Civic Intelligence

Kapalua Resort Association

EIN 99-0195996 • 501(c)4 • Lahaina, HI

Profile

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.

5095 Napilihau St Ste 109B Pmb 105Lahaina, HI 96761

kapaluara.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.20x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.19x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-2.7%

Higher net margin than 26% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

27th percentile

-1.7%

Faster asset growth than 27% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$2,868,518

Down $49,876 (-1.7%) from 2023

Liabilities

Up

$560,097

Up $29,972 (+5.7%) from 2023

Net Assets

Down

$2,308,421

Down $79,848 (-3.3%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin26th percentile

Revenue

Up

$3,003,643

Up $312,391 (+12%) from 2023

Expenses

Up

$3,083,756

Up $243,223 (+8.6%) from 2023

Net Income

Up

-$80,113

Up $69,168 (+46%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $788,389Liabilities 2011: $59,391Net Assets 2011: $728,9982011Assets 2012: $806,446Liabilities 2012: $47,425Net Assets 2012: $759,0212012Assets 2013: $842,469Liabilities 2013: $256,831Net Assets 2013: $585,6382013Assets 2014: $858,292Liabilities 2014: $188,363Net Assets 2014: $669,9292014Assets 2015: $808,194Liabilities 2015: $54,372Net Assets 2015: $753,8222015Assets 2016: $688,863Liabilities 2016: $110,411Net Assets 2016: $578,4522016Assets 2017: $597,194Liabilities 2017: $21,566Net Assets 2017: $575,6282017Assets 2018: $1,314,264Liabilities 2018: $23,301Net Assets 2018: $1,290,9632018Assets 2019: $1,626,945Liabilities 2019: $467,538Net Assets 2019: $1,159,4072019Assets 2020: $2,152,982Liabilities 2020: $565,721Net Assets 2020: $1,587,2612020Assets 2021: $2,651,981Liabilities 2021: $343,679Net Assets 2021: $2,308,3022021Assets 2022: $3,146,282Liabilities 2022: $653,566Net Assets 2022: $2,492,7162022Assets 2023: $2,918,394Liabilities 2023: $530,125Net Assets 2023: $2,388,2692023Assets 2024: $2,868,518Liabilities 2024: $560,097Net Assets 2024: $2,308,4212024

Highlighted filing

2024

Assets$2,868,518
Liabilities$560,097
Net Assets$2,308,421
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,215,022Expenses 2011: $1,976,143Net Income 2011: $238,8792011Revenue 2012: $2,155,233Expenses 2012: $2,000,234Net Income 2012: $154,9992012Revenue 2013: $2,079,370Expenses 2013: $2,123,381Net Income 2013: -$44,0112013Revenue 2014: $2,093,746Expenses 2014: $1,983,073Net Income 2014: $110,6732014Revenue 2015: $2,258,012Expenses 2015: $2,174,119Net Income 2015: $83,8932015Revenue 2016: $1,889,467Expenses 2016: $2,064,895Net Income 2016: -$175,4282016Revenue 2017: $1,912,258Expenses 2017: $1,915,081Net Income 2017: -$2,8232017Revenue 2018: $2,496,597Expenses 2018: $1,779,044Net Income 2018: $717,5532018Revenue 2019: $2,190,297Expenses 2019: $1,973,860Net Income 2019: $216,4372019Revenue 2020: $2,654,740Expenses 2020: $2,207,616Net Income 2020: $447,1242020Revenue 2021: $2,867,341Expenses 2021: $2,111,538Net Income 2021: $755,8032021Revenue 2022: $2,648,883Expenses 2022: $2,471,253Net Income 2022: $177,6302022Revenue 2023: $2,691,252Expenses 2023: $2,840,533Net Income 2023: -$149,2812023Revenue 2024: $3,003,643Expenses 2024: $3,083,756Net Income 2024: -$80,1132024

