Kapalua Resort Association

Lahaina, HI
Tax-exempt since Sept. 1980
EIN: 99-0195996

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Type of Nonprofit

Designated as a 501(c)(4) Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Donations to this organization are not tax deductible.

Revenue

$2.69M (2023)

Expenses

$2.84M (2023)

Total Assets

$2.92M (2023)

Total Liabilities

$530k (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

Revenue

$2,691,252

Expenses

$2,840,533

Net Income

-$149,281

Net Assets

$2,388,269

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,639,750	98.1%
Investment Income	$13,653	0.5%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$37,849	1.4%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$109,408	3.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$2,918,394
Total Liabilities	$530,125
Net Assets	$2,388,269

Compensation

Key Employees and Officers	Compensation	Related	Other
Frank Viola (Association)	$109,408	$0	$0
Peter Laszlo (President)	$0	$0	$0
Alex Nakajima (Vice Preside)	$0	$0	$0
Al Haar (Treasurer)	$0	$0	$0
John Tolbert (Secretary)	$0	$0	$0
Race Randle (Director)	$0	$0	$0

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990

Filed on Nov. 13, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$2,648,883

Expenses

$2,471,253

Net Income

$177,630

Net Assets

$2,492,716

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,648,204	100.0%
Investment Income	$638	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$41	0.0%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$103,404	4.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$3,146,282
Total Liabilities	$653,566
Net Assets	$2,492,716

Compensation

Key Employees and Officers	Compensation	Related	Other
Frank Viola (Association)	$103,404	$0	$0
Peter Laszlo (President)	$0	$0	$0
Alex Nakajima (Vice Preside)	$0	$0	$0
Paulus Subrata (Treasurer)	$0	$0	$0
Andrew Rogers (Secretary)	$0	$0	$0
Patrick Nan Shin (Director)	$0	$0	$0

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990

Filed on Nov. 14, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$2,867,341

Expenses

$2,111,538

Net Income

$755,803

Net Assets

$2,308,302

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,866,910	100.0%
Investment Income	$431	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$97,690	4.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$2,651,981
Total Liabilities	$343,679
Net Assets	$2,308,302

Compensation

Key Employees and Officers	Compensation	Related	Other
Frank Viola (Association)	$97,690	$0	$0
Peter Laszlo (President)	$0	$0	$0
Alex Nakajima (Vice Preside)	$0	$0	$0
Paulus Subrata (Treasurer)	$0	$0	$0
Andrew Rogers (Secretary)	$0	$0	$0
Patrick Nan Shin (Director)	$0	$0	$0

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990

Filed on Nov. 16, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2020

Revenue

$2,654,740

Expenses

$2,207,616

Net Income

$447,124

Net Assets

$1,587,261

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,654,398	100.0%
Investment Income	$342	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$57,846	2.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$51,612	2.3%

Assets/Debt
Total Assets	$2,152,982
Total Liabilities	$565,721
Net Assets	$1,587,261

Compensation

Key Employees and Officers	Compensation	Related	Other
Frank Viola (Association)	$63,569	$0	$0
Peter Laszlo (President)	$0	$0	$0
Paulus Subrata (Treasurer)	$0	$0	$0
Alex Nakajima (Vice Preside)	$0	$0	$0
Patrick Nan Shin (Director)	$0	$0	$0

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990

Filed on Nov. 16, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$2,190,297

Expenses

$1,973,860

Net Income

$216,437

Net Assets

$1,159,407

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,189,563	100.0%
Investment Income	$734	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$146,906	7.4%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,626,945
Total Liabilities	$467,538
Net Assets	$1,159,407

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2018

Revenue

$2,496,597

Expenses

$1,779,044

Net Income

$717,553

Net Assets

$1,290,963

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$448,800	18.0%
Program Services	$2,047,368	82.0%
Investment Income	$429	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
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	$121,263	6.8%

Assets/Debt
Total Assets	$1,314,264
Total Liabilities	$23,301
Net Assets	$1,290,963

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Revenue

$1,912,258

Expenses

$1,915,081

Net Income

-$2,823

Net Assets

$575,628

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,752,129	91.6%
Investment Income	$289	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$159,840	8.4%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$597,194
Total Liabilities	$21,566
Net Assets	$575,628

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Revenue

$1,889,467

Expenses

$2,064,895

Net Income

-$175,428

Net Assets

$578,452

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$1,800,102	95.3%
Investment Income	$243	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$89,122	4.7%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$688,863
Total Liabilities	$110,411
Net Assets	$578,452

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Revenue

$2,258,012

Expenses

$2,174,119

Net Income

$83,893

Net Assets

$753,822

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,012,119	89.1%
Investment Income	$357	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$245,536	10.9%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$0
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$808,194
Total Liabilities	$54,372
Net Assets	$753,822

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Revenue

$2,093,746

Expenses

$1,983,073

Net Income

$110,673

Net Assets

$669,929

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,093,325	100.0%
Investment Income	$421	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
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	$858,292
Total Liabilities	$188,363
Net Assets	$669,929

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Revenue

$2,079,370

Expenses

$2,123,381

Net Income

-$44,011

Net Assets

$585,638

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,078,990	100.0%
Investment Income	$380	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
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	$842,469
Total Liabilities	$256,831
Net Assets	$585,638

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$2,155,233

Expenses

$2,000,234

Net Income

$154,999

Net Assets

$759,021

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,155,062	100.0%
Investment Income	$171	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
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	$806,446
Total Liabilities	$47,425
Net Assets	$759,021

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$2,215,022

Expenses

$1,976,143

Net Income

$238,879

Net Assets

$728,998

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$2,214,923	100.0%
Investment Income	$99	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
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	$788,389
Total Liabilities	$59,391
Net Assets	$728,998

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

PDF (2 of 2)

Fiscal Year Ending Dec.
2004

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

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

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.

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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 »

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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.

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By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
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Updated December 20, 2024

Kapalua Resort Association

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $2.69M (2023)

Expenses $2.84M (2023)

Total Assets $2.92M (2023)

Total Liabilities $530k (2023)

Tax Filings by Year

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2012

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2011

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2010

No Extracted Financial Data

Revenue

$2.69M (2023)

Expenses

$2.84M (2023)

Total Assets

$2.92M (2023)

Total Liabilities

$530k (2023)

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004