Nonprofit · EIN 99-0195996
KAPALUA RESORT ASSOCIATION
Tax-exempt · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,003,643 | $3,083,756 | -$80,113 | $2,868,518 | $560,097 | $2,308,421 |
| December 31, 2023 | 990 | $2,691,252 | $2,840,533 | -$149,281 | $2,918,394 | $530,125 | $2,388,269 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,976,066
- Investment income
- $27,577
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $133,652
- Salaries, compensation and benefits (total)
- $141,855
- Professional fundraising fees
- $0
- Legal fees
- $9,581
- Accounting fees
- $32,758
- Occupancy
- $180,649
- Depreciation
- $19,334
- Program services (functional)
- $3,027,082
- Management and general (functional)
- $56,674
Balance sheet and other
- Total assets, start of year
- $2,918,394
- Total assets, end of year
- $2,868,518
- Total liabilities, end of year
- $560,097
- Net assets, end of year
- $2,308,421
- Land, buildings and equipment
- $472,755
- Publicly traded securities
- $1,126,740
- Gross receipts
- $3,003,643
- Employees
- 1
- Volunteers
- 4
- Year formed
- 1977
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK VIOLA | ASSOCIATION Officer | 40 | $43,385 |
| PETER LASZLO | PRESIDENT Trustee or director, Officer | 1 | $0 |
| RACE RANDLE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JOHN TOLBERT | SECRETARY Trustee or director, Officer | 1 | $0 |
| ALEX NAKAJIMA | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK VIOLA | ASSOCIATION Officer | 40 | $109,408 |
| PETER LASZLO | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ALEX NAKAJIMA | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| AL HAAR | TREASURER Trustee or director, Officer | 1 | $0 |
| JOHN TOLBERT | SECRETARY Trustee or director, Officer | 1 | $0 |
| RACE RANDLE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 5095 NAPILIHAU ST STE 109B PMB 105, LAHAINA, HI 96761-8809
- Principal officer (990 for 2024)
- PETER LASZLO, 5095 NAPILIHAU ST STE 109B PMB 105, LAHAINA, HI 96761
- Signed the 990
- PETER LASZLO, PRESIDENT
- Phone
- (808) 665-3747
- Website
- KAPALUARA.COM
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
TO PROVIDE FOR THE MANAGEMENT, MAINTENANCE, PROTECTION, PRESERVATION, AND ARCHITECTURAL CONTROL OF THE REAL PROPERTY KNOWN AS THE KAPALUA RESORT, AND TO PROMOTE THE HEALTH, SAFETY, AND WELFARE OF ITS MEMBERS.
Program accomplishments
- KAPALUA RESORT ASSOCIATION MAINTAINS AND PROTECTS THE COMMON ELEMENTS, AND PROVIDES SECURITY AND SHUTTLE SERVICES FOR THE ASSOCIATION. THE ORGANIZATION SEEKS TO BUILD AND MAINTAIN A COMMUNITY AND A SENSE OF PLACE.Expenses $3,027,082 · revenue $2,976,066
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0195996
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1980
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,868,518
- Income (IRS master file)
- $3,003,643
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,003,643 | $3,083,756 | $2,868,518 | XML |
| 990 | December 2023 | $2,691,252 | $2,840,533 | $2,918,394 | XML |
| 990 | December 2022 | $2,648,883 | $2,471,253 | $3,146,282 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 99-0195996).
Questions about KAPALUA RESORT ASSOCIATION
- What is the EIN of KAPALUA RESORT ASSOCIATION?
- The employer identification number (EIN) of KAPALUA RESORT ASSOCIATION is 99-0195996.
- Is KAPALUA RESORT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1980.
- Are donations to KAPALUA RESORT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KAPALUA RESORT 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 KAPALUA RESORT 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 KAPALUA RESORT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of KAPALUA RESORT ASSOCIATION?
- The 990 for the year ended December 31, 2024 names PETER LASZLO.
- Who are the officers and directors of KAPALUA RESORT ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $43,385 (FRANK VIOLA, ASSOCIATION).
- How much revenue does KAPALUA RESORT ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,003,643, expenses of $3,083,756 and total assets of $2,868,518 at year end.
Other nonprofits in LAHAINA
- NA AIKANE O MAUI EIN 27-1563658 · last filed 990-N for 2025
- MAUI PREPARATORY ACADEMY EIN 99-0354508 · last filed 990 for 2025
- LAHAINA COMMUNITY LAND TRUST EIN 93-4230569 · last filed 990 for 2024
- ALOHA PUU KUKUI EIN 99-2785743 · last filed 990 for 2025
- HUA MOMONA FOUNDATION EIN 87-1337204 · last filed 990-PF for 2024
- WORLDWIDE INDIGENOUS SCIENCE NETWORK EIN 94-3372763 · last filed 990 for 2024
- KE OLA HOU - THE LAHAINA RESILIENCY CENTER EIN 99-3648977 · last filed 990 for 2024
- KAIBIGAN NG LAHAINA EIN 99-2141607 · last filed 990 for 2025