Nonprofit · EIN 26-3217432
KAUAI SAILING ASSOCIATION
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $193,937 | $244,634 | -$50,697 | $239,422 | $12,500 | $226,922 |
| December 31, 2023 | 990 | $214,355 | $195,479 | $18,876 | $278,827 | $0 | $278,827 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $104,122
- Program service revenue
- $88,714
- Net income from fundraising events
- $1,101
Expenses
- Compensation of officers, directors and key employees
- $43,050
- Salaries, compensation and benefits (total)
- $93,659
- Professional fees and payments to contractors
- $3,569
- Occupancy
- $480
- Printing, publications and postage
- $200
- Other expenses
- $146,726
- Program services (functional)
- $251,090
Balance sheet and other
- Total assets, start of year
- $278,827
- Total assets, end of year
- $239,422
- Total liabilities, end of year
- $12,500
- Net assets, end of year
- $226,922
- Cash, savings and investments
- $88,893
- Land and buildings
- $74,313
- Gross receipts
- $194,128
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carl Andersson | Treasurer | 40 | $43,050 |
| Chris Jordan | President | 4 | $0 |
| Richard Olsen | Secretary | 6 | $0 |
| Shaun Lehman | Director | 4 | $0 |
| Jeremy Burns | Vice President | 4 | $0 |
| Cara Brosius | Director | 4 | $0 |
| Melissa Tremblay | Director | 4 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carl Andersson | Treasurer Officer | 40 | $40,275 |
| Shaun Lehman | Director Trustee or director | 4 | $0 |
| Jeremy Burns | Vice President Trustee or director | 4 | $0 |
| Cara Brosius | Director Trustee or director | 4 | $0 |
| Melissa Tremblay | Director Trustee or director | 4 | $0 |
| Chris Jordan | President Officer | 4 | $0 |
| Richard Olsen | Secretary Officer | 6 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3786, LIHUE, HI 96766-6786
- Mailing address (990-N for 2017)
- PO Box 3661, Lihue HI 96766
- Principal officer (990-N for 2017)
- Janice Portillo, 3953 Mapu St, Lihue HI 96766
- Signed the 990-EZ
- Carl Andersson, Treasurer
- Phone
- (808) 346-6051
- Website
- kauaisailing.org
- Return prepared by
- Becky Asano Santos CPA Inc
Mission
Teaching life skills through marine awareness.
Program accomplishments
- Sailing and marine educationExpenses $251,090 · grants $104,122
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-3217432
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M40)
- Assets (IRS master file)
- $239,422
- Income (IRS master file)
- $194,128
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $193,937 | $244,634 | $239,422 | IRS |
| 990 | December 2023 | $214,355 | $195,479 | $278,827 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2017 Officer: Janice Portillo | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3217432).
Questions about KAUAI SAILING ASSOCIATION
- What is the EIN of KAUAI SAILING ASSOCIATION?
- The employer identification number (EIN) of KAUAI SAILING ASSOCIATION is 26-3217432.
- Is KAUAI SAILING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to KAUAI SAILING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAUAI SAILING ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KAUAI SAILING ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAUAI SAILING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of KAUAI SAILING ASSOCIATION?
- The 990-N for 2017 names Janice Portillo.
- Who are the officers and directors of KAUAI SAILING ASSOCIATION?
- The 990-EZ for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $43,050 (Carl Andersson, Treasurer).
- How much revenue does KAUAI SAILING ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $193,937, expenses of $244,634 and total assets of $239,422 at year end.
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All nonprofits in LIHUE · Hawaii · Public safety, disaster preparedness and relief