Nonprofit · EIN 23-7209645
PEARL CITY AQUATICS CLUB
Tax-exempt (reinstated) · PEARL CITY, HI 96782
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-EZ | $111,746 | $108,802 | $2,944 | $15,688 | $1,517 | $14,171 |
| August 31, 2024 | 990-EZ | $79,712 | $103,470 | -$23,758 | $15,816 | $4,589 | $11,227 |
| August 31, 2023 | 990-EZ | $77,370 | $91,627 | -$14,257 | $36,413 | $1,428 | $34,985 |
Financial details: 990-EZ for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $36,777
- Membership dues
- $60,827
- Program service revenue
- $15,476
- Investment income
- $28
- Net income from fundraising events
- -$657
- Net income from sales of inventory
- -$705
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $46,616
- Other expenses
- $62,186
- Program services (functional)
- $100,483
Balance sheet and other
- Total assets, start of year
- $15,816
- Total assets, end of year
- $15,688
- Total liabilities, end of year
- $1,517
- Net assets, end of year
- $14,171
- Cash, savings and investments
- $15,688
- Gross receipts
- $119,541
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-EZ for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEILANI NAKASHIMA | PRESIDENT | 2 | $0 |
| CASSANDRA KAHELE | 1ST VICE PRESIDENT | 1 | $0 |
| TRICIA ANDRASKO | 2ND VICE PRESIDENT | 1 | $0 |
| KIMBERLY KANESHIRO | SECRETARY | 1 | $0 |
| JENINE ISAWA | TREASURER | 3 | $0 |
| DAWN TAUANUU | DIRECTOR | 1 | $0 |
| SUZANNE CUMMINGS | DIRECTOR | 1 | $0 |
990-EZ for the year ended August 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHANNON BITTERMAN | DIRECTOR | 1 | $0 |
| SAWAKO DOLAN | DIRECTOR | 1 | $0 |
| KELLI NISHIKAWA | DIRECTOR | 1 | $0 |
| ANDREA SANTIAGO | DIRECTOR | 1 | $0 |
| SUSAN WATANABE | DIRECTOR | 1 | $0 |
| LEILANI NAKASHIMA | PRESIDENT | 2 | $0 |
| CASSANDRA KAHELE | 1ST VICE PRESIDENT | 1 | $0 |
| SUZANNE CUMMINGS | 2ND VICE PRESIDENT | 1 | $0 |
| KIMBERLY KANESHIRO | SECRETARY | 2 | $0 |
| JENINE ISAWA | TREASURER | 2 | $0 |
990-EZ for the year ended August 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CASSANDRA KAHELE | PRESIDENT | 2 | $0 |
| KURT KRESTA | 1ST VICE PRESIDENT | 1 | $0 |
| SHANNON BITTERMAN | 2ND VICE PRESIDENT | 1 | $0 |
| KIMBERLY KANESHIRO | SECRETARY | 2 | $0 |
| KELLI NISHIKAWA | TREASURER | 2 | $0 |
| SUZANNE CUMMINGS | DIRECTOR | 1 | $0 |
| SUSAN WATANABE | DIRECTOR | 1 | $0 |
| JENINE ISAWA | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2193, PEARL CITY, HI 96782-9193
- Mailing address (990-N for 2016)
- PO Box 2193, Pearl City HI 96782
- Principal officer (990-N for 2016)
- Cathy Harada, PO Box 2193, Pearl City HI 96782
- Signed the 990-EZ
- JENINE ISAWA, TREASURER
- Phone
- (808) 456-1472
- Return prepared by
- THE CPA COLLECTIVE LLC
Mission
COMMUNITY BASED SWIM TEAM PROMOTING THE DEVELOPMENT AND CHARACTER OF ITS MEMBERS THROUGH GOOD SPORTSMANSHIP. PROMOTES COMPETITIVE SWIMMING WITH OTHER CLUBS/TEAMS BOTH WITHIN THE STATE OF HAWAII, AS WELL AS NATIONALLY WHILE PROVIDING PHYSICAL FITNESS.
Program accomplishments
- OFFERING HIGH QUALITY PROFESSIONAL COACHING AND TECHNIQUE INSTRUCTION FOR ALL AGES AND ABILITIES. PRACTICES AND SWIM MEETS PROVIDE EVERY MEMBER AN OPPORTUNITY TO IMPROVE SWIMMING SKILLS AND ACHIEVE SUCCESS AT HIS OR HER LEVEL OF ABILITY. 56 MEMBERS/SWIMMERS SERVED IN FY 2025.Expenses $100,483
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-EZ on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-EZ on file |
IRS record
- EIN
- 23-7209645
- 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
- 2016
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $15,688
- Income (IRS master file)
- $119,541
Revocation and reinstatement
- Exemption revoked
- January 15, 2015
- Posted by the IRS
- April 13, 2015
- Reinstated
- Effective January 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | August 2025 | $111,746 | $108,802 | $15,688 | XML |
| 990-EZ | August 2024 | $79,712 | $103,470 | $15,816 | XML |
| 990-EZ | August 2023 | $77,370 | $91,627 | $36,413 | XML |
| 990-EZ | August 2022 | – | – | – | IRS |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-EZ | August 2019 | – | – | – | IRS |
| 990-EZ | August 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Cathy Harada | August 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 23-7209645).
Questions about PEARL CITY AQUATICS CLUB
- What is the EIN of PEARL CITY AQUATICS CLUB?
- The employer identification number (EIN) of PEARL CITY AQUATICS CLUB is 23-7209645.
- Is PEARL CITY AQUATICS CLUB tax-exempt?
- Yes. The IRS revoked its exemption on January 15, 2015 and reinstated it effective January 15, 2015.
- Are donations to PEARL CITY AQUATICS CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PEARL CITY AQUATICS CLUB 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 PEARL CITY AQUATICS CLUB due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PEARL CITY AQUATICS CLUB last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended August 2025.
- Who is the principal officer of PEARL CITY AQUATICS CLUB?
- The 990-N for 2016 names Cathy Harada.
- Who are the officers and directors of PEARL CITY AQUATICS CLUB?
- The 990-EZ for the year ended August 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does PEARL CITY AQUATICS CLUB have?
- On its 990-EZ for the year ended August 31, 2025 it reported revenue of $111,746, expenses of $108,802 and total assets of $15,688 at year end.
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- DEL SOL VOLLEYBALL CLUB INC EIN 83-1006117 · last filed 990-N for 2025
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All nonprofits in PEARL CITY · Hawaii · Recreation and sports