Nonprofit · EIN 51-0393578
SKIM USA
Tax-exempt · REHOBOTH BEACH, DE 19971
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $33,192 | $32,865 | $327 | $22,667 | $0 | $22,667 |
| December 31, 2024 | 990-EZ | $1,500 | $4,796 | -$3,296 | $22,340 | $0 | $22,340 |
| September 30, 2024 | 990-EZ | $44,691 | $42,138 | $2,553 | $25,636 | $0 | $25,636 |
| September 30, 2023 | 990-EZ | $88,976 | $87,818 | $1,158 | $28,583 | $0 | $28,583 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,575
- Membership dues
- $20,850
- Program service revenue
- $12,599
- Net gain from sales of assets
- -$1,832
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,430
- Printing, publications and postage
- $690
- Other expenses
- $28,745
- Program services (functional)
- $24,002
Balance sheet and other
- Total assets, start of year
- $22,340
- Total assets, end of year
- $22,667
- Total liabilities, end of year
- $0
- Net assets, end of year
- $22,667
- Cash, savings and investments
- $22,667
- Gross receipts
- $36,179
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 |
|---|---|---|---|
| JON DEPERSIG | Coexecutive Director | 10 | $0 |
| WENDY CAPUTO | CoExecutive Director | 10 | $0 |
| MELISSA STEVENSON | CoExecutive Director | 10 | $0 |
| WATKINS HOLT | Director | 5 | $0 |
| LIBBY RANDALL | Director | 5 | $0 |
| VICTOR ENRIQUEZ | Director | 5 | $0 |
| JOSH ETTWEIN | Director | 5 | $0 |
| RENEA BROUSSARD | Director | 5 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JON DEPERSIG | Coexecutive Director | 10 | $0 |
| WENDY CAPUTO | CoExecutive Director | 10 | $0 |
| MELISSA STEVENSON | CoExecutive Director | 10 | $0 |
| WATKINS HOLT | Director | 5 | $0 |
| LIBBY RANDALL | Director | 5 | $0 |
| VICTOR ENRIQUEZ | Director | 5 | $0 |
| JOSH ETTWEIN | Director | 5 | $0 |
| TODD RHOTEN | Director | 5 | $0 |
| RENEA BROUSSARD | Director | 5 | $0 |
990-EZ for the year ended September 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JON DEPERSIG | CoExecuitve Director | 10 | $0 |
| WENDY CAPUTO | CoExecutive Director | 10 | $0 |
| MELISSA STEVENSON | CoExecutive Director | 10 | $0 |
| WATKINS HOLT | Director | 5 | $0 |
| LIBBY RENDALL | Director | 5 | $0 |
| VICTOR ENRIQUEZ | Director | 5 | $0 |
| JOSH ETTWEIN | Director | 5 | $0 |
| TODD RHOTEN | Director | 5 | $0 |
| RENEA BROUSSARD | Director | 5 | $0 |
990-EZ for the year ended September 30, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Toby West | Executive Director | 3 | $0 |
| Wendy Caputo | Director | 2 | $0 |
| Renea Broussard | Director | 2 | $0 |
| Victor Enriquez | Director | 2 | $0 |
| Todd Rhoten | Director | 2 | $0 |
| Josh Ettwein | Director | 2 | $0 |
| Jeff Pruitt | Director | 2 | $0 |
| Libby Rendall | Director | 2 | $0 |
| Darrell Oconnor | Director | 2 | $0 |
| Watkins Holt | Director | 2 | $0 |
| Harry Wilson | Director | 2 | $0 |
| Brett Mahon | Director | 2 | $0 |
| Amanda Pace | Director | 2 | $0 |
| Melissa Stevenson | Director | 2 | $0 |
| Jon Depersig | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1904 COASTAL HWY STE APT C 7, REHOBOTH BEACH, DE 19971-2353
- In care of
- % WENDY CAPUTO
- Mailing address (990-N for 2020)
- 1904 Coastal Highway C-7, Dewey Beach DE 19771
- Principal officer (990-N for 2020)
- Toby West, 1904 Coastal HWY C-7, Dewey Beach DE 19771
- Signed the 990-EZ
- WENDY CAPUTO, Co-Executive Director
- Phone
- (202) 255-7438
- Website
- www.skim-usa.com
- Return prepared by
- Drew Lee Tax & Consulting LLC
Mission
Social Welfare Organization
Program accomplishments
- The main program run by Skim USA is the organization of 7 Skimboarding contests across the US. These contests give the opportunity for amatuers and professionals to compete.Expenses $24,002
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Check at the IRS |
IRS record
- EIN
- 51-0393578
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N70)
- Assets (IRS master file)
- $22,667
- Income (IRS master file)
- $36,179
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $33,192 | $32,865 | $22,667 | IRS |
| 990-EZ | December 2024 | $1,500 | $4,796 | $22,340 | IRS |
| 990-EZ | September 2024 | $44,691 | $42,138 | $25,636 | XML |
| 990-EZ | September 2023 | $88,976 | $87,818 | $28,583 | XML |
| 990-EZ | September 2022 | – | – | – | IRS |
| 990-N for 2020 Officer: Toby West | September 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Toby West | September 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Brian Edmondson | September 30, 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 51-0393578).
Questions about SKIM USA
- What is the EIN of SKIM USA?
- The employer identification number (EIN) of SKIM USA is 51-0393578.
- Is SKIM USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2001.
- Are donations to SKIM USA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SKIM USA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SKIM USA 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 SKIM USA 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 SKIM USA?
- The 990-N for 2020 names Toby West.
- Who are the officers and directors of SKIM USA?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does SKIM USA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $33,192, expenses of $32,865 and total assets of $22,667 at year end.
Other nonprofits in REHOBOTH BEACH
- SANDSHARKS DEWEY BEACH VOLLEYBALL CLUB EIN 85-1391414 · last filed 990-N for 2025
- PROJECT PUSH TO GOLD FUND EIN 93-3481481 · last filed 990-N for 2024
- MIDDLE EAST PEACE DIALOGUE NETWORK INC EIN 22-3684183 · last filed 990 for 2025
- CAESAR RODNEY INSTITUTE EIN 26-2176691 · last filed 990 for 2024
- DEVELOPING ARTIST COLLABORATION EIN 82-1214176 · last filed 990 for 2025
- LIGHTHOUSE FOR BROKEN WINGS EIN 47-5152481 · last filed 990 for 2023
- UNFINISHED BUSINESS EIN 46-2138678 · last filed 990-EZ for 2025
- THE GOODWIN FOUNDATION A NEW JERSEY NON PROFIT CORPORATION EIN 22-2882244 · last filed 990-PF for 2024
All nonprofits in REHOBOTH BEACH · Delaware · Recreation and sports