Nonprofit · EIN 83-1863380
COUGAR AQUATICS
Tax-exempt · PULLMAN, WA 99163
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-EZ | $192,400 | $141,945 | $50,455 | $89,517 | – | $89,517 |
| August 31, 2024 | 990-EZ | $160,301 | $126,159 | $34,142 | $40,517 | $1,455 | $39,062 |
| August 31, 2023 | 990-EZ | $168,154 | $163,234 | $4,920 | $11,377 | $6,457 | $4,920 |
Financial details: 990-EZ for the year ended August 31, 2025
Revenue
- Membership dues
- $181,158
- Program service revenue
- $11,242
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $71,894
- Occupancy
- $35
- Printing, publications and postage
- $48
- Other expenses
- $69,968
- Program services (functional)
- $124,217
Balance sheet and other
- Total assets, start of year
- $40,517
- Total assets, end of year
- $89,517
- Total liabilities, end of year
- –
- Net assets, end of year
- $89,517
- Cash, savings and investments
- $87,016
- Gross receipts
- $192,400
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PRISCILLA SCHMIDT | President | 1 | $0 |
| JACK ZHANG | Vice President | 1 | $0 |
| BERNADETTE REESE | Treasurer | 1 | $0 |
| ROSANNE AUGUST | Secretary | 1 | $0 |
| RUSSEL WHITAKER | WSU HEAD COACH | 1 | $0 |
| TAYLOR MCCOY | HEAD CLUB COACH | 1 | $0 |
990-EZ for the year ended August 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PRISCILLA SCHMIDT | President | 1 | $0 |
| KIRSTEN FRICHETTE | Vice President | 1 | $0 |
| DARCELL MYERS | Treasurer | 1 | $0 |
| JACOB HOGG | Secretary | 1 | $0 |
990-EZ for the year ended August 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID LEONARD | President | 1 | $0 |
| KIRSTEN FRICHETTE | Vice President | 1 | $0 |
| DARCELL MYERS | Treasurer | 1 | $0 |
| JACOB HOGG | Secretary | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 811, PULLMAN, WA 99163-0811
- Signed the 990-EZ
- PRISCILLA SCHMIDT, President
- Phone
- (509) 592-8015
- Return prepared by
- Hayden Ross PLLC
Mission
The mission of Cougar Aquatics is maximizing the potential of all our members in and out of the pool to develop swimmers today and leaders for tomorrow.
Program accomplishments
- To provide athletes with opportunities to develop swimming abilities through exceptional coaching, excellent facilities and resources, and a supportive environment.Expenses $124,217
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-EZ on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-EZ on file |
IRS record
- EIN
- 83-1863380
- 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
- 2023
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $89,517
- Income (IRS master file)
- $192,400
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | August 2025 | $192,400 | $141,945 | $89,517 | XML |
| 990-EZ | August 2024 | $160,301 | $126,159 | $40,517 | XML |
| 990-EZ | August 2023 | $168,154 | $163,234 | $11,377 | XML |
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 83-1863380).
Questions about COUGAR AQUATICS
- What is the EIN of COUGAR AQUATICS?
- The employer identification number (EIN) of COUGAR AQUATICS is 83-1863380.
- Is COUGAR AQUATICS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to COUGAR AQUATICS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COUGAR AQUATICS 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 COUGAR AQUATICS due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COUGAR AQUATICS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended August 2025.
- Who are the officers and directors of COUGAR AQUATICS?
- The 990-EZ for the year ended August 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does COUGAR AQUATICS have?
- On its 990-EZ for the year ended August 31, 2025 it reported revenue of $192,400, expenses of $141,945 and total assets of $89,517 at year end.
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All nonprofits in PULLMAN · Washington · Recreation and sports