Nonprofit · EIN 66-0774604
HUI NALU OCEAN CLUB
Tax-exempt · YONA, GU 96915
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $47,700 | $50,294 | -$2,594 | $6,858 | $0 | $6,858 |
| December 31, 2024 | 990-EZ | $49,282 | $47,678 | $1,604 | $9,452 | $0 | $9,452 |
| December 31, 2023 | 990-EZ | $84,777 | $134,342 | -$49,565 | $7,848 | $0 | $7,848 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $47,700
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $35,000
- Salaries, compensation and benefits (total)
- $36,550
- Occupancy
- $13,351
- Other expenses
- $393
- Program services (functional)
- $44,913
Balance sheet and other
- Total assets, start of year
- $9,452
- Total assets, end of year
- $6,858
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,858
- Cash, savings and investments
- $6,858
- Gross receipts
- $47,700
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 |
|---|---|---|---|
| JOSEPH B VILLATORA | PRESIDENT | 20 | $24,000 |
| HIDEMI VILLATORA | TREASURER | 20 | $11,000 |
| AMANDA WOOLEY | VICE PRESIDENT | 20 | $0 |
| SHARON CASSIDY | SECRETARY | 20 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH B VILLATORA | PRESIDENT | 20 | $24,000 |
| HIDEMI VILLATORA | TREASURER | 20 | $12,000 |
| AMANDA WOOLEY | VICE PRESIDENT | 20 | $0 |
| SHARON CASSIDY | SECRETARY | 20 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH B VILLATORA | PRESIDENT | 20 | $35,000 |
| HIDEMI VILLATORA | TREASURER | 20 | $24,000 |
| AMANDA WOOLEY | VICE PRESIDENT | 20 | $3,000 |
| SHARON CASSIDY | SECRETARY | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 301 CLUB HOUSE DR, YONA, GU 96915-4945
- Signed the 990-EZ
- Hidemi Villatora, TREASURER
- Phone
- (671) 687-3662
Mission
CHARITABLE, EDUCATIONAL
Program accomplishments
- We serve approximately 200 of Guam's youth, promoting water safety and surfing skills. Through membership fees, we continue to provide a safe and engaging environment for our participants. While we were unable to upgrade equipment this year, our dedicated team remains committed to ensuring the highest level of safety and instruction at our summer camp.Expenses $44,913
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 | 990-EZ on file |
IRS record
- EIN
- 66-0774604
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $6,858
- Income (IRS master file)
- $47,700
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $47,700 | $50,294 | $6,858 | XML |
| 990-EZ | December 2024 | $49,282 | $47,678 | $9,452 | XML |
| 990-EZ | December 2023 | $84,777 | $134,342 | $7,848 | XML |
| 990-EZ | December 2022 | – | – | – | 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 66-0774604).
Questions about HUI NALU OCEAN CLUB
- What is the EIN of HUI NALU OCEAN CLUB?
- The employer identification number (EIN) of HUI NALU OCEAN CLUB is 66-0774604.
- Is HUI NALU OCEAN CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to HUI NALU OCEAN CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HUI NALU OCEAN CLUB file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HUI NALU OCEAN 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 HUI NALU OCEAN 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 HUI NALU OCEAN CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $24,000 (JOSEPH B VILLATORA, PRESIDENT).
- How much revenue does HUI NALU OCEAN CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $47,700, expenses of $50,294 and total assets of $6,858 at year end.
Other nonprofits in YONA
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