KAUAI ISLAND UTILITY COOPERATIVE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- KAUAI ISLAND UTILITY COOPERATIVE (EIN 99-0346113)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-10-05
- IRS object ID
- 202112789349301666
- Schema version
- 2020v4.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-10-05T15:51:33-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 805 SW BROADWAY STE 1200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990346113 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAUAI ISLAND UTILITY COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KAUA | BusinessNameControlTxt |
| Phone | 8082464300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4463 PAHEE ST STE 1 | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967662000 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARISSA JONAS | PersonNm |
| Person Title | FINANCIAL VP & CFO | PersonTitleTxt |
| Phone | 8002468278 | PhoneNum |
| Signature | 2021-10-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KARISSA | PersonFirstNm |
| Person Last | JONAS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WENDY CAMPOS | PreparerPersonNm |
| PTIN | P00448102 | PTIN |
| Phone | 5032421447 | PhoneNum |
| Preparation | 2021-10-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID BISSELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4463 PAHEE ST STE 1 | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967662000 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $146,141,817 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.KIUC.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE POWER TO OUR MEMBERS IN A CONSERVATIVE AND SUSTAINABLE MANNER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 146 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $55,563 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $49,107 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $154,917,476 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $145,146,816 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,031,612 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,692,563 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$661,392 | PYOtherRevenueAmt |
| CY Other Revenue | -$729,774 | CYOtherRevenueAmt |
| PY Total Revenue | $156,287,696 | PYTotalRevenueAmt |
| CY Total Revenue | $146,109,605 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $69,751 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $80,743 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $7,225,706 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $7,414,742 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,295,549 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,689,235 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $146,696,690 | PYOtherExpensesAmt |
| CY Other Expenses | $135,924,885 | CYOtherExpensesAmt |
| PY Total Expenses | $156,287,696 | PYTotalExpensesAmt |
| CY Total Expenses | $146,109,605 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $347,042,029 | TotalAssetsBOYAmt |
| Total Assets EOY | $370,739,170 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $226,772,072 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $244,222,819 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $120,269,957 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $126,516,351 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE OTO PROVIDE RELIABLE POWER SAFELY THAT IS FAIRLY AND COMPETITIVELY PRICED, PRACTICE CONSERVATION AND EFFICIENT USE OF ENERGY RESOURCES AND INCREASE SUSTAINABLE POWER SUPPLY AND ENVIRONMENTAL STEWARDSHIP WHILE IMPROVING THE QUALITY OF LIFE FOR MEMBERS AND KAUA'I. