﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-12T23:10:18-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271628293</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAURA WILEY CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1202</AddressLine1Txt>
        <CityNm>LIHUE</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96766</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593836162</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KAUAI LIFEGUARD ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KAUA</BusinessNameControlTxt>
      <PhoneNum>8086517203</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 662212</AddressLine1Txt>
        <CityNm>LIHUE</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96766</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMIE ARREOLA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8088223695</PhoneNum>
      <SignatureDt>2025-08-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LAURA WILEY</PreparerPersonNm>
      <PTIN>P00443999</PTIN>
      <PhoneNum>8086392137</PhoneNum>
      <PreparationDt>2025-08-05</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingOtherDesc>TAX CASH</MethodOfAccountingOtherDesc>
      <WebsiteAddressTxt>KAUAILIFEGUARDS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>89300</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>89300</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>89300</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2155</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1044</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>71657</OtherExpensesTotalAmt>
      <TotalExpensesAmt>74856</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14444</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>118420</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>132864</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>119343</BOYAmt>
        <EOYAmt>133664</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>119343</BOYAmt>
        <EOYAmt>133664</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>923</BOYAmt>
        <EOYAmt>800</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>118420</BOYAmt>
        <EOYAmt>132864</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO REDUCE KAUAI DROWNINGS THROUGH EDUCATION OF KAUAI VISITORS &amp; RESIDENTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KLA PURCHASES &amp; DONATES CRITICAL LIFE SAVING EQUIPMENT TO THE COUNTY OF KAUAI'S OCEAN SAFETY BUREAU AS THE COUNTY'S BUDGET CANNOT FUND THE LIFESAVING NEEDS OF THE ISLAND. KLA PROMOTES OCEAN SAFETY (CONT. BELOW)</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>64932</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>(CONT. FROM ABOVE) AWARENESS THROUGH AN EXTENSIVE PUBLICITY CAMPAIGN TO REACH AS MANY PEOPLE AS POSSIBLE &amp; PREVENT DROWNINGS. KLA HAS INCREASED ITS SOCIAL MEDIA PRESENCE THROUGH FACEBOOK AND INSTAGRAM.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KLA HAS INSTALLED OVER 220 LIFE SAVING RESCUE TUBE STATIONS &amp; 6 BEACH SAFETY DISPLAYS ON KAUAI BEACHES. KLA MAINTAINS THE RESCUE TUBES AND MUST REPLACE ABOUT HALF OF THEM EVERY YEAR DUE TO EXPOSURE, WEAR &amp; TEAR.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5182</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>70114</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MONTY DOWNS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAT DURKIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KALANI VIERRA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAOLA AEA</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMIE ARREOLA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGARET WRIGHT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL PRATT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JAMIE ARREOLA</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 662212</AddressLine1Txt>
          <CityNm>LIHUE</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96766</ZIPCd>
        </USAddress>
        <PhoneNum>8086517203</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>122072</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60116</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>138096</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38693</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89300</CurrentTaxYearAmt>
        <TotalAmt>448277</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>450</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>450</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>122072</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60566</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>138096</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38693</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89300</CurrentTaxYearAmt>
        <TotalAmt>448727</TotalAmt>
      </Total509Grp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus4YearsAmt>67395</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>70955</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47958</CurrentTaxYearAmt>
        <TotalAmt>216208</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>67395</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>70955</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47958</CurrentTaxYearAmt>
        <TotalAmt>216208</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>232519</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>122072</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60566</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>138096</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38693</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89300</CurrentTaxYearAmt>
        <TotalAmt>448727</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.51820</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.75780</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING &amp; PROMOTION 5,093 OFFICE 1,176 INFORMATION TECHNOLOGY 15,032 TRAVEL - OCEAN SAFETY 2,136 CONFERENCES (OCEAN SAFETY) 2,203 INSURANCE 700 RESCUE EQUIPMENT DONATED 31,682 BANK FEES 60 CHARITABLE DONATIONS 4,300 DUES 229 RESCUE TUBES 5,182 SUPPLIES (OCEAN SAFETY) 3,864 TOTAL 71,657</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 923 800</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>