Nonprofit · EIN 06-1368264
WATER RATS PARENTS CLUB INC
Tax-exempt · WESTPORT, CT 06881
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $137,862 | $128,276 | $9,586 | $244,070 | $22,878 | $221,192 |
| August 31, 2024 | 990 | $117,791 | $134,268 | -$16,477 | $253,024 | $34,703 | $218,321 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $6,118
- Program service revenue
- $131,640
- Investment income
- $104
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,111
- Depreciation
- $5,138
- Program services (functional)
- $122,165
- Management and general (functional)
- $1,111
- Fundraising (functional)
- $5,000
Balance sheet and other
- Total assets, start of year
- $253,024
- Total assets, end of year
- $244,070
- Total liabilities, end of year
- $22,878
- Net assets, end of year
- $221,192
- Land, buildings and equipment
- $2,353
- Net assets without donor restrictions
- $221,192
- Gross receipts
- $137,862
- Employees
- 0
- Year formed
- 1980
- State of legal domicile
- CT
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMMETT ADAMS | DIRECTOR Trustee or director | – | $0 |
| ALLISON ARNETT | DIRECTOR Trustee or director | – | $0 |
| JACKIE AUSTIN | DIRECTOR Trustee or director | – | $0 |
| SARAH CORNECK | DIRECTOR Trustee or director | – | $0 |
| SHOWKY KALDAWAY | DIRECTOR Trustee or director | – | $0 |
| RACHEL KUSHEL | DIRECTOR Trustee or director | – | $0 |
| MARK MCDERMOTT | DIRECTOR Trustee or director | – | $0 |
| SHANTHA OZGEN | DIRECTOR Trustee or director | – | $0 |
| WHITNEY ROSS | EX-OFFICIO Trustee or director | – | $0 |
| MELANIE RUGGIERI | DIRECTOR Trustee or director | – | $0 |
| CANDACE TWISS | DIRECTOR Trustee or director | – | $0 |
| AIMEE WHITE-CHARLES | DIRECTOR Trustee or director | – | $0 |
| ADRIENNE WILLIAMS | DIRECTOR Trustee or director | – | $0 |
| MONIKA DEFELICE | SECRETARY Officer | – | $0 |
| KIMBERLY MASSA | CO-TREASURER Officer | – | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERKELEY MURRAY | CO-PRESIDENT Officer | – | $0 |
| CHARLES SHAPIRO | CO-PRESIDENT Officer | – | $0 |
| DANIEL SLIPPEN | CO-TREASURER Officer | – | $0 |
990 for the year ended August 31, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EMMETT ADAMS | DIRECTOR Trustee or director | – | $0 |
| ALLISON ARNETT | DIRECTOR Trustee or director | – | $0 |
| JACKIE AUSTIN | DIRECTOR Trustee or director | – | $0 |
| SARAH CORNECK | DIRECTOR Trustee or director | – | $0 |
| SHOWKY KALDAWAY | DIRECTOR Trustee or director | – | $0 |
| RACHEL KUSHEL | DIRECTOR Trustee or director | – | $0 |
| MARK MCDERMOTT | DIRECTOR Trustee or director | – | $0 |
| SHANTHA OZGEN | DIRECTOR Trustee or director | – | $0 |
| WHITNEY ROSS | EX-OFFICIO Trustee or director | – | $0 |
| MELANIE RUGGIERI | DIRECTOR Trustee or director | – | $0 |
| CANDACE TWISS | DIRECTOR Trustee or director | – | $0 |
| AIMEE WHITE-CHARLES | DIRECTOR Trustee or director | – | $0 |
| ADRIENNE WILLIAMS | DIRECTOR Trustee or director | – | $0 |
| MONIKA DEFELICE | SECRETARY Officer | – | $0 |
| KIMBERLY MASSA | CO-TREASURER Officer | – | $0 |
| BERKELEY MURRAY | CO-PRESIDENT Officer | – | $0 |
| CHARLES SHAPIRO | CO-PRESIDENT Officer | – | $0 |
| DANIEL SLIPPEN | CO-TREASURER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 625, WESTPORT, CT 06881-0625
- Principal officer (990 for 2024)
- CHARLES SHAPIRO, PO BOX 625, WESTPORT, CT 06881
- Signed the 990
- DANIEL SLIPPEN, CO-TREASURER
- Phone
- (203) 226-8981
- Website
- WWW.WESTPORTY.ORG/WRATS
- Return prepared by
- ABRAMSON & COMPANY LLC
Mission
THE ORGANIZATION PROVIDES ADMINISTRATIVE AND FINANCIAL SUPPORT TO PROMOTE GOOD SPORTSMANSHIP, TEAM PARTICPATION, LOYALTY, AND THE DEVELPOMENT OF COMPETETIVE SWIMMING OF 200+ SWIMMERS.
Program accomplishments
- THE ORGANIZATION PROVIDED ADMINISTRATIVE AND FINANCIAL SUPPORT AND PROMOTED POSITIVE TRAINING IN GOOD SPORTSMANSHIP, TEAM PARTICPATION AND LOYALTY. CONTINUED THE DEVELPOMENT OF OVER 200 COMPETETIVE SWIMMERS.Expenses $117,027 · revenue $131,640
- THE ORGANIZATION PROVIDED ADMINISTRATIVE AND FINANCIAL SUPPORTExpenses $5,138
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 06-1368264
- 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
- 1997
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $244,070
- Income (IRS master file)
- $137,862
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $137,862 | $128,276 | $244,070 | IRS |
| 990 | August 2024 | $117,791 | $134,268 | $253,024 | XML |
| 990 | August 2023 | $133,298 | $133,932 | $255,650 | IRS |
| 990 | August 2022 | $131,553 | $99,521 | $270,057 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | 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 06-1368264).
Questions about WATER RATS PARENTS CLUB INC
- What is the EIN of WATER RATS PARENTS CLUB INC?
- The employer identification number (EIN) of WATER RATS PARENTS CLUB INC is 06-1368264.
- Is WATER RATS PARENTS CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to WATER RATS PARENTS CLUB INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WATER RATS PARENTS CLUB INC 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 WATER RATS PARENTS CLUB INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WATER RATS PARENTS CLUB INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of WATER RATS PARENTS CLUB INC?
- The 990 for the year ended August 31, 2025 names CHARLES SHAPIRO.
- Who are the officers and directors of WATER RATS PARENTS CLUB INC?
- The 990 for the year ended August 31, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does WATER RATS PARENTS CLUB INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $137,862, expenses of $128,276 and total assets of $244,070 at year end.
Other nonprofits in WESTPORT
- SAUGATUCK HARBOR YACHT CLUB INC EIN 06-0757868 · last filed 990 for 2024
- WESTPORT SOCCER ASSOCIATION INC EIN 06-1063236 · last filed 990 for 2025
- GAME CONSERVANCY USA INC EIN 72-1054351 · last filed 990 for 2025
- WESTPORT FOOTBALL ASSOCIATION INC EIN 04-3771574 · last filed 990 for 2025
- STAPLES DIAMOND CLUB INC EIN 20-2189065 · last filed 990-EZ for 2024
- 203 SQUASH ASSOCIATION INC EIN 82-3925408 · last filed 990-EZ for 2025
- STAPLES BOYS SOCCER FOUNDATION INC EIN 99-3453496 · last filed 990-EZ for 2025
- AMATEUR ATHLETIC UNION OF THE UNITED STATES EIN 20-4077277 · last filed 990-EZ for 2025
All nonprofits in WESTPORT · Connecticut · Recreation and sports