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | GENERATED, TRANSMITTED AND DISTRIBUTED ELECTRICITY TO APPROXIMATELY 38,445 ACTIVE SERVICES AT YEAR END ON THE ISLAND OF KAUAI. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 114 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 146 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Members And Shr Gross Income | $144,755,899 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $2,404,250 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | 0 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORINNE CUARESMA CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8082468212 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4463 PAHEE ST STE 1 | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967662000 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| TEOFILO TACBIAN | |||||||||
| DIRECTOR | 15.00 | 1.00 | Yes (X) | $14,855 | $0 | $0 | |||
| PETER YUKIMURA | |||||||||
| TREASURER | 15.00 | 15.00 | Yes (X) | $13,687 | $0 | $0 | Yes (X) | ||
| ALLAN SMITH | |||||||||
| CHAIRMAN | 15.00 | 14.00 | Yes (X) | $13,217 | $0 | $0 | Yes (X) | ||
| JANET KASS | |||||||||
| DIRECTOR | 6.50 | 0.00 | Yes (X) | $12,270 | $0 | $0 | |||
| DEE CROWELL | |||||||||
| DIRECTOR | 12.00 | 0.00 | Yes (X) | $12,033 | $0 | $0 | |||
| JIM MAYFIELD | |||||||||
| DIRECTOR | 15.00 | 0.00 | Yes (X) | $12,025 | $0 | $0 | |||
| CALVIN MURASHIGE | |||||||||
| SECRETARY | 9.00 | 0.00 | Yes (X) | $11,796 | $0 | $0 | Yes (X) | ||
| DAVID IHA | |||||||||
| DIRECTOR | 5.00 | 1.00 | Yes (X) | $11,552 | $0 | $0 | |||
| JAN TENBRUGGENCATE | |||||||||
| VICE CHAIR | 15.00 | 15.00 | Yes (X) | $11,319 | $0 | $0 | Yes (X) | ||
| DAVID BISSELL | |||||||||
| CEO | 60.00 | 1.00 | $1,083,033 | $0 | $102,345 | Yes (X) | |||
| KARISSA JONAS | |||||||||
| FINANCIAL VP & CFO | 50.00 | 0.00 | $261,984 | $0 | $104,034 | Yes (X) | |||
| MAILE ALFILER | |||||||||
| MEMBER SERVICES MANAGER | 50.00 | 1.00 | $158,344 | $0 | $163,656 | Yes (X) | |||
| BRAD ROCKWELL | |||||||||
| CHIEF OF OPERATIONS | 55.00 | 0.00 | $234,293 | $0 | $76,082 | Yes (X) | |||
| CAREY KOIDE | |||||||||
| T&D MANAGER (RETIRED) | 40.00 | 0.00 | $185,001 | $0 | $76,623 | Yes (X) | |||
| JOHN COX | |||||||||
| T&D MANAGER | 43.00 | 0.00 | $163,200 | $0 | $61,206 | Yes (X) | |||
| PATRICK MALAMA | |||||||||
| PRIMARY TROUBLEPERSON | 40.00 | 5.00 | $208,695 | $0 | $189,157 | Yes (X) | |||
| TOM YAMAMOTO | |||||||||
| PRIMARY TROUBLEPERSON | 40.00 | 0.00 | $210,690 | $0 | $61,437 | Yes (X) | |||
| ELIZABETH UBAY | |||||||||
| HR & SAFETY MANAGER | 50.00 | 0.00 | $198,687 | $0 | $62,724 | Yes (X) | |||
| TRAVIS OTTO | |||||||||
| PRIMARY TROUBLEPERSON | 50.00 | 0.00 | $197,620 | $0 | $55,224 | Yes (X) | |||
| HARLEY ECKERT FINANCIAL | |||||||||
| PLANNING & STRATEGY MGR (RETIRED) | 40.00 | 0.00 | $195,561 | $0 | $18,720 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,209,862 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $971,208 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 89 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WAALANI ENTERPRISES LLC | |||||
| PO BOX 798 | LAWAI | HI | 96765 | GRADING AND EXCAVATING | $1,190,083 |
| MCMILLEN LLC | |||||
| 1401 SHORELINE DRIVE SUITE 100 | BOISE | ID | 83702 | ENGINEERING SERVICES | $804,125 |
| HALLUX ECOSYSTEM RESTORATION LLC | |||||
| 1544 HALEUKANA ST UNIT 2 | LIHUE | HI | 96766 | PREDATOR CONTROL CONSULTANTS | $616,161 |
| MORIHARA LAU & FONG LLP | |||||
| 841 BISHOP ST STE 400 | HONOLULU | HI | 96813 | LEGAL SERVICES | $546,962 |
| HAWAIIAN ISLAND TECHNOLOGIES LLC | |||||
