUIRED INFORMATION AND DISCLOSURES WERE ADEQUATELY INCLUDED (DOCUMENTED) THROUGHOUT THE FORM 990 AND THE RELATED SCHEDULES BEFORE IT WILL BE APPROVED FOR SIGNATURE AND FINAL RELEASE AND SUBMISSION TO THE INTERNAL REVENUE SERVICE.
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.