Nonprofit · EIN 48-1264247
HAWAII SWIMMING CLUB-KAHULUI
Tax-exempt · WAILUKU, HI 96793
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $44,886 | $43,751 | $1,135 | $23,206 | $0 | $23,206 |
| December 31, 2024 | 990-EZ | $43,082 | $36,137 | $6,945 | $22,071 | $0 | $22,071 |
| December 31, 2023 | 990-EZ | $38,949 | $42,160 | -$3,211 | $15,126 | $0 | $15,126 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,125
- Membership dues
- $39,761
Expenses
- Compensation of officers, directors and key employees
- $5,400
- Salaries, compensation and benefits (total)
- $5,400
- Professional fees and payments to contractors
- $10,800
- Other expenses
- $27,551
- Program services (functional)
- $43,752
Balance sheet and other
- Total assets, start of year
- $22,071
- Total assets, end of year
- $23,206
- Total liabilities, end of year
- $0
- Net assets, end of year
- $23,206
- Cash, savings and investments
- $23,206
- Gross receipts
- $44,886
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 |
|---|---|---|---|
| REID YAMAMOTO | TREASURER & DIRECTOR | 2 | $5,400 |
| ROBERT PELLETTEIRI | PRESIDENT & DIRECTOR | 2 | $0 |
| LESLEY PICO LILIO | SECRETARY | 2 | $0 |
| MICHELLE PELLETTIERI | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REID YAMAMOTO | TREASURER & DIRECTOR | 2 | $5,400 |
| ROBERT PELLETTEIRI | PRESIDENT & DIRECTOR | 2 | $0 |
| LESLEY PICO LILIO | SECRETARY | 2 | $0 |
| MICHELLE PELLETTIERI | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REID YAMAMOTO | TREASURER & DIRECTOR | 2 | $5,400 |
| ROBERT PELLETTEIRI | PRESIDENT & DIRECTOR | 2 | $0 |
| LESLEY PICO LILIO | SECRETARY | 2 | $0 |
| KIMBERLY KAYA | DIRECTOR | 2 | $0 |
| MICHELLE PELLETTIERI | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 339 KALUA RD, WAILUKU, HI 96793-2107
- In care of
- % REID YAMAMOTO
- Mailing address (990-N for 2015)
- 339 KALUA RD, WAILUKU HI 96793
- Principal officer (990-N for 2015)
- Reid Yamamoto, 339 Kalua Road, Wailuku HI 96793
- Signed the 990-EZ
- REID YAMAMOTO, TREASURER
- Phone
- (808) 357-0883
- Website
- hscmaui.com
- Return prepared by
- FUSATO CPA INC
Mission
PROMOTING SWIMMING FOR HAWAII'S YOUTH.
Program accomplishments
- APPROXIMATELY 100 YOUTH AGES 6-18 PARTICIPATED IN SWIM WORKOUTS OFFERED 5 DAYS A WEEK TO LEARN AND TRAIN IN THE 4 COMPETITIVE STROKES AND COMPETED IN SEVERAL SWIM MEETS AT VARIOUS LEVELS OF COMPETITION.Expenses $43,752
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 48-1264247
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $23,206
- Income (IRS master file)
- $44,886
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $44,886 | $43,751 | $23,206 | XML |
| 990-EZ | December 2024 | $43,082 | $36,137 | $22,071 | IRS |
| 990-EZ | December 2023 | $38,949 | $42,160 | $15,126 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Reid Yamamoto | December 31, 2015 | ≤ $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 48-1264247).
Questions about HAWAII SWIMMING CLUB-KAHULUI
- What is the EIN of HAWAII SWIMMING CLUB-KAHULUI?
- The employer identification number (EIN) of HAWAII SWIMMING CLUB-KAHULUI is 48-1264247.
- Is HAWAII SWIMMING CLUB-KAHULUI tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to HAWAII SWIMMING CLUB-KAHULUI tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII SWIMMING CLUB-KAHULUI file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HAWAII SWIMMING CLUB-KAHULUI 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 HAWAII SWIMMING CLUB-KAHULUI last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of HAWAII SWIMMING CLUB-KAHULUI?
- The 990-N for 2015 names Reid Yamamoto.
- Who are the officers and directors of HAWAII SWIMMING CLUB-KAHULUI?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $5,400 (REID YAMAMOTO, TREASURER & DIRECTOR).
- How much revenue does HAWAII SWIMMING CLUB-KAHULUI have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $44,886, expenses of $43,751 and total assets of $23,206 at year end.
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