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Nonprofit · EIN 99-0209390

WAIKOLOA RESORT ASSOCIATION

Tax-exempt · WAIKOLOA, HI 96738

Financials

$3.6M$3.4M2023$3.7M$3.4M2024$3.8M$3.5M2025
Revenue Expenses · by fiscal year end
Financials of WAIKOLOA RESORT ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,831,802$3,536,900$294,902$2,587,853$360,201$2,227,652
December 31, 2024990$3,699,667$3,416,417$283,250$2,277,264$344,514$1,932,750
December 31, 2023990$3,553,082$3,431,968$121,114$2,026,145$376,645$1,649,500
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$3,830,999
Investment income
$803
Net gain from sales of assets
$2
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$684,350
Salaries, compensation and benefits (total)
$915,772
Professional fundraising fees
$0
Legal fees
$12,166
Accounting fees
$1,750
Occupancy
$18,858
Depreciation
$78,586
Program services (functional)
$3,343,484
Management and general (functional)
$193,416

Balance sheet and other

Total assets, start of year
$2,277,264
Total assets, end of year
$2,587,853
Total liabilities, end of year
$360,201
Net assets, end of year
$2,227,652
Land, buildings and equipment
$101,581
Gross receipts
$3,831,802
Employees
0
Volunteers
0
Year formed
1980
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, 2025, highest compensation first.

NameTitleHours / weekCompensation
SCOTT HEADPRESIDENT/DIRECTOR
Trustee or director, Officer
0$0
MARK GOLDRUPDIRECTOR
Trustee or director
0$0
ROBERT OTAKETREASURER/DIRECTOR
Trustee or director, Officer
0$0
SHARON KENSINGERDIRECTOR
Trustee or director
0$0
ELEANOR MIRIKITANIDIRECTOR
Trustee or director
0$0
DAVID GIVENDIRECTOR
Trustee or director
0$0
JOHN PLUNKETT JRVICE PRESIDENT
Officer
0$0
PARIS REYNOLDSSECRETARY
Officer
0$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
SCOTT HEADPRESIDENT/DIRECTOR
Trustee or director, Officer
0$0
MARK GOLDRUPDIRECTOR
Trustee or director
0$0
ROBERT OTAKETREASURER/DIRECTOR
Trustee or director, Officer
0$0
SHARON KENSINGERDIRECTOR
Trustee or director
0$0
ELEANOR MIRIKITANIDIRECTOR
Trustee or director
0$0
DAVID GIVENDIRECTOR
Trustee or director
0$0
JOHN PLUNKETT JRVICE PRESIDENT
Officer
0$0
PARIS REYNOLDSSECRETARY
Officer
0$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
SCOTT HEADPRESIDENT/DIRECTOR
Trustee or director, Officer
0$0
EDWARD MACEDIRECTOR
Trustee or director
0$0
ROBERT OTAKETREASURER/DIRECTOR
Trustee or director, Officer
0$0
SHARON KENSINGERDIRECTOR
Trustee or director
0$0
ELEANOR MIRIKITANIDIRECTOR
Trustee or director
0$0
SIMON AMOSDIRECTOR
Trustee or director
0$0
JOHN PLUNKETT JRVICE PRESIDENT
Officer
0$0
PARIS REYNOLDSSECRETARY
Officer
0$0

Address and contacts

Address (IRS master file)
150 WAIKOLOA BEACH DRIVE, WAIKOLOA, HI 96738-0000
Principal officer (990 for 2025)
TOM WHITE, 150 WAIKOLOA BEACH DRIVE, WAIKOLOA, HI 96738
Signed the 990
TOM WHITE, AUTHORIZED AGENT
Phone
(808) 886-1000
Return prepared by
C&D LLP CPAS & ADVISORS

Mission

THE EXEMPT PURPOSE FOR WHICH THIS ASSOCIATION WAS ORGANIZED AND ITS PRIMARY ACTIVITIES, ARE TO PROVIDE FOR THE MANAGEMENT, MAINTENANCE, PROTECTION, PRESERVATIONS, ARCHITECTUAL CONTROL AND DEVELOPMENT OF CERTAIN PROPERTY LOCATED IN SOUTH KOHALA, ISLAND, COUNTY AND STATE OF HAWAII, PAVED, LANDSCAPED ROADS, PUBLIC BEACH FACILITIES (ACCESS ROAD, PARKING LOT, RESTROOMS) AND PROTECTED SITES OF NATIVE HAWAIIAN ARCHAELOGICAL SIGNIFICANCE. TOTAL EXPENSES FOR THE YEAR HAVE NOT BEEN DESIGNATED AS INCURRED FOR SPECIFIC PROGRAM SERVICES WITHIN THE OVERALL PROGRAM ACTIVITIES WHICH ARE SO CLOSELY RELATED AS TO BE INSEPARABLE. ALL MEMBERSHIP REVENUES ARE RECEIVED AND ALL EXPENSES ARE INCURRED IN THE CONDUCT OF THE EXEMPT ACTIVITIES OF THE ASSOCIATION AS DESCRIBED ABOVE.

990 for the year ended December 31, 2025

Program accomplishments

  • TOTAL EXPENSES FOR THE YEAR HAVE NOT BEEN DESIGNATED AS INCURRED FOR SPECIFIC PROGRAM SERVICES WITHIN THE OVERALL PROGRAM ACTIVITIES WHICH ARE SO CLOSELY RELATED AS TO BE INSEPARABLE. ALL MEMBERSHIP REVENUES ARE RECEIVED AND ALL EXPENSES ARE INCURRED IN THE CONDUCT OF THE EXEMPT ACTIVITIES OF THE ASSOCIATION AS DESCRIBED.
    Expenses $3,343,484 · revenue $3,831,001

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
99-0209390
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1984
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,587,853
Income (IRS master file)
$3,831,802

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,831,802$3,536,900$2,587,853XML
990December 2024$3,699,667$3,416,417$2,277,264XML
990December 2023$3,553,082$3,431,968$2,026,145XML
990December 2022$3,321,689$3,526,892$1,873,952IRS
990December 2021–––IRS
990December 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 99-0209390).

Questions about WAIKOLOA RESORT ASSOCIATION

What is the EIN of WAIKOLOA RESORT ASSOCIATION?
The employer identification number (EIN) of WAIKOLOA RESORT ASSOCIATION is 99-0209390.
Is WAIKOLOA RESORT ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1984.
Are donations to WAIKOLOA RESORT ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does WAIKOLOA 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 WAIKOLOA RESORT 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 WAIKOLOA RESORT ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of WAIKOLOA RESORT ASSOCIATION?
The 990 for the year ended December 31, 2025 names TOM WHITE.
Who are the officers and directors of WAIKOLOA RESORT ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does WAIKOLOA RESORT ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,831,802, expenses of $3,536,900 and total assets of $2,587,853 at year end.

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