Nonprofit · EIN 91-2005555
NAPILI CANOE CLUB
Tax-exempt · LAHAINA, HI 96761
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $41,412 | $34,202 | $7,210 | $67,457 | – | $67,457 |
| December 31, 2023 | 990-EZ | $38,966 | $0 | $38,966 | $38,966 | $0 | $38,966 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $30,437
- Net income from sales of inventory
- $10,975
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $222
- Other expenses
- $33,980
Balance sheet and other
- Total assets, start of year
- $60,247
- Total assets, end of year
- $67,457
- Total liabilities, end of year
- –
- Net assets, end of year
- $67,457
- Cash, savings and investments
- $67,457
- Gross receipts
- $41,412
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 |
|---|---|---|---|
| Theresa Marzan | President | 0 | $0 |
| Courtney Asato | Vice President | 0 | $0 |
| Kanoelani Kenolio | Secretary | 0 | $0 |
| Denise Neary | Treasurer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Theresa Marzan | President | 5 | $0 |
| Courtney Asato | Vice President | 5 | $0 |
| Kanoelani Kenolio | Secretery | 5 | $0 |
| Denise Neary | Treasurer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10834, LAHAINA, HI 96761-0834
- In care of
- % JEANNE GONZALES
- Mailing address (990-N for 2008)
- PO Box 1011, Lahaina HI 96761
- Principal officer (990-N for 2008)
- Carol Elterman, PO Box 1011, Lahaina HI 96761
- Signed the 990-EZ
- Denise Neary, Treasurer
- Phone
- (808) 250-0166
- Return prepared by
- Khalsa CPA Services LLC
Mission
Napili Canoe Club promotes Hawaiian culture and health through traditional outrigger canoe paddling. The organization provides youth and adult paddling programs that emphasize physical fitness, teamwork, and respect for ocean traditions. The club serves as a community-based resource for cultural education, athletic development, and ocean stewardship for residents and families on the west side of Maui.
Program accomplishments
- The club operated seasonal paddling sessions, maintained and repaired its canoe fleet, and organized regatta participation for all age groups. Volunteers supported program logistics, safety training, and equipment upkeep throughout the year.
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 | Not 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
- 91-2005555
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $67,457
- Income (IRS master file)
- $41,412
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $41,412 | $34,202 | $67,457 | XML |
| 990-EZ | December 2023 | $38,966 | $0 | $38,966 | XML |
| 990-N for 2008 Officer: Carol Elterman | December 31, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
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 91-2005555).
Questions about NAPILI CANOE CLUB
- What is the EIN of NAPILI CANOE CLUB?
- The employer identification number (EIN) of NAPILI CANOE CLUB is 91-2005555.
- Is NAPILI CANOE CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to NAPILI CANOE CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NAPILI CANOE CLUB file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NAPILI CANOE CLUB 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 NAPILI CANOE CLUB last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of NAPILI CANOE CLUB?
- The 990-N for 2008 names Carol Elterman.
- Who are the officers and directors of NAPILI CANOE CLUB?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does NAPILI CANOE CLUB have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $41,412, expenses of $34,202 and total assets of $67,457 at year end.
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- LAHAINA CANOE CLUB EIN 23-7409181 · last filed 990-EZ for 2025
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- ROYAL KAANAPALI GOLF CLUB EIN 73-1663876 · last filed 990-EZ for 2025
- MAUI BASKETBALL ACADEMY EIN 84-3715951 · last filed 990-EZ for 2025
- NAPILI COMMUNITY GARDEN EIN 84-2443070 · last filed 990-N for 2025
- LAHAINA YOUTH FAST PITCH SOFTBALL INC EIN 81-0650576 · last filed 990-EZ for 2024
- LITTLE LEAGUE BASEBALL INC EIN 84-4417483 · last filed 990-N for 2024