Nonprofit · EIN 54-1198675
JAMES RIVER AQUATIC CLUB
Tax-exempt · RICHMOND, VA 23294
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $79,528 | $80,347 | -$819 | $62,024 | $0 | $62,024 |
| December 31, 2024 | 990-EZ | $78,358 | $78,896 | -$538 | $62,843 | $0 | $62,843 |
| December 31, 2023 | 990-EZ | $82,335 | $78,848 | $3,487 | $63,381 | $0 | $63,381 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $71,900
- Investment income
- $0
- Net income from fundraising events
- $7,628
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $4,698
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $4,698
- Occupancy
- $996
- Printing, publications and postage
- $1,177
- Other expenses
- $73,476
- Program services (functional)
- $79,353
Balance sheet and other
- Total assets, start of year
- $62,843
- Total assets, end of year
- $62,024
- Total liabilities, end of year
- $0
- Net assets, end of year
- $62,024
- Cash, savings and investments
- $62,024
- Gross receipts
- $86,884
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 |
|---|---|---|---|
| Heather Heishman | Swim Computer Secretary | 30 | $3,000 |
| Sarah Birdsong | Treasurer | 30 | $599 |
| Joan Nelson | Secretary | 10 | $599 |
| Dinah Lee Mason | VP Dive & Computer Secretary | 5 | $500 |
| Melissa Hayes | President | 10 | $0 |
| Amy Dugger | VP Swim | 20 | $0 |
| Kevin White | Past President | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heather Heishman | Swim Computer Secretary | 30 | $3,000 |
| Dinah Lee Mason | VP Dive & Computer Secretary | 5 | $500 |
| Sarah Birdsong | Treasurer | 30 | $500 |
| Kevin White | President | 10 | $0 |
| Amy Dugger | VP Swim | 20 | $0 |
| Scott Derosier | Past President | 1 | $0 |
| Casey Torrence | Secretary | 10 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kevin White | President | 10 | $0 |
| Dinah Lee Mason | VP Dive & Computer Secretary | 5 | $0 |
| Amy Dugger | VP Swim | 20 | $0 |
| Sarah Birdsong | Treasurer | 30 | $0 |
| Heather Heishman | Swim Computer Secretary | 30 | $0 |
| Scott Derosier | Past President | 1 | $0 |
| Casey Torrence | Secretary | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 2606 RUDOLPH RD, RICHMOND, VA 23294-4600
- In care of
- % KIM HYNES
- Mailing address (990-N for 2017)
- 9250 Grantham Drive, Mechanicsville VA 23116
- Signed the 990-EZ
- Sarah Birdsong, Treasurer
- Phone
- (804) 513-5361
- Website
- jracsummerswim.org
Mission
Summer swim and dive league. JRAC provides an opportunity for children ages 5-18 years to participate in competitive swimming and diving during the summer months.
Program accomplishments
- Provided 2,876 children the opportunity to participate in competitive swimming and diving. Largest expenses are costs for champs and individual meets, awards, software, insurance and scholarshipsExpenses $79,353
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-EZ on file |
IRS record
- EIN
- 54-1198675
- 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
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $62,024
- Income (IRS master file)
- $86,884
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $79,528 | $80,347 | $62,024 | IRS |
| 990-EZ | December 2024 | $78,358 | $78,896 | $62,843 | IRS |
| 990-EZ | December 2023 | $82,335 | $78,848 | $63,381 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2017 | December 31, 2017 | ≤ $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 54-1198675).
Questions about JAMES RIVER AQUATIC CLUB
- What is the EIN of JAMES RIVER AQUATIC CLUB?
- The employer identification number (EIN) of JAMES RIVER AQUATIC CLUB is 54-1198675.
- Is JAMES RIVER AQUATIC CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to JAMES RIVER AQUATIC CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JAMES RIVER AQUATIC 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 JAMES RIVER AQUATIC 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 JAMES RIVER AQUATIC 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 are the officers and directors of JAMES RIVER AQUATIC CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 4 received compensation from the organization, the highest $3,000 (Heather Heishman, Swim Computer Secretary).
- How much revenue does JAMES RIVER AQUATIC CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $79,528, expenses of $80,347 and total assets of $62,024 at year end.
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