Nonprofit · EIN 85-1439258
KONA AQUATICS CLUB INC
Tax-exempt · KAILUA KONA, HI 96745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $107,577 | $113,430 | -$5,853 | $743,179 | $0 | $743,179 |
| December 31, 2024 | 990 | $102,996 | $107,600 | -$4,604 | $749,032 | $0 | $749,032 |
| December 31, 2023 | 990 | $468,289 | $58,434 | $409,855 | $753,636 | $0 | $753,636 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $89,648
- Membership dues
- $63,980
- Program service revenue
- $2,157
- Investment income
- $3,919
- Net income from fundraising events
- $8,375
- Other revenue
- $11,853
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,952
- Occupancy
- $41,083
- Travel
- $37,124
- Depreciation
- $4,065
- Program services (functional)
- $102,095
- Management and general (functional)
- $11,335
Balance sheet and other
- Total assets, start of year
- $749,032
- Total assets, end of year
- $743,179
- Total liabilities, end of year
- $0
- Net assets, end of year
- $743,179
- Land, buildings and equipment
- $10,295
- Net assets without donor restrictions
- $366,111
- Net assets with donor restrictions
- $377,068
- Gross receipts
- $172,121
- Employees
- 0
- Volunteers
- 20
- Year formed
- 2020
- State of legal domicile
- HI
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 |
|---|---|---|---|
| DAVE GIBSON | PRESIDENT, TREASURER, HEAD Trustee or director, Officer | 50 | $0 |
| MARIA OKA | VICE PRESIDENT Trustee or director, Officer | 0.04 | $0 |
| LAURA ANKRUM | SECRETARY Trustee or director, Officer | 0.04 | $0 |
| BRENDA AVERY | DIRECTOR AT LARGE Trustee or director, Officer | 0.04 | $0 |
| JAMES MCGOWAN | DIRECTOR AT LARGE Trustee or director, Officer | 0.04 | $0 |
| CHUCK PONTHIER | DIRECTOR AT LARGE Trustee or director, Officer | 0.04 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE GIBSON | PRESIDENT, TREASURER, HEAD Trustee or director, Officer | 50 | $0 |
| MARIA OKA | VICE PRESIDENT Trustee or director, Officer | 0.04 | $0 |
| LAURA ANKRUM | SECRETARY Trustee or director, Officer | 0.04 | $0 |
| BRENDA AVERY | DIRECTOR AT LARGE Trustee or director, Officer | 0.04 | $0 |
| JAMES MCGOWAN | DIRECTOR AT LARGE Trustee or director, Officer | 0.04 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE GIBSON | PRESIDENT, TREASURER, HEAD Trustee or director, Officer | 50 | $0 |
| MARIA OKA | VICE PRESIDENT Trustee or director, Officer | 0.04 | $0 |
| