Nonprofit · EIN 20-5539614
IRVINE YOUTH WATER POLO CORPORATION
Tax-exempt · LAGUNA NIGUEL, CA 92677
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,996,236 | $1,977,721 | $18,515 | $59,564 | $121,139 | -$61,575 |
| December 31, 2024 | 990 | $1,886,814 | $2,032,333 | -$145,519 | $41,049 | $125,412 | -$84,363 |
| December 31, 2023 | 990 | $1,917,296 | $1,782,899 | $134,397 | $186,568 | $129,583 | $56,985 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,996,236
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $87,336
- Salaries, compensation and benefits (total)
- $87,336
- Professional fundraising fees
- $0
- Legal fees
- $36,000
- Program services (functional)
- $1,977,721
Balance sheet and other
- Total assets, start of year
- $41,049
- Total assets, end of year
- $59,564
- Total liabilities, end of year
- $121,139
- Net assets, end of year
- -$61,575
- Gross receipts
- $1,996,236
- Employees
- 0
- Volunteers
- 76
- Year formed
- 2006
- State of legal domicile
- CA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nicholas J Baba | President & CEO Officer | 0 | $87,336 |
| Peter Barbrick | Controller Trustee or director | 0 | $0 |
| Ed Carrera | Director Trustee or director | 0 | $0 |
| Bradley Schumacher | Director Trustee or director | 0 | $0 |
| Victoria Hallam | Secretary Officer | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nicholas J Baba | President & CEO Officer | 0 | $92,102 |
| Peter Barbrick | Controller Trustee or director | 0 | $0 |
| Ed Carrera | Director Trustee or director | 0 | $0 |
| Bradley Schumacher | Director Trustee or director | 0 | $0 |
| Victoria Hallam | Secretary Officer | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nicholas J Baba | President & CEO Officer | 0 | $93,622 |
| Peter Barbrick | Controller Trustee or director | 0 | $0 |
| Victoria Hallam | Director Trustee or director | 0 | $0 |
| Marold Kamai | Director Trustee or director | 0 | $0 |
| Barbara Hinman | Secretary Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 14 SUDBURY PL, LAGUNA NIGUEL, CA 92677-4721
- In care of
- % NICHOLAS BABA
- Signed the 990
- Nicholas J Baba, President & CEO
- Phone
- (949) 689-0500
- Website
- www.irvinewaterpolo.org
California records
California keeps its own records of charities and corporations. Search them by EIN 20-5539614 or by the name IRVINE YOUTH WATER POLO CORPORATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The specific purpose of this corporation is for water polo instruction, practices, and tournament competition for youths between the ages of six and eighteen.
Program accomplishments
- Water polo tournament competitions for youth ages 8 to 18. We organize, orchestrate, and operate the highest level of youth water polo competition events. These competitions provide a necessary experience over and above training and instruction, for our own members as well as other local, regional, and national youth athletes. We have consistently run these events year after year. In addition to our own long running legacy events, we also host major competitions for USA Water Polo, the national governing body for the sport, as well as offering event support to other groups to elevate the level of their events. Needless to say, the Covid pandemic has hit us hard, as one can see from the negative return for 2020, and if not for Federal and local grants, and Federal EIDL loan we would have needed to shut our doors. In 2021 we were able to begin hosting events in July in order to resume this aspect of our Mission and Program Service Accomplishments. In 2022 we were back to pre-Covid levels but with increased costs of operations forcing increased entry fees increasing our gross as well as expenses. In 2023 we continued to experience increasing costs for operation of events but without increasing entry fees. In 2024 it became necessary to increase entry fees to accommodate the increased facility and staffing costs. For 2025, USAWP has changed the proforma for NJO's, so we do not have a separate NJO income and expense section. All tournament involved aspects for this portion of our mission statement is included in this section. We have developed a new events system to handle any event, soup to nuts, with entries, scheduling, publishing of results in multiple formats, and the ability to handle more efficiently new Safe Sport protocols for these vents. (See Kahunaevents.com)Expenses $1,910,511 · revenue $1,926,036
- Water Polo Instruction and Training. We offer monthly or quarterly options, and a 2-week trial for those new to the sport in order to teach skills and competition strategy at the introductory, beginner, intermediate and advanced levels. We strive with our youth athletes to instill sportsmanship and a positive teamwork ethic along with the importance of academics, which we hope they will carry with them throughout their lives. We also assist our members with matriculation into institutions of higher learning through education of the matriculation process, prowess within the sport, and emphasis on the importance of academic excellence. Revenue shown in this section is for training and competition fees in order to support coaching costs of training and competitions, and entry fees for events. The negative return in this section for 2020 is due to the Covid pandemic. In 2021 we were gradually allowed to reopen, however combined with another non-profit entity in order to survive. We did go to months of Virtual Training until we could gradually get back to in-water training, but in order to fully support this aspect of our Mission and Program Service Accomplishments we have combined training and competition efforts with another 501c3 entity, North Irvine Water Polo Club. In 2022 our merged training with North Irvine WPC continued. We continued combined training and competition with North Irvine in 2023. This combined training and competition continued throughout 2024. Our joint training with North Irvine continued through 2025, allowing us to focus on youth water polo competitions hosting our events and also assisting other groups with their events.Expenses $67,210 · revenue $70,200
- National Junior Olympics. This exempt Program Service could be included in Water Polo Tournament Competitions, but due to its size, and not hosting this event annually, we show it separately. In years where we do host this event for USA Water Polo, as in 2019, our gross income and expenses both rise substantially. When we do not host this event, we are asked to support it, however as this event was not held in 2020 due to the Covid pandemic, we showed a net loss for this year as we have carryover expenses from 2019 paid for in 2020. In 2021 we were allowed to host this event in a modified manner with only California teams allowed to participate, and we will have expenses for this event carried into 2022. We indeed had expenses that carried over into 2022 for National Junior Olympics held in 2021. In 2023 we hosted Junior Olympics once again, however a large part of the income and expense shifted to USA Water Polo. We did have some carry over expenses from 2023 into 2024. Now in 2025, since USAWP changed their proforma regarding Junior Olympics, we are now including this section of program service within water polo tournament competitions.
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-5539614
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $59,564
- Income (IRS master file)
- $1,996,236
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,996,236 | $1,977,721 | $59,564 | IRS |
| 990 | December 2024 | $1,886,814 | $2,032,333 | $41,049 | IRS |
| 990 | December 2023 | $1,917,296 | $1,782,899 | $186,568 | XML |
| 990 | December 2022 | $1,693,869 | $1,967,530 | $52,171 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 20-5539614).
Questions about IRVINE YOUTH WATER POLO CORPORATION
- What is the EIN of IRVINE YOUTH WATER POLO CORPORATION?
- The employer identification number (EIN) of IRVINE YOUTH WATER POLO CORPORATION is 20-5539614.
- Is IRVINE YOUTH WATER POLO CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to IRVINE YOUTH WATER POLO CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IRVINE YOUTH WATER POLO CORPORATION 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 IRVINE YOUTH WATER POLO CORPORATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IRVINE YOUTH WATER POLO CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of IRVINE YOUTH WATER POLO CORPORATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $87,336 (Nicholas J Baba, President & CEO).
- How much revenue does IRVINE YOUTH WATER POLO CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,996,236, expenses of $1,977,721 and total assets of $59,564 at year end.
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