2023-11-14T10:05:35-05:00 2022-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-01-01 990195996 KAPALUA RESORT ASSOCIATION KAPA 8086653747 5095 NAPILIHAU ST STE 109B PMB 105 LAHAINA HI 96761 PAULUS SUBRATA TREASURER 8086653747 2023-11-13 true PAULUS SUBRATA 999009999 false GRETCHEN KREMEYER P00768528 8082425002 2023-11-14 2022 2023-04-26 12:10:37Z PETER LASZLO 5095 NAPILIHAU ST STE 109B PMB 105 LAHAINA HI 96761 2648883 false X KAPALUARA.COM X 1977 HI 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. 5 5 1 5 0 0 2866910 2648204 431 638 41 2867341 2648883 115000 0 119280 126256 0 0 1992258 2229997 2111538 2471253 755803 177630 2651981 3146282 343679 653566 2308302 2492716 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. false false 2414880 2648204 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. 115000 115000 115000 115000 2529880 false false false true false true false false false true false false false true true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 1 true false false false false false false false false X 5 5 false false false false true true true true true false false true true false true false false true true false X KAPALUA RESORT ASSOCIATION 8086653747 5095 NAPILIHAU ST STE 109B PMB 105 LAHAINA HI 96791 PETER LASZLO PRESIDENT 1.00 X X 0 0 0 ALEX NAKAJIMA VICE PRESIDE 1.00 X X 0 0 0 PAULUS SUBRATA TREASURER 1.00 X X 0 0 0 ANDREW ROGERS SECRETARY 1.00 X X 0 0 0 PATRICK NAN SHIN DIRECTOR 1.00 X 0 0 0 FRANK VIOLA ASSOCIATION 40.00 X 103404 0 0 103404 1 false false false SPEEDISHUTTLE 150 PAAHANA PLACE KAHULUI HI 96732 SHUTTLE SERVICE 659660 HAIKU LANDSCAPE CORPORATION 3950 KALAI WAA ST W202 KIHEI HI 967535700 LANDSCAPING 584808 2 MEMBER ASSESSMENTS 531310 2069881 2069881 ENHANCEMENT 531310 332828 332828 RESERVE ASSESSMENTS 531310 245495 245495 2648204 638 638 OTHER INCOME 900099 41 41 41 2648883 2648204 679 115000 115000 103404 87893 15511 22852 19425 3427 2149 1827 322 50836 43211 7625 12404 10715 1689 1132 961 171 132057 132057 2796 2796 19334 19334 55291 46997 8294 LANDSCAPING 703134 703134 SHUTTLE SERVICE 659660 659660 SECURITY 332645 332645 RESERVE EXPENSES 246133 246133 12426 12426 2471253 2414880 56373 0 818745 866310 1242700 620910 4125 107701 55654 31396 580011 68588 530757 511423 1008542 2651981 3146282 32287 187704 311392 465862 343679 653566 X 2308302 2492716 2308302 2492716 2651981 3146282 177630 6784 X false true X true false true true false X 1 1.20 1 1 false 12.00 true 580011 68588 511423 511423 CONTRACT LIABILITY - RESERVE FUND 458923 OTHER ACCRUED EXPENSES 6939 465862 X 2655667 6784 6784 2648883 2648883 2471253 2471253 2471253 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. true XTERRA FOUNDATION 45 S 7TH STREET 1810 MINNEAPOLIS MN 55402 550869247 501C3 10000 SUPPORT SENTRY TOURNAMENT OF CHAMPIONS 1 PGA TOUR BOULEVARD PONTE VEDRA BEACH FL 32082 520999206 15000 SUPPORT KAPALUA RITZ-CARLTON 1 RITZ CARLTON DR KAPALUA HI 96761 582168815 10000 CELEBRATION OF ARTS KAPALUA MAUI CHARITIES 200 VILLAGE ROAD LAHAINA HI 96761 990334971 501C3 80000 SUPPORT 2 2 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.