Nonprofit · EIN 99-0237316
VALLEY ISLE TIMING ASSOCIATION
Tax-exempt · KAHULUI, HI 96733
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $249,440 | $212,548 | $36,892 | $262,297 | $3,294 | $259,003 |
| December 31, 2024 | 990 | $212,715 | $233,109 | -$20,394 | $227,070 | $4,959 | $222,111 |
| December 31, 2023 | 990 | $173,099 | $161,092 | $12,007 | $242,856 | $351 | $242,505 |
| December 31, 2021 | 990-EZ | – | $23,845 | – | $205,531 | $1,213 | $204,318 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $31,974
- of which government grants
- $25,138
- Program service revenue
- $216,212
- Investment income
- $0
- Net income from sales of inventory
- $1,254
- Other revenue
- $1,254
Expenses
- Grants and similar amounts paid
- $5,350
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,796
- Occupancy
- $9,953
- Travel
- $4,188
- Depreciation
- $10,559
- Program services (functional)
- $190,126
- Management and general (functional)
- $22,086
- Fundraising (functional)
- $336
Balance sheet and other
- Total assets, start of year
- $227,070
- Total assets, end of year
- $262,297
- Total liabilities, end of year
- $3,294
- Net assets, end of year
- $259,003
- Land, buildings and equipment
- $136,528
- Net assets without donor restrictions
- $256,845
- Net assets with donor restrictions
- $2,158
- Gross receipts
- $252,937
- Employees
- 0
- Volunteers
- 15
- Year formed
- 1963
- 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 |
|---|---|---|---|
| MARK CAIRES | TREASURER Trustee or director, Officer | – | $0 |
| KALEO FREITAS | PRESIDENT Trustee or director, Officer | – | $0 |
| RYAN INOUYE | DIRECTOR Trustee or director | – | $0 |
| NELSON JORDET | DIRECTOR Trustee or director | – | $0 |
| CAROL KURISU | SECRETARY Trustee or director, Officer | – | $0 |
| CHRISTIAN MOTONAGA | DIRECTOR Trustee or director | – | $0 |
| SHAWN MOTONAGA | DIRECTOR Trustee or director | – | $0 |
| RAY ORIKASA | VICE PRESIDE Trustee or director | – | $0 |
| KAAUKAI ROWLAND | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT BOTELHO | DIRECTOR Trustee or director | – | $0 |
| MARK CAIRES | TREASURER Trustee or director, Officer | – | $0 |
| KALEO FREITAS | PRESIDENT Trustee or director, Officer | – | $0 |
| NELSON JORDET | DIRECTOR Trustee or director | – | $0 |
| CAROL KURISU | SECRETARY Trustee or director, Officer | – | $0 |
| CHRISTIAN MOTONAGA | DIRECTOR Trustee or director | – | $0 |
| SHAWN MOTONAGA | DIRECTOR Trustee or director | – | $0 |
| RAY ORIKASA | VICE PRESIDE Trustee or director | – | $0 |
| KAAUKAI ROWLAND | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT BOTELHO | DIRECTOR Trustee or director | – | $0 |
| MARK CAIRES | TREASURER Trustee or director, Officer | – | $0 |
| KALEO FREITAS | PRESIDENT Trustee or director, Officer | – | $0 |
| NELSON JORDET | DIRECTOR Trustee or director | – | $0 |
| CAROL KURISU | SECRETARY Trustee or director, Officer | – | $0 |
| CHRISTIAN MOTONAGA | DIRECTOR Trustee or director | – | $0 |
| SHAWN MOTONAGA | DIRECTOR Trustee or director | – | $0 |
| RAY ORIKASA | VICE PRESIDE Trustee or director | – | $0 |
| KAAUKAI ROWLAND | DIRECTOR Trustee or director | – | $0 |
990-EZ for the year ended December 31, 2021: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK CAIRES | TREASURER | 1 | $0 |
| KALEO FREITAS | PRESIDENT | 1 | $0 |
| RAY ORIKASA | VICE PRESIDE | 1 | $0 |
| CAROL KURISU | SECRETARY | 1 | $0 |
| MICHAEL MENDOZA | DIRECTOR | 1 | $0 |
| ERIK KOLLIST | DIRECTOR | 1 | $0 |
| RANDY STOPNIK | DIRECTOR | 1 | $0 |
| NELSON JORDET | DIRECTOR | 1 | $0 |
| ROBERT BOTELHO | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 330490, KAHULUI, HI 96733-0490
- Principal officer (990 for 2025)
- KALEO FREITAS, PO BOX 9, WAILUKU, HI 96793
- Signed the 990
- MARK CAIRES, TREASURER
- Phone
- (808) 244-5531
- Return prepared by
- KAWAHARA HU LLP
Mission
TO PROMOTE AND UNDERSTAND THE SAFE USE AND OPERATION OF MOTOR VEHICLES, TO LEARN AND UNDERSTAND THE FUNDAMENTALS AND MECHANICAL OPERATIONS OF VEHICLES.
Program accomplishments
- TO PROMOTE GOOD SPORTSMANSHIP AND FELLOWSHIP AMONG ITS MEMBERS AND THE COMMUNITY, AND TO PROVIDE AND REGULATE MOTOR SPORTS ACTIVITIES.Expenses $190,126 · grants $5,350 · revenue $216,212
- TO PROMOTE AND UNDERSTAND THE SAFE USE AND OPERATION OF MOTOR VEHICLES, TO LEARN AND UNDERSTAND THE FUNDAMENTALS AND MECHANICAL OPERATIONS OF VEHICLES.
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
- 99-0237316
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $262,297
- Income (IRS master file)
- $252,937
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $249,440 | $212,548 | $262,297 | XML |
| 990 | December 2024 | $212,715 | $233,109 | $227,070 | XML |
| 990 | December 2023 | $173,099 | $161,092 | $242,856 | XML |
| 990 | December 2022 | $210,624 | $184,145 | $231,723 | IRS |
| 990-EZ | December 2021 | – | $23,845 | $205,531 | XML |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 99-0237316).
Questions about VALLEY ISLE TIMING ASSOCIATION
- What is the EIN of VALLEY ISLE TIMING ASSOCIATION?
- The employer identification number (EIN) of VALLEY ISLE TIMING ASSOCIATION is 99-0237316.
- Is VALLEY ISLE TIMING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to VALLEY ISLE TIMING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VALLEY ISLE TIMING 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 VALLEY ISLE TIMING 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 VALLEY ISLE TIMING 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 VALLEY ISLE TIMING ASSOCIATION?
- The 990 for the year ended December 31, 2025 names KALEO FREITAS.
- Who are the officers and directors of VALLEY ISLE TIMING ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does VALLEY ISLE TIMING ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $249,440, expenses of $212,548 and total assets of $262,297 at year end.
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