2024-12-25T23:40:30-05:00 2023-12-31 990EZ 2023-01-01 731663876 Royal Kaanapali Golf Club % Priscilla Duckworth ROYA 8083442727 50 PUU ANOANO ST 2302 Lahaina HI 96761 PRISCILLA DUCKWORTH TREASURER 2024-12-25 2023 2024-10-15 13:58:12Z X X NONE X X 50206 X 35293 10676 0 4175 4175 0 62 50206 4175 18003 28577 50755 -549 11914 11365 X 12514 12215 12514 12215 600 850 11914 11365 RKGC provides organized golf play for local golfers at the Maui Kaanapali Golf Courses by running monthly tournaments and competitions the annual 2 Day Club Championship and the Hole In One Fund. Players of all capabilities are welcome to play and are able to compete against other players of similar ability. N A 0 0 HUGH O'REILLY PRESIDENT 5 0 0 0 ROBERT STRICKLAND VICE PRESIDENT AND HANDICAP CHAIR 5 0 0 0 KATHERINE SZEM SECRETARY AND MEMBERSHIP CHAIR 5 0 0 0 PRISCILLA DUCKWORTH TREASURER 5 0 0 0 MARK FLOYD DIRECTOR 1 0 0 0 BOB DADE DIRECTOR 1 0 0 0 BIB DICHMAN DIRECTOR 1 0 0 0 THOMAS DEGENNARO DIRECTOR 1 0 0 0 false false false false false 0 false false 0 0 false HI PRISCILLA DUCKWORTH 50 Puu Anoano St 2302 Lahaina HI 96761 9092601236 false false false false false false false false NONE NONE Part I, line 8 | Other Revenues:, Amount:| Miscellaneous, $62| Part I, line 10 | Grants And Similar Amounts Paid:, Amount:| Maui Wildfire Survivors, $4175| Part I, line 16 | Other Expenses:, Amount:| PayPal Fees, $2001| Kaanapali Golf Courses Greens Fees, $22718| GHIN Fees, $2730| Kaanapali Golf Staff Gratuities, $352| Office Supplies, $566| Miscellaneous, $210| Part II, line 26 | Explanation:, BOYAmount:, EOYAmount:| HIO Fund, $600, $850| Header, General | Explanation:| The Royal Kaanapali Golf Club RKGC and the Club respectfully requests an abatement of Late Filing Penalties and Interest for its 2023 Form 990-EZ due to reasonable cause. The RKGC has a volunteer Board that regularly rotates volunteers on and off the Board. In 2023 RKGC received a 2022 Form 1099-K from PayPal which services credit card payments for the Clubs monthly tournament fees. 2022 was the first year the Clubs receipts exceeded $50,000. Upon receiving Form 1099-K the Treasurer and Secretary went through the process of understanding its IRS obligations. With the Board member turnover the Secretary and Treasurer were only able to determine that a former RKGC member with tax credentials told the Board it did not have IRS filing requirements and that the Board relied on that advice. They then took steps to identify the Clubs tax status by contacting the IRS Tax Exempt Group which occurred after the May 15 2023 due date. They worked with the IRS representative to determine the entitys tax identification number establish its tax exempt status as a 501c7 organization and registered as a tax exempt entity so that its 990-EZso that its filing for tax year 2022 would be accepted. RKGC was notified it needed to prepare and file Form 1024 to seek a determination of exemption under Sec 501c7. This was filed on April 3 2024 and exempt status was granted in October 2024. We were were able to complete and file on or about December 20 2024 the 2022 Form 990-EZ. We are now in a position to file the 2023 Form 990-EZ. This will bring us up to date and now that the Board has knowledge of its filing responsibilities future returns will be timely filed. Thank you for your consideration.