Nonprofit · EIN 66-0983412
WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION
Tax-exempt (reinstated) · SAIPAN, MP 96950
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $289,803 | $319,690 | -$29,887 | $114,590 | $25,842 | $88,748 |
| December 31, 2023 | 990 | $180,032 | $134,624 | $45,408 | $132,537 | $13,902 | $118,635 |
| December 31, 2022 | 990 | $111,458 | $38,332 | $73,126 | $88,632 | $15,406 | $73,226 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,290
- Program service revenue
- $284,513
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $14,973
- Salaries, compensation and benefits (total)
- $16,118
- Professional fundraising fees
- $0
- Accounting fees
- $15,034
- Occupancy
- $7,694
- Travel
- $19,284
- Depreciation
- $21,774
- Program services (functional)
- $229,960
- Management and general (functional)
- $89,730
Balance sheet and other
- Total assets, start of year
- $132,537
- Total assets, end of year
- $114,590
- Total liabilities, end of year
- $25,842
- Net assets, end of year
- $88,748
- Land, buildings and equipment
- $34,268
- Gross receipts
- $289,803
- Employees
- 3
- Year formed
- 2021
- State of legal domicile
- MP
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID JOHANSEN | PRESIDENT Trustee or director, Officer | 2 | $15,725 |
| CECILIO RAIUKIULIPIY | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| TEHANI KIRBY | SECRETARY Trustee or director, Officer | 2 | $0 |
| KODY SKVARIL | TREASURER Trustee or director, Officer | 2 | $0 |
| DIEGO BENAVENTE | MEMBER Trustee or director | 1 | $0 |
| RAMON TEBUTEB | MEMBER Trustee or director | 1 | $0 |
| ROBERT BRAKEN | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Bacher | President/ Secretary/ Director Trustee or director, Officer | 30 | $0 |
| David Johansen | Vice President/ Treasurer/ Director Trustee or director, Officer | 20 | $0 |
| Cecilio Ralukiulpiy | Director Trustee or director | 20 | $0 |
| Adian Mendiola | Director Trustee or director | 20 | $0 |
| Diego Benavente | Director Trustee or director | 20 | $0 |
| Robert Bracken | Director Trustee or director | 20 | $0 |
| Tehani Kirby | Director Trustee or director | 20 | $0 |
990 for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Bacher | President/ Secretary/ Director Trustee or director, Officer | 60 | $0 |
| David Johansen | Vice President/ Treasurer/ Director Trustee or director, Officer | 20 | $0 |
| Cecilio Ralukiulpiy | Director Trustee or director | 20 | $0 |
| Adian Mendiola | Director Trustee or director | 20 | $0 |
| Diego Benavente | Director Trustee or director | 20 | $0 |
| Robert Bracken | Director Trustee or director | 20 | $0 |
| Tehani Kirby | Director Trustee or director | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10001 PMB 718, SAIPAN, MP 96950-8901
- In care of
- % MICHAEL W BACHER
- Principal officer (990 for 2024)
- MICHAEL W BACHER, PO BOX 10001 PMB 718, SAIPAN, MP 96950
- Signed the 990
- MICHAEL W BACHER, EXECUTIVE DIRECTOR
- Phone
- (670) 323-6609
- Website
- wpma.net
- Return prepared by
- RR & Associates Corporation
Mission
Promote personal responsibility and awareness, life-saving and safety-at-sea skills, environmental responsibility and awareness of maritime and equal opportunity for aspiring professional mariners.
Program accomplishments
- Promoting, establishing and participating in education and training programs that will encourage students to engage in self-sustaining sea going careers in both the merchant marinesand military services. There are approximately 72 students benefitted to the program.Expenses $229,960 · revenue $284,513
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 | Not 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
- 66-0983412
- 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
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B30)
- Assets (IRS master file)
- $114,590
- Income (IRS master file)
- $289,803
Revocation and reinstatement
- Exemption revoked
- May 15, 2024
- Posted by the IRS
- August 12, 2024
- Reinstated
- Effective May 15, 2024
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 | December 2024 | $289,803 | $319,690 | $114,590 | IRS |
| 990 | December 2023 | $180,032 | $134,624 | $132,537 | XML |
| 990 | December 2022 | $111,458 | $38,332 | $88,632 | XML |
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 66-0983412).
Questions about WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION
- What is the EIN of WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION?
- The employer identification number (EIN) of WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION is 66-0983412.
- Is WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2024 and reinstated it effective May 15, 2024.
- Are donations to WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT 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 WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION?
- The 990 for the year ended December 31, 2024 names MICHAEL W BACHER.
- Who are the officers and directors of WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $15,725 (DAVID JOHANSEN, PRESIDENT).
- How much revenue does WESTERN PACIFIC MARITIME ACADEMY INC A NON-PROFIT CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $289,803, expenses of $319,690 and total assets of $114,590 at year end.
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All nonprofits in SAIPAN · Northern Mariana Islands · Education