Nonprofit · EIN 99-0323195
WAIKIKI SURF CLUB
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $148,820 | $127,323 | $21,497 | $858,071 | $0 | $858,071 |
| December 31, 2024 | 990 | $65,772 | $68,144 | -$2,372 | $777,987 | $0 | $777,987 |
| December 31, 2023 | 990 | $83,766 | $87,178 | -$3,412 | $634,274 | $0 | $634,274 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $42,578
- Membership dues
- $32,779
- Program service revenue
- $47,650
- Investment income
- $9,111
- Royalties
- $5,539
- Net income from fundraising events
- $43,942
- Other revenue
- $49,481
Expenses
- Grants and similar amounts paid
- $1,485
- Benefits paid to members
- $74,271
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $2,788
- Travel
- $37,920
- Program services (functional)
- $125,901
- Management and general (functional)
- $1,422
Balance sheet and other
- Total assets, start of year
- $777,987
- Total assets, end of year
- $858,071
- Total liabilities, end of year
- $0
- Net assets, end of year
- $858,071
- Net assets without donor restrictions
- $858,071
- Gross receipts
- $150,333
- Employees
- 0
- Volunteers
- 28
- Year formed
- 1948
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luana Froiseth | President Trustee or director, Officer | 4 | $0 |
| Margaret Heine | Vice President Trustee or director, Officer | 2 | $0 |
| Glenell Choy | Secretary Trustee or director, Officer | 1 | $0 |
| Margaret Gora | Treasurer Trustee or director, Officer | 6 | $0 |
| Tia Ikeno | Director Trustee or director | 3 | $0 |
| Violet Nelson | Director Trustee or director | 3 | $0 |
| Karlen Porter | Director Trustee or director | 2 | $0 |
| Kevin Vegas | Director Trustee or director | 2 | $0 |
| Kelly Gonsalves | Director Trustee or director | 1 | $0 |
| Antoinette Freitas | Director Trustee or director | 3 | $0 |
| Kim Koprincz | Director Trustee or director | 2 | $0 |
| Gerald Andrade | Director Trustee or director | 2 | $0 |
| Danielle DeFries | Director Trustee or director | 2 | $0 |
| Jaime Wheeler | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luana Froiseth | President Trustee or director, Officer | 5 | $0 |
| Margaret Heine | Vice President Trustee or director, Officer | 1 | $0 |
| Glenell Choy | Secretary Trustee or director, Officer | 1 | $0 |
| Margaret Gora | Treasurer Trustee or director, Officer | 7 | $0 |
| Tia Ikeno | Director Trustee or director | 2 | $0 |
| Violet Nelson | Director Trustee or director | 2 | $0 |
| Karlen Porter | Director Trustee or director | 1 | $0 |
| Kevin Vegas | Director Trustee or director | 1 | $0 |
| Kelly Gonsalves | Director Trustee or director | 1 | $0 |
| Antoinette Freitas | Director Trustee or director | 2 | $0 |
| Kim Koprincz | Director Trustee or director | 1 | $0 |
| Gerald Andrade | Director Trustee or director | 2 | $0 |
| Danielle DeFries | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luana Froiseth | President Trustee or director, Officer | 5 | $0 |
| Margaret Heine | Vice President Trustee or director, Officer | 1 | $0 |
| Glenell Choy | Secretary Trustee or director, Officer | 2 | $0 |
| Margaret Gora | Treasurer Trustee or director, Officer | 7 | $0 |
| Tia Ikeno | Director Trustee or director | 1 | $0 |
| Violet Nelson | Director Trustee or director | 1 | $0 |
| Karlen Porter | Director Trustee or director | 1 | $0 |
| Kevin Vegas | Director Trustee or director | 1 | $0 |
| Kelly Gonsalves | Director Trustee or director | 1 | $0 |
| Antoinette Freitas | Director Trustee or director | 2 | $0 |
| Kim Koprincz | Director Trustee or director | 1 | $0 |
| Gerald Andrade | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 791 SUNSET AVE, HONOLULU, HI 96816-2330
- In care of
- % ALICE K FROISETH
- Mailing address (990-N for 2020)
- 791 Sunset Ave, Honolulu HI 96816
- Principal officer (990 for 2025)
- Luana Froiseth, 791 Sunset Ave, Honolulu, HI 96816
- Principal officer (990-N for 2020)
- Luana Froiseth, 791 Sunset Ave, Honolulu HI 96816
- Signed the 990
- Margaret Gora, Treasurer
- Phone
- (808) 732-2719
- Website
- www.waikikisurfclub.org
Mission
To educate and perpetuate through the sport of Hawaiian canoe racing
Program accomplishments
- Coach/Teach. Our organization provide approximately 1600 hours of coaching/teaching.Expenses $63,161 · revenue $7,530
- Canoe racing - Our organization assisted over 211 individuals with the opportunity to race in 8 local racesExpenses $37,560 · revenue $30,120
- The Waikiki Surf Club Scholarship Fund provided financial assistance to 12 Junior Members. This assistance allowed these junior members to participate in 8 regatta and 6 long distance race.Expenses $25,180
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 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
- 99-0323195
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99Z)
- Assets (IRS master file)
- $858,071
- Income (IRS master file)
- $150,333
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $148,820 | $127,323 | $858,071 | IRS |
| 990 | December 2024 | $65,772 | $68,144 | $777,987 | IRS |
| 990 | December 2023 | $83,766 | $87,178 | $634,274 | XML |
| 990 | December 2022 | $45,745 | $43,948 | $812,127 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Luana Froiseth | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2020 | – | – | – | IRS |
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 99-0323195).
Questions about WAIKIKI SURF CLUB
- What is the EIN of WAIKIKI SURF CLUB?
- The employer identification number (EIN) of WAIKIKI SURF CLUB is 99-0323195.
- Is WAIKIKI SURF CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to WAIKIKI SURF CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIKIKI SURF 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 WAIKIKI SURF 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 WAIKIKI SURF CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WAIKIKI SURF CLUB?
- The 990 for the year ended December 31, 2025 names Luana Froiseth.
- Who are the officers and directors of WAIKIKI SURF CLUB?
- The 990 for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does WAIKIKI SURF CLUB have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $148,820, expenses of $127,323 and total assets of $858,071 at year end.
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