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Leilani board reports missing records, unpaid payroll taxes and legal bills left by prior board
Summary
President Richard Willing told members the new board found inaccurate membership and billing records, unpaid payroll taxes and overdue legal bills left by the previous board; the treasurer reported total reserves of $249,129.42 and recent income and expenses.
President Richard Willing told the Leilani Community Association on Jan. 8 that the board inherited “payroll taxes that were not filed correctly and not paid in a timely manner,” along with missing receipts, incomplete files and overdue legal bills that could expose the association to fines.
The treasurer reported combined account balances of $249,129.42 across association accounts. Reported balances included BOH Checking $112,627.02; BOH Reserves $39,321.37; HFS Checking $4,567.59; HFS Reserves $57,393.45; and a Recreation Fund balance of $30,219.89. Recent income items listed were dues of $7,097.93, transfer fees of $4,700.00 and cell‑tower revenue of $3,957.50. Expenses for the period were listed at $22,173.20.
Board members and members in attendance discussed the need to follow established audit blueprints and improve billing processes. Members agreed to align billing with the fiscal year and send bills at the end of March going forward. The board earlier in the meeting approved the Dec. 11, 2025 minutes unanimously.
The association did not record any formal motions on debt collection or tax remediation during the meeting; next steps on addressing unpaid taxes and legal bills were not specified on the record.
