REALTORS ASSOCIATION OF MAUI INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: REALTORS ASSOCIATION OF MAUI INC (EIN 23-7289710)
Tax period: 2012-10-01 to 2013-09-30
Filed: 2014-08-15
IRS object ID: 201432279349304848
Schema version: 2012v2.3
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 D
Schedule G
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-08-15T19:11:48-05:00	Timestamp
Tax Period End Date	2013-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CARBONARO DEMICHELE CPAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1885MAIN ST STE 408	AddressLine1
City	WAILUKU	City
State	HI	State
ZIP Code	96793	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237289710	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	REALTORS ASSOCIATION OF MAUI INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	REAL	NameControl
Phone	8088738585	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	441 ALA MAKANI PL	AddressLine1
City	KAHULUI	City
State	HI	State
ZIP Code	96732	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	J TERRY TOLMAN	Name
Title	CHIEF STAFF EXECUTIVE	Title
Phone	8088738585	Phone
Date Signed	2014-07-21	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PETER DEMICHELE	Name
Phone	8082425002	Phone
Date Prepared	2014-08-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	TERRY TOLMAN	NameOfPrincipalOfficerPerson
Gross Receipts	1458482	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.RAMAUI.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1977	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	THE PURPOSE OF THE REALTORS ASSOCIATION OF MAUI IS TO SERVE ITS MEMBERS BY PROVIDING PROGRAMS AND SERVICES TO ENHANCE MEMBERS' OPPORTUNITY AND ABILITY TO CONDUCT THEIR BUSINESSES SUCCESSFULLY, WITH INTEGRITY AND COMPETENCE. THE ASSOCIATION ADVOCATES AND PROMOTES THE PRESERVATION OF THE FUNDAMENTAL RIGHT TO OWN, TRANSFER, AND USE REAL PROPERTY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	19	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	19	NbrIndependentVotingMembers
Total Nbr Employees	9	TotalNbrEmployees
Total Nbr Volunteers	272	TotalNbrVolunteers
Total Gross UBI	928160	TotalGrossUBI
Net Unrelated Business Txbl Income	30422	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	367314	ContributionsGrantsPriorYear
Contributions Grants Current Year	342831	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1056575	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1050398	ProgramServiceRevenueCY
Investment Income Prior Year	40970	InvestmentIncomePriorYear
Investment Income Current Year	19915	InvestmentIncomeCurrentYear
Other Revenue Prior Year	39514	OtherRevenuePriorYear
Other Revenue Current Year	42222	OtherRevenueCurrentYear
Total Revenue Prior Year	1504373	TotalRevenuePriorYear
Total Revenue Current Year	1455366	TotalRevenueCurrentYear
Grants And Similar Amnts CY	51478	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	629410	SalariesEtcPriorYear
Salaries Etc Current Year	572020	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	886869	OtherExpensePriorYear
Other Expenses Current Year	900449	OtherExpensesCurrentYear
Total Expenses Prior Year	1516279	TotalExpensesPriorYear
Total Expenses Current Year	1523947	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-11906	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-68581	RevenuesLessExpensesCY
Total Assets BOY	2872980	TotalAssetsBOY
Total Assets EOY	2631654	TotalAssetsEOY
Total Liabilities BOY	1052722	TotalLiabilitiesBOY
Total Liabilities EOY	896002	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1820258	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1735652	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE PURPOSE OF THE REALTORS ASSOCIATION OF MAUI IS TO SERVE ITS MEMBERS BY PROVIDING PROGRAMS AND SERVICES TO ENHANCE MEMBERS' OPPORTUNITY AND ABILITY TO CONDUCT THEIR BUSINESSES SUCCESSFULLY, WITH INTEGRITY AND COMPETENCE. THE ASSOCIATION ADVOCATES AND PROMOTES THE PRESERVATION OF THE FUNDAMENTAL RIGHT TO OWN, TRANSFER, AND USE REAL PROPERTY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	EDUCATIONAL COURSES-TO TEACH REALTORS TO PERFORM MORE EFFECTIVELY AND WITH GREATER PROFESSIONALISM.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	MULTIPLE LISTING SERVICE-TO PROVIDE SERVICES, BENEFITS, AND TECHNOLOGY THAT ASSIST MEMBERS IN OPERATING SUCCESSFULLY, PROFITABLY, AND COMPETITIVELY IN ALL MARKET CONDITIONS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	OTHER MISCELLANEOUS PROGRAMS-TO PROVIDE SERVICES TO MEMBERS AND TO BE AN EFFECTIVE AND EFFICIENTLY MANAGED ORGANIZATION RESPONSIVE TO MEMBERS NEEDS.	Description

