Nonprofit · EIN 86-1858227
SOUTH KONA WRESTLING CLUB
Tax-exempt (reinstated) · KEALAKEKUA, HI 96750
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $44,972 | $47,188 | -$2,216 | $5,540 | $0 | $5,540 |
| December 31, 2024 | 990-EZ | $58,796 | $53,774 | $5,022 | $7,756 | $0 | $7,756 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,419
- Membership dues
- $2,230
- Program service revenue
- $26,304
- Net income from fundraising events
- $9,019
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,259
- Other expenses
- $43,929
- Program services (functional)
- $43,928
Balance sheet and other
- Total assets, start of year
- $7,756
- Total assets, end of year
- $5,540
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,540
- Cash, savings and investments
- $5,540
- Gross receipts
- $54,985
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 |
|---|---|---|---|
| FEDERICO VENTENILLA | PRESIDENT | 3 | $0 |
| CHAD YOSHIYAMA | BOARD MEMBER | 10 | $0 |
| SCOTT REAGAN | VICE PRESIDENT | 10 | $0 |
| REBEKAH DIAMA | SECRETARY | 10 | $0 |
| TAMSEN CARAVALHO | TREASURER | 15 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FEDERICO VENTENILLA | PRESIDENT | 5 | $0 |
| SUN BODIE PAAHANA | VICE PRESIDENT | 5 | $0 |
| SCOTT REAGAN | VICE PRESIDENT | 5 | $0 |
| REBEKAH DIAMA | SECRETARY | 5 | $0 |
| TAMSEN CARAVALHO | TREASURER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1136, KEALAKEKUA, HI 96750-1136
- In care of
- % FEDERICO VENTENILLA
- Mailing address (990-N for 2023)
- PO Box 1136, Kealakekua HI 96750
- Principal officer (990-N for 2023)
- Tamsen Caravalho, PO Box 1136, Kealakekua HI 96750
- Signed the 990-EZ
- TAMSEN CARAVALHO, TREASURER
- Phone
- (808) 854-0817
- Return prepared by
- VERITY CPAS
Mission
OUR MISSION IS TO PRODUCE CHAMPIONS OF HIGH CHARACTER WHILE PROVIDING AN ENVIRONMENT THAT ENCOURAGES ACADEMIC AND ATHLETIC GROWTH. OUR MOST SIGNIFICANT ACTIVITY IS PROVIDING WRESTLING INSTRUCTION FOR BOYS AND GIRLS AGES 5-18 YEARS OLD IN WEST HAWAII.
Program accomplishments
- SOUTH KONA WRESTLING CLUB PROVIDES WRESTLING INSTRUCTION, COACHING, AND TRAINING OPPORTUNITIES TO YOUTH IN WEST HAWAII. THE ORGANIZATION CONDUCTS REGULAR PRACTICES, PARTICIPATES IN COMPETITIONS, AND OFFERS ACTIVITIES THAT SUPPORT TEAM BUILDING, FUNDRAISING, ETC.Expenses $43,928
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 86-1858227
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $5,540
- Income (IRS master file)
- $54,985
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-EZ | December 2025 | $44,972 | $47,188 | $5,540 | XML |
| 990-EZ | December 2024 | $58,796 | $53,774 | $7,756 | XML |
| 990-N for 2023 Officer: Tamsen Caravalho | December 31, 2023 | ≤ $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 86-1858227).
Questions about SOUTH KONA WRESTLING CLUB
- What is the EIN of SOUTH KONA WRESTLING CLUB?
- The employer identification number (EIN) of SOUTH KONA WRESTLING CLUB is 86-1858227.
- Is SOUTH KONA WRESTLING CLUB tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2024 and reinstated it effective May 15, 2024.
- Are donations to SOUTH KONA WRESTLING CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH KONA WRESTLING 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 SOUTH KONA WRESTLING 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 SOUTH KONA WRESTLING 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 is the principal officer of SOUTH KONA WRESTLING CLUB?
- The 990-N for 2023 names Tamsen Caravalho.
- Who are the officers and directors of SOUTH KONA WRESTLING CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SOUTH KONA WRESTLING CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $44,972, expenses of $47,188 and total assets of $5,540 at year end.
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