| 2530 KIPUKA ST | KOLOA | HI | 96756 | IT SERVICES | $461,559 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ELECTRICITY | 221000 | $135,958,087 | $135,958,087 |
| SERVICE FEES & OTHER | 221000 | $9,188,729 | $9,188,729 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $145,146,816 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,692,563 | TotalRevenueColumnAmt |
| Exclusion | $1,692,563 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $87,775 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $32,212 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $55,563 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,563 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $55,563 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PATRONAGE ALLOCATIONS | 900099 | $250,861 | $250,861 |
| NONOPERATING & OTHER | 900099 | $96,608 | $96,608 |
| NET LOSS FROM SUBS | 900099 | -$1,132,806 | -$1,132,806 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$785,337 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,109,605 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $144,361,479 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $55,563 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,692,563 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,743 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,414,742 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,689,235 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,209 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,302,276 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,739,457 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UNRELATED BUSINESS TAX | $10,129 |
| POWER COST | $75,685,307 |
| ADMINISTRATIVE | $17,507,671 |
| OTHER TAXES | $12,214,991 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,334,845 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,109,605 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,184,928 | BOYAmt |
| EOY | $17,779,425 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,254,999 | BOYAmt |
| EOY | $10,450,510 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,175,034 | BOYAmt |
| EOY | $16,334,353 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,760,123 | BOYAmt |
| EOY | $2,002,488 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $575,756,950 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $316,110,457 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,466,298 | BOYAmt |
| EOY | $259,646,493 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,197,769 | BOYAmt |
| EOY | $30,301,164 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,002,878 | BOYAmt |
| EOY | $34,224,737 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,042,029 | BOYAmt |
| EOY | $370,739,170 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,889,084 | BOYAmt |
| EOY | $16,367,022 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,767,960 | BOYAmt |
| EOY | $215,073,637 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,115,028 | BOYAmt |
| EOY | $12,782,160 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,772,072 | BOYAmt |
| EOY | $244,222,819 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550 | BOYAmt |
| EOY | $565 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,269,407 | BOYAmt |
| EOY | $126,515,786 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,269,957 | BOYAmt |
| EOY | $126,516,351 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,042,029 | BOYAmt |
| EOY | $370,739,170 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $246,805 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$3 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $5,999,592 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,186,757 | OtherCostOrOtherBasisAmt |
