Nonprofit · EIN 99-0308213
HAWAIIAN LIFEGUARD ASSOCIATION
Tax-exempt · KAPAA, HI 96746
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $488,288 | $403,382 | $84,906 | $236,984 | $3,630 | $233,354 |
| December 31, 2023 | 990-EZ | $79,151 | $63,925 | $15,226 | $148,448 | – | $148,448 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $349,775
- Program service revenue
- $0
- Investment income
- $0
- Royalties
- $57,783
- Other revenue
- $138,513
Expenses
- Grants and similar amounts paid
- $225,934
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $6,180
- Accounting fees
- $1,760
- Travel
- $27,891
- Program services (functional)
- $318,813
- Management and general (functional)
- $35,367
- Fundraising (functional)
- $49,202
Balance sheet and other
- Total assets, start of year
- $148,448
- Total assets, end of year
- $236,984
- Total liabilities, end of year
- $3,630
- Net assets, end of year
- $233,354
- Gross receipts
- $488,288
- Employees
- 0
- Year formed
- 1992
- State of legal domicile
- HI
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KALANI VIERRA | PRESIDENT Trustee or director, Officer | – | $0 |
| RICKY ALVAREZ | VICE-PRESIDE Trustee or director, Officer | – | $0 |
| BRIDGET VELASCO | SECRETARY Trustee or director, Officer | – | $0 |
| CHANTAL ZARBAUGH | TREASURER Trustee or director, Officer | – | $0 |
| KEIVE ZARBAUGH | DIRECTOR Trustee or director | – | $0 |
| CARY KAYAMA | DIRECTOR Trustee or director | – | $0 |
| JON KANESHINA | DIRECTOR Trustee or director | – | $0 |
| BRADLEY YOUNG | DIRECTOR Trustee or director | – | $0 |
| JOHN TITCHEN | DIRECTOR Trustee or director | – | $0 |
| KURT LAGER | DIRECTOR Trustee or director | – | $0 |
| CLARK ABBEY | DIRECTOR Trustee or director | – | $0 |
| KAKAULIKE KEALOHA | DIRECTOR Trustee or director | – | $0 |
| LUKE EVSLIN | DIRECTOR Trustee or director | – | $0 |
990-EZ for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KALANI VIERRA | PRESIDENT | 4 | $0 |
| RICKY ALVAREZ | VICE-PRESIDE | 4 | $0 |
| BRIDGET VELASCO | SECRETARY | 4 | $0 |
| CHANTAL ZARBAUGH | TREASURER | 4 | $0 |
| KEIVE ZARBAUGH | DIRECTOR | 1 | $0 |
| CARY KAYAMA | DIRECTOR | 1 | $0 |
| JON KANESHINA | DIRECTOR | 1 | $0 |
| BRADLEY YOUNG | DIRECTOR | 1 | $0 |
| JOHN TITCHEN | DIRECTOR | 1 | $0 |
| KURT LAGER | DIRECTOR | 1 | $0 |
| CLARK ABBEY | DIRECTOR | 1 | $0 |
| KAKAULIKE KEALOHA | DIRECTOR | 1 | $0 |
| LUKE EVSLIN | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 844, KAPAA, HI 96746-0844
- In care of
- % DEBORAH GOEBERT
- Principal officer (990 for 2024)
- KALANI VIERRA, PO BOX 266, KOLOA, HI 96756
- Signed the 990
- CHANTAL ZARBAUGH, TREASURER
- Phone
- (808) 651-8913
- Return prepared by
- TATSUGUCHI CPA LLC
Mission
THE MISSION OF THE HAWAIIAN LIFEGUARD ASSOCIATION (HLA) IS TO CONTRIBUTE TO AND ADVOCATE FOR THE PROFESSIONAL ADVANCEMENT OF LIFEGUARDS IN THE STATE OF HAWAII BY SUPPORTING THEIR EFFORTS TO REDUCE THE INCIDENCE OF DROWNINGS AND AQUATIC INJURIES.
Program accomplishments
- JUNIOR LIFEGUARD PROGRAM - TEACHES CHILDREN, AGES 13 - 17, OCEAN SAFETY SKILLS, BASIC FIRST AID & PROMOTES PHYSICAL FITNESS.Expenses $9,243
- SPONSOR OR ATTEND STATE, NATIONAL & INTERNATIONAL CONFERENCES & SYMPOSIUMS THAT DISCUSS WATER SAFETY ISSUES THAT CONCERN THE STATE OF HAWAII.Expenses $33,835
- TO ASSIST THOSE LIFEGUARDS AND THEIR FAMILIES DIRECTLY AFFECTED BY THE LAHAINA WILDFIRE.
- CONDUCTING OUTREACH TO THE COMMUNITY IN FURTHERANCE OF HLA'S TAX-EXEMPT PURPOSE.Expenses $275,735 · grants $225,934
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 99-0308213
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public safety, disaster preparedness and relief (M030)
- Assets (IRS master file)
- $236,984
- Income (IRS master file)
- $488,288
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $488,288 | $403,382 | $236,984 | XML |
| 990-EZ | December 2023 | $79,151 | $63,925 | $148,448 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 99-0308213).
Questions about HAWAIIAN LIFEGUARD ASSOCIATION
- What is the EIN of HAWAIIAN LIFEGUARD ASSOCIATION?
- The employer identification number (EIN) of HAWAIIAN LIFEGUARD ASSOCIATION is 99-0308213.
- Is HAWAIIAN LIFEGUARD ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to HAWAIIAN LIFEGUARD ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAIIAN LIFEGUARD ASSOCIATION 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 HAWAIIAN LIFEGUARD ASSOCIATION 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 HAWAIIAN LIFEGUARD ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of HAWAIIAN LIFEGUARD ASSOCIATION?
- The 990 for the year ended December 31, 2024 names KALANI VIERRA.
- Who are the officers and directors of HAWAIIAN LIFEGUARD ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 13 people; 0 received compensation from the organization.
- How much revenue does HAWAIIAN LIFEGUARD ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $488,288, expenses of $403,382 and total assets of $236,984 at year end.
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All nonprofits in KAPAA · Hawaii · Public safety, disaster preparedness and relief