Nonprofit · EIN 38-3838222
NIUMALU OUTRIGGER CANOE CLUB INC
Also known as NIUMALU CANOE CLUB
Tax-exempt · LIHUE, HI 96766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $112,638 | $126,788 | -$14,150 | $314,517 | $0 | $314,517 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $45,705
- Membership dues
- $15,182
- Program service revenue
- $28,282
- Investment income
- $0
- Net income from fundraising events
- $23,369
- Net income from sales of inventory
- $100
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $3,542
- Other expenses
- $123,246
- Program services (functional)
- $115,437
Balance sheet and other
- Total assets, start of year
- $267,064
- Total assets, end of year
- $314,517
- Total liabilities, end of year
- $0
- Net assets, end of year
- $314,517
- Cash, savings and investments
- $58,517
- Gross receipts
- $120,698
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 |
|---|---|---|---|
| Paris Racca | President | 10 | $0 |
| Roberta Leong-Chow | Vice President | 10 | $0 |
| Herman Nunies | Vice President | 10 | $0 |
| Robyn Leong | Secretary | 15 | $0 |
| Koleka Leong-Chow | Secretary | 10 | $0 |
| Aimee Lorenzo | Director | 2 | $0 |
| Debra Carney | Director | 2 | $0 |
| John Kaley | Treasurer | 10 | $0 |
| Peter Chow | Director | 10 | $0 |
| Theodore Chow | Director | 20 | $0 |
| Sheilyn Morales | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 42, LIHUE, HI 96766-0042
- In care of
- % C/O GREGORY H MEYERS
- Mailing address (990-N for 2024)
- PO Box 42, Lihue HI 96766
- Principal officer (990-N for 2024)
- John Kaley, 285 Huina Street, Kapaa HI 96746
- Signed the 990-EZ
- John Kaley, Treasurer
- Phone
- (808) 652-9878
Mission
Perpetuating Hawaiian culture through outrigger canoe paddling
Program accomplishments
- Purchase canoes for use with our youth and adult paddling programsExpenses $62,050
- Travel for state championship canoe race Roughly 50 youth paddlers traveled with the clubExpenses $39,753
- Purchase racing jerseys for paddlersExpenses $13,634
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 38-3838222
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $314,517
- Income (IRS master file)
- $120,698
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $112,638 | $126,788 | $314,517 | IRS |
| 990-N for 2024 Officer: John Kaley | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: John Kaley | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Sean Kaley | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: John Kaley | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: John Kaley | 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 38-3838222).
Questions about NIUMALU OUTRIGGER CANOE CLUB INC
- What is the EIN of NIUMALU OUTRIGGER CANOE CLUB INC?
- The employer identification number (EIN) of NIUMALU OUTRIGGER CANOE CLUB INC is 38-3838222.
- Is NIUMALU OUTRIGGER CANOE CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to NIUMALU OUTRIGGER CANOE CLUB INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NIUMALU OUTRIGGER CANOE 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 NIUMALU OUTRIGGER CANOE CLUB INC 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 NIUMALU OUTRIGGER CANOE CLUB INC 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 NIUMALU OUTRIGGER CANOE CLUB INC?
- The 990-N for 2024 names John Kaley.
- Who are the officers and directors of NIUMALU OUTRIGGER CANOE CLUB INC?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does NIUMALU OUTRIGGER CANOE CLUB INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $112,638, expenses of $126,788 and total assets of $314,517 at year end.
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