Nonprofit · EIN 56-1317754
RALEIGH AREA MASTERS
Tax-exempt · RALEIGH, NC 27613
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $73,201 | $70,732 | $2,469 | $20,884 | $0 | $20,884 |
| December 31, 2024 | 990 | $65,587 | $65,949 | -$362 | $18,415 | $0 | $18,415 |
| December 31, 2023 | 990 | $60,709 | $64,310 | -$3,601 | $18,777 | $0 | $18,777 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $73,113
- Investment income
- $3
- Other revenue
- $85
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $6,138
- Salaries, compensation and benefits (total)
- $6,596
- Professional fundraising fees
- $0
- Accounting fees
- $1,350
- Program services (functional)
- $69,950
- Management and general (functional)
- $782
Balance sheet and other
- Total assets, start of year
- $18,415
- Total assets, end of year
- $20,884
- Total liabilities, end of year
- $0
- Net assets, end of year
- $20,884
- Gross receipts
- $73,201
- Employees
- 4
- Volunteers
- 25
- Year formed
- 1982
- State of legal domicile
- NC
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 |
|---|---|---|---|
| MARK RUBACKY | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KATHLEEN PELCZYNSKI | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| AMY OVERSMITH | SECRETARY Trustee or director, Officer | 1 | $0 |
| EVIA NELSON | TREASURER Trustee or director, Officer | 1 | $0 |
| SUE HAUGH | REGISTRAR Trustee or director, Officer | 1 | $0 |
| NICOLE SILVERNAIL | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| NANCY WHELCHEL | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| JON SASSER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| EMILY CARSON | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| DAN ABER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| SHARON TAYLOR | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| SAMANTHA FELLENBAUM | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK RUBACKY | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KATHLEEN PELCZYNSKI | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| AMY OVERSMITH | SECRETARY Trustee or director, Officer | 1 | $0 |
| EVIA NELSON | TREASURER Trustee or director, Officer | 1 | $0 |
| SUE HAUGH | REGISTRAR Trustee or director, Officer | 1 | $0 |
| NICOLE SILVERNAIL | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| NANCY WHELCHEL | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| JON SASSER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| EMILY CARSON | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| DAN ABER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| SHARON TAYLOR | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| SAMANTHA FELLENBAUM | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK RUBACKY | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KATHLEEN PELCZYNSKI | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| AMY OVERSMITH | SECRETARY Trustee or director, Officer | 1 | $0 |
| EVIA NELSON | TREASURER Trustee or director, Officer | 1 | $0 |
| SUE HAUGH | REGISTRAR Trustee or director, Officer | 1 | $0 |
| NICOLE SILVERNAIL | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| NANCY WHELCHEL | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| JON SASSER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| EMILY CARSON | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| DAN ABER | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| SHARON TAYLOR | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
| SAMANTHA FELLENBAUM | MEMBER AT LARGE Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 7920 KINGSLAND DR, RALEIGH, NC 27613-4202
- In care of
- % NICOLE SILVERNAIL TREASURER
- Principal officer (990 for 2025)
- EVIA NELSON, 7920 KINGSLAND DRIVE, RALEIGH, NC 27613
- Signed the 990
- EVIA NELSON, TREASURER
- Phone
- (919) 788-9208
- Website
- WWW.SWIMRAM.ORG
- Return prepared by
- THOMPSON PRICE SCOTT ADAMS & CO P
Mission
THE MISSION OF THE RALEIGH AREA MASTERS IS TO PROMOTE HEALTH, FITNESS, COMPETITION AND MASTERS
Program accomplishments
- PROMOTE SWIMMING. THE GROUP RENTS LANES FROM CITY POOLS AND PROVIDES COACHES.Expenses $69,950 · revenue $73,201
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
- 56-1317754
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $20,884
- Income (IRS master file)
- $73,201
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $73,201 | $70,732 | $20,884 | IRS |
| 990 | December 2024 | $65,587 | $65,949 | $18,415 | IRS |
| 990 | December 2023 | $60,709 | $64,310 | $18,777 | XML |
| 990 | December 2022 | $70,591 | $62,070 | $22,378 | 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 56-1317754).
Questions about RALEIGH AREA MASTERS
- What is the EIN of RALEIGH AREA MASTERS?
- The employer identification number (EIN) of RALEIGH AREA MASTERS is 56-1317754.
- Is RALEIGH AREA MASTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to RALEIGH AREA MASTERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RALEIGH AREA MASTERS 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 RALEIGH AREA MASTERS 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 RALEIGH AREA MASTERS 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 RALEIGH AREA MASTERS?
- The 990 for the year ended December 31, 2025 names EVIA NELSON.
- Who are the officers and directors of RALEIGH AREA MASTERS?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does RALEIGH AREA MASTERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $73,201, expenses of $70,732 and total assets of $20,884 at year end.
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All nonprofits in RALEIGH · North Carolina · Recreation and sports