Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
EIN 99-0237316 • 501(c)3 • Kahului, HI
Profile
To promote and understand the safe use and operation of motor vehicles, to learn and understand the fundamentals and mechanical operations of vehicles.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Down$227,070
Down $15,786 (-6.5%) from 2023
Liabilities
Up$4,959
Up $4,608 (+1313%) from 2023
Net Assets
Down$222,111
Down $20,394 (-8.4%) from 2023
Revenue
Up$212,715
Up $39,616 (+23%) from 2023
Expenses
Up$233,109
Up $72,017 (+45%) from 2023
Net Income
Down-$20,394
Down $32,401 (-270%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To promote and understand the safe use and operation of motor vehicles, to learn and understand the fundamentals and mechanical operations of vehicles.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $112,718 | $121,949 | ▲ $9,231 |
| Cash and Non-Interest-Bearing Accounts | $122,990 | $92,850 | ▼ $30,140 |
| Inventories for Sale or Use | $3,259 | $8,075 | ▲ $4,816 |
| Prepaid Expenses and Deferred Charges | $3,889 | $4,196 | ▲ $307 |
| Total Assets | $242,856 | $227,070 | ▼ $15,786 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $351 | $4,959 | ▲ $4,608 |
| Total Liabilities | $351 | $4,959 | ▲ $4,608 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $240,347 | $219,953 | ▼ $20,394 |
| Net Assets With Donor Restrictions | $2,158 | $2,158 | → $0 |
| Total Net Assets Fund Balance | $242,505 | $222,111 | ▼ $20,394 |
| Total Liabilities and Net Assets / Fund Balance | $242,856 | $227,070 | ▼ $15,786 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $116,932 | $183,473 | $300,405 |
| Equipment | $5,017 | $1,983 | $7,000 |
| Name | Title |
|---|---|
| Kaleo Freitas | President |
| Christian Motonaga | Director |
| Kaaukai Rowland | Director |
| Nelson Jordet | Director |
| Robert Botelho | Director |
| Shawn Motonaga | Director |
| Carol Kurisu | Secretary |
| Mark Caires | Treasurer |
| Ray Orikasa | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $223,259 |
| Grants and Similar Amounts Paid | $9,850 |
| Total Fundraising Expense | $324 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $49,405 | $2,851 | - | $52,256 |
| All Other Expenses | $26,230 | $8,862 | $324 | $35,416 |
| Other Expenses | $14,994 | $21 | - | $14,994 |
| Insurance | $10,607 | $4,331 | - | $14,938 |
| Grants to Domestic Orgs | $9,750 | - | - | $9,750 |
| Occupancy | $9,378 | - | - | $9,378 |
| Travel | $4,908 | $4,384 | - | $9,292 |
| Depreciation Depletion | $8,785 | - | - | $8,785 |
| Fees for Services Accounting | - | $7,651 | - | $7,651 |
| Information Technology | $1,250 | $2,670 | - | $3,920 |
| Advertising | $2,339 | $464 | - | $2,803 |
| Office Expenses | $743 | $1,665 | - | $2,408 |
| Grants to Domestic Individuals | $100 | - | - | $100 |
| Total Functional Expenses | $199,886 | $32,899 | $324 | $233,109 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $4,985 |
| Fundraising Gross Income | $2,730 |
| Professional Fundraising Fees | $0 |
“Time permitting, the form 990 will be circulated among the board members for review and approval prior to filing.”
“Documents available upon request.”
“To promote and understand the safe use and operation of motor vehicles, to learn and understand the fundamentals and mechanical operations of vehicles.”
