Nonprofit · EIN 20-4766531
KUPA FRIENDS OF HO OKENA BEACH PARK
Also known as CHARLES YOUNG
Tax-exempt · HONAUNAU, HI 96726
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $106,940 | $113,207 | -$6,267 | $116,726 | $372 | $116,354 |
| December 31, 2023 | 990 | $144,739 | $124,045 | $20,694 | $128,297 | $5,676 | $122,621 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $106,940
- Investment income
- $0
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $83,138
- Occupancy
- $10,427
- Printing, publications and postage
- $1,283
- Other expenses
- $18,359
- Program services (functional)
- $113,208
Balance sheet and other
- Total assets, start of year
- $128,297
- Total assets, end of year
- $116,726
- Total liabilities, end of year
- $372
- Net assets, end of year
- $116,354
- Cash, savings and investments
- $102,462
- Land and buildings
- $14,264
- Gross receipts
- $106,940
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HAALILIOPEARLA | Director | 2 | $0 |
| ALANIPHYLLIS | Director | 2 | $0 |
| PASCUALMICHAEL | Director | 2 | $0 |
| ENOSKANANI | Director | 2 | $0 |
| ALANISOLOMON | Vice President/Director | 2 | $0 |
| SHEPHERDMICHELE | Treasurer/Director | 3 | $0 |
| YOUNGCHARLES | President/Secretary/Director | 10 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Enos Kanani | Director Trustee or director | 2 | $0 |
| Shepherd Michele | Treasurer Trustee or director, Officer | 5 | $0 |
| Alani Soloman | Vice President Trustee or director, Officer | 2 | $0 |
| Young Charles | President/Secretary Trustee or director, Officer | 15 | $0 |
| Alani Phyllis | Director Trustee or director | 2 | $0 |
| Pascual Michael | Director Trustee or director | 2 | $0 |
| Haalilio Pearla | Director Trustee or director | 2 | $0 |
| Cho Stanford | President Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 141, HONAUNAU, HI 96726-0141
- In care of
- % CHRISTIANO HASHIMOTO
- Signed the 990-EZ
- Charles Young, President
- Phone
- (808) 987-9052
- Return prepared by
- Bean Counter Ltd
Mission
KUPA supports the County of Hawaii aims and goals at Hookena Beach Park and operates under a public private partnership agreement with the Department of Parks and Recreation solely for such purposes
Program accomplishments
- KUPA managed 4,650 individual guest campers at Hookena Beach. Additionally, the beach is open to the public and has 200 daily visitors2 people manage the grounds and 1 person manage the bookings.Expenses $113,208
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-4766531
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C32)
- Assets (IRS master file)
- $116,726
- Income (IRS master file)
- $106,940
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $106,940 | $113,207 | $116,726 | IRS |
| 990 | December 2023 | $144,739 | $124,045 | $128,297 | XML |
| 990 | December 2022 | $162,766 | $82,292 | $102,868 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-4766531).
Questions about KUPA FRIENDS OF HO OKENA BEACH PARK
- What is the EIN of KUPA FRIENDS OF HO OKENA BEACH PARK?
- The employer identification number (EIN) of KUPA FRIENDS OF HO OKENA BEACH PARK is 20-4766531.
- Is KUPA FRIENDS OF HO OKENA BEACH PARK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to KUPA FRIENDS OF HO OKENA BEACH PARK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KUPA FRIENDS OF HO OKENA BEACH PARK file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KUPA FRIENDS OF HO OKENA BEACH PARK due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KUPA FRIENDS OF HO OKENA BEACH PARK last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of KUPA FRIENDS OF HO OKENA BEACH PARK?
- The 990-EZ for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does KUPA FRIENDS OF HO OKENA BEACH PARK have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $106,940, expenses of $113,207 and total assets of $116,726 at year end.
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