Nonprofit · EIN 26-4305022
WEST KAUAI CANOE CLUB
Tax-exempt (reinstated) · ELEELE, HI 96705
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $32,201 | $19,872 | $12,329 | $65,137 | – | $65,137 |
| December 31, 2024 | 990 | $56,126 | $21,148 | $34,978 | $52,808 | $0 | $52,808 |
| December 31, 2023 | 990 | $24,258 | $22,083 | $2,175 | $2,175 | $0 | $2,175 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,659
- Membership dues
- $7,276
- Program service revenue
- $8,664
- Investment income
- $0
- Net income from fundraising events
- $8,602
Expenses
- Benefits paid to members
- $1,355
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $870
- Occupancy
- $1,872
- Printing, publications and postage
- $148
- Other expenses
- $15,627
- Program services (functional)
- $13,500
Balance sheet and other
- Total assets, start of year
- $52,808
- Total assets, end of year
- $65,137
- Total liabilities, end of year
- –
- Net assets, end of year
- $65,137
- Cash, savings and investments
- $37,417
- Gross receipts
- $33,701
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kathy Rivel | President | 2 | $0 |
| Lisa Olarte-Mayo | Co-President | 2 | $0 |
| Cynthia Dazzi | Vice President | 2 | $0 |
| Stephen Spears | Treasurer | 2 | $0 |
| Darrian Muraoka | Club Secretary | 2 | $0 |
| Pua Chin | Race Secretary | 2 | $0 |
| Mac Rivel | Director | 2 | $0 |
| Jason French | Director | 2 | $0 |
| Jeff Kaohi | Director | 2 | $0 |
| Damien Omakanim | Director | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephen Spears | President Officer | 2 | $0 |
| Omakanim Damien | Treasurer Officer | 2 | $0 |
| Kathleen Chin | Race Secretary Officer | 4 | $0 |
| Kathy Rival | Vice-President Officer | 2 | $0 |
| Cynthia Dazzi | Club Secretary Officer | 1 | $0 |
| Lisa Olarte-Mayo | Board Member Officer | 1 | $0 |
| Nolan Rivel | Board Member Officer | 1 | $0 |
| Jeff Kaohi | Board Member Officer | 1 | $0 |
| Jason French | Board Member Officer | 1 | $0 |
| Darian Muraoke | Board Member Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephen Spears | President Officer | 1 | $0 |
| Omakanim Damien | Treasurer Officer | 1 | $0 |
| Kathleen Chin | Secretary Officer | 1 | $0 |
| Kathy Rival | Vice-President Officer | 1 | $0 |
| Cynthia Dazzi | Board Member Officer | 1 | $0 |
| Lisa Olarte-Mayo | Board Member Officer | 1 | $0 |
| Nolan Rivel | Board Member Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 525, ELEELE, HI 96705-0525
- In care of
- % STEPHEN L SPEARS
- Signed the 990-EZ
- Stephen Spears, Tteasurer
- Website
- www.westkauaicc.com
Mission
Paddling Instructions Competitive Races Leadership training and outreach Senior Community community activities and fundraising
Program accomplishments
- Participated in all of the schedule Hawaii Racing for regatta and most of the long distance races. Sponsored an annual race for 9 other canoe clubs. Presented two two month training for senior providing basic canoe training including exercise and education on Hawaiian history and Culture related to canoe paddling.Expenses $13,500
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ 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
- 26-4305022
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $65,137
- Income (IRS master file)
- $33,701
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective May 15, 2012
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 | December 2025 | $32,201 | $19,872 | $65,137 | XML |
| 990 | December 2024 | $56,126 | $21,148 | $52,808 | IRS |
| 990 | December 2023 | $24,258 | $22,083 | $2,175 | XML |
| 990 | December 2022 | $15,237 | $7,766 | $7,471 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 26-4305022).
Questions about WEST KAUAI CANOE CLUB
- What is the EIN of WEST KAUAI CANOE CLUB?
- The employer identification number (EIN) of WEST KAUAI CANOE CLUB is 26-4305022.
- Is WEST KAUAI CANOE CLUB tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- Are donations to WEST KAUAI CANOE CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST KAUAI CANOE CLUB file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WEST KAUAI CANOE CLUB 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 WEST KAUAI CANOE CLUB last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of WEST KAUAI CANOE CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does WEST KAUAI CANOE CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $32,201, expenses of $19,872 and total assets of $65,137 at year end.
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