Nonprofit · EIN 46-1904169
H2O-KIDS ZONE SWIM SCHOOL
Tax-exempt · PALM CITY, FL 34990
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $156,442 | $146,307 | $10,135 | $10,868 | $0 | $10,868 |
| December 31, 2024 | 990 | $133,693 | $115,655 | $18,038 | $18,374 | $14,984 | $3,390 |
| December 31, 2023 | 990 | $140,563 | $189,097 | -$48,534 | $42,390 | $39,000 | $3,390 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $156,442
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $30,000
- Salaries, compensation and benefits (total)
- $32,295
- Professional fundraising fees
- $0
- Accounting fees
- $1,720
- Occupancy
- $15,640
- Travel
- $1,479
- Program services (functional)
- $146,307
Balance sheet and other
- Total assets, start of year
- $733
- Total assets, end of year
- $10,868
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,868
- Net assets without donor restrictions
- $10,868
- Gross receipts
- $156,442
- Employees
- 2
- Year formed
- 2013
- State of legal domicile
- FL
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 |
|---|---|---|---|
| DUFFY DAILY | Director Trustee or director | 0 | $0 |
| RICHARD GRANAT | Director Trustee or director | 0 | $0 |
| ROBIN SMITH | Director Trustee or director | 0 | $0 |
| DARLA TONER | PRESIDENT Officer | 24 | $0 |
| PAT TONER | SECRETARYTREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD GRANAT | Director Trustee or director | 0 | $0 |
| ROBIN SMITH | Director Trustee or director | 0 | $0 |
| DUFFY DAILY | Director Trustee or director | 0 | $0 |
| DARLA TONER | PRESIDENT Officer | 24 | $0 |
| PAT TONER | SECRETARYTREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD GRANAT | Director Trustee or director | 0 | $0 |
| ROBIN SMITH | Director Trustee or director | 0 | $0 |
| DUFFY DAILY | Director Trustee or director | 0 | $0 |
| DARLA TONER | PRESIDENT Officer | 24 | $0 |
| PAT TONER | SECRETARYTREASURER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1909 SW WINNERS DR, PALM CITY, FL 34990-2229
- In care of
- % DARLA TONER
- Principal officer (990 for 2025)
- DARLA TONER, 1909 SW WINNERS DRIVE, Palm City, FL 34990
- Signed the 990
- DARLA TONER, PRESIDENT
- Phone
- (772) 341-0417
- Website
- H20KIDSZONE.ORG
- Return prepared by
- Charles E Heath CPA PA
Mission
TO SUPPORT AND EDUCATE CHILDREN WITH PHYSICAL AND MENTAL DISABILITIES TO SWIM.
Program accomplishments
- SWIMMING INSTRUCTIONS FOR CHILDREN WITH PHYSICAL AND MENTAL DISABILITIES.Expenses $146,307 · revenue $156,442
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
- 46-1904169
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $10,868
- Income (IRS master file)
- $156,442
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $156,442 | $146,307 | $10,868 | XML |
| 990 | December 2024 | $133,693 | $115,655 | $18,374 | XML |
| 990 | December 2023 | $140,563 | $189,097 | $42,390 | XML |
| 990 | December 2022 | $153,298 | $169,397 | $12,924 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 46-1904169).
Questions about H2O-KIDS ZONE SWIM SCHOOL
- What is the EIN of H2O-KIDS ZONE SWIM SCHOOL?
- The employer identification number (EIN) of H2O-KIDS ZONE SWIM SCHOOL is 46-1904169.
- Is H2O-KIDS ZONE SWIM SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to H2O-KIDS ZONE SWIM SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does H2O-KIDS ZONE SWIM SCHOOL 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 H2O-KIDS ZONE SWIM SCHOOL 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 H2O-KIDS ZONE SWIM SCHOOL 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 H2O-KIDS ZONE SWIM SCHOOL?
- The 990 for the year ended December 31, 2025 names DARLA TONER.
- Who are the officers and directors of H2O-KIDS ZONE SWIM SCHOOL?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does H2O-KIDS ZONE SWIM SCHOOL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $156,442, expenses of $146,307 and total assets of $10,868 at year end.
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All nonprofits in PALM CITY · Florida · Recreation and sports