Nonprofit · EIN 46-3668678
EWA PUULOA OUTRIGGER CANOE CLUB
Tax-exempt · EWA BEACH, HI 96706
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $78,626 | $59,968 | $18,658 | $90,866 | $0 | $90,866 |
| December 31, 2024 | 990-EZ | $72,130 | $76,323 | -$4,193 | $72,208 | $0 | $72,208 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $51,769
- Membership dues
- $19,295
- Program service revenue
- $0
- Investment income
- $328
- Net income from fundraising events
- $3,941
- Net income from sales of inventory
- $3,293
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Printing, publications and postage
- $712
- Other expenses
- $59,256
- Program services (functional)
- $59,968
Balance sheet and other
- Total assets, start of year
- $72,208
- Total assets, end of year
- $90,866
- Total liabilities, end of year
- $0
- Net assets, end of year
- $90,866
- Cash, savings and investments
- $90,866
- Gross receipts
- $94,991
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 |
|---|---|---|---|
| Dayna Serrao | President | 2 | $0 |
| Lesley Puou | Vice President | 2 | $0 |
| Lezlie Aano | Asst Vice President | 0.5 | $0 |
| Katherine Hew Len | Secretary | 1 | $0 |
| Sarah Chong | Treasurer | 2 | $0 |
| Marleen Serrao | Director | 1 | $0 |
| Billie-Elena Kalama | Director | 1 | $0 |
| Janell Kanai | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dayna Serrao | President | 2 | $0 |
| Lesley Puou | Vice President | 2 | $0 |
| Lezlie Aano | Asst Vice President | 1 | $0 |
| Katherine Hew Len | Secretary | 1 | $0 |
| Sarah Chong | Treasurer | 2 | $0 |
| Marleen Serrao | Director | 1 | $0 |
| Billie-Elena Kalama | Director | 1 | $0 |
| Janell Kanai | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 91-1374 KAIHUOPALAAI ST, EWA BEACH, HI 96706-3523
- Mailing address (990-N for 2023)
- 91-1374 Kaihuopalaai St, Ewa Beach HI 96706
- Principal officer (990-N for 2023)
- Sarah Chong, 91-945 Komana St, Ewa Beach HI 96706
- Signed the 990-EZ
- Sarah Chong, Treasurer
- Phone
- (808) 391-1991
- Website
- www.ewapuuloaocc.org
Mission
1. To provide opportunities for Hawaii's youth that they might not typically have access to through the advancement of sports at the amateur level, including Hawaiian outrigger canoe paddling, by providing a safe, competitive program that emphasizes discipline and sportsmanship, and promotes character development and life skills. 2. To preserve and protect Hawaii's natural resources by educating the community on the importance of protecting the coastal environment and the need for its protection. 3. To provide opportunities for child and parent to engage in cultural activities that strengthen their relationship.
Program accomplishments
- Purpose: The organization's primary exempt purpose is to provide opportunities for Hawaii's youth that they might not typically have access to through the advancement of sports at the amateur level, including Hawaiian outrigger canoe paddling, by providing a safe, competitive program that emphasizes discipline and sportsmanship, and promotes character development and life skills, and to provide opportunities for child and parent to engage in cultural activities that strengthen their relationship. Program: Na Opio Hawaiian outrigger canoe paddling. During the 2025 Na Opio season EPOCC served 36 youth paddlers ages 8-16 of varied backgrounds including Hawaiian, Asian, Caucasian, Pacific Islander and African American. The male to female ratio was 33 percent to 67 percent. EPOCC instructed in outrigger paddling technique, canoe and water safety, canoe etiquette, the Hawaiian names of the parts of the canoe and paddle, the cultural significance of Hawaiian outrigger canoe paddling, how to rig a 6-person outrigger canoe and how to right a canoe if it tips over in the water. The club also held a weekend retreat for its youth paddlers. The kids were transported by bus to and from the retreat location. Volunteer cooks prepared meals on site. At the retreat the kids were up at dawn to exercise each day, and they participated in team-building exercises, crafts, training, and games. The coaches have found that the EPOCC youth retreat is significant in forming connections and trust between teammates that are so important in outrigger canoe paddling. EPOCC crews competed in 54 events over the course of 5 regattas, earning eleven top-five finishes, which earned the team twenty-one points and six ribbons. The team also won a third place Division A trophy for the January 18 regatta and a second place Division A trophy for the February 15 regatta. 67 percent of the 2024 na opio season participants enrolled in the subsequent regatta season. Extracurricular activities included our second annual Thanksgiving Day morning ohana walk for our youth paddlers and their families.Expenses $22,410 · grants $1,000
