Nonprofit · EIN 99-0285003
LAHAINA ROTARY YOUTH FOUNDATION
Tax-exempt (reinstated) · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $64,945 | $97,662 | -$32,717 | $188,999 | – | $188,999 |
| December 31, 2024 | 990-EZ | $117,756 | $49,140 | $68,616 | $221,716 | – | $221,716 |
| December 31, 2023 | 990-EZ | $79,468 | $78,671 | $797 | $145,663 | – | $145,663 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $51,001
- Program service revenue
- $0
- Investment income
- $8,325
- Net gain from sales of assets
- $1,250
- Other revenue
- $4,369
Expenses
- Grants and similar amounts paid
- $70,000
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $27,662
- Program services (functional)
- $97,662
Balance sheet and other
- Total assets, start of year
- $221,716
- Total assets, end of year
- $188,999
- Total liabilities, end of year
- –
- Net assets, end of year
- $188,999
- Cash, savings and investments
- $74,110
- Gross receipts
- $75,523
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Pluta | President/Secretary | 0.5 | $0 |
| Erik VanKetel | Vice President | 0.5 | $0 |
| Frederick Nava | Treasurer | 0.5 | $0 |
| Darryl Ng | Director | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Pluta | President/Secretary | 0.5 | $0 |
| Erik VanKetel | Vice President | 0.5 | $0 |
| Frederick Nava | Treasurer | 0.5 | $0 |
| Darryl Ng | Director | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Pluta | President/Secretary | 0.5 | $0 |
| Erik VanKetel | Vice President | 0.5 | $0 |
| Frederick Nava | Treasurer | 0.5 | $0 |
| Darryl Ng | Director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 181 LAHAINALUNA RD, LAHAINA, HI 96761-1585
- In care of
- % BANK OF HAWAII
- Signed the 990-EZ
- Frederick Nava, Treasurer
- Phone
- (808) 244-5531
- Return prepared by
- BUSINESS BY RJK INC
Mission
Provide a Scholarship Awards Program
Program accomplishments
- Awarding of college scholarships to graduating highschool seniors and projects involving clean water; grantsfor Lahaina Wildfire survivorsExpenses $97,662 · grants $70,000
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 99-0285003
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $188,999
- Income (IRS master file)
- $75,523
Revocation and reinstatement
- Exemption revoked
- May 15, 2019
- Posted by the IRS
- February 10, 2020
- Reinstated
- Effective May 15, 2019
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $64,945 | $97,662 | $188,999 | XML |
| 990-EZ | December 2024 | $117,756 | $49,140 | $221,716 | XML |
| 990-EZ | December 2023 | $79,468 | $78,671 | $145,663 | XML |
| 990-EZ | December 2022 | – | – | – | 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 99-0285003).
Questions about LAHAINA ROTARY YOUTH FOUNDATION
- What is the EIN of LAHAINA ROTARY YOUTH FOUNDATION?
- The employer identification number (EIN) of LAHAINA ROTARY YOUTH FOUNDATION is 99-0285003.
- Is LAHAINA ROTARY YOUTH FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2019 and reinstated it effective May 15, 2019.
- Are donations to LAHAINA ROTARY YOUTH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAHAINA ROTARY YOUTH FOUNDATION 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 LAHAINA ROTARY YOUTH FOUNDATION 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 LAHAINA ROTARY YOUTH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of LAHAINA ROTARY YOUTH FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LAHAINA ROTARY YOUTH FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $64,945, expenses of $97,662 and total assets of $188,999 at year end.
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