Kau Roping and Riding Association Inc

Nonprofit profile at a glance

EIN
300190445
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025
Location
Naalehu, HI, USA
Phone
8089298079
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$25,501
Expenses
$13,833
Assets
$164,831
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Ralph Kapaana (President)
  • Barney Malicki (Vice President)

People named in this filing

  • Ralph Kapaana (President)
  • Barney Malicki (Vice President)
  • Tammy Kapaana (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kau Horse Riding and Roping Club works to perpetuate the Paniolo lifestyle.

What it reported doing in 2025

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.

Operating model

Revenue model
Other-operating. 77% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 83
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 45.8%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 11.92; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7.5% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.