KAPALUA RESORT ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- KAPALUA RESORT ASSOCIATION (EIN 99-0195996)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202323189349303622
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T10:05:35-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990303190 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARBONARO CPAS & MANAGEMENT GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1885 MAIN ST STE 408 | AddressLine1Txt |
| City | WAILUKU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96793 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990195996 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAPALUA RESORT ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KAPA | BusinessNameControlTxt |
| Phone | 8086653747 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5095 NAPILIHAU ST STE 109B PMB 105 | AddressLine1Txt |
| City | LAHAINA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96761 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAULUS SUBRATA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8086653747 | PhoneNum |
| Signature | 2023-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PAULUS | PersonFirstNm |
| Person Last | SUBRATA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GRETCHEN KREMEYER | PreparerPersonNm |
| PTIN | P00768528 | PTIN |
| Phone | 8082425002 | PhoneNum |
| Preparation | 2023-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PETER LASZLO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5095 NAPILIHAU ST STE 109B PMB 105 | AddressLine1Txt |
| City | LAHAINA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96761 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,648,883 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | KAPALUARA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE FOR THE MANAGEMENT, MAINTENANCE, PROTECTION, PRESERVATION, AND ARCHITECTURAL CONTROL OF THE REAL PROPERTY KNOWN AS THE KAPALUA RESORT, AND TO PROMOTE THE HEALTH, SAFETY, AND WELFARE OF ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,866,910 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,648,204 | CYProgramServiceRevenueAmt |
| PY Investment Income | $431 | PYInvestmentIncomeAmt |
| CY Investment Income | $638 | CYInvestmentIncomeAmt |
| CY Other Revenue | $41 | CYOtherRevenueAmt |
| PY Total Revenue | $2,867,341 | PYTotalRevenueAmt |
| CY Total Revenue | $2,648,883 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $115,000 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $119,280 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $126,256 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,992,258 | PYOtherExpensesAmt |
| CY Other Expenses | $2,229,997 | CYOtherExpensesAmt |
| PY Total Expenses | $2,111,538 | PYTotalExpensesAmt |
| CY Total Expenses | $2,471,253 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $755,803 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $177,630 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,651,981 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,146,282 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $343,679 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $653,566 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,308,302 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,492,716 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE FOR THE MANAGEMENT, MAINTENANCE, PROTECTION, PRESERVATION, AND ARCHITECTURAL CONTROL OF THE REAL PROPERTY KNOWN AS THE KAPALUA RESORT, AND TO PROMOTE THE HEALTH, SAFETY, AND WELFARE OF ITS MEMBERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,414,880 | ExpenseAmt |
| Revenue | $2,648,204 | RevenueAmt |
| Desc | KAPALUA RESORT ASSOCIATION MAINTAINS AND PROTECTS THE COMMON ELEMENTS, AND PROVIDES SECURITY AND SHUTTLE SERVICES FOR THE ASSOCIATION. THE ORGANIZATION SEEKS TO BUILD AND MAINTAIN A COMMUNITY AND A SENSE OF PLACE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $115,000 | ExpenseAmt |
| Grant | $115,000 | GrantAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $115,000 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $115,000 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $2,529,880 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAPALUA RESORT ASSOCIATION | PersonNm |
| Phone | 8086653747 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5095 NAPILIHAU ST STE 109B PMB 105 | AddressLine1Txt |
| City | LAHAINA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96791 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| PETER LASZLO | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALEX NAKAJIMA | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAULUS SUBRATA | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREW ROGERS | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PATRICK NAN SHIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| FRANK VIOLA | ||||||
| ASSOCIATION | 40.00 | Yes (X) | $103,404 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $103,404 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SPEEDISHUTTLE | |||||
| 150 PAAHANA PLACE | KAHULUI | HI | 96732 | SHUTTLE SERVICE | $659,660 |
| HAIKU LANDSCAPE CORPORATION | |||||
| 3950 KALAI WAA ST W202 | KIHEI | HI | 967535700 | LANDSCAPING | $584,808 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBER ASSESSMENTS | 531310 | $2,069,881 | $2,069,881 |
| ENHANCEMENT | 531310 | $332,828 | $332,828 |
| RESERVE ASSESSMENTS | 531310 | $245,495 | $245,495 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,648,204 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $638 | TotalRevenueColumnAmt |
| Exclusion | $638 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $41 | TotalRevenueColumnAmt |
| Exclusion | $41 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $41 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,648,883 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,648,204 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $679 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,000 | TotalAmt |
| Program Services | $115,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,404 | TotalAmt |
| Program Services | $87,893 | ProgramServicesAmt |
| Management And General | $15,511 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,852 | TotalAmt |
| Program Services | $19,425 | ProgramServicesAmt |
| Management And General | $3,427 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,149 | TotalAmt |
