Nonprofit · EIN 84-3056108
SHIFTING GEARS UNITED INC
Tax-exempt · TEQUESTA, FL 33469
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $104,299 | $123,096 | -$18,797 | $112,431 | $7,593 | $104,838 |
| December 31, 2024 | 990-EZ | $103,964 | $66,027 | $37,937 | $140,628 | $16,993 | $123,635 |
| December 31, 2023 | 990-EZ | $160,270 | $213,716 | -$53,446 | $85,698 | – | $85,698 |
| December 31, 2022 | 990-EZ | $111,415 | $63,922 | $47,493 | $139,144 | – | $134,912 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $104,269
- Other revenue
- $30
Expenses
- Grants and similar amounts paid
- $13,295
- Compensation of officers, directors and key employees
- $36,000
- Salaries, compensation and benefits (total)
- $36,000
- Professional fees and payments to contractors
- $22,648
- Other expenses
- $51,153
- Program services (functional)
- $123,096
Balance sheet and other
- Total assets, start of year
- $140,628
- Total assets, end of year
- $112,431
- Total liabilities, end of year
- $7,593
- Net assets, end of year
- $104,838
- Cash, savings and investments
- $112,431
- Gross receipts
- $104,299
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 |
|---|---|---|---|
| HARRY KAPINOWSKI | VICE PRESIDENT | 60 | $36,000 |
| JACQUELINE W KAPINOWSKI | PRESIDENT | 60 | $0 |
| FRANCINE PRESCOTT | DIRECTOR | 2 | $0 |
| ROBERT BEREOLOS | TREASURER | 10 | $0 |
| CHRISTINE FORD | SECRETARY | 20 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRY KAPINOWSKI | DIRECTOR OF OPERATION | 40 | $36,000 |
| JACQUELINE W KAPINOWSKI | PRESIDENT | 60 | $0 |
| FRANCINE PRESCOTT | MEMBER | 0 | $0 |
| LAYLA ELSHIMY | MEMBER | 0 | $0 |
| CHRISTINE FORD | MEMBER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRY KAPINOWSKI | Vice President | 40 | $0 |
| JACQUELINE KAPINOWSKI | President | 40 | $0 |
| PAUL ALESKOVSKY | Chairman | 10 | $0 |
| CHERLY HOUGHTEIN | Treasurer | 20 | $0 |
990-EZ for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRY KAPINOWSKI | Vice President | 40 | $14,108 |
| JACQUELINE KAPINOWSKI | President | 40 | $0 |
| PAUL ALESKOVSKY | Chairman | 10 | $0 |
| CHERLY HOUGHTEIN | Treasurer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 177 US HIGHWAY ONE 1 N 260, TEQUESTA, FL 33469-0000
- In care of
- % JACQUELINE KAPINOWSKI
- Mailing address (990-N for 2019)
- 177 N US HWY 1 SUITE 260, TEQUESTA FL 33469
- Principal officer (990-N for 2019)
- Jacqui Kapinowski, 12 Starboard Way, Tequesta FL 33469
- Signed the 990-EZ
- JACQUELINE W KAPINOWSKI, PRESIDENT
- Phone
- (561) 831-8887
- Return prepared by
- PERKINS DEXTER SINOPOLI & HAMM PC
Mission
PROVIDE ADAPTIVE SPORTS PRGRAMS, EQUIPMENT, COACHING, TRAINING,AND FACILITATION OF EDUCATIONAL CLINICS. SGU GIVES BACK TO THE COMMUNITY BY VOLUNTEERING FOR VARIOUS EVENTS, PROJECTS, THAT FOCUS ON FEEDING OUR COMMUNITY AND FOOD DRIVES.
Program accomplishments
- PROVIDED ADAPTIVE SPORTS TO OUR WOUNDED VETERANSExpenses $123,096
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
- 84-3056108
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $112,431
- Income (IRS master file)
- $104,299
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $104,299 | $123,096 | $112,431 | IRS |
| 990-EZ | December 2024 | $103,964 | $66,027 | $140,628 | IRS |
| 990-EZ | December 2023 | $160,270 | $213,716 | $85,698 | XML |
| 990-EZ | December 2022 | $111,415 | $63,922 | $139,144 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Jacqui Kapinowski | December 31, 2019 | ≤ $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 84-3056108).
Questions about SHIFTING GEARS UNITED INC
- What is the EIN of SHIFTING GEARS UNITED INC?
- The employer identification number (EIN) of SHIFTING GEARS UNITED INC is 84-3056108.
- Is SHIFTING GEARS UNITED INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to SHIFTING GEARS UNITED INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHIFTING GEARS UNITED INC 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 SHIFTING GEARS UNITED INC 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 SHIFTING GEARS UNITED INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SHIFTING GEARS UNITED INC?
- The 990-N for 2019 names Jacqui Kapinowski.
- Who are the officers and directors of SHIFTING GEARS UNITED INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $36,000 (HARRY KAPINOWSKI, VICE PRESIDENT).
- How much revenue does SHIFTING GEARS UNITED INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $104,299, expenses of $123,096 and total assets of $112,431 at year end.
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All nonprofits in TEQUESTA · Florida · Recreation and sports