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Nonprofit · EIN 51-0481049

AULEA SWIM CLUB

Tax-exempt (reinstated) · KAILUA, HI 96734

Financials

$307K$313K2023$363K$362K2024
Revenue Expenses · by fiscal year end
Financials of AULEA SWIM CLUB by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$362,635$362,137$498$61,338$1,047$60,291
August 31, 2024990$306,527$313,495-$6,968$61,364$1,571$59,793
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$270,017
Membership dues
$238,477
Program service revenue
$92,618
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$162,897
Salaries, compensation and benefits (total)
$162,897
Professional fundraising fees
$0
Occupancy
$46,124
Travel
$19,915
Program services (functional)
$350,020
Management and general (functional)
$12,117

Balance sheet and other

Total assets, start of year
$61,364
Total assets, end of year
$61,338
Total liabilities, end of year
$1,047
Net assets, end of year
$60,291
Land, buildings and equipment
$26,334
Gross receipts
$362,635
Employees
12
Year formed
2003
State of legal domicile
HI

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 August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JOSEPH GLENNHEAD COACH/DIRECTOR
Trustee or director
40$67,911
KIMI REGULASECRETARY
Trustee or director
19$27,280
YAN CHENDIRECTOR
Trustee or director
15$21,824
THOMAS LILEIKISDIRECTOR
Trustee or director
10$12,485
KATE BRITTAINDIRECTOR
Trustee or director
9$10,637
SAMANTHA GROOMDIRECTOR
Trustee or director
6$7,851
KATHRYN PERRYDIRECTOR
Trustee or director
6$7,091
MACKENZIE WHEELERDIRECTOR
Trustee or director
3$3,794
TIMOTHY GALLAGHERDIRECTOR
Trustee or director
3$3,712
BRIAN REGULATREASURER
Trustee or director
1$0
JUAN ARLOS BONILLAPRESIDENT
Trustee or director
1$0
KIMO YAMASHIRODIRECTOR
Trustee or director
1$0
990 for the year ended August 31, 2024: 12 people
NameTitleHours / weekCompensation
JOSEPH GLENNHEAD COACH/DIRECTOR
Trustee or director
40$66,345
KIMI REGULASECRETARY
Trustee or director
19$27,411
YAN CHENDIRECTOR
Trustee or director
15$21,706
THOMAS LILEIKISDIRECTOR
Trustee or director
10$12,303
SAMANTHA GROOMDIRECTOR
Trustee or director
7$8,153
TIMOTHY GALLAGHERDIRECTOR
Trustee or director
6$7,180
KATE BRITTAINDIRECTOR
Trustee or director
5$6,144
KRISTEN TANAKADIRECTOR
Trustee or director
4$5,593
KATHRYN PERRYDIRECTOR
Trustee or director
3$3,282
BRIAN REGULATREASURER
Trustee or director
1$0
JUAN ARLOS BONILLAPRESIDENT
Trustee or director
1$0
KIMO YAMASHIRODIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 342128, KAILUA, HI 96734-8997
In care of
% BRIAN REGULA
Principal officer (990 for 2024)
BRIAN REGULA, PO BOX 342128, KAILUA, HI 96734
Signed the 990
BRIAN REGULA, DIRECTOR
Phone
(718) 664-3799
Return prepared by
MERIDION CONSULTING LLP

Mission

TO MANAGE AND ADMINISTER SWIM CLUB ACTIVITIES FOR CHILDREN AGES 7 TO 18.

990 for the year ended August 31, 2025

Program accomplishments

  • HOSTED MEETS
    Expenses $110,534 · revenue $92,618
  • SWIM CLUB
    Expenses $239,486 · revenue $238,477

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 yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
51-0481049
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
2024
Accounting year ends
August
Files
Form 990 or 990-EZ
Assets (IRS master file)
$61,338
Income (IRS master file)
$362,635

Revocation and reinstatement

Exemption revoked
January 15, 2020
Posted by the IRS
April 13, 2020
Reinstated
Effective January 15, 2020

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$362,635$362,137$61,338XML
990August 2024$306,527$313,495$61,364XML

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 51-0481049).

Questions about AULEA SWIM CLUB

What is the EIN of AULEA SWIM CLUB?
The employer identification number (EIN) of AULEA SWIM CLUB is 51-0481049.
Is AULEA SWIM CLUB tax-exempt?
Yes. The IRS revoked its exemption on January 15, 2020 and reinstated it effective January 15, 2020.
Are donations to AULEA SWIM CLUB tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does AULEA SWIM 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 AULEA SWIM 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 AULEA SWIM CLUB last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of AULEA SWIM CLUB?
The 990 for the year ended August 31, 2025 names BRIAN REGULA.
Who are the officers and directors of AULEA SWIM CLUB?
The 990 for the year ended August 31, 2025 lists 12 people; 9 received compensation from the organization, the highest $67,911 (JOSEPH GLENN, HEAD COACH/DIRECTOR).
How much revenue does AULEA SWIM CLUB have?
On its 990 for the year ended August 31, 2025 it reported revenue of $362,635, expenses of $362,137 and total assets of $61,338 at year end.

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