Kohala Coast Resort Association
Nonprofit profile at a glance
- EIN
- 990234933
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Kamuela, HI, USA
- Phone
- 8087475762
- Rating
- 33
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $220,012
- Expenses
- $206,775
- Assets
- $119,843
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- CRAIG ANDERSON - HAPUNA (PRESIDENT)
- PATRICK FITZGERALD (VICE PRESIDENT)
People named in this filing
- CRAIG ANDERSON - HAPUNA (PRESIDENT)
- PATRICK FITZGERALD (VICE PRESIDENT)
- DANIEL SCOTT (SECRETARY/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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote the common interests of its members with regard to encouraging and furthering planned resort developments within the kohala coast region, county of Hawaii, for mixed resort uses, including hotels, single and multiple family residences and major recreational amenities.
What it reported doing in 2025
The kohala coast resort association focuses on community and government relations. Kcra also closely monitors legislation and provides advocacy with both the county and state of Hawaii.
Operating model
- Revenue model
- Other-operating. 100% 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
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 48
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.58; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.4% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: -7.3% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 11 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 11 people listed
- Highest-paid contractors: 1 contractor listed · $138K reported
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 12 filing years from 2012 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- High — Sustainability: Total-asset coverage ratio scored 28/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.