PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

Kauai Lifeguard Association

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Public Safety, Disaster Preparedness and Relief / Search and Rescue Squads, Services (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$38.7k (2023)

Expenses
$61.6k (2023)

Total Assets
$119k (2023)

Total Liabilities
$922 (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$38,693
Expenses
$61,641
Net Income
-$22,948
Net Assets
$118,421
Notable Sources of Revenue Percent of Total Revenue
Contributions $38,693
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $119,343
Total Liabilities $922
Net Assets $118,421
Compensation
Key Employees and Officers Compensation Other
Monty Downs (Director) $0 $0
Pat Durkin (Treasurer) $0 $0
Kalani Vierra (Director) $0 $0
Laola Aea (Vice Preside) $0 $0
Curt Colby (Director) $0 $0
Andy Evans (Director) $0 $0
Christine French (Director) $0 $0
Marc Bennor (Director) $0 $0
Dickie Chang (Director) $0 $0
Tyrus Siale (Director) $0 $0
Jamie Arreola (President) $0 $0
Margaret Wright (Secretary) $0 $0
Chad Listman (Director) $0 $0
Howard Leslie (Director) $0 $0
William Steele (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$138,096
Expenses
$75,329
Net Income
$62,767
Net Assets
$160,644
Notable Sources of Revenue Percent of Total Revenue
Contributions $138,096
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $161,946
Total Liabilities $1,302
Net Assets $160,644
Compensation
Key Employees and Officers Compensation Other
Monty Downs (Secretary) $0 $0
Pat Durkin (Treasurer) $0 $0
Kalani Vierra (Director) $0 $0
Carol Pratt (Director) $0 $0
Laola Aea (President) $0 $0
Bonnie Hailer (Director) $0 $0
Curt Colby (Director) $0 $0
Jeff Estep (Director) $0 $0
Andy Evans (Director) $0 $0
Christine French (Director) $0 $0
Marc Bennor (Director) $0 $0
Dickie Chang (Director) $0 $0
Diane Keeler (Director) $0 $0
Tyrus Siale (Director) $0 $0
Kleve Zarbaugh (Director) $0 $0
Robert Westerman (Director) $0 $0
Jamie Areola (Vice Preside) $0 $0
Tre Kelsi Naumu (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$60,566
Expenses
$38,429
Net Income
$22,137
Net Assets
$97,877
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,116
99.3%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $450
0.7%
Assets/Debt
Total Assets $98,180
Total Liabilities $303
Net Assets $97,877
Compensation
Key Employees and Officers Compensation Other
Monty Downs (Secretary) $0 $0
Pat Durkin (Treasurer) $0 $0
Kalani Vierra (Director) $0 $0
Carol Pratt (Director) $0 $0
Laola Aea (President) $0 $0
Bonnie Hailer (Director) $0 $0
Curt Colby (Director) $0 $0
Jeff Estep (Director) $0 $0
Andy Evans (Director) $0 $0
Christine French (Director) $0 $0
Marc Bennor (Director) $0 $0
Dickie Chang (Director) $0 $0
Diane Keeler (Director) $0 $0
Tyrus Siale (Director) $0 $0
Kleve Zarbaugh (Director) $0 $0
Robert Westerman (Director) $0 $0
Jamie Areola (Vice Preside) $0 $0
Tre Kelsi Naumu (Director) $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$122,072
Expenses
$181,246
Net Income
-$59,174
Net Assets
$75,752
Notable Sources of Revenue Percent of Total Revenue
Contributions $122,072
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $75,934
Total Liabilities $182
Net Assets $75,752
Compensation
Key Employees and Officers Compensation Other
Monty Downs (Secretary) $0 $0
Pat Durkin (Director) $0 $0
Kalani Vierra (Director) $0 $0
Carol Pratt (Director) $0 $0
Laola Aea (President) $0 $0
Lauryn Duterte (Director) $0 $0
Bonnie Hailer (Director) $0 $0
Curt Colby (Director) $0 $0
Jeff Estep (Director) $0 $0
Andy Evans (Director) $0 $0
Christine French (Director) $0 $0
Marc Bennor (Director) $0 $0
Dickie Chang (Director) $0 $0
Diane Keeler (Director) $0 $0
Tyrus Siale (Director) $0 $0
Kleve Zarbaugh (Director) $0 $0
Robert Westerman (Director) $0 $0
Jamie Arreola (Vice Preside) $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$280,534
Expenses
$280,993
Net Income
-$459
Net Assets
$134,861
Notable Sources of Revenue Percent of Total Revenue
Contributions $251,321
89.6%
Program Services $3,270
1.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $25,943
9.2%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $136,178
Total Liabilities $1,317
Net Assets $134,861
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Monty Downs (President) $0 $0 $0
Pat Durkin (Director) $0 $0 $0
Kalani Vierra (Director) $0 $0 $0
Carol Pratt (Director) $0 $0 $0
Laola Aea (Vice Preside) $0 $0 $0
Lauryn Duterte (Secretary) $0 $0 $0
Bonnie Hailer (Treasurer) $0 $0 $0
Julian Coyner (Director) $0 $0 $0
Curt Colby (Director) $0 $0 $0
Jeff Estep (Director) $0 $0 $0
Andy Melamed (Director) $0 $0 $0
Andy Evans (Director) $0 $0 $0
Christine French (Director) $0 $0 $0
Marc Bennor (Director) $0 $0 $0
Dickie Chang (Director) $0 $0 $0
Diane Keeler (Director) $0 $0 $0
Tyrus Siale (Director) $0 $0 $0
Kleve Zarbaugh (Director) $0 $0 $0
Robert Westerman (Director) $0 $0 $0
George Simpson (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$232,427
Expenses
$140,381
Net Income
$92,046
Net Assets
$135,320
Notable Sources of Revenue Percent of Total Revenue
Contributions $170,795
73.5%
Program Services $3,950
1.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $57,682
24.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $135,332
Total Liabilities $12
Net Assets $135,320
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Andy Melamed (Director) $2,350 $0 $0
Monty Downs (President) $0 $0 $0
Pat Durkin (Director) $0 $0 $0
Kalani Vierra (Director) $0 $0 $0
Carol Pratt (Director) $0 $0 $0
Laola Aea (Vice Preside) $0 $0 $0
Lauryn Duterte (Secretary) $0 $0 $0
Bonnie Hailer (Treasurer) $0 $0 $0
Julian Coiner (Director) $0 $0 $0
Curt Colby (Director) $0 $0 $0
Jeff Estep (Director) $0 $0 $0
Andy Evans (Director) $0 $0 $0
Christine French (Director) $0 $0 $0
Mark Bennor (Director) $0 $0 $0
Dickie Chang (Director) $0 $0 $0
Diane Keeler (Director) $0 $0 $0
Tyrus Siale (Director) $0 $0 $0
Kleve Zarbaugh (Director) $0 $0 $0
Robert Westerman (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$247,935
Expenses
$273,848
Net Income
-$25,913
Net Assets
$45,384
Notable Sources of Revenue Percent of Total Revenue
Contributions $228,210
92.0%
Program Services $329
0.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $19,396
7.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $45,384
Total Liabilities $0
Net Assets $45,384
Compensation
Key Employees and Officers Compensation Related Other
Monty Downs (President) $0 $0 $0
James Jung (Vice Pres) $0 $0 $0
Pat Durkin (Secretary) $0 $0 $0
Kalani Vierra (Director) $0 $0 $0
James Ingham (Director) $0 $0 $0
Don Rohrer (Director) $0 $0 $0
Vicky Sterne (Director) $0 $0 $0
Marti Collins (Director) $0 $0 $0
Carol Pratt (Director) $0 $0 $0
Gerald Hurd (Director) $0 $0 $0
Julian Coiner (Director) $0 $0 $0
Laola Aea (Treasurer) $0 $0 $0
Dave Duncan (Director) $0 $0 $0
Bridget Velasco (Director) $0 $0 $0
George Simpson (Director) $0 $0 $0
Lauryn Duterte (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$286,797
Expenses
$303,555
Net Income
-$16,758
Net Assets
$70,778
Notable Sources of Revenue Percent of Total Revenue
Contributions $150,836
52.6%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $135,961
47.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $70,778
Total Liabilities $0
Net Assets $70,778