| Book Value | $10,186,757 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,591,331 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,381,431 | DepreciationAmt |
| Book Value | $23,209,900 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $487,894,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $291,729,026 | DepreciationAmt |
| Book Value | $196,165,703 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,084,133 | OtherCostOrOtherBasisAmt |
| Book Value | $30,084,133 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $259,646,493 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS IN ASSOCIATED ORGS | $1,798,546 | C |
| INVESTMENTS IN SUBSIDIARY COMPANIES | $28,165,118 | C |
| RURAL ECONOMIC DEVELOPMENT LOANS | $337,500 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $30,301,164 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ACCRUED UNBILLED REVENUE | $7,349,891 |
| SPECIAL DEPOSITS | -$755 |
| DEFERRED DEBITS | $26,862,217 |
| POST-RETIREMENT BENEFIT ASSET | $13,384 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $34,224,737 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS | $10,872,902 |
| CUSTOMER DEPOSITS | $1,283,952 |
| OTHER LIABILITIES | $625,306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,782,160 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME, IF ANY. THE COOPERATIVE ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. AS OF DECEMBER 31, 2020 AND 2019, THE COOPERATIVE DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE COOPERATIVE FILES AN EXEMPT ORGANIZATION AND UNRELATED BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND THE CORPORATE SUBSIDIARIES FILE A CORPORATE RETURN IN THE U.S. FEDERAL AND STATE OF HAWAII JURISDICTIONS. THE COOPERATIVE IS NOT EXEMPT UNDER HAWAII REVISED STATUTES FROM STATE INCOME TAXES; HOWEVER, MARGINS THAT ARE ALLOCATED WITHIN A SPECIFIC TIME PERIOD ARE CONSIDERED A DEDUCTION FOR STATE INCOME TAX PURPOSES. FOR THE STATE OF HAWAII, THE COOPERATIVE IS ALSO ASSESSED A 5.885% OF GROSS REVENUES PUBLIC SERVICE COMPANY TAX IN LIEU OF GENERAL EXCISE TAXES AND COUNTY REAL PROPERTY TAXES. ALSO, THE COOPERATIVE IS ASSESSED A 0.5% OF GROSS REVENUES PUBLIC UTILITY COMMISSION FEE. FOR THE COUNTY OF KAUA'I, HAWAII, THE COOPERATIVE IS ASSESSED A 2.5% FRANCHISE FEE ON GROSS REVENUES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| KAUAI UNITED WAY | |||||||||
| PO BOX 1087 | LIHUE | HI | 96766 | 990146288 | 501(C)(3) | $29,339 | NOT APPLICABLE | NOT APPLICABLE | CHARITABLE GIVING |
| KIUC CHARITABLE FOUNDATION | |||||||||
| 4463 PAHEE ST STE 1 | LIHUE | HI | 967662000 | 510592268 | 501(C)(3) | $24,403 | NOT APPLICABLE | NOT APPLICABLE | RELATED EXEMPT OPERATIONS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | KAUAI UNITED WAY IS A NON-PROFIT, VOLUNTEER-DRIVEN ORGANIZATION, DEDICATED TO SERVING THE SOCIAL NEEDS OF KAUAI SINCE 1943. PARTICIPATING AGENCIES ARE MONITORED THROUGHOUT THE YEAR TO MAKE SURE THAT PROGRAMS CONTINUE TO BE ADMINISTERED EFFICIENTLY AND WITHIN GUIDELINES. THE COOPERATIVE RELIES ON THE DONEE ORGANIZATIONS TO USE THE FUNDS AS INTENDED BY THE COOPERATIVE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID BISSELL | ||||||||||||||
| CEO | $525,215 | $0 | $0 | $0 | $557,818 | $0 | $82,984 | $0 | $19,361 | $0 | $1,185,378 | $0 | $0 | $0 |
| KARISSA JONAS | ||||||||||||||
| FINANCIAL VP & CFO | $261,292 | $0 | $0 | $0 | $692 | $0 | $81,567 | $0 | $22,467 | $0 | $366,018 | $0 | $0 | $0 |
| MAILE ALFILER | ||||||||||||||
