Nonprofit · EIN 30-0190445
KAU ROPING & RIDING ASSOCIATION INC
Tax-exempt (reinstated) · NAALEHU, HI 96772
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $25,501 | $13,833 | $11,668 | $164,831 | $0 | $164,831 |
| December 31, 2024 | 990-EZ | $18,441 | $10,852 | $7,589 | $161,808 | – | $166,390 |
| December 31, 2023 | 990-EZ | $34,206 | $32,922 | $1,284 | $158,801 | – | $177,982 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,750
- Membership dues
- $138
- Net income from fundraising events
- $13,740
- Net income from sales of inventory
- $5,873
Expenses
- Grants and similar amounts paid
- $906
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $471
- Occupancy
- $1,142
- Other expenses
- $11,314
- Program services (functional)
- $38,362
Balance sheet and other
- Total assets, start of year
- $159,536
- Total assets, end of year
- $164,831
- Total liabilities, end of year
- $0
- Net assets, end of year
- $164,831
- Cash, savings and investments
- $18,841
- Land and buildings
- $145,990
- Gross receipts
- $44,157
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ralph Kapaana | President | 16 | $0 |
| Barney Malicki | Vice President | 1 | $0 |
| Tammy Kapaana | Treasurer | 10 | $0 |
| Gennifer Shibuya | Secretary | 1 | $0 |
| Marlese Malicki | Director | 1 | $0 |
| Raymund Ducusin | Director | 1 | $0 |
| Justin Amaral | Director | 1 | $0 |
| Derrick Mederios Garo | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RALPH J KAAPANA JR | PRESIDENT | 0 | $0 |
| BARNEY MAICKI | VICE PRESIDENT | 0 | $0 |
| GENNIFER SHIBUYA | SECRETARY | 0 | $0 |
| TAMMY J KAAPANA | TREASURER | 0 | $0 |
| MARLESE MALICKI | DIRECTOR | 0 | $0 |
| AL CABRAL | DIRECTOR | 0 | $0 |
| JUSTIN AMARAL | DIRECTOR | 0 | $0 |
| DERRICK MEDERIOS GARO | DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RALPH J KAAPANA JR | PRESIDENT | 0 | $0 |
| BARNEY MAICKI | VICE PRESIDENT | 0 | $0 |
| GENNIFER SHIBUYA | SECRETARY | 0 | $0 |
| TAMMY J KAAPANA | TREASURER | 0 | $0 |
| MARLESE MALICKI | DIRECTOR | 0 | $0 |
| AL CABRAL | DIRECTOR | 0 | $0 |
| JUSTIN AMARAL | DIRECTOR | 0 | $0 |
| DERRICK MEDERIOS GARO | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 423, NAALEHU, HI 96772-0423
- In care of
- % TAMMY KAAPANA
- Signed the 990-EZ
- Tammy Kaapana, Treasurer
- Phone
- (808) 929-8079
- Return prepared by
- HRB TAX GROUP INC
Mission
Kau Horse Riding and Roping Club works to perpetuate the Paniolo lifestyle.
Program accomplishments
- Rodeo Events are usually held twice a year, generally during April and July--Subject to change. Participants compete in various rodeo events displaying their riding and roping talents. Winners of all ages are awarded cash prizes for their accomplishments for each event entered. In 2025 there were presale tickets and over 250 attendees and participants who benefited from the annual Ka'u Rodeo. Also benefiting are our local businesses--stores, gas stations, housing establishments--who experienced a boost in their revenues and our members of the community who have the opportunity to enter as a participant or attendee. Many businesses donated money for the cause. Fundraisers at each rodeo event include concession booth, t-shirt sales, and ticket sales. Kau Roping and Riding did participate in the Christmas parade and distributed goodie bags to the children in the community. Trophies worth $106 were donated to the Kau High School football program.Expenses $38,362
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 30-0190445
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $164,831
- Income (IRS master file)
- $44,157
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective January 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $25,501 | $13,833 | $164,831 | IRS |
| 990-EZ | December 2024 | $18,441 | $10,852 | $161,808 | IRS |
| 990-EZ | December 2023 | $34,206 | $32,922 | $158,801 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 30-0190445).
Questions about KAU ROPING & RIDING ASSOCIATION INC
- What is the EIN of KAU ROPING & RIDING ASSOCIATION INC?
- The employer identification number (EIN) of KAU ROPING & RIDING ASSOCIATION INC is 30-0190445.
- Is KAU ROPING & RIDING ASSOCIATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective January 15, 2012.
- Are donations to KAU ROPING & RIDING ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAU ROPING & RIDING ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KAU ROPING & RIDING ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAU ROPING & RIDING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of KAU ROPING & RIDING ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does KAU ROPING & RIDING ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $25,501, expenses of $13,833 and total assets of $164,831 at year end.
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