Field	Value	IRS element (for citing)
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	9	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	19	NbrVotingGoverningBodyMembers
Number Independent Voting Members	19	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	REALTORS ASSOCIATION OF MAUI INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8088738585	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	441 ALA MAKANI PL	AddressLine1
City	KIHEI	City
State	HI	State
ZIP Code	96753	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (20 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
P DENISE LA COSTA
PRESIDENT	1.50	X	X	0	0	0
VINCENT PALMIERI
SECRETARY	0.50	X	X	0	0	0
PATTY ANGULO
TREASURER	2.50	X	X	0	0	0
KEN HAYO
DIRECTOR	0.50	X		0	0	0
PAUL MACLAUGHLIN
DIRECTOR	0.50	X		0	0	0
ELAINE WALDOW
DIRECTOR	0.50	X		0	0	0
STEVE BAKER
DIRECTOR	0.50	X		0	0	0
TONI JOHNSON
DIRECTOR	0.50	X		0	0	0
LEE POTTS
DIRECTOR	0.50	X		0	0	0
DAVE FUTCH
DIRECTOR	0.50	X		0	0	0
JOSH JERMAN
DIRECTOR	0.50	X		0	0	0
JEANNIE WENGER
DIRECTOR	0.50	X		0	0	0
DENISE PROSSER
DIRECTOR	0.50	X		0	0	0
ALAN MUNIZ
DIRECTOR	0.50	X		0	0	0
REGGIE AUDANT
DIRECTOR	0.50	X		0	0	0
MIHAELA STOOPS
DIRECTOR	0.50	X		0	0	0
FELIX OSORNO
DIRECTOR	0.50	X		0	0	0
KEONE BALL
DIRECTOR	0.50	X		0	0	0
RHONDA HAY
DIRECTOR	0.50	X		0	0	0
TERRY TOLMAN
EXECUTIVE DI	40.00		X	97000	0	11344

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	97000	TotalReportableCompFromOrg
Total Other Compensation	11344	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MEYER COMPUTER INC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	59 KANOA ST	AddressLine1
City	WAILUKU	City
State	HI	State
ZIP Code	96793	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	TECHNICAL	DescriptionOfServices
Compensation	122775	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Membership Dues	341806	MembershipDues
Fundraising Events	1025	FundraisingEvents
Total Contributions	342831	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MULTIPLE LISTING SERVICE	518210	911590	911590
EDUCATIONAL COURSES	611710	102080		102080
CORPORATE SPONSORSHIPS	541800	16570	16570
OTHER MEMEBER REVENUE	561000	11038		11038
MEMBER MEETINGS	561000	9120		9120

Field	Value	IRS element (for citing)
Total Program Service Revenue	1050398	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	19915	TotalRevenueColumn
Exclusion	$19,915	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	1645	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	1645	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	1645	TotalRevenueColumn
Exclusion	$1,645	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	43693	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	1025	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	3116	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	40577	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1455366	TotalRevenueColumn
Related Or Exempt Function Income	122238	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	928160	UnrelatedBusinessRevenue
Exclusion	$21,560	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	51478	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	460784	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	66488	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	44748	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	17794	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13271	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	67399	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	18647	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	10204	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	37213	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	51222	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	17206	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	52397	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	14200	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
COGS	190907
WEB SEARCH EXPENSES	122755
MULTIPLE LISTING SUPPORT	62775
PROPERTY & EXCISE TAX	39898

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	184561	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1523947	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	476656	BOY
EOY	1051387	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	959048	BOY
EOY	380507	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	206680	BOY
EOY	11565	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	325	BOY
EOY	325	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	107131	BOY
EOY	42355	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1700953	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	555438	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1123140	BOY
EOY	1145515	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2872980	BOY
EOY	2631654	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	118409	BOY
EOY	120415	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	741232	BOY
EOY	588468	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	193081	BOY
EOY	187119	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1052722	BOY
EOY	896002	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1820258	BOY
EOY	1735652	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1820258	BOY
EOY	1735652	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2872980	BOY
EOY	2631654	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-68581	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	-16025	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	513000	OtherCostOrOtherBasis
Book Value	513000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	792150	OtherCostOrOtherBasis
Depreciation	243134	Depreciation
Book Value	549016	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	366689	OtherCostOrOtherBasis
Depreciation	283190	Depreciation
Book Value	83499	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	29114	OtherCostOrOtherBasis
Depreciation	29114	Depreciation

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1145515	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
HAWAII ASSOCIATION OF REALTORS	$93,420
NATIONAL ASSOCIATION OF REALTORS	$77,470
REALTORS POLITICAL ACTION	$16,229