| Program Services | $1,827 | ProgramServicesAmt |
| Management And General | $322 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,836 | TotalAmt |
| Program Services | $43,211 | ProgramServicesAmt |
| Management And General | $7,625 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,404 | TotalAmt |
| Program Services | $10,715 | ProgramServicesAmt |
| Management And General | $1,689 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,132 | TotalAmt |
| Program Services | $961 | ProgramServicesAmt |
| Management And General | $171 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,057 | TotalAmt |
| Program Services | $132,057 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,796 | TotalAmt |
| Program Services | $2,796 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,334 | TotalAmt |
| Management And General | $19,334 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,291 | TotalAmt |
| Program Services | $46,997 | ProgramServicesAmt |
| Management And General | $8,294 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| LANDSCAPING | $703,134 | $703,134 |
| SHUTTLE SERVICE | $659,660 | $659,660 |
| SECURITY | $332,645 | $332,645 |
| RESERVE EXPENSES | $246,133 | $246,133 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,426 | TotalAmt |
| Program Services | $12,426 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,471,253 | TotalAmt |
| Program Services | $2,414,880 | ProgramServicesAmt |
| Management And General | $56,373 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $818,745 | BOYAmt |
| EOY | $866,310 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,242,700 | BOYAmt |
| EOY | $620,910 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,125 | BOYAmt |
| EOY | $107,701 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,654 | BOYAmt |
| EOY | $31,396 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $580,011 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $68,588 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $530,757 | BOYAmt |
| EOY | $511,423 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,008,542 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,651,981 | BOYAmt |
| EOY | $3,146,282 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,287 | BOYAmt |
| EOY | $187,704 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $311,392 | BOYAmt |
| EOY | $465,862 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,679 | BOYAmt |
| EOY | $653,566 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,308,302 | BOYAmt |
| EOY | $2,492,716 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,308,302 | BOYAmt |
| EOY | $2,492,716 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,651,981 | BOYAmt |
| EOY | $3,146,282 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $177,630 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,784 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 1.20 | TotalAcreageCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 12.00 | StaffHoursSpentEnforcementCnt |
| Section170h Rqr Stsfd | Yes (true) | Section170hRqrStsfdInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $580,011 | OtherCostOrOtherBasisAmt |
| Depreciation | $68,588 | DepreciationAmt |
| Book Value | $511,423 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $511,423 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CONTRACT LIABILITY - RESERVE FUND | $458,923 |
| OTHER ACCRUED EXPENSES | $6,939 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $465,862 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,655,667 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $6,784 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $6,784 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,648,883 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,648,883 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,471,253 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,471,253 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,471,253 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 9 | IN DECEMBER 2018, THE ASSOCIATION RECEIVED A PARCEL OF LAND FROM A DONOR FOR CONSERVATION EASEMENT PURPOSES. SINCE THE LAND IS DESIGNATED FOR PUBLIC USE, IT FALLS UNDER THE COMMON AREA DESIGNATION AND IS NOT RECORDED BY THE ASSOCIATION. |
| SCHEDULE D, PAGE 3, PART X | THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES. AS OF DECEMBER 31, 2022, THE ASSOCIATION HAS ANALYZED ITS TAX POSITIONS AND BELIEVES THAT ALL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| XTERRA FOUNDATION | |||||||
| 45 S 7TH STREET 1810 | MINNEAPOLIS | MN | 55402 | 550869247 | 501C3 | $10,000 | SUPPORT |
| SENTRY TOURNAMENT OF CHAMPIONS | |||||||
| 1 PGA TOUR BOULEVARD | PONTE VEDRA BEACH | FL | 32082 | 520999206 | $15,000 | SUPPORT | |
| KAPALUA RITZ-CARLTON | |||||||
| 1 RITZ CARLTON DR | KAPALUA | HI | 96761 | 582168815 | $10,000 | CELEBRATION OF ARTS | |
| KAPALUA MAUI CHARITIES | |||||||
| 200 VILLAGE ROAD | LAHAINA | HI | 96761 | 990334971 | 501C3 | $80,000 | SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | KAPALUA RESORT ASSOCIATION IS MADE UP OF 12 SEPARATE DEVELOPMENTS, WITH SEPARATE BOARDS. EACH LANDOWNER HAS THE ABILITY TO VOTE IN THEIR RESPECTIVE BOARDS, AND EACH BOARD IS THEN GIVEN A VOTE IN KAPALUA RESORT ASSOCIATION AS A WHOLE. THERE ARE NO SEPARATE CLASSES OF MEMBERS, HOWEVER LARGER DEVELOPMENTS PROVIDE FOR ADDITION DUES, AND A LARGER PORTION OF THE VOTE. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EACH LANDOWNER HAS VOTING RIGHTS BASED ON THE SIZE OF THE PROPERTY AND TYPE OF USE OF THE MEMBER'S PROPERTY, AND THE RIGHTS OF MEMBERSHIP ARE SUBJECT TO THE PAYMENT OF ASSESSMENTS LEVIED BY THE ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 7B | MEMBERS ELECT DIRECTORS FOR THEIR RESPECTIVE ASSOCIATION BOARDS, AND ADOPT AMENDMENTS TO THE GOVERNING DOCUMENTS FOR THE ENTIRE ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD FOR APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF DIRECTORS REQUIRES MULTIPLE QUOTES FOR ALL VENDORS AND SERVICE CONTRACT, AND CAPITAL IMPROVEMENT PROJECTS. AT LEAST THREE BOARD MEMBERS MUST APPROVE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION OF THE APPOINTED ASSOCIATION MANAGER IS DETERMINED BASED ON A REVIEW OF COMPENSATION OF SIMILAR POSITIONS IN COMPARABLE ENTITIES ON MAUI, AND RELATED EXPERIENCE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | NO DIRECTOR SHALL RECEIVE COMPENSATION FOR ANY SERVICES RENDERED TO THE ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |