Nonprofit · EIN 99-0234933
KOHALA COAST RESORT ASSOCIATION
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $220,012 | $206,775 | $13,237 | $119,843 | $0 | $119,843 |
| December 31, 2024 | 990 | $220,008 | $186,913 | $33,095 | $106,606 | $0 | $106,606 |
| December 31, 2023 | 990 | $198,021 | $236,312 | -$38,291 | $73,511 | $0 | $73,511 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $220,000
- Investment income
- $12
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $35,602
- Travel
- $7,522
Balance sheet and other
- Total assets, start of year
- $106,606
- Total assets, end of year
- $119,843
- Total liabilities, end of year
- $0
- Net assets, end of year
- $119,843
- Net assets without donor restrictions
- $119,843
- Gross receipts
- $220,012
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1984
- 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 |
|---|---|---|---|
| CRAIG ANDERSON - HAPUNA | PRESIDENT Trustee or director, Officer | 0 | $0 |
| PATRICK FITZGERALD | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| DANIEL SCOTT | SECRETARY/TREASURER Trustee or director, Officer | 0 | $0 |
| CRAIG ANDERSON - MAUNA KEA | DIRECTOR Trustee or director | 0 | $0 |
| DAVID GIVENS | DIRECTOR Trustee or director | 0 | $0 |
| ROB GUNTHNER | DIRECTOR Trustee or director | 0 | $0 |
| CHRIS SESSION | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HEAD | DIRECTOR Trustee or director | 0 | $0 |
| CHARLIE PARKER | DIRECTOR Trustee or director | 0 | $0 |
| MARK GOLDRUP | DIRECTOR Trustee or director | 0 | $0 |
| PETE ALLES | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG ANDERSON - HAPUNA | PRESIDENT Trustee or director, Officer | 0 | $0 |
| PATRICK FITZGERALD | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| CHARLIE PARKER | SECRETARY/TREASURER Trustee or director, Officer | 0 | $0 |
| CRAIG ANDERSON - MAUNA KEA | DIRECTOR Trustee or director | 0 | $0 |
| DAVID GIVENS | DIRECTOR Trustee or director | 0 | $0 |
| ROB GUNTHNER | DIRECTOR Trustee or director | 0 | $0 |
| CHRIS SESSION | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HEAD | DIRECTOR Trustee or director | 0 | $0 |
| DANIEL SCOTT | DIRECTOR Trustee or director | 0 | $0 |
| MARK GOLDRUP | DIRECTOR Trustee or director | 0 | $0 |
| PETE ALLES | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CRAIG ANDERSON - HAPUNA | PRESIDENT Trustee or director, Officer | 0 | $0 |
| PATRICK FITZGERALD | VICE PRESIDENT Trustee or director, Officer | 0 | $0 |
| CHARLIE PARKER | SECRETARY Trustee or director, Officer | 0 | $0 |
| CHARLES HEAD | TREASURER Trustee or director, Officer | 0 | $0 |
| CRAIG ANDERSON - MAUNA KEA | DIRECTOR Trustee or director | 0 | $0 |
| DAVID GIVENS | DIRECTOR Trustee or director | 0 | $0 |
| ROB GUNTHNER | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HEAD | DIRECTOR Trustee or director | 0 | $0 |
| MICHAEL HOOVER | DIRECTOR Trustee or director | 0 | $0 |
| PETE ALLES | DIRECTOR Trustee or director | 0 | $0 |
| STEVE YANNARELL | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6991, KAMUELA, HI 96743-6991
- Principal officer (990 for 2025)
- CRAIG ANDERSON, MAUNA KEA RESORT LLC, 62-100 KAUNAOA DRIVE, KAMUELA, HI 96743
- Signed the 990
- Craig Anderson, Treasurer
- Phone
- (808) 747-5762
- Website
- www.KohalaCoastResorts.com
Mission
PROMOTE THE COMMON INTERESTS OF ITS MEMBERS WITH REGARD TO ENCOURAGING AND FURTHERING PLANNED RESORT DEVELOPMENTS WITHIN THE KOHALA COAST REGION, COUNTY OF HAWAII, FOR MIXED RESORT USES, INCLUDING HOTELS, SINGLE AND MULTIPLE FAMILY RESIDENCES AND MAJOR RECREATIONAL AMENITIES.
Program accomplishments
- THE KOHALA COAST RESORT ASSOCIATION FOCUSES ON COMMUNITY AND GOVERNMENT RELATIONS. KCRA ALSO CLOSELY MONITORS LEGISLATION AND PROVIDES ADVOCACY WITH BOTH THE COUNTY AND STATE OF HAWAII.
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
- 99-0234933
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $119,843
- Income (IRS master file)
- $220,012
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $220,012 | $206,775 | $119,843 | IRS |
| 990 | December 2024 | $220,008 | $186,913 | $106,606 | IRS |
| 990 | December 2023 | $198,021 | $236,312 | $73,511 | XML |
| 990 | December 2022 | $198,082 | $174,060 | $111,802 | 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 99-0234933).
Questions about KOHALA COAST RESORT ASSOCIATION
- What is the EIN of KOHALA COAST RESORT ASSOCIATION?
- The employer identification number (EIN) of KOHALA COAST RESORT ASSOCIATION is 99-0234933.
- Is KOHALA COAST RESORT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1985.
- Are donations to KOHALA COAST RESORT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KOHALA COAST 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 KOHALA COAST 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 KOHALA COAST 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 KOHALA COAST RESORT ASSOCIATION?
- The 990 for the year ended December 31, 2025 names CRAIG ANDERSON.
- Who are the officers and directors of KOHALA COAST RESORT ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does KOHALA COAST RESORT ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $220,012, expenses of $206,775 and total assets of $119,843 at year end.
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