| MEMBER SERVICES MANAGER | $134,714 | $0 | $23,010 | $0 | $620 | $0 | $141,243 | $0 | $22,413 | $0 | $322,000 | $0 | $0 | $0 |
| BRAD ROCKWELL | ||||||||||||||
| CHIEF OF OPERATIONS | $202,469 | $0 | $30,522 | $0 | $1,302 | $0 | $53,669 | $0 | $22,413 | $0 | $310,375 | $0 | $0 | $0 |
| CAREY KOIDE | ||||||||||||||
| T&D MANAGER (RETIRED) | $152,002 | $0 | $31,957 | $0 | $1,042 | $0 | $69,038 | $0 | $7,585 | $0 | $261,624 | $0 | $0 | $0 |
| JOHN COX | ||||||||||||||
| T&D MANAGER | $144,461 | $0 | $17,291 | $0 | $1,448 | $0 | $38,739 | $0 | $22,467 | $0 | $224,406 | $0 | $0 | $0 |
| PATRICK MALAMA | ||||||||||||||
| PRIMARY TROUBLEPERSON | $207,800 | $0 | $0 | $0 | $895 | $0 | $168,337 | $0 | $20,820 | $0 | $397,852 | $0 | $0 | $0 |
| TOM YAMAMOTO | ||||||||||||||
| PRIMARY TROUBLEPERSON | $209,794 | $0 | $0 | $0 | $896 | $0 | $39,024 | $0 | $22,413 | $0 | $272,127 | $0 | $0 | $0 |
| ELIZABETH UBAY | ||||||||||||||
| HR & SAFETY MANAGER | $169,186 | $0 | $28,809 | $0 | $692 | $0 | $54,932 | $0 | $7,792 | $0 | $261,411 | $0 | $0 | $0 |
| TRAVIS OTTO | ||||||||||||||
| PRIMARY TROUBLEPERSON | $197,140 | $0 | $0 | $0 | $480 | $0 | $32,257 | $0 | $22,967 | $0 | $252,844 | $0 | $0 | $0 |
| HARLEY ECKERT FINANCIAL | ||||||||||||||
| PLANNING & STRATEGY MGR (RETIRED) | $162,110 | $0 | $31,846 | $0 | $1,605 | $0 | $0 | $0 | $18,720 | $0 | $214,281 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4B | DAVID BISSELL: AMOUNT PAID - $529,633 KIUC ADOPTED A SUPPLEMENTAL EXECUTIVE BENEFIT RESTORATION ("EBR") PLAN, EFFECTIVE JANUARY 1, 2015. THE EBR PLAN IS A NON-QUALIFIED PLAN MAINTAINED BY KIUC. BENEFITS UNDER THE EBR PLAN ARE BASED ON THE DIFFERENCE BETWEEN AMOUNTS WITHOUT INTERNAL REVENUE SERVICE (IRS) QUALIFIED PENSION PLAN LIMITS ON COMPENSATION AND BENEFITS AND THOSE WITH SUCH LIMITS AS DETERMINED UNDER THE PROVISION OF THE NRECA RS PLAN. THERE IS A RISK OF FORFEITURE IF PARTICIPANTS LEAVE THE COMPANY PRIOR TO BECOMING FULLY VESTED IN THE EBR PLAN. |
| PART II, COLUMN C: | INCLUDED IN COLUMN C IS THE CHANGE IN ACTUARIAL VALUE FOR THE DEFINED BENEFIT PLAN RATHER THAN THE ACTUAL EXPENSE OF THE COOPERATIVE FOR THIS PLAN, AS FOLLOWS: DAVID BISSELL: REPORTED CHANGE - $73,294 ACTUAL EXPENSE - $72,590 KARISSA JONAS: REPORTED CHANGE - $71,877 ACTUAL EXPENSE - $65,798 MAILE ALFILER: REPORTED CHANGE - $135,723 ACTUAL EXPENSE - $47,880 BRAD ROCKWELL: REPORTED CHANGE - $45,439 ACTUAL EXPENSE - $48,355 CAREY KOIDE: REPORTED CHANGE - $63,035 ACTUAL EXPENSE - $59,396 JOHN COX: REPORTED CHANGE - $32,829 ACTUAL EXPENSE - $34,857 PATRICK MALAMA: REPORTED CHANGE - $159,830 ACTUAL EXPENSE - $34,695 TOM YAMAMOTO: REPORTED CHANGE - $30,500 ACTUAL EXPENSE - $23,210 ELIZABETH UBAY: REPORTED CHANGE - $48,021 ACTUAL EXPENSE - $43,558 TRAVIS OTTO: REPORTED CHANGE - $24,219 ACTUAL EXPENSE - $23,210 HARLEY ECKERT: REPORTED CHANGE - $0 ACTUAL EXPENSE - $42,071 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | KIUC HAS APPROXIMATELY 26,359 MEMBERS. THE MEMBERSHIP FEE IS $.01 PER MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH DIRECTOR IS ELECTED TO A 3-YEAR TERM. THE 9 DIRECTOR'S TERMS ARE STAGGERED SUCH THAT EACH YEAR 3 DIRECTOR SEATS ARE UP FOR ELECTION. EACH CURRENT MEMBER IS ENTITLED TO CAST A BALLOT AND VOTE FOR 3 DIRECTORS TO FILL THE 3 VACANT SEATS, REGARDLESS OF THEIR BILLING AMOUNT. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE COOPERATIVE DOES NOT HAVE COMMITTEES WITH BOARD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | 1) AFTER THE COMPLETED FORM 990 IS RECEIVED FROM THE TAX PREPARER, THE CONTROLLER WILL PERFORM A DETAILED REVIEW OF THE FORM 990, INCLUDING VERIFYING THE FIGURES TO THE BOOKS OF RECORD. 