Nonprofit · EIN 99-0352971
NA HOA HOLOMOKU SAILING CLUB
Tax-exempt · KEAAU, HI 96749
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $92,697 | $85,283 | $7,414 | $26,602 | $0 | $26,602 |
| December 31, 2024 | 990-EZ | $90,130 | $84,807 | $5,323 | $19,188 | $0 | $19,188 |
| December 31, 2023 | 990-EZ | $53,668 | $59,315 | -$5,647 | $13,865 | $0 | $13,865 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,251
- Membership dues
- $22,786
- Program service revenue
- $41,485
- Investment income
- $0
- Net gain from sales of assets
- $15,100
- Net income from sales of inventory
- $75
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $1,450
- Occupancy
- $5,514
- Other expenses
- $78,319
- Program services (functional)
- $40,900
Balance sheet and other
- Total assets, start of year
- $19,188
- Total assets, end of year
- $26,602
- Total liabilities, end of year
- $0
- Net assets, end of year
- $26,602
- Cash, savings and investments
- $26,602
- Gross receipts
- $92,697
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 |
|---|---|---|---|
| Luke Caldwell | Treasurer | 5 | $0 |
| Kristian Howland | Secretary | 1 | $0 |
| Benjamin Berkey | Director, Vice Commodore for Sail | 2 | $0 |
| Debbie Weeks | Commodore | 5 | $0 |
| Tamar Elias | Vice Commodore, Director | 5 | $0 |
| Robert James | Director | 2 | $0 |
| Chris Magoon | Director | 2 | $0 |
| Gary Morgan | Director | 10 | $0 |
990-EZ for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dean Teehee | President, Director, Commodore | 10 | $0 |
| Russell Blake | Director | 2 | $0 |
| Luke Caldwell | Treasurer | 15 | $0 |
| Kristian Howland | Secretary | 4 | $0 |
| Benjamin Berkey | Director, Vice Commodore for Sail | 4 | $0 |
| Debbie Weeks | Director | 1 | $0 |
| Marc Carroll | Director | 0.25 | $0 |
| Tamar Elias | Vice Commodore, Director | 4 | $0 |
| Bob Grove | Director, Membership Chair | 10 | $0 |
| Kimberly Ino | Director | 2 | $0 |
| Matthew Thomas | Director, Vice President, Vice Commodore of Power | 0.25 | $0 |
| Billy Funk | Director, Vice Commodoe West Hawaii | 0.25 | $0 |
| Valerie Lefort | Director | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rhonda Barbara Reep | President, Director, Commodore | 15 | $0 |
| Keith Shirley | Vice President, Director, Vice Commodore | 0.25 | $0 |
| Luke Caldwell | Treasurer, Director | 7 | $0 |
| Kristina Lee Paxton | Secretary | 2 | $0 |
| Benjamin Berkey | Vice President, Director, Vice Commodore for Sail | 0.5 | $0 |
| Rachel Calvert | Director | 0.5 | $0 |
| Marc Carroll | Director | 0.5 | $0 |
| Eben Hays Paxton | Director | 0.5 | $0 |
| Ami Wilson | Assistant Secretary, Membership Chair | 0.5 | $0 |
| Kaitlyn Anderson | Director | 0 | $0 |
| Matthew Thomas | Director, Vice President, Vice Commodore of Power | 0.5 | $0 |
| Billy Funk | Vice President, Director, Vice Commodoe West Hawaii | 0.5 | $0 |
| Valerie Lefort | Director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1661, KEAAU, HI 96749-1661
- In care of
- % JOHN LUCHAU DIRECTOR
- Mailing address (990-N for 2020)
- PO Box 1661, Keaau HI 96749
- Principal officer (990-N for 2020)
- Gary Morgan, PO Box 1661, Keaau HI 96749
- Signed the 990-EZ
- Robert James, Treasurer
- Phone
- (435) 994-1178
- Website
- Www.hilo-sailing.org
Mission
We are dedicated to promoting safe sailing and providing affordable sailing opportunities, safe boating education, and racing to the Hawai'i Island community
Program accomplishments
- We provided over 80 educational events involving over 500 children and adults with multi-hour blocks of sailing and maintenance instruction.Expenses $40,900
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
- 99-0352971
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $26,602
- Income (IRS master file)
- $92,697
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $92,697 | $85,283 | $26,602 | XML |
| 990-EZ | December 2024 | $90,130 | $84,807 | $19,188 | XML |
| 990-EZ | December 2023 | $53,668 | $59,315 | $13,865 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Gary Morgan | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Thomas Cooper | December 31, 2019 | ≤ $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 99-0352971).
Questions about NA HOA HOLOMOKU SAILING CLUB
- What is the EIN of NA HOA HOLOMOKU SAILING CLUB?
- The employer identification number (EIN) of NA HOA HOLOMOKU SAILING CLUB is 99-0352971.
- Is NA HOA HOLOMOKU SAILING CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to NA HOA HOLOMOKU SAILING CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NA HOA HOLOMOKU SAILING 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 NA HOA HOLOMOKU SAILING 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 NA HOA HOLOMOKU SAILING 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 NA HOA HOLOMOKU SAILING CLUB?
- The 990-N for 2020 names Gary Morgan.
- Who are the officers and directors of NA HOA HOLOMOKU SAILING CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does NA HOA HOLOMOKU SAILING CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $92,697, expenses of $85,283 and total assets of $26,602 at year end.
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