Field	Value	IRS element (for citing)
Total Of Amounts	187119	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2012 AND 2011. IN DETERMINING RAM'S INCOME TAX LIABILITY RESULTING FROM THE TAXABLE ACTIVITIES, CERTAIN RAM EXPENSES ARE ALLOCATED TO THE MLS. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAI'I. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2008.	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GOLF	NameOfEvent1
Gross Receipts Event1	26787	GrossReceiptsEvent1
Gross Revenue Event1	26787	GrossRevenueEvent1
Name Of Event2	MAUI INSTALLATI	NameOfEvent2
Gross Receipts Event2	17931	GrossReceiptsEvent2
Charitable Contributions Event2	1025	CharitableContributionsEvent2
Gross Revenue Event2	16906	GrossRevenueEvent2
Other Direct Expenses Event2	3116	OtherDirectExpensesEvent2
Gross Receipts Total	44718	GrossReceiptsTotal
Charitable Contributions Total	1025	CharitableContributionsTotal
Gross Revenue Total Events	43693	GrossRevenueTotalEvents
Other Direct Expenses Total Events	3116	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	3116	DirectExpenseSummaryEvents
Net Income Summary	40577	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RAM COMMUNITY FOUNDATION	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	441 ALA MAKANI STREET	AddressLine1
City	KAHULUI	City
State	HI	State
ZIP Code	96793	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	134364350	EINOfRecipient
IRC Section	501C3	IRCSection
Amount Of Cash Grant	51478	AmountOfCashGrant
Purpose Of Grant	SCHOLARSHIP FUND	PurposeOfGrant

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE PURPOSE OF THE REALTORS ASSOCIATION OF MAUI IS TO SERVE ITS MEMBERS BY PROVIDING PROGRAMS AND SERVICES TO ENHANCE MEMBERS' OPPORTUNITY AND ABILITY TO CONDUCT THEIR BUSINESSES SUCCESSFULLY, WITH INTEGRITY AND COMPETENCE. THE ASSOCIATION ADVOCATES AND PROMOTES THE PRESERVATION OF THE FUNDAMENTAL RIGHT TO OWN, TRANSFER, AND USE REAL PROPERTY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE TAX RETURN WAS PRESENTED TO THE BOARD FOR REVIEW AND APPROVAL BEFORE FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE COMPANY REQUIRES EMPLOYEES TO DISCLOSE ANY SITUATION THAT REASON ABLY WOULD BE EXPECTED TO GIVE RISE TO ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. ALSO, DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE AND SIGN A DISCLOSURE AGREEMENT FORM ANNUALLY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES BASED ON THE ANNUAL BUDGET. THE BOARD OF DIRECTORS APPROVES ALL COMPENSATION PAID TO THE DIRECTOR, OFFICERS, AND OTHERS WHO EXERT CONTROL OVER THE ORGANIZATION. BEFORE APPROVING THE COMPENSATION, THE BOARD DETERMINES IF PAY IS COMPARABLE TO THE AMOUNTS PAID TO OTHERS WHO SERVE SIMILAR ROLES FOR SIMILAR ORGANIZATIONS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	SEE COMPENSATION PROCESS FOR TOP OFFICIAL.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	EDUCATIONAL COURSES 36,073 0 0 MAINTENANCE AND REPAIRS 34,254 0 0 BANK CHARGES 27,943 0 0 MISCELLANEOUS 26,554 0 0 SECURITY 17,381 0 0 EQUIPMENT RENTAL 12,318 0 0 OTHER EVENTS 12,202 0 0 TAXES 7,829 0 0 MEALS AND ENTERTAINMENT 6,967 0 0 MEMBERSHIP FEES 2,887 0 0 STAFF DEVELOPMENT 153 0 0

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	RAM COMMUNITY FOUNDATION INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	441 ALA MAKANI PLACE	AddressLine1
City	KAHULUI	City
State	HI	State
ZIP Code	96732	ZIPCode

Field	Value	IRS element (for citing)
EIN	134364350	EIN
Primary Activities	PART VII	PrimaryActivities
Exempt Code Section	501C3	ExemptCodeSection
Public Charity Status	7	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

Field	Value	IRS element (for citing)
Business Name Line1	RAM COMMUNITY FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Transaction Type	B	TransactionType
Amount Involved	51478	AmountInvolved
Method Of Amt Determination	CASH	MethodOfAmtDetermination

Form990 Schedule R Part VII Form990ScheduleRPartVII

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE R	ReturnReference
Explanation	PART II COLUMN B PRIMARY ACTIVITY REALTORS OF MAUI RAM COMMUNITY FOUNDATION PROVIDES SCHOLARSHIPS FOR HIGH SCHOOL STUDENTS WITH TIES TO MAUI WHO ARE PURSUING HIGHER EDUCATION OR TRAINING AND PROVIDES ASSISTANCE TO SCHOOLS OF MAUI	Explanation