“Off duty policemen 10,075 0 0 outside services 835 2,851 0 outside services-track 19,607 0 0 paramedics 7,838 0 0 security 11,050 0 0 total 49,405 2,851 0”
“Grounds/track maintenance 8,146 0 0 de minimis assets 0 6,783 0 trophies 4,896 0 0 licenses & permits 3,564 807 0 fuel 4,049 316 0 meals 3,434 201 0 lighting 1,749 0 0 dues & subscriptions 0 748 0 cash short/(over) 392 0 0 general excise tax 0 0 324 bank charges 0 7 0 total 26,230 8,862 324”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 351 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4959 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE AND UNDERSTAND THE SAFE USE AND OPERATION OF MOTOR VEHICLES, TO LEARN AND UNDERSTAND THE FUNDAMENTALS AND MECHANICAL OPERATIONS OF VEHICLES. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 464 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2339 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2803 |
| IRS990/AllOtherContributionsAmt | 0 | 5582 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 324 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8862 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 26230 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 35416 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KAWAHARA & HU LLP |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082445531 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 77 HOOKELE STREET |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | SUITE 301 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KAHULUI |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96732 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 122990 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 92850 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 5012 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 13617 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 9850 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 223259 |
| IRS990/CYOtherRevenueAmt | 0 | 132 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 198966 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -20394 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 233109 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 324 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 212715 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8785 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8785 |
| IRS990/Desc | 0 | TO PROMOTE GOOD SPORTSMANSHIP AND FELLOWSHIP AMONG ITS MEMBERS AND THE COMMUNITY, AND TO PROVIDE AND REGULATE MOTOR SPORTS ACTIVITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2158 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2158 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 199886 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7651 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7651 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 2851 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 49405 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 52256 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT BOTELHO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK CAIRES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KALEO FREITAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NELSON JORDET |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CAROL KURISU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRISTIAN MOTONAGA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SHAWN MOTONAGA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RAY ORIKASA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KAAUKAI ROWLAND |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1963 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 4985 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 2730 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 8035 |
| IRS990/GrantAmt | 0 | 9850 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 100 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 100 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 9750 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 9750 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 222712 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 7399 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2670 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1250 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3920 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4331 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10607 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14938 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 3259 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 8075 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 30 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 185456 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 112718 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 121949 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 307405 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROMOTE AND UNDERSTAND THE SAFE USE AND OPERATION OF MOTOR VEHICLES, TO LEARN AND UNDERSTAND THE FUNDAMENTALS AND MECHANICAL OPERATIONS OF VEHICLES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 242505 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 222111 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -2255 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 2387 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2387 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 240347 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 219953 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 9378 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 9378 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1665 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 743 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2408 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | AWARDS |
| IRS990/OtherExpensesGrp/Desc | 1 | TRACK SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT RENTAL |
| IRS990/OtherExpensesGrp/Desc | 3 | PORTABLE TOILETS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 21 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 25175 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 18813 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 17409 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 14994 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25175 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 18813 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 17430 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14994 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3889 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4196 |
| IRS990/PrincipalOfficerNm | 0 | KALEO FREITAS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MAIN GATE RECEIPTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RACER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ANNUAL PITSTALL FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PARKING RECEIPTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 124518 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 42288 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 12225 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 3 | 9210 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8925 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 124518 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 42288 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 12225 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 9210 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 8925 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TO PROMOTE AND UNDERSTAND THE SAFE USE AND OPERATION OF MOTOR VEHICLES, TO LEARN AND UNDERSTAND THE FUNDAMENTALS AND MECHANICAL OPERATIONS OF VEHICLES. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 6165 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -1033 |
| IRS990/PYOtherExpensesAmt | 0 | 161092 |
| IRS990/PYOtherRevenueAmt | 0 | 4250 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 163717 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 12007 |
| IRS990/PYTotalExpensesAmt | 0 | 161092 |
| IRS990/PYTotalRevenueAmt | 0 | 173099 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -20394 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 198966 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 13617 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6165 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2595 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 304 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 22681 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 11655 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 7500 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1500 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 7380 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 28035 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 197440 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 163507 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 211242 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 33065 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 605254 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 655970 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 222712 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 177172 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 215337 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 40749 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 655970 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 222712 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 177172 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 215337 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 40749 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 655970 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5017 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1983 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 7000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 116932 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 183473 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 300405 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 121949 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PROMOTE AND UNDERSTAND THE SAFE USE AND OPERATION OF MOTOR VEHICLES, TO LEARN AND UNDERSTAND THE FUNDAMENTALS AND MECHANICAL OPERATIONS OF VEHICLES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TIME PERMITTING, THE FORM 990 WILL BE CIRCULATED AMONG THE BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DOCUMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OFF DUTY POLICEMEN 10,075 0 0 OUTSIDE SERVICES 835 2,851 0 OUTSIDE SERVICES-TRACK 19,607 0 0 PARAMEDICS 7,838 0 0 SECURITY 11,050 0 0 TOTAL 49,405 2,851 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GROUNDS/TRACK MAINTENANCE 8,146 0 0 DE MINIMIS ASSETS 0 6,783 0 TROPHIES 4,896 0 0 LICENSES & PERMITS 3,564 807 0 FUEL 4,049 316 0 MEALS 3,434 201 0 LIGHTING 1,749 0 0 DUES & SUBSCRIPTIONS 0 748 0 CASH SHORT/(OVER) 392 0 0 GENERAL EXCISE TAX 0 0 324 BANK CHARGES 0 7 0 TOTAL 26,230 8,862 324 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 227070 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 242856 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 227070 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 13617 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 324 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 32899 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 199886 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 233109 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 351 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4959 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 351 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4959 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 242505 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 222111 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 1800 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 1800 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 199886 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 198966 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 192428 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8925 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 212715 |
| IRS990/TotalVolunteersCnt | 0 | 15 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 242856 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 227070 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 4384 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 4908 |
| IRS990/TravelGrp/TotalAmt | 0 | 9292 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 9 |
| IRS990/USAddress/CityNm | 0 | WAILUKU |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96793 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARK CAIRES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082445531 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | VALLEY ISLE TIMING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | VALL |
| ReturnHeader/Filer/EIN | 0 | 990237316 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082445531 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 330490 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAHULUI |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96733 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 844041433 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KAWAHARA HU LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 77 HOOKELE ST FL 3 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KAHULUI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96732 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8082445531 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT S KAWAHARA |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T14:11:14-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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