2025-07-14T15:50:28-04:00 2024-09-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-10-01 990226697 KILAUEA POINT NATURAL HISTORY ASSOCIATION KILA 8088280384 PO BOX 1130 KILAUEA HI 96754 GARY PACHECO PRESIDENT 8088280384 2025-07-02 true true GRETCHEN KREMEYER P00768528 8082425002 2025-07-14 2023 2025-03-06 01:10:19Z FRIENDS OF KAUAI WILDLIFE REFUGES GARY PACHECO PO BOX 1130 KILAUEA HI 96754 1051076 false X WWW.KAUAIREFUGES.ORG X 1983 HI THE ORGANIZATION PROMOTES BETTER UNDERSTANDING, APPRECIATION, AND CONSERVATION OF THE NATURAL HISTORY AND ENVIRONMENT OF KAUAI'S NATIONAL WILDLIFE REFUGES. 7 7 7 10 0 196346 354636 16309 24424 1321 8844 363885 366485 577861 754389 14750 26750 0 255048 350267 0 44278 182114 270043 451912 647060 125949 107329 551525 689922 32561 63629 518964 626293 THE ORGANIZATION PROMOTES BETTER UNDERSTANDING, APPRECIATION, AND CONSERVATION OF THE NATURAL HISTORY AND ENVIRONMENT OF KAUAI'S NATIONAL WILDLIFE REFUGES. false false 522002 26750 378844 KPNHA PROVIDED FINANCIAL SUPPORT FOR PROGRAMS AND SERVICES OFFERED BY THE KAUA`I NATIONAL WILDLIFE REFUGE COMPLEX, WHICH INCLUDES REFUGES AT KILAUEA POINT, HANALEI, AND HULEIA. IN ADDITION, KPNHA AWARDED SCHOLARSHIPS TOTALING 26,750 TO INDIVIDUALS PURSUING AN ENVIRONMENTAL AND/OR CONSERVATION FIELD OF STUDY, AND PROVIDED FINANCIAL SUPPORT FOR LOCAL ENVIRONMENTAL EDUCATIONAL PROGRAMS. 522002 true true false false false false false false false false true false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 4 0 true 7 true false false false false false true true false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false HI X X KILAUEA POINT NATURAL HISTORY ASSOCIATION 8088280384 PO BOX 1130 KILAUEA HI 96754 GARY PACHECO PRESIDENT 3.00 X X 0 0 0 PATTI THIELE VICE PRESIDE 3.00 X X 0 0 0 PATTY EWING TREASURER 3.00 X X 0 0 0 KALANI WALTHER SECRETARY 3.00 X X 0 0 0 LOUISE BARNFILED DIRECTOR 1.00 X 0 0 0 DEBRA GOCHROS DIRECTOR 1.00 X 0 0 0 KELLEN PAIK DIRECTOR 1.00 X 0 0 0 THOMAS DAUBERT EXECUTIVE DI 40.00 X 106000 0 6732 106000 6732 1 false false false 354636 354636 MEMBERSHIP DUES 110000 24424 24424 24424 8844 8844 14432 2367 12065 12065 637354 294320 343034 343034 OTHER INCOME 900099 11386 11386 11386 754389 378844 20909 26750 26750 112732 87364 14207 11161 183235 141280 23476 18479 26691 22339 2483 1869 27609 20432 4080 3097 30557 16448 11294 2815 500 269 185 46 10854 10754 100 7645 4115 2826 704 3368 1631 1421 316 2409 116 2173 120 1867 1867 7010 4327 2683 REFUGE 96157 95857 300 ENVIRONMENTAL PROJECTS 30000 30000 GENERAL EXCISE TAXES 29788 29788 SPECIAL EVENTS 19895 19895 29993 10637 13785 5571 647060 522002 80780 44278 237121 98957 173789 441064 119544 147021 16324 44533 41653 4747 2880 551525 689922 1745 10299 30816 53330 32561 63629 X 487863 597791 31101 28502 518964 626293 551525 689922 X 107329 X true X false true false X 49025 200462 174725 196346 354636 975194 303811 142731 375610 615650 673164 2110966 352836 343193 550335 811996 1027800 3086160 728 550 1253 