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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 99-5083624

KPAL

Tax-exempt · LIHUE, HI 96766

Financials

$251K$12K2025
Revenue Expenses · by fiscal year end
Financials of KPAL by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$251,475$12,382$239,093$239,093$0$239,093
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$251,475
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$6,194
Management and general (functional)
$6,188

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$239,093
Total liabilities, end of year
$0
Net assets, end of year
$239,093
Gross receipts
$251,475
Employees
0
Volunteers
8
Year formed
2024
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
Gerald BahouthPresident
Trustee or director, Officer
10$0
Nicholas CoursonVice President
Trustee or director, Officer
10$0
Daurice ArrudaTreasurer
Trustee or director, Officer
10$0
Teresa AmoySecretary
Trustee or director, Officer
10$0
Tarryn OrialDirector
Trustee or director
10$0
Mark OzakiDirector
Trustee or director
10$0
Scott SatoDirector
Trustee or director
10$0

Address and contacts

Address (IRS master file)
3990 KAANA ST STE 200, LIHUE, HI 96766-1268
In care of
% MARK OZAKI
Mailing address (990-N for 2024)
3990 Kaana Street Suite 200, Lihue HI 96766
Principal officer (990 for 2025)
Gerald Bahouth, 4660 Uha Road, Lawai, HI 96765
Principal officer (990-N for 2024)
Daurice Arruda, 4107 Kawili Street, Lihue HI 96766
Signed the 990
Daurice Arruda, Treasurer Director
Phone
(503) 260-5388

Mission

At the Kauai Police Activities League KPAL our vision is to foster a community where every child can grow into a responsible healthy and confident individual. We aim to develop character self-discipline and healthy lifestyles among Kauais youth while strengthening the bond between law enforcement and the community. Through positive activities and mentorship we inspire our youth to lead drug-free lives and reach their full potential.

990 for the year ended December 31, 2025

Program accomplishments

  • Youth sports for ages 5-18 includes Flag Football Wrestling Jiu Jitsu Boxing and Track
    Expenses $6,194
  • Youth Recreational activities for ages 5-18 includes e-Gaming Weight Training Laser Engraving and Bowling.0

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-N for KPAL

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
99-5083624
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
2025
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$251,475$12,382$239,093XML
990-N for 2024
Officer: Daurice Arruda
December 31, 2024≤ $50,000 receipts––e-Postcard

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 99-5083624).

Questions about KPAL

What is the EIN of KPAL?
The employer identification number (EIN) of KPAL is 99-5083624.
Is KPAL tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
Are donations to KPAL tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does KPAL file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of KPAL 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 KPAL 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 KPAL?
The 990 for the year ended December 31, 2025 names Gerald Bahouth.
Who are the officers and directors of KPAL?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does KPAL have?
On its 990 for the year ended December 31, 2025 it reported revenue of $251,475, expenses of $12,382 and total assets of $239,093 at year end.

Other nonprofits in LIHUE

All nonprofits in LIHUE · Hawaii · Youth development