Nonprofit · EIN 80-0735823
TEMESCAL AQUATIC MASTERS
Also known as BETH COHEN
Tax-exempt (reinstated) · OAKLAND, CA 94609
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $130,030 | $167,255 | -$37,225 | $79,768 | $28,315 | $51,453 |
| December 31, 2024 | 990-EZ | $150,305 | $157,939 | -$7,634 | $114,036 | $25,358 | $88,678 |
| December 31, 2023 | 990-EZ | $137,777 | $123,412 | $14,365 | $106,814 | $10,502 | $96,312 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $130,030
- Program service revenue
- $0
- Investment income
- $0
Expenses
- Grants and similar amounts paid
- $2,239
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $105,729
- Professional fees and payments to contractors
- $5,530
- Occupancy
- $19,947
- Other expenses
- $33,810
Balance sheet and other
- Total assets, start of year
- $114,036
- Total assets, end of year
- $79,768
- Total liabilities, end of year
- $28,315
- Net assets, end of year
- $51,453
- Cash, savings and investments
- $79,768
- Gross receipts
- $130,030
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 |
|---|---|---|---|
| Tom Horton | President | 10 | $0 |
| Mick Erausquin | Membership Chair | 2 | $0 |
| Levent Aker | Treasurer | 2 | $0 |
| Erin Pressman | Secretary | 2 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julia Fogelson | President | 10 | $0 |
| Tom Horton | Vice President | 2 | $0 |
| Mick Erausquin | Membership Chair | 2 | $0 |
| Levent Aker | Treasurer | 2 | $0 |
| Tom Horton | Member | 2 | $0 |
| Erin Pressman | Secretary | 2 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julia Fogelson | President | 10 | $0 |
| Meeti Sudame | Vice President | 2 | $0 |
| Eliza Munger | Membership Chair | 2 | $0 |
| Levent Aker | Treasurer | 2 | $0 |
| Tom Horton | Member | 2 | $0 |
| Denise Lilian | Member | 2 | $0 |
| Erin Pressman | Secretary | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 371 45TH ST, OAKLAND, CA 94609-2259
- In care of
- % JULIA FOGELSON
- Signed the 990-EZ
- Tom Horton, President
California records
California keeps its own records of charities and corporations. Search them by EIN 80-0735823 or by the name TEMESCAL AQUATIC MASTERS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Nonprofit organization dedicated to providing fitness competition and socializing opportunities to members. Membership is open to the general public.
Program accomplishments
- Provided approximately 12 coached and supervised master swim team workouts per week for approximately 300 members along with skill improvement workshops and social gatherings.
- None
- None
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
- 80-0735823
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $79,768
- Income (IRS master file)
- $130,030
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- September 8, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $130,030 | $167,255 | $79,768 | IRS |
| 990-EZ | December 2024 | $150,305 | $157,939 | $114,036 | IRS |
| 990-EZ | December 2023 | $137,777 | $123,412 | $106,814 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 80-0735823).
Questions about TEMESCAL AQUATIC MASTERS
- What is the EIN of TEMESCAL AQUATIC MASTERS?
- The employer identification number (EIN) of TEMESCAL AQUATIC MASTERS is 80-0735823.
- Is TEMESCAL AQUATIC MASTERS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to TEMESCAL AQUATIC MASTERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TEMESCAL AQUATIC 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 TEMESCAL AQUATIC 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 TEMESCAL AQUATIC MASTERS 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 TEMESCAL AQUATIC MASTERS?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does TEMESCAL AQUATIC MASTERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $130,030, expenses of $167,255 and total assets of $79,768 at year end.
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All nonprofits in OAKLAND · California · Recreation and sports