Highlighted filing

2024

Revenue$3,003,643
Expenses$3,083,756
Net Income-$80,113
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,868,518
Liabilities
$560,097
Net assets
$2,308,421
Revenue
$3,003,643
Expenses
$3,083,756
Net income
-$80,113
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.87$0.56$2.31$3.00$3.08$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.92$0.53$2.39$2.69$2.84$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.65$2.49$2.65$2.47$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.65$0.34$2.31$2.87$2.11$0.76
2020Detailed filing. Detailed filing data is available for this year.$2.15$0.57$1.59$2.65$2.21$0.45
2019Summary only. Only limited summary data is available for this year.$1.63$0.47$1.16$2.19$1.97$0.22
2018Summary only. Only limited summary data is available for this year.$1.31$0.02$1.29$2.50$1.78$0.72
2017Summary only. Only limited summary data is available for this year.$0.60$0.02$0.58$1.91$1.92$0.00
2016Summary only. Only limited summary data is available for this year.$0.69$0.11$0.58$1.89$2.06$0.18
2015Summary only. Only limited summary data is available for this year.$0.81$0.05$0.75$2.26$2.17$0.08
2014Summary only. Only limited summary data is available for this year.$0.86$0.19$0.67$2.09$1.98$0.11
2013Summary only. Only limited summary data is available for this year.$0.84$0.26$0.59$2.08$2.12$0.04
2012Summary only. Only limited summary data is available for this year.$0.81$0.05$0.76$2.16$2.00$0.15
2011Summary only. Only limited summary data is available for this year.$0.79$0.06$0.73$2.22$1.98$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$3,003,643
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,388,269$2,308,421▼ $79,848
Investments in Publicly Traded Securities$1,053,376$1,126,740▲ $73,364
Savings and Temporary Cash Investments$794,551$619,556▼ $174,995
Land, Buildings, and Equipment, Net$492,089$472,755▼ $19,334
Cash and Non-Interest-Bearing Accounts$456,511$369,998▼ $86,513
Accounts Receivable$22,113$245,359▲ $223,246
Prepaid Expenses and Deferred Charges$99,754$34,110▼ $65,644
Total Assets$2,918,394$2,868,518▼ $49,876
Liabilities
Other Liabilities$483,894$483,894→ $0
Accounts Payable and Accrued Expenses$46,231$76,203▲ $29,972
Total Liabilities$530,125$560,097▲ $29,972
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,388,269$2,308,421▼ $79,848
Total Liabilities and Net Assets / Fund Balance$2,918,394$2,868,518▼ $49,876

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$472,755$107,255$580,010
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Frank ViolaAssociationFT$43,385$43,385

Board Members and Trustees

NameTitle
Peter LaszloPresident
John TolbertSecretary
Alex NakajimaTreasurer
Race RandleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,976,066
Investment Income
$27,577
Other Revenue
$0
Change in Net Assets
$-80,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,003,643
Total Revenue per Audited Statements
$3,003,643
Total Revenue per Form 990
$3,003,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,941,901
Salaries, Compensation, and Employee Benefits$141,855
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$317,272--$317,272
Occupancy$180,649--$180,649
Current Officers, Directors, Trustees, and Key Employees$113,604$20,048-$133,652
Insurance$47,512$8,385-$55,897
All Other Expenses$53,753--$53,753
Fees for Services Accounting$27,844$4,914-$32,758
Fees for Services Other$24,846$768-$25,614
Depreciation Depletion-$19,334-$19,334
Fees for Services Management$18,048$558-$18,606
Fees for Services Legal$8,144$1,437-$9,581
Payroll Taxes$6,973$1,230-$8,203
Total Functional Expenses$3,027,082$56,674$0$3,083,756

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,083,756
Total Expenses per Audited Statements$3,083,756
Total Expenses per Form 990$3,083,756
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liability - Reserve Fund$476,955
Other Accrued Expenses$6,939
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Kapalua Resort Association
EIN
99-0195996
Phone
8086653747
Address
5095 NAPILIHAU ST STE 109B PMB 105, LAHAINA, HI 96761

Signing Officer

Name
Peter Laszlo
Title
President
Phone
8086653747
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Laszlo
Formed
1977
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
4

