Nonprofit · EIN 99-6011281
NAPILI KAI FOUNDATION
Tax-exempt · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $345,278 | $312,298 | $32,980 | $3,109,642 | $0 | $3,109,642 |
| December 31, 2023 | 990 | $421,795 | $157,707 | $264,088 | $2,939,702 | $0 | $2,939,702 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $200,385
- Program service revenue
- $17,120
- Investment income
- $123,663
- Net gain from sales of assets
- $4,897
- Net income from fundraising events
- $4,110
- Other revenue
- $4,110
Expenses
- Grants and similar amounts paid
- $156,375
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $8,770
- Travel
- $14,603
- Program services (functional)
- $266,691
- Management and general (functional)
- $35,281
- Fundraising (functional)
- $10,326
Balance sheet and other
- Total assets, start of year
- $2,939,702
- Total assets, end of year
- $3,109,642
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,109,642
- Publicly traded securities
- $2,752,550
- Net assets without donor restrictions
- $3,109,642
- Gross receipts
- $345,278
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1966
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YVETTE LABORTE | DIRECTOR Trustee or director | 6 | $0 |
| NOHEALANI RALAR | DIRECTOR Trustee or director | 6 | $0 |
| LOUISE ROSS | DIRECTOR Trustee or director | 6 | $0 |
| SALLY WERBLUN | DIRECTOR Trustee or director | 6 | $0 |
| HAZEL CAPPAL | SECRETARY Officer | 6 | $0 |
| SHELLEY HEE | TREASURER Officer | 10 | $0 |
| LISA NELSON | VICE PRESIDE Officer | 6 | $0 |
| JANICE STUDWELL | PRESIDENT Officer | 10 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHUCK BARNUM | DIRECTOR Trustee or director | 6 | $0 |
| DUQUE FELIZA | DIRECTOR Trustee or director | 6 | $0 |
| NOHEALANI RALAR | DIRECTOR Trustee or director | 6 | $0 |
| SALLY WERBLUN | TRUSTEE/DIRE Trustee or director | 6 | $0 |
| SHELLEY HEE | TREASURER Officer | 10 | $0 |
| YVETTE LABORTE | SECRETARY Officer | 6 | $0 |
| LOUISE ROSS | PRESIDENT Officer | 6 | $0 |
| JANICE STUDWELL | VICE PRESIDE Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 5900 HONOAPIILANI ROAD, LAHAINA, HI 96761-0000
- Principal officer (990 for 2024)
- JANICE STUDWELL, 424 27TH ST, MANHATTAN BEACH, CA 90266
- Signed the 990
- SHELLEY HEE, TREASURER
- Phone
- (808) 214-8977
- Website
- NAPILIKAIFOUNDATION.ORG
- Return prepared by
- BARBARA J QUERRY LLC
Mission
THE EDUCATION OF CHILDREN FROM 6 TO 18 YEARS OF AGE IN THE HISTORY, ARTS, CRAFTS, DANCES, LANGUAGE, SKILLS AND LORE OF HAWAII.
Program accomplishments
- THE EDUCATION OF CHILDREN UNDER 18 YEARS OF AGE IN THE HISTORY, ARTS, CRAFTS, DANCES, LANGUAGE, SKILLS AND LORE OF HAWAII.Expenses $142,391 · grants $32,075
- SUPPORT OUR KEIKI AND OHANA, WHO WERE DIRECTLY IMPACTED BY THE RECENT WILDFIRES IN LAHAINA. THIS FUND IS INTENDED TO HELP THE IMMEDIATE NEEDS OF THE COMMUNITY WITH COSTS RELATED TO TEMPORARY HOUSING, CLOTHING, TRANSPORTATION, PERSONAL ITEMS, SCHOOL SUPPLIES, AND OTHER NEEDS TO REBUILD THEIR LIVES.Expenses $124,300 · grants $124,300
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 | Not 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
- 99-6011281
- 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
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A230)
- Assets (IRS master file)
- $3,109,642
- Income (IRS master file)
- $345,278
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $345,278 | $312,298 | $3,109,642 | XML |
| 990 | December 2023 | $421,795 | $157,707 | $2,939,702 | XML |
| 990 | December 2022 | $258,681 | $141,443 | $2,666,505 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 99-6011281).
Questions about NAPILI KAI FOUNDATION
- What is the EIN of NAPILI KAI FOUNDATION?
- The employer identification number (EIN) of NAPILI KAI FOUNDATION is 99-6011281.
- Is NAPILI KAI FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Are donations to NAPILI KAI FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NAPILI KAI 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 NAPILI KAI FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NAPILI KAI FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NAPILI KAI FOUNDATION?
- The 990 for the year ended December 31, 2024 names JANICE STUDWELL.
- Who are the officers and directors of NAPILI KAI FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does NAPILI KAI FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $345,278, expenses of $312,298 and total assets of $3,109,642 at year end.
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