Nonprofit · EIN 99-0209391
WAIKOLOA BEACH ASSOCIATION
Tax-exempt · WAIKOLOA, HI 96738
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $409,244 | $409,350 | -$106 | $482,549 | $139,353 | $343,196 |
| December 31, 2024 | 990 | $383,469 | $373,320 | $10,149 | $470,825 | $127,523 | $343,302 |
| December 31, 2023 | 990 | $377,651 | $394,750 | -$17,099 | $472,799 | $139,646 | $333,153 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $303,334
- Investment income
- $108
- Net rental income
- $105,802
- Other revenue
- $105,802
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $146,248
- Salaries, compensation and benefits (total)
- $191,131
- Professional fundraising fees
- $0
- Accounting fees
- $1,650
- Depreciation
- $2,938
- Program services (functional)
- $409,350
Balance sheet and other
- Total assets, start of year
- $470,825
- Total assets, end of year
- $482,549
- Total liabilities, end of year
- $139,353
- Net assets, end of year
- $343,196
- Land, buildings and equipment
- $24,705
- Gross receipts
- $448,999
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID MONAHAN | DIRECTOR Trustee or director | 0 | $0 |
| WAYNE DRINKWARD | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HEAD | PRESIDENT/DIRECTOR Trustee or director, Officer | 0 | $0 |
| JOHN PLUNKETT JR | VICE PRESIDENT Officer | 0 | $0 |
| PARIS REYNOLDS | SECRETARY Officer | 0 | $0 |
| ROBERT OTAKE | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID MONAHAN | DIRECTOR Trustee or director | 0 | $0 |
| WAYNE DRINKWARD | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HEAD | PRESIDENT/DIRECTOR Trustee or director, Officer | 0 | $0 |
| JOHN PLUNKETT JR | VICE PRESIDENT Officer | 0 | $0 |
| PARIS REYNOLDS | SECRETARY Officer | 0 | $0 |
| ROBERT OTAKE | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID MONAHAN | DIRECTOR Trustee or director | 0 | $0 |
| LEROY KLEMPT | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HEAD | PRESIDENT/DIRECTOR Trustee or director, Officer | 0 | $0 |
| JOHN PLUNKETT JR | VICE PRESIDENT Officer | 0 | $0 |
| PARIS REYNOLDS | SECRETARY Officer | 0 | $0 |
| ROBERT OTAKE | TREASURER 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, PRESERVATION, ARCHITECTURAL CONTROL AND DEVELOPMENT OF STATE BEACH PROPERTY ALONG THE WATERFRONT OF ANAEHO'OMALU BAY IN SOUTH KOHALA, ISLAND, COUNTY AND STATE OF HAWAII, AN AREA OF NATIVE HAWAIIAN ARCHAELOGICAL SIGNIFICANCE.
Program accomplishments
- TOTAL EXPENSES FOR THE CURRENT 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.Expenses $409,350 · revenue $409,136
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 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
- 99-0209391
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $482,549
- Income (IRS master file)
- $448,999
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $409,244 | $409,350 | $482,549 | XML |
| 990 | December 2024 | $383,469 | $373,320 | $470,825 | XML |
| 990 | December 2023 | $377,651 | $394,750 | $472,799 | XML |
| 990 | December 2022 | $383,765 | $352,895 | $516,131 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 99-0209391).
Questions about WAIKOLOA BEACH ASSOCIATION
- What is the EIN of WAIKOLOA BEACH ASSOCIATION?
- The employer identification number (EIN) of WAIKOLOA BEACH ASSOCIATION is 99-0209391.
- Is WAIKOLOA BEACH ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1982.
- Are donations to WAIKOLOA BEACH ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WAIKOLOA BEACH 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 BEACH 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 BEACH 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 BEACH ASSOCIATION?
- The 990 for the year ended December 31, 2025 names TOM WHITE.
- Who are the officers and directors of WAIKOLOA BEACH ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does WAIKOLOA BEACH ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $409,244, expenses of $409,350 and total assets of $482,549 at year end.
Other nonprofits in WAIKOLOA
- WAIKOLOA RESORT ASSOCIATION EIN 99-0209390 · last filed 990 for 2025
- HAWAII RURAL WATER ASSOCIATION EIN 27-0711752 · last filed 990 for 2024
- WAIKOLOA DRY FOREST INITIATIVE INC EIN 45-2689264 · last filed 990 for 2025
- LOKAHI TREATMENT CENTERS EIN 99-0356653 · last filed 990 for 2025
- HOUSING AND LAND ENTERPRISE OF HAWAII COUNTY EIN 82-2695304 · last filed 990 for 2025
- WINFIELD AND FRANKIE PAYNE FAMILYFOUNDATION TRUST EIN 20-8342435 · last filed 990-PF for 2024
- HAWAII KEIKI MUSEUM EIN 86-2171601 · last filed 990 for 2025
- NOMAD FUTURIST EIN 86-2043201 · last filed 990 for 2025