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Financial Statement Notes

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 association is exempt from federal income taxes pursuant to internal revenue code section 501(c)(4), and exempt from state income taxes under section 237-23 (b) of the hawai'i revised statutes. Therefore, no provision for federal or state income taxes is required for the financial statements.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034110
IRS990/PrincipalOfficerNm0PETER LASZLO
IRS990/PriorPeriodAdjustmentsAmt0265
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531310
IRS990/ProgramServiceRevenueGrp/BusinessCd1531310
IRS990/ProgramServiceRevenueGrp/BusinessCd2531310
IRS990/ProgramServiceRevenueGrp/BusinessCd3531310
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1RESERVE ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2ENHANCEMENT
IRS990/ProgramServiceRevenueGrp/Desc3OTHER ASSESSMENTS AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02519861
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1204838
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2161740
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt389627
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02519861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1204838
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2161740
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt389627
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0398000
IRS990/PYInvestmentIncomeAmt013653
IRS990/PYOtherExpensesAmt02323134
IRS990/PYOtherRevenueAmt037849
IRS990/PYProgramServiceRevenueAmt02639750
IRS990/PYRevenuesLessExpensesAmt0-149281
IRS990/PYSalariesCompEmpBnftPaidAmt0119399
IRS990/PYTotalExpensesAmt02840533
IRS990/PYTotalRevenueAmt02691252
IRS990/ReconcilationRevenueExpnssAmt0-80113
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02976066
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02388269
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02308421
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0794551
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0619556
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0472755
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0107255
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0580010
IRS990ScheduleD/ExpensesSubtotalAmt03083756
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0476955
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16939
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITY - RESERVE FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER ACCRUED EXPENSES
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/RevenueSubtotalAmt03003643
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt012.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(4), AND EXEMPT FROM STATE INCOME TAXES UNDER SECTION 237-23 (B) OF THE HAWAI'I REVISED STATUTES. THEREFORE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED FOR THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalAcreageCnt01.20
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0472755
IRS990ScheduleD/TotalEasementsCnt01
IRS990ScheduleD/TotalExpensesPerForm990Amt03083756
IRS990ScheduleD/TotalLiabilityAmt0483894
IRS990ScheduleD/TotalRevenuePerForm990Amt03003643
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03003643
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03083756
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KAPALUA 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT DIRECTORS FOR THEIR RESPECTIVE ASSOCIATION BOARDS, AND ADOPT AMENDMENTS TO THE GOVERNING DOCUMENTS FOR THE ENTIRE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REQUIRES MULTIPLE QUOTES FOR ALL VENDORS AND SERVICE CONTRACT, AND CAPITAL IMPROVEMENT PROJECTS. AT LEAST THREE BOARD MEMBERS MUST APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE APPOINTED ASSOCIATION MANAGER IS DETERMINED BASED ON A REVIEW OF COMPENSATION OF SIMILAR POSITIONS IN COMPARABLE ENTITIES ON MAUI, AND RELATED EXPERIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DIRECTOR SHALL RECEIVE COMPENSATION FOR ANY SERVICES RENDERED TO THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02918394
IRS990/TotalAssetsEOYAmt02868518
IRS990/TotalAssetsGrp/BOYAmt02918394
IRS990/TotalAssetsGrp/EOYAmt02868518
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056674
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03027082
IRS990/TotalFunctionalExpensesGrp/TotalAmt03083756
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0530125
IRS990/TotalLiabilitiesEOYAmt0560097
IRS990/TotalLiabilitiesGrp/BOYAmt0530125
IRS990/TotalLiabilitiesGrp/EOYAmt0560097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02388269
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02308421
IRS990/TotalProgramServiceExpensesAmt03027082
IRS990/TotalProgramServiceRevenueAmt02976066
IRS990/TotalReportableCompFromOrgAmt043385
IRS990/TotalRevenueGrp/ExclusionAmt027577
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02976066
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03003643
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02918394
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02868518
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05095 NAPILIHAU ST STE 109B PMB 105
IRS990/USAddress/CityNm0LAHAINA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096761
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0KAPALUARA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER LASZLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086653747
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPALUA RESORT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KAPA
ReturnHeader/Filer/EIN0990195996
ReturnHeader/Filer/PhoneNum08086653747
ReturnHeader/Filer/USAddress/AddressLine1Txt05095 NAPILIHAU ST STE 109B PMB 105
ReturnHeader/Filer/USAddress/CityNm0LAHAINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990303190
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARBONARO CPAS & MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 MAIN ST STE 408
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082425002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GRETCHEN KREMEYER
ReturnHeader/ReturnTs02025-11-14T15:59:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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