Nonprofit · EIN 59-3836162
KAUAI LIFEGUARD ASSOCIATION
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $72,935 | $67,078 | $5,857 | $139,614 | $893 | $138,721 |
| December 31, 2024 | 990-EZ | $89,300 | $74,856 | $14,444 | $133,664 | $800 | $132,864 |
| December 31, 2023 | 990-EZ | $38,693 | $61,641 | -$22,948 | $119,343 | $922 | $118,421 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $72,935
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $18,610
- Occupancy
- $199
- Printing, publications and postage
- $71
- Other expenses
- $48,198
- Program services (functional)
- $60,677
Balance sheet and other
- Total assets, start of year
- $133,664
- Total assets, end of year
- $139,614
- Total liabilities, end of year
- $893
- Net assets, end of year
- $138,721
- Cash, savings and investments
- $139,614
- Gross receipts
- $72,935
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MONTY DOWNS | DIRECTOR | 3 | $0 |
| PAT DURKIN | TREASURER | 2 | $0 |
| KALANI VIERRA | DIRECTOR | 0 | $0 |
| LAOLA AEA | VICE PRESIDE | 5 | $0 |
| JAMIE ARREOLA | PRESIDENT | 5 | $0 |
| MARGARET WRIGHT | SECRETARY | 4 | $0 |
| CAROL PRATT | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MONTY DOWNS | DIRECTOR | 3 | $0 |
| PAT DURKIN | TREASURER | 2 | $0 |
| KALANI VIERRA | DIRECTOR | 1 | $0 |
| LAOLA AEA | VICE PRESIDE | 5 | $0 |
| JAMIE ARREOLA | PRESIDENT | 5 | $0 |
| MARGARET WRIGHT | SECRETARY | 4 | $0 |
| CAROL PRATT | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MONTY DOWNS | DIRECTOR | 4 | $0 |
| PAT DURKIN | TREASURER | 2 | $0 |
| KALANI VIERRA | DIRECTOR | 1 | $0 |
| LAOLA AEA | VICE PRESIDE | 6 | $0 |
| CURT COLBY | DIRECTOR | 1 | $0 |
| ANDY EVANS | DIRECTOR | 0.5 | $0 |
| CHRISTINE FRENCH | DIRECTOR | 0.5 | $0 |
| MARC BENNOR | DIRECTOR | 0.5 | $0 |
| DICKIE CHANG | DIRECTOR | 1 | $0 |
| TYRUS SIALE | DIRECTOR | 1 | $0 |
| JAMIE ARREOLA | PRESIDENT | 3 | $0 |
| MARGARET WRIGHT | SECRETARY | 4 | $0 |
| CHAD LISTMAN | DIRECTOR | 1 | $0 |
| HOWARD LESLIE | DIRECTOR | 0.5 | $0 |
| WILLIAM STEELE | DIRECTOR | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 662212, LIHUE, HI 96766-7212
- In care of
- % THOMAS J CANUTE
- Mailing address (990-N for 2008)
- PO Box 250, Koloa HI 96756
- Principal officer (990-N for 2008)
- Thomas Canute, PO Box 250, Koloa HI 96756
- Signed the 990-EZ
- JAMIE ARREOLA, PRESIDENT
- Phone
- (808) 651-7203
- Website
- KAUAILIFEGUARDS.ORG
- Return prepared by
- LAURA WILEY CPA
Mission
TO REDUCE KAUAI DROWNINGS THROUGH EDUCATION OF KAUAI VISITORS & RESIDENTS
Program accomplishments
- KLA PURCHASES & DONATES CRITICAL LIFE SAVING EQUIPMENT TO THE COUNTY OF KAUAI'S OCEAN SAFETY BUREAU AS THE COUNTY'S BUDGET CANNOT FUND THE LIFESAVING NEEDS OF THE ISLAND. KLA PROMOTES OCEAN SAFETY (CONT. BELOW)Expenses $55,296
- (CONT. FROM ABOVE) AWARENESS THROUGH AN EXTENSIVE PUBLICITY CAMPAIGN TO REACH AS MANY PEOPLE AS POSSIBLE & PREVENT DROWNINGS. KLA HAS PARTNERED WITH KAUAI SWIM AQUATICS TO PROVIDE FREE SWIM LESSONS TO KAUAI'S YOUTH.
- KLA HAS INSTALLED OVER 220 LIFE SAVING RESCUE TUBE STATIONS & 6 BEACH SAFETY DISPLAYS ON KAUAI BEACHES. KLA MAINTAINS THE RESCUE TUBES AND MUST REPLACE ABOUT HALF OF THEM EVERY YEAR DUE TO EXPOSURE, WEAR & TEAR.Expenses $5,381
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 59-3836162
- 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
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M23)
- Assets (IRS master file)
- $139,614
- Income (IRS master file)
- $72,935
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $72,935 | $67,078 | $139,614 | XML |
| 990-EZ | December 2024 | $89,300 | $74,856 | $133,664 | XML |
| 990-EZ | December 2023 | $38,693 | $61,641 | $119,343 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2008 Officer: Thomas Canute | December 31, 2008 | ≤ $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 59-3836162).
Questions about KAUAI LIFEGUARD ASSOCIATION
- What is the EIN of KAUAI LIFEGUARD ASSOCIATION?
- The employer identification number (EIN) of KAUAI LIFEGUARD ASSOCIATION is 59-3836162.
- Is KAUAI LIFEGUARD ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to KAUAI LIFEGUARD ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAUAI LIFEGUARD 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 LIFEGUARD ASSOCIATION 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 KAUAI LIFEGUARD ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of KAUAI LIFEGUARD ASSOCIATION?
- The 990-N for 2008 names Thomas Canute.
- Who are the officers and directors of KAUAI LIFEGUARD ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does KAUAI LIFEGUARD ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $72,935, expenses of $67,078 and total assets of $139,614 at year end.
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- KAUAI ISLAND UTILITY COOPERATIVE EIN 99-0346113 · last filed 990 for 2024
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- ISLAND SCHOOL EIN 99-0171474 · last filed 990 for 2025
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All nonprofits in LIHUE · Hawaii · Public safety, disaster preparedness and relief