Kauai Lifeguard Association

Nonprofit profile at a glance

EIN
593836162
IRS 990-EZ coverage
2020–2025
Forms available
Form 990 2019, Form 990-EZ 2025, Form 990-N 2008
Location
Lihue, HI, USA
Phone
8086517203
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Search and Rescue Squads

Reported finances

Revenue
$72,935
Expenses
$67,078
Assets
$139,614
Liabilities
$893

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JAMIE ARREOLA (PRESIDENT)

People named in this filing

  • MONTY DOWNS (DIRECTOR)
  • PAT DURKIN (TREASURER)
  • KALANI VIERRA (DIRECTOR)

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

To reduce kauai drownings through education of kauai visitors & residents

What it reported doing in 2025

(cont. From above) awareness through an extensive publicity campaign to reach as many people as possible & prevent drownings. Kla has partnered with kauai swim aquatics to provide free swim lessons to kauai's youth.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Sustainability: 56
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.2%; rating input score 83
  • Program expense ratio: 90.5%; rating input score 90

Transparency & Controls

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

Sustainability

  • Operating margin: 8%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -17.2% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -18.7% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 83.2% of revenue deployed · 90.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $61K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.