About Darla Ellingson

This author has not yet filled in any details.
So far Darla Ellingson has created 16 blog entries.

Condominium complexes sued over shoreline access

Maui News, Jan. 20: Three West Maui condominium complexes are being sued individually over shoreline access issues in 2nd Circuit Environmental Court by two environmental groups and two watermen. The plaintiffs are Na Papa’i Wawae ‘Ula’ula, a West Maui shoreline and Native Hawaiian practices protection group; the West Maui Preservation Association; and longtime West Maui watermen Kanamu Balinbin and Archie Kalepa. The defendants are the Napili Point II, Hale Mahina and Hoyochi Nikko, all condo [...]

2018-02-01T04:33:56+00:00 Community|

What You Need to Know About Emergency Alerts

If you are still reeling from last week's false ballistic missile alert in Hawaii, now is good time to learn more about our emergency alert system. Alerting the community to an emergency and how to deal with it has evolved well past ringing a bell in the village square to state-of-the-art digital technology to distribute messages. Alert delivery is built into cell phones and other devices, and there are a variety of apps to supplement the official government system. However, mistakes can happe [...]

2018-02-05T15:26:10+00:00 Community|

HB832: Fiduciary Changes for HOA Directors

HB832 became law on July 1, 2017, and condominium associations should be well versed in the ramifications. In summary, the law specifies condominium boards may be in violation of fiduciary duty, and could be held personally liable, for violating the mediation and arbitration requirements of the condominium law (there are some exceptions). It also allows association member participation in board meetings pursuant to rules established, requires board meeting notices to list items on the meeting [...]

It’s a New Year- Get Your Computer Organized!

January is designated as Clean up your Computer Month Your computer is a tool to support your busy life. However, if you don’t take care of it once in a while, it could slow down or even fail- likely when you need it most. Getting organized and backing up files will help you get 2018 off to an efficient start on a productive new year. First, backup Best practices suggest that before you start clearing the clutter on your computer, you back up all of your data. You can do this either to an exte [...]

2017-12-31T10:08:32+00:00 Lifestyle|

Holiday Party Liability Considerations for Associations

December, and sometimes January, is filled with holiday parties. It’s a great time for your community to get together, recognize the hard work of staff and volunteers, and socialize. We’ve culled a few tips from experts on holiday events for homeowners associations, so there is joy and not heartache in your celebration. From traditional holiday parties to those done in association with a winter board meeting, best practices suggest gatherings not be focused on religious beliefs in order to be [...]

Rising Interest Rates and the Effect on Real Estate

The Federal Reserve raised its benchmark interest rate a quarter of a point this week- just the fifth time during the recovery period of our nation’s most recent financial crisis. So what does that mean for home buyers and sellers? The short answer is, take advantage of the market as soon as possible. We could be in for a period of fluctuations. The Fed predicts interest rates will climb three more times in 2018. These predictions are fueled by economic growth and low unemployment. Last Friday [...]

2017-12-19T11:53:21+00:00 Financial|

Financial Audits of Condominium Associations

Considering a financial audit? We'll review financial audits of condominium associations (Chapter 514B). There is no audit requirement for Planned Community Associations (Chapter 421J). Most Board of Directors of condominium associations and their managing agents do not give much thought to the auditor’s report. As long as the auditor issues a “clean opinion” it would seem that everything is okay. Typically, there is no follow-up meeting with the auditor and a member(s) of the Board after the [...]

2017-10-17T15:37:18+00:00 Financial|

Solar Energy Credit Pass-Thru to Unit Owners

Maui County has the highest electrical rates in the nation. Currently, that rate averages $0.38/kwh for homeowner associations. Hawaii as a whole has more photovoltaic (PV) panels installed per capita than any other state in the nation. So, it makes a great deal of sense for associations to start the discussion on whether installing solar photovoltaic (“PV”) systems make sense. Can Unit Owners in a Homeowner Association Take Advantage of the Federal and State Solar Energy Tax Credits? The a [...]

2017-10-17T13:39:56+00:00 Renewable Energy|

Tax Issues for Owners in Homeowner Type Associations

There are various income and related tax issues faced by unit owners in homeowner type associations. Due to space limitations, it is not meant to be a comprehensive discussion of these tax issues. Such a document would easily run to several hundred pages. Our hope is that you are made aware of these issues and to stimulate discussions with your professional tax preparer. This paper addresses tax returns filed by individuals. It does not deal with corporations, S-corporations, partnerships, tim [...]

2017-10-17T19:19:43+00:00 Tax Issues|

Replacement Reservers for Condominium Associations

Replacement reserve law as it applies to condominiums can be complex. We'll navigate through its history, legal requirements, tax issues accounting and calculation. The definition of “replacement reserves " is defined in the law as "... funds for the upkeep, repair, or replacement of those parts of the property, including but not limited to roofs, walls, decks, paving, and equipment, that the association is required to maintain." The funding of replacement reserves by condominiums is required [...]

2017-10-17T19:29:12+00:00 Financial|
Click for the BBB Business Review of this TBD in Wailuku HI