Mililani Town Association EIN 99-6015708

Mililani Town Association

EIN  99-6015708 Membership association Mililani, HI Founded 1968
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 7/22/26 · see original filing: IRS
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Size
$10–100M
What they do
Maintains recreation centers, swimming pools, and tennis courts for public benefit.
Leadership
David O'Neal · General Manager · $270K
Money in and out
$11.4M revenue, $12.2M expenses
Bottom line
-7% operating surplus

Maintains recreation centers, swimming pools, and tennis courts for public benefit. For fiscal year 2025 it reported $11.4M in revenue, $12.2M in expenses, and $20.9M in net assets.Pt I

Membership & operating revenue · FY2025
Total revenue
$11.4M
Pt VIII · Ln 12
Total expenses
$12.2M
Pt IX · Ln 25
Net assets
$20.9M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$773K
Where spending went · Part IX cols B–D
Program services $0.59 Management & general $0.41
Operating surplus
-7%
revenue over expenses▼ -126% vs prior filing year
Earned revenue
76%
of revenue from program services & dues▲ +20% vs prior filing year
Payroll share
60%
of spending is salaries & benefits▲ +2% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$11.4M
FY2025▼ -25%
Expenses
$12.2M
FY2025▲ +7%
Total assets
$33.6M
FY2025▲ +1%
Total liabilities
$12.7M
FY2025▲ +8%
Total revenue
$11.4M
Pt VIII · Ln 12
Total expenses
$12.2M
Pt IX · Ln 25
Net assets
$20.9M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$773K
Total assetsPt X · Ln 16$33.6M
Program-expense ratioPt IX · col B59%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

2 program services account for $7.2M of program spending, described in the organization's own filed words · FY2024.
01

The Association lessens the burden of government by maintaining the grass located on the street median on public streets owned by the city and county of Honolulu. The Association also maintains greenbelts, perimeter walls and three parks located within the community.

$7.2Mprogram expense
02

The Association operates and maintains seven recreational facilities with amenities including a gym, basketball court, coffee shop, four tot-lots, two tennis courts, eight pickleball courts, one waterslide, and six swimming pools.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMililani Town Association
EINHdr · item D99-6015708
Principal addressHdr · item CMililani, HI
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1968
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(4) · active
NTEE classificationIRS BMFHousing (L50)
Ruling yearIRS BMFApr 2016

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
General Manager
$270,000Pt VII · Sec A
$134,908Pt VII · Sec A
Covenant and Design Manager
$134,160Pt VII · Sec A
Landscape Manager
$131,249Pt VII · Sec A
Aquatics Manager
$128,171Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

David O'Neal’s $270K as General Manager is at the 72nd percentile of top reported officer pay among 672 $10–100M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2021
David Oneal$370,250$207,308
David O'Neal$270,000$252,692
Lynelle Tamashiro$134,908$124,727$119,071$113,853
Katherine Cueva$134,160$124,379$118,699$113,357
Darryl Barbadillo$131,249$121,635$115,890$111,007
Jared Kaleo Perreira$128,171$118,949$113,289$108,197

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$8.7M · 76%
Other revenue$1.9M · 17%
Investment income$852K · 7%
Program service revenue76%$8.7M
Other revenue17%$1.9M
Investment income7%$852K
Total revenueLn 12$11.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.59 Management & general $0.41
Program services59%$7.2M
Management & general41%$5.0M
Total functional expensesLn 25$12.2M

Balance Sheet

Part X · end of year
CashLn 1$4.8M
Total assetsLn 16$33.6M
Total liabilitiesLn 26$12.7M
Total net assetsLn 32$20.9M
Months of cash on handcomputed4.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $16.1M · Operating expenses/yr $12.2M
15.8 months
Where the money goes
Program services
Program services $7.2M · Total expenses $12.2M
59%
Management & General
Management & general $5.0M · Total expenses $12.2M
41%
Fundraising
Fundraising $0 · Total expenses $12.2M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $11.4M
0%
Government reliance
Government grants — · Total revenue $11.4M
Earned-income share
Program service revenue $8.7M · Total revenue $11.4M
76%
Investment reliance
Investment income $852K · Total revenue $11.4M
+7%
Program self-sufficiency
Program service revenue $8.7M · Total expenses $12.2M
71%
Growth & trend
Revenue growth (YoY)
This year $11.4M · Prior year $15.3M
-25%
Revenue CAGR
FY2020 $9.6M · FY2024 $11.4M
+4%
Net-asset trend (YoY)
End of year $20.9M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $11.4M · Expenses $12.2M
-7%
Liabilities-to-Assets
Total liabilities — · Total assets $33.6M
Net-asset ratio
Net assets $20.9M · Total assets $33.6M
62%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $11.3M · Total assets (Pt X, ln 16) $33.6M
34%
People & payroll
Highest Reported Total Compensation
Individual David O'Neal · Reported title General Manager · Highest reported compensation $270K · Total expenses $12.2M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $7.3M · Total expenses $12.2M
60%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 59%
Overhead ratio 41%
Revenue growth -25%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$11.4M revenue · viewing · ⤓ 990 PDF
FY2024$15.3M revenue · ⤓ 990 PDF
FY2023$11.6M revenue · ⤓ 990 PDF
FY2022not on file
FY2021$9.6M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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