2) THE CFO WILL PERFORM A MORE GENERAL REVIEW OF THE FORM 990 FOR REASONABLENESS. 3) THE FORM 990 WILL BE MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR INDIVIDUAL REVIEW. IF THE DIRECTORS HAVE ANY QUESTIONS ABOUT THE FORM 990, THE CFO WILL MEET WITH THEM TO ANSWER THEIR QUESTIONS. 4) THE FORM 990 WILL BE FILED WITH THE IRS FOLLOWING THIS PROCESS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS COVERED BY THIS POLICY. 1) THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT EXISTS. 2) THE BOARD OF DIRECTORS REVIEWS ACTUAL CONFLICTS. 3) ANY PERSON COVERED BY THIS POLICY WHO IS DEEMED TO HAVE A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISION IN THE TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A | ALL NON-BARGAINING UNIT [NBU] EMPLOYEES' SALARIES ARE DETERMINED IN ACCORDANCE WITH NRECA'S COMPENSATE SALARY PLAN. IN ADDITION, THE BOARD CONSULTS WITH NRECA COMPENSATION CONSULTANTS REGARDING THE CEO'S COMPENSATION. THIS PROCESS IS UNDERTAKEN ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS 990 AVAILABLE TO THE PUBLIC ON ITS WEBSITE AND UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS BYLAWS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THEIR WEBSITE AND UPON REQUEST. |
| FORM 990, PART VII, SECTION A, LINE 1A: | THE COMPENSATION FOR DAVID BISSELL, CEO INCLUDES A ONE-TIME SUPPLEMENTAL RETIREMENT BENEFIT REPORTED IN COLUMN (D). THIS PAYMENT IS ALSO REPORTED ON SCHEDULE J, LINE 4B. |
| FORM 990, PART XI, LINE 9: | CHANGE IN OTHER EQUITY 96,409. CHANGE IN MEMBERSHIPS 15. PATRONAGE NET MARGIN 7,414,742. RETIREMENT OF CAPITAL CREDITS -1,511,574. |
| FORM 990, PART XII, LINE 2C: | THERE WERE NO CHANGES IN PROCEDURE FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIUC CHARITABLE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4463 PAHEE ST STE 1 | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967662000 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510592268 | EIN |
| Primary Activities | FOUNDATION | PrimaryActivitiesTxt |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAUAI ISLAND UTILITY COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIUC RENEWABLE SOLUTIONS TWO LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4463 PAHEE ST STE 1 | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967662000 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461502179 | EIN |
| Primary Activities | SOLAR POWER GENERATION | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Predominant Income Type | N/A | PredominantIncomeTypeTxt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KIUC RENEWABLE SOLUTIONS ONE LLC | ||||||||||||
| 4463 PAHEE ST STE 1 | LIHUE | HI | 967662000 | 453822840 | SOLAR POWER GENERATION | DE | KAUAI ISLAND UTILITY COOPERATIVE | C | -$2,535,541 | $31,457,778 | 1.00000 | Yes (1) |
| KIUC RENEWABLE SOLUTIONS TWO HOLDINGS LLC | ||||||||||||
| 4463 PAHEE ST STE 1 | LIHUE | HI | 967662000 | 463410355 | HOLDING COMPANY FOR SOLAR POWER GENERATION | DE | KAUAI ISLAND UTILITY COOPERATIVE | C | $779,485 | -$1,170,640 | 1.00000 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | Yes (1) | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| KIUC RENEWABLE SOLUTIONS ONE LLC | ||
| A | $893,817 | CASH |
| KIUC RENEWABLE SOLUTIONS ONE LLC | ||
| H | $2,659,744 | CASH |
| KIUC RENEWABLE SOLUTIONS ONE LLC | ||
| Q | $299,259 | CASH |
| KIUC RENEWABLE SOLUTIONS ONE LLC | ||
| S | $498,453 | CASH |
| KIUC RENEWABLE SOLUTIONS TWO LLC | ||
| D | $13,951,724 | CASH |
| KIUC RENEWABLE SOLUTIONS TWO LLC | ||
| H | $2,573,024 | CASH |
| KIUC RENEWABLE SOLUTIONS TWO LLC | ||
| Q | $79,132 | CASH |