Nonprofit · EIN 99-0226095
WAIKIKI ROUGH WATER SWIM COMMITTEE
Tax-exempt · KAILUA, HI 96734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $85,391 | $85,243 | $148 | $78,118 | $0 | $78,118 |
| December 31, 2024 | 990-EZ | $81,864 | $109,972 | -$28,108 | $77,970 | – | $77,970 |
| December 31, 2023 | 990-EZ | $78,238 | $54,465 | $23,773 | $106,078 | – | $106,078 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $85,199
- Investment income
- $192
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $26,500
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $58,743
- Program services (functional)
- $58,743
Balance sheet and other
- Total assets, start of year
- $77,970
- Total assets, end of year
- $78,118
- Total liabilities, end of year
- $0
- Net assets, end of year
- $78,118
- Cash, savings and investments
- $78,118
- Gross receipts
- $85,391
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 |
|---|---|---|---|
| ALEXANDER WEBB | PRESIDENT | 0.5 | $0 |
| STEFAN REINKE | DIRECTOR | 0.5 | $0 |
| RYAN LEONG | VICE PRESIDENT | 0.5 | $0 |
| DEBORAH MERWICK | SECRETARY | 0.5 | $0 |
| CHRISTOPHER CHUCK | DIRECTOR | 0.5 | $0 |
| RACHEL RANDALL | DIRECTOR | 0.5 | $0 |
| KAIA HEDLUND | DIRECTOR | 0.5 | $0 |
| LECTIE ALTMAN | DIRECTOR | 0.5 | $0 |
| HUDSON SLAY | TREASURER | 0.5 | $0 |
| GEORGE KANE | DIRECTOR | 0.5 | $0 |
| INE MILLER | DIRECTOR | 0.5 | $0 |
| TODD PRESLEY | DIRECTOR | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAIA HEDLUND | Director | 0.5 | $0 |
| RYAN LEONG | Vice President | 0.5 | $0 |
| GEORGE KANE | Director | 0.5 | $0 |
| INE MILLER | Director | 0.5 | $0 |
| TODD PRESLEY | Director | 0.5 | $0 |
| STEFAN REINKE | President | 0.5 | $0 |
| HUDSON SLAY | Treasurer | 0.5 | $0 |
| ALEXANDER WEBB | Director | 0.5 | $0 |
| DEBORAH MERICK | Secretary | 0.5 | $0 |
| LECTIE ALTMAN | Director | 0.5 | $0 |
| CHRISTOPHER CHUCK | Director | 0.5 | $0 |
| RACHEL RANDALL | Director | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAIA HEDLUND | Director | 0.5 | $0 |
| RYAN LEONG | Vice President | 0.5 | $0 |
| GEORGE KANE | Director | 0.5 | $0 |
| INE MILLER | Director | 0.5 | $0 |
| TODD PRESLEY | Director | 0.5 | $0 |
| STEFAN REINKE | President | 0.5 | $0 |
| HUDSON SLAY | Treasurer | 0.5 | $0 |
| ALEXANDER WEBB | Director | 0.5 | $0 |
| DEBORAH MERICK | Secretary | 0.5 | $0 |
| LECTIE ALTMAN | Director | 0.5 | $0 |
| CHRISTOPHER CHUCK | Director | 0.5 | $0 |
| RACHEL RANDALL | Director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 545A N KAINALU DR, KAILUA, HI 96734-2189
- Mailing address (990-N for 2014)
- 6158 Summer Street, Honolulu HI 96821
- Principal officer (990-N for 2014)
- Kaia Hedlund, 6158 Summer Street, Honolulu HI 96821
- Signed the 990-EZ
- Hudson Slay, Treasurer
- Phone
- (808) 343-1193
- Website
- www.wrswim.com
Mission
TO RUN THE ANNUAL WAIKIKI ROUGHWATER SWIM AND THE LOOONG DISTANCE RACE
Program accomplishments
- ORGANIZED AND RAN THE ANNUAL WAIKIKI ROUGHWATER SWIM AND THE LOOONG DISTANCE SWIM RACEExpenses $58,743
- THE ORGANIZATION PROMOTES SWIMMING IN HAWAII AND THE UNITED STATES THROUGH ITS SUPPORT OF OTHER SWIMMING ORGANIZATIONSgrants $26,500
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-EZ on file |
IRS record
- EIN
- 99-0226095
- 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
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $78,118
- Income (IRS master file)
- $85,391
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $85,391 | $85,243 | $78,118 | IRS |
| 990-EZ | December 2024 | $81,864 | $109,972 | $77,970 | XML |
| 990-EZ | December 2023 | $78,238 | $54,465 | $106,078 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2014 Officer: Kaia Hedlund | December 31, 2014 | ≤ $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 99-0226095).
Questions about WAIKIKI ROUGH WATER SWIM COMMITTEE
- What is the EIN of WAIKIKI ROUGH WATER SWIM COMMITTEE?
- The employer identification number (EIN) of WAIKIKI ROUGH WATER SWIM COMMITTEE is 99-0226095.
- Is WAIKIKI ROUGH WATER SWIM COMMITTEE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to WAIKIKI ROUGH WATER SWIM COMMITTEE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIKIKI ROUGH WATER SWIM COMMITTEE 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 WAIKIKI ROUGH WATER SWIM COMMITTEE 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 WAIKIKI ROUGH WATER SWIM COMMITTEE 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 WAIKIKI ROUGH WATER SWIM COMMITTEE?
- The 990-N for 2014 names Kaia Hedlund.
- Who are the officers and directors of WAIKIKI ROUGH WATER SWIM COMMITTEE?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does WAIKIKI ROUGH WATER SWIM COMMITTEE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $85,391, expenses of $85,243 and total assets of $78,118 at year end.
Other nonprofits in KAILUA
- KAMAAINA CARE INC EIN 99-0261935 · last filed 990 for 2025
- LE JARDIN ACADEMY INC EIN 99-0146978 · last filed 990 for 2025
- SEAGULL SCHOOLS INC EIN 99-0155163 · last filed 990 for 2025
- MID-PACIFIC COUNTRY CLUB EIN 99-0048359 · last filed 990 for 2025
- HAROLD K L CASTLE FOUNDATION EIN 99-6005445 · last filed 990-PF for 2024
- HAWAII GOOD FOOD ALLIANCE EIN 83-4503785 · last filed 990 for 2024
- PACIFIC AMERICAN FOUNDATION EIN 54-1696134 · last filed 990 for 2024
- PAPAHANAUMOKUAKEA MARINE DEBRIS PROJECT INC EIN 83-4554194 · last filed 990 for 2024