Nonprofit · EIN 46-0520304
FRIEND OF THE KAUAI DRUG COURT
Tax-exempt (reinstated) · LIHUE, HI 96766
Address and contacts
- Address (IRS master file)
- 3970 KAANA ST STE 300, LIHUE, HI 96766-1283
- In care of
- % IKAIKA MACABEO
- Mailing address (990-N for 2025)
- 3970 KAANA ST SUITE 300, LIHUE HI 96766
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 46-0520304
- 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
- 2026
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W11)
Revocation and reinstatement
- Exemption revoked
- November 15, 2025
- Posted by the IRS
- March 10, 2026
- Reinstated
- Effective November 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Mel Rapozo | June 30, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Mel Rapozo | June 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Melvin Rapozo | June 30, 2019 | ≤ $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 46-0520304).
Questions about FRIEND OF THE KAUAI DRUG COURT
- What is the EIN of FRIEND OF THE KAUAI DRUG COURT?
- The employer identification number (EIN) of FRIEND OF THE KAUAI DRUG COURT is 46-0520304.
- Is FRIEND OF THE KAUAI DRUG COURT tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2025 and reinstated it effective November 15, 2025.
- Are donations to FRIEND OF THE KAUAI DRUG COURT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIEND OF THE KAUAI DRUG COURT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIEND OF THE KAUAI DRUG COURT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIEND OF THE KAUAI DRUG COURT last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Other nonprofits in LIHUE
- KAUAI VETERANS COUNCIL EIN 99-0254612 · last filed 990 for 2025
- DISABLED AMERICAN VETERANS EIN 99-6008839 · last filed 990-N for 2025
- KAUAI VETERANS CLUB EIN 99-0207990 · last filed 990-N for 2025
- FRIENDS OF KAUAI FIRE DEPARTMENT EIN 45-5383224 · last filed 990-N for 2025
- EAO HAWAII INC EIN 45-5170409 · last filed 990-N for 2024
- KAUAI ISLAND UTILITY COOPERATIVE EIN 99-0346113 · last filed 990 for 2024
- HO OLA LAHUI HAWAII EIN 99-0250542 · last filed 990 for 2025
- ISLAND SCHOOL EIN 99-0171474 · last filed 990 for 2025
All nonprofits in LIHUE · Hawaii · Public and societal benefit