Nonprofit · EIN 99-0077889
KAILUA RACQUET CLUB LTD
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,204,489 | $1,174,620 | $29,869 | $2,003,336 | $451,904 | $1,551,432 |
| September 30, 2024 | 990 | $1,126,818 | $987,680 | $139,138 | $1,965,664 | $444,101 | $1,521,563 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $570,724
- Membership dues
- $570,724
- Program service revenue
- $543,682
- Investment income
- $0
- Net rental income
- $19,706
- Net income from sales of inventory
- $46,223
- Other revenue
- $90,083
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $247,208
- Other salaries and wages
- $284,872
- Salaries, compensation and benefits (total)
- $601,785
- Professional fundraising fees
- $0
- Legal fees
- $12,728
- Accounting fees
- $34,670
- Occupancy
- $87,842
- Travel
- $7,000
- Depreciation
- $77,989
- Program services (functional)
- $1,124,667
- Management and general (functional)
- $49,953
Balance sheet and other
- Total assets, start of year
- $1,965,664
- Total assets, end of year
- $2,003,336
- Total liabilities, end of year
- $451,904
- Net assets, end of year
- $1,551,432
- Land, buildings and equipment
- $1,640,563
- Gross unrelated business income
- $241,590
- Gross receipts
- $1,285,752
- Employees
- 26
- Volunteers
- 101
- Year formed
- 1952
- State of legal domicile
- HI
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 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JARED CARSTENN | DIRECTOR OF Officer | 55 | $114,815 | $5,183 |
| CONNIE PATE | SEE SCHEDULE Officer | 9 | $90,300 | $0 |
| SARAH BARNES | FACILITIES M Officer | 40 | $69,300 | $0 |
| AZURE SKELLINGTON | SEE SCHEDULE Officer | 13 | $6,250 | $0 |
| DAVID PASCUA | PRESIDENT Trustee or director, Officer | 0.8 | $0 | $0 |
| DAN TABORI | TREASURER Trustee or director, Officer | 0.8 | $0 | $0 |
| BILL ELLIS | SECRETARY Trustee or director, Officer | 0.8 | $0 | $0 |
| ALEXIS STEELE | SEE SCHEDULE Trustee or director, Officer | 10 | $0 | $0 |
| NAYDA MANNLE | SEE SCHEDULE Trustee or director, Officer | 23 | $0 | $0 |
| DIONNE SIRP | MEMBER Trustee or director | 0.8 | $0 | $0 |
| JESSICA HAWKINS | MEMBER Trustee or director | 0.8 | $0 | $0 |
| CATHY JOSEPH | MEMBER Trustee or director | 0.8 | $0 | $0 |
| CHRIS TRUMP | MEMBER Trustee or director | 0.8 | $0 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JARED CARSTENN | DIRECTOR OF Officer | 55 | $115,653 | $4,812 |
| CONNIE PATE | DIRECTOR OF Officer | 55 | $87,980 | $0 |
| SARAH BARNES | FACILITIES M Officer | 40 | $54,663 | $0 |
| ALEXIS STEELE | PRESIDENT Trustee or director, Officer | 0.75 | $0 | $0 |
| DAVID PASCUA | SECRETARY Trustee or director, Officer | 0.75 | $0 | $0 |
| DAN TABORI | TREASURER Trustee or director, Officer | 0.75 | $0 | $0 |
| DIONNE SIRP | MEMBER Trustee or director | 0.75 | $0 | $0 |
| JESSICA HAWKINS | MEMBER Trustee or director | 0.75 | $0 | $0 |
| CATHY JOSEPH | MEMBER Trustee or director | 0.75 | $0 | $0 |
| JESSICA NISHIKAWA | MEMBER Trustee or director | 0.75 | $0 | $0 |
| MICHAEL MCPHERSON | MEMBER Trustee or director | 0.75 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 629 ONEAWA ST, KAILUA, HI 96734-2230
- In care of
- % KAILUA RACQUET CLUB
- Principal officer (990 for 2024)
- NAYDA MANNLE, C/O 629 ONEAWA STREET, KAILUA, HI 96734
- Signed the 990
- NAYDA MANNLE, SEE SCHEDULE O
- Phone
- (808) 263-4444
- Website
- WWW.KAILUARACQUETCLUB.COM
- Return prepared by
- JAY MIYAKI CPA LLC
Mission
TO PROVIDE A SOCIAL CLUB TO FOSTER, CULTIVATE, AND ENCOURAGE SOCIAL RELATIONS, AND CLOSER PERSONAL ACQUAINTANCE AMONG ITS MEMBERS.
Program accomplishments
- TO PROVIDE A SOCIAL CLUB TO FOSTER, CULTIVATE, AND ENCOURAGE SOCIAL RELATIONS, AND CLOSER PERSONAL ACQUAINTANCE AMONG ITS MEMBERS.Expenses $1,124,667 · revenue $543,622
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 99-0077889
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1953
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,003,336
- Income (IRS master file)
- $1,285,752
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,204,489 | $1,174,620 | $2,003,336 | XML |
| 990 | September 2024 | $1,126,818 | $987,680 | $1,965,664 | XML |
| 990 | September 2023 | $1,171,357 | $951,587 | $1,848,804 | IRS |
| 990 | September 2022 | $1,123,988 | $922,695 | $1,436,176 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
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 99-0077889).
Questions about KAILUA RACQUET CLUB LTD
- What is the EIN of KAILUA RACQUET CLUB LTD?
- The employer identification number (EIN) of KAILUA RACQUET CLUB LTD is 99-0077889.
- Is KAILUA RACQUET CLUB LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1953.
- Are donations to KAILUA RACQUET CLUB LTD tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KAILUA RACQUET CLUB LTD 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 KAILUA RACQUET CLUB LTD due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAILUA RACQUET CLUB LTD last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of KAILUA RACQUET CLUB LTD?
- The 990 for the year ended September 30, 2025 names NAYDA MANNLE.
- Who are the officers and directors of KAILUA RACQUET CLUB LTD?
- The 990 for the year ended September 30, 2025 lists 13 people; 4 received compensation from the organization, the highest $114,815 (JARED CARSTENN, DIRECTOR OF).
- How much revenue does KAILUA RACQUET CLUB LTD have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,204,489, expenses of $1,174,620 and total assets of $2,003,336 at year end.
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