559 3150 6240 728 550 1253 559 3150 6240 3079920 2229 1600 1072 1321 8844 15066 2229 1600 1072 1321 8844 15066 171 4682 11065 15918 355065 344793 551578 817999 1047709 3117144 0.98810 0.99290 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12296 12296 32237 29357 2880 2880 ACCRUED PAYROLL 53330 53330 X 756756 2367 2367 754389 754389 649427 2367 2367 647060 647060 SCHEDULE D, PAGE 3, PART X KILAUEA POINT NATURAL HISTORY ASSOCIATION DBA FRIENDS OF KAUAI WILDLIFE REFUGES ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON OCTOBER 1, 2008. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ASSOCIATION WOULD RECOGNIZE THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ASSOCIATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN, INCLUDING THE ASSOCIATION'S STATUS AS A TAX-EXEMPT ORGANIZATION AND ITS LACK OF UNRELATED BUSINESS INCOME. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ASSOCIATION HAS NOT RECOGNIZED AN ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST OR PENALTIES AS OF SEPTEMBER 30, 2024. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION AND THE STATE OF HAWAIII. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 2,367 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 2,367 true SCHOLARSHIPS 14 26750 SCHEDULE I, PAGE 4, PART IV IN 1998, THE ORGANIZATION CREATED A SCHOLARSHIP IN THE MEMORY OF DAN MORIARTY, A FORMER REFUGE MANAGER, ENVIRONMENTAL EDUCATOR, AND CONSERVATIONIST. THE GOAL OF THE PROGRAM IS TO FOSTER A GREATER AWARENESS AND PROTECTION OF NATIVE HAWAIIAN ECOSYSTEMS BY SUPPORTING THE COLLEGE EDUCATION OF STUDENTS FROM HAWAII STUDYING IN ASSOCIATED FIELDS, WITH THE HOPE THAT THEY WILL RETURN TO KAUAI AND FURTHER THE CAUSE OF ENVIRONMENTAL CONSERVATION. ANNUALLY, THE ORGANIZATION ANNOUNCES AN OPEN SCHOLARSHIP PROCESS, ACCEPTS APPLICATIONS, AND REVIEWS THEM BY A SELECTION COMMITTEE COMPRISED OF BOARD MEMBERS. RECIPIENTS ARE SELECTED BASED UPON BEST FIT WITH THE GOALS OF THE SCHOLARSHIP PROGRAM, DEMONSTRATED PASSION FOR THE MISSION OF THE ORGANIZATION AND OTHER CRITERIA. THE COMMITTEE RECOMMENDS SCHOLARSHIP AWARDS FOR THE BOARD OF DIRECTORS TO REVIEW AND APPROVE. ONCE AWARDED, SCHOLARSHIPS ARE APPLIED DIRECTLY TO COLLEGE OR UNIVERSITY EXPENSES. THE ORGANIZATION ACCEPTS GIFTS TO SUPPORT THE DISTRIBUTION OF SCHOLARSHIP AWARDS. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE BOARD OF DIRECTORS REVIEWS THE DRAFT 990 AND VOTES TO APPROVE. FORM 990, PAGE 6, PART VI, LINE 12C THE ASSOCIATION ENFORCES AND MONITORS FOR THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THREE INDEPENDENT BOARD MEMBERS/OFFICERS SERVE AS THE COMPENSATION COMMITTEE AND SEARCH COMMITTEE. THE ORGANIZATION CONDUCTED COMPENSATION RESEARCH, AND AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR CONDUCTS AN ANNUAL REVIEW OF COMPENSATION FOR ALL OTHER EMPLOYEES AND MAKES RECOMMENDATIONS AS PART OF THE ANNUAL BUDGET REVIEW PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 2,367 FUNDRAISING EXPENSES -2,367