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Nonprofit · EIN 99-0347826

NANEA GOLF CLUB INC

Tax-exempt · KAILUA KONA, HI 96745

Financials

$4.9M$8.2M2023$4.3M$8.1M2024
Revenue Expenses · by fiscal year end
Financials of NANEA GOLF CLUB INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$4,304,630$8,143,259-$3,838,629$38,210,904$1,651,213$36,559,691
December 31, 2023990$4,887,088$8,231,189-$3,344,101$39,700,657$1,172,337$38,528,320
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$9,604,298
Investment income
$362,504
Net gain from sales of assets
$2,000
Net income from sales of inventory
-$5,662,172
Other revenue
-$5,662,172

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$1,138,596
Other salaries and wages
$1,690,156
Salaries, compensation and benefits (total)
$2,828,752
Professional fundraising fees
$0
Depreciation
$1,926,246
Program services (functional)
$7,328,932
Management and general (functional)
$814,327

Balance sheet and other

Total assets, start of year
$39,700,657
Total assets, end of year
$38,210,904
Total liabilities, end of year
$1,651,213
Net assets, end of year
$36,559,691
Land, buildings and equipment
$25,013,122
Publicly traded securities
$5,436,218
Gross unrelated business income
-$1,308,747
Gross receipts
$11,245,909
Employees
89
Volunteers
0
Year formed
2000
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.

NameTitleHours / weekCompensationOther / benefits
SCOTT MAINGOLF COURSE SUPERINTENDENT
Highest-paid employee
48$244,816$32,414
KRISTOPHER FELTEGENERAL MANAGER
Key employee
48$222,710$33,546
STACIE KAIWI-MACHENTREASURER
Officer
48$185,877$27,807
RAUL ROBAYOEXECUTIVE CHEF
Trustee or director
48$179,322$26,502
CHRISTOPHER KEITERDIRECTOR OF GOLF
Highest-paid employee
48$162,850$22,751
CHARLES R SCHWABDIRECTOR
Trustee or director
1$0$0
GEORGE ROBERTSDIRECTOR
Trustee or director
1$0$0
FRANK C HERRINGERVICE PRES., DIRECTOR
Trustee or director, Officer
1$0$0
DAN ROSEPRESIDENT, DIRECTOR
Trustee or director, Officer
1$0$0
JENNIFER SILLSSECRETARY, DIRECTOR
Trustee or director, Officer
1$0$0
ROBERT MOMSENDIRECTOR
Trustee or director
1$0$0
DAVID ZIERKDIRECTOR
Trustee or director
1$0$0
ABIGAIL DURBANDIRECTOR
Trustee or director
1$0$0
GEOFFREY YANGDIRECTOR
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 15 people
NameTitleHours / weekCompensationOther / benefits
SCOTT MAINGOLF COURSE SUPERINTENDENT
Highest-paid employee
48$216,387$25,101
TYLER KIRKENDOLLGOLF PROFESSIONAL
Trustee or director
48$185,584$13,624
STACIE KAIWI-MACHENTREASURER
Officer
48$170,175$22,350
KRISTOPHER FELTEGENERAL MANAGER
Key employee
48$163,439$25,440
CHRISTOPHER KEITERDIRECTOR OF GOLF
Highest-paid employee
48$167,136$18,325
CHARLES R SCHWABDIRECTOR
Trustee or director
1$0$0
GEORGE ROBERTSDIRECTOR
Trustee or director
1$0$0
JAMES C MCINTOSHDIRECTOR
Trustee or director
1$0$0
FRANK C HERRINGERVICE PRES., DIRECTOR
Trustee or director, Officer
1$0$0
DAN ROSEPRESIDENT, DIRECTOR
Trustee or director, Officer
1$0$0
JENNIFER SILLSSECRETARY, DIRECTOR
Trustee or director, Officer
1$0$0
BOB MOMSENDIRECTOR
Trustee or director
1$0$0
DAVID ZIERKDIRECTOR
Trustee or director
1$0$0
ABBY DURBANDIRECTOR
Trustee or director
1$0$0
GEOFFREY YANGDIRECTOR
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
PO BOX 1089, KAILUA KONA, HI 96745-1089
In care of
% GAY KIRKPATRICK
Principal officer (990 for 2024)
DAN ROSE, PO BOX 1089, KAILUA KONA, HI 96745
Signed the 990
STACIE KAIWI-MACHEN, TREASURER
Phone
(808) 930-1302
Return prepared by
PKF SAN DIEGO LLP

Mission

TO DEVELOP AND OPERATE NANEA GOLF COURSE

990 for the year ended December 31, 2024

Program accomplishments

  • DEPRECIATION: THE CLUB HAS ACQUIRED MUTIPLE FIXED ASSETS WHICH MOSTLY CONSISTS OF LEASEHOLD IMPROVEMENTS. ALL ASSETS ARE DEPRECIATED USING THE STRAIGHTLINE METHOD.
    Expenses $1,733,621
  • PAYROLL TO DEVELOP AND OPERATE NANEA GOLF COURSE.
    Expenses $2,545,875
  • NANEA GOLF CLUB INC: NANEA GOLF CLUB, INC. (FORMERLY KNOWN AS KEKAHA VENTURE, INC.), (THE "CLUB") WAS ORGANIZED ON FEBRUARY 11, 2000, BY THE TWO FOUNDING MEMBERS AS A NONPROFIT, MUTUAL BENEFIT CORPORATION FORMED UNDER THE LAWS OF THE STATE OF HAWAI'I. THE PURPOSE OF THE CLUB IS TO DEVELOP AND OPERATE THE NANEA GOLF CLUB ON THE KONA COAST OF THE ISLAND OF HAWAI'I. THE CLUB INCLUDES AN 18-HOLE GOLF COURSE AND RELATED CLUBHOUSE FACILITIES. FOR INCOME TAX PURPOSES, THE CLUB WAS CONSIDERED COMPLETED ON JUNE 30, 2004.
    Expenses $3,049,434

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
99-0347826
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
2001
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$38,210,904
Income (IRS master file)
$11,245,909

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$4,304,630$8,143,259$38,210,904XML
990December 2023$4,887,088$8,231,189$39,700,657XML
990December 2022$4,368,725$7,419,130$40,798,923IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 99-0347826).

Questions about NANEA GOLF CLUB INC

What is the EIN of NANEA GOLF CLUB INC?
The employer identification number (EIN) of NANEA GOLF CLUB INC is 99-0347826.
Is NANEA GOLF CLUB INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2001.
Are donations to NANEA GOLF CLUB INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does NANEA GOLF CLUB INC 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 NANEA GOLF CLUB INC 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 NANEA GOLF CLUB INC 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 NANEA GOLF CLUB INC?
The 990 for the year ended December 31, 2024 names DAN ROSE.
Who are the officers and directors of NANEA GOLF CLUB INC?
The 990 for the year ended December 31, 2024 lists 14 people; 5 received compensation from the organization, the highest $244,816 (SCOTT MAIN, GOLF COURSE SUPERINTENDENT).
How much revenue does NANEA GOLF CLUB INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $4,304,630, expenses of $8,143,259 and total assets of $38,210,904 at year end.

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