- Purpose: The organization's primary exempt purpose is to provide opportunities for Hawaii's youth that they might not typically have access to through the advancement of sports at the amateur level, including Hawaiian outrigger canoe paddling, by providing a safe, competitive program that emphasizes discipline and sportsmanship, and promotes character development and life skills, and to provide opportunities for child and parent to engage in cultural activities that strengthen their relationship. Program: regatta season Hawaiian outrigger canoe paddling. During the 2025 regatta season EPOCC served 39 youth ages 8-16 and 42 adults ages 23-80. Seventeen of the adults were parents of youth paddlers. The male to female ratio was 35 percent to 65 percent and paddlers represented varied backgrounds including Hawaiian, Asian, Native American, Caucasian, Pacific Islander and African American. EPOCC held practices three days per week at 4:00-5:30 for youth and 5:30-sunset for adults, instructing in outrigger paddling technique, canoe and water safety, canoe etiquette, the Hawaiian names of the parts of the canoe and paddle, the cultural significance of Hawaiian outrigger canoe paddling, how to rig a 6-person outrigger canoe and how to right a canoe if it tips over in the water. EPOCC crews competed in 64 events over the course of 7 regattas, qualified for twelve events in the OHCRA Championship race, and qualified for the state championships with its Novice B mix crew, which finished top ten in the state. The objective of this program was to provide youth and adults in west Oahu a means by which they could cultivate positive physical, mental, emotional and cultural health through Hawaiian outrigger canoe paddling. Expectations were for returning paddlers to improve on their current skills and to perceive the importance of the leadership role they play in setting the example for the new paddlers. For new paddlers, the expectation was that they would learn the necessary skills and etiquette of paddling and be able to contribute to a cohesive team. Measurable objectives included having at least a 75 percent retention rate of youth from regatta season to the subsequent na opio season and having 100 percent of regatta season participants compete in at least one regatta. We fell a little short of our youth retention goal, with only 72 percent signing up for the subsequent season, but that number still created a strong foundation for the na opio season so we still consider it a success. Only 95 percent of our paddlers competed in regattas, but those who didn't were due to injury other extenuating circumstances and not due to lack of skill, but everyone else participated in at least one regatta and we also considered that a success. Inspired by the performance and dedication of the adults this season, EPOCC continued Sunday training sessions in the off-season for its adult paddlers. In support of its program, EPOCC invested in equipment maintenance including an on-going koa canoe refurbishment, a fiberglass canoe refurbishment, new steering blades, new practice paddles and technology to support its program. EPOCC also participated in the re-launch of A`a, a koa racing canoe commissioned by Prince Kuhio, which had been in the stewardship of Bishop Museum for 100 years. Coaches and board members committed to upkeep an area of Ewa Beach's Kauhale preserve in coordination with the Hoakalei Cultural Foundation.Expenses $37,558 · grants $19,000
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-N on file |
IRS record
- EIN
- 46-3668678
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $90,866
- Income (IRS master file)
- $94,991
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $78,626 | $59,968 | $90,866 | XML |
| 990-EZ | December 2024 | $72,130 | $76,323 | $72,208 | XML |
| 990-N for 2023 Officer: Sarah Chong | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Sarah Chong | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Sarah Chong | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Sarah Chong | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 | December 31, 2018 | ≤ $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 46-3668678).
Questions about EWA PUULOA OUTRIGGER CANOE CLUB
- What is the EIN of EWA PUULOA OUTRIGGER CANOE CLUB?
- The employer identification number (EIN) of EWA PUULOA OUTRIGGER CANOE CLUB is 46-3668678.
- Is EWA PUULOA OUTRIGGER CANOE CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to EWA PUULOA OUTRIGGER CANOE CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EWA PUULOA OUTRIGGER CANOE 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 EWA PUULOA OUTRIGGER CANOE 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 EWA PUULOA OUTRIGGER CANOE 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 EWA PUULOA OUTRIGGER CANOE CLUB?
- The 990-N for 2023 names Sarah Chong.
- Who are the officers and directors of EWA PUULOA OUTRIGGER CANOE CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does EWA PUULOA OUTRIGGER CANOE CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $78,626, expenses of $59,968 and total assets of $90,866 at year end.
Other nonprofits in EWA BEACH
- HAWAIIAN RAILWAY SOCIETY EIN 23-7211582 · last filed 990 for 2025
- KALA FOUNDATION EIN 84-5047229 · last filed 990 for 2025
- NAWAIPUNA EIN 85-2060460 · last filed 990 for 2023
- HOAKALEI CULTURAL FOUNDATION EIN 20-5340167 · last filed 990-EZ for 2024
- KUPU AE EIN 33-3105496 · last filed 990-N for 2025
- PAPAKU NO KAMEHAIKANA EIN 20-3607640 · last filed 990-N for 2025
- UNITED PHILIPPINE TRAVEL AGENTS AND ASSOCIATES EIN 81-5181032 · last filed 990-N for 2025
- EWA VILLAGES HISTORICAL SOCIETY EIN 87-2495602 · last filed 990-N for 2025
All nonprofits in EWA BEACH · Hawaii · Arts, culture and humanities