2026-09-14T22:14:46-05:00 2026-03-31 393984182 ACCUITY ADVISORS LLC 1437 KILAUEA AVE STE 104 HILO HI 96720 990 2025-04-01 990334971 KAPALUA MAUI CHARITIES INC KAPA 8086697733 2000 VILLAGE ROAD LAHAINA HI 96761 ALEX NAKAJIMA TREASURER 8086697733 2026-09-04 1 BONNIE GIBEAULT P01718201 8085313400 2025 KARIN BERNARDO SAGAR 2000 VILLAGE ROAD LAHAINA HI 96761 363686 0 X N/A X 1999 HI ESTABLISHED FOR THE PURPOSE OF MAKING CONTRIBUTIONS TO CHARITABLE ORGANIZATIONS AND OTHER COMMUNITY PROJECTS AS APPROVED BY THE BOARD OF DIRECTORS. 4 4 0 20 0 0 262751 117990 0 0 0 0 -126662 -74155 136089 43835 60000 10750 0 0 0 0 0 0 26313 123430 60682 183430 71432 -47341 -27597 273659 245642 420 0 273239 245642 ESTABLISHED FOR THE PURPOSE OF MAKING CONTRIBUTIONS TO CHARITABLE ORGANIZATIONS AND OTHER COMMUNITY PROJECTS. 0 0 37063 10750 DONATIONS TO TAX EXEMPT ENTITIES TO SUPPORT CHARITABLE ACTIVITIES. 37063 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 HI X KAPALUA MAUI CHARITIES INC 8086697733 2000 VILLAGE ROAD LAHAINA HI 96761 X JON GERSONDE PRESIDENT 1.00 0.00 X 0 0 0 YU ALEX NAKAJIMA TREASURER 1.50 0.00 X X 0 0 0 ASHLEY TAKITANI LEAHEY VICE PRESIDENT 1.00 0.00 X X 0 0 0 KARIN BERNARDO SAGAR SECRETARY 1.00 0.00 X X 0 0 0 WENDELL INAMASU DIRECTOR 1.00 0.00 X X 0 0 0 0 0 0 0 0 0 0 0 82940 35050 117990 245696 82940 319851 -74155 -74155 43835 0 0 -74155 10750 10750 15707 7068 1571 7068 10022 4510 1002 4510 25307 11388 2531 11388 7438 3347 744 3347 DUES AND SUBSCRIPTIONS 2054 0 2054 0 BAD DEBT EXPENSE 154 0 154 71432 37063 8056 26313 119097 108048 108057 78073 46505 59521 273659 245642 420 0 420 0 X 0 0 0 0 273239 245642 273239 245642 273659 245642 -27597 0 X 0 0 0 X 216554 280933 138442 262751 117990 1016670 216554 280933 138442 262751 117990 1016670 100000 37500 137500 0 100000 37500 137500 879170 1 1 53180 53180 53181 53181 216554 280933 191623 262751 117990 1069851 0.82180 0.84700 0.04970 0.00010 X PART IV, SECTION A, LINE 2: THE ORGANIZATION REVISED THE TREATMENT OF CERTAIN GROSS RECEIPTS REPORTED ON SCHEDULE A, PART III, LINE 2, FOR PRIOR YEARS INCLUDED IN THE CURRENT FIVE-YEAR PUBLIC SUPPORT COMPUTATION PERIOD. FOLLOWING A REVIEW OF THE NATURE OF REVENUE GENERATED FROM THE ORGANIZATION'S ANNUAL WINE & FOOD FESTIVAL, THE ORGANIZATION DETERMINED THAT SUCH RECEIPTS SHOULD BE TREATED AS EXCLUDED INCOME, WITH THE NET INCOME FROM THE EVENT REPORTED ON SCHEDULE A, PART III, LINE 11. ACCORDINGLY, THE ORGANIZATION RECLASSIFIED THE FOLLOWING GROSS EVENT RECEIPTS PREVIOUSLY REPORTED ON LINE 2: 2021: $2,500 2022: $23,823 2023: $220,381 2024: $160,074 THESE AMOUNTS HAVE BEEN REMOVED FROM THE PUBLIC SUPPORT NUMERATOR REPORTED IN PART III, LINE 8. NET INCOME FROM THE FUNDRAISING EVENT CONTINUES TO BE INCLUDED IN TOTAL SUPPORT AS REPORTED ON PART III, LINE 13, AS REQUIRED UNDER THE SCHEDULE A INSTRUCTIONS. THE RECLASSIFICATION WAS MADE TO CONFORM PRIOR-YEAR REPORTING TO THE ORGANIZATION'S CURRENT INTERPRETATION OF THE APPLICABLE PUBLIC SUPPORT RULES AND TO PROVIDE A MORE ACCURATE CALCULATION OF ITS PUBLIC SUPPORT PERCENTAGE UNDER IRC SECTION 509(A)(2). NO CHANGES WERE MADE TO THE ORGANIZATION'S FINANCIAL STATEMENTS OR FORMS 990 PREVIOUSLY FILED FOR THOSE YEARS. THE ADJUSTMENT AFFECTS ONLY THE SCHEDULE A PUBLIC SUPPORT COMPUTATION PRESENTED IN THE CURRENT-YEAR RETURN. AFTER GIVING EFFECT TO THE RECLASSIFICATION DESCRIBED ABOVE, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE REMAINED IN EXCESS OF THE ONE-THIRD SUPPORT THRESHOLD REQUIRED UNDER IRC SECTION 509(A)(2) FOR ALL PERIODS PRESENTED. ACCORDINGLY, THE ORGANIZATION CONTINUED TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION THROUGHOUT THE APPLICABLE COMPUTATION PERIOD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED WINE & FOOD FEST 328636 82940 245696 5105 2942 311804 328636 82940 245696 5105 2942 311804 319851 -74155 0 UNIVERSITY OF HAWAII FOUNDATION 1314 SOUTH KING STREET STE 8 HONOLULU HI 96814 990085260 501C3 10750 0 SUPPORT 1 0 PART I, LINE 2: GRANTS ARE AWARDED TO ORGANIZATIONS BASED ON KAPALUA MAUI CHARITIES, INC.'S ANNUAL BUDGET AND THE DISCUSSION AND APPROVAL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 3 K3 MARKETING WAS CONTRACTED TO PROVIDE EVENT MANAGEMENT AND COORDINATION SERVICES FOR THE ORGANIZATION'S ANNUAL KAPALUA WINE & FOOD FESTIVAL. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE BOARD SECRETARY REVIEWS THE FORM 990, THEN AT THE BOARD MEETING, THE ENTIRE BOARD GIVES FINAL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE FORM 990 ARE MADE AVAILABLE UPON REQUEST.