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$117,524
Expenses
$79,786
Net Income
$37,738
Net Assets
$88,552
Notable Sources of Revenue Percent of Total Revenue
Contributions $76,395
65.0%
Program Services $0
Investment Income $0
Net Fundraising $40,894
34.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $235
0.2%
Assets/Debt
Total Assets $88,552
Total Liabilities $0
Net Assets $88,552

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$93,455
Expenses
$110,686
Net Income
-$17,231
Net Assets
$51,241
Notable Sources of Revenue Percent of Total Revenue
Contributions $82,185
87.9%
Program Services $7,725
8.3%
Investment Income $0
Net Fundraising $3,545
3.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $51,241
Total Liabilities $0
Net Assets $51,241

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$76,426
Expenses
$87,648
Net Income
-$11,222
Net Assets
$68,471
Notable Sources of Revenue Percent of Total Revenue
Contributions $76,426
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $68,471
Total Liabilities $0
Net Assets $68,471

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$106,485
Expenses
$121,083
Net Income
-$14,598
Net Assets
$79,693
Notable Sources of Revenue Percent of Total Revenue
Contributions $110,604
> 100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$4,119
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $79,693
Total Liabilities $0
Net Assets $79,693

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$216,463
Expenses
$153,603
Net Income
$62,860
Net Assets
$94,291
Notable Sources of Revenue Percent of Total Revenue
Contributions $102,984
47.6%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $113,479
52.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $94,291
Total Liabilities $0
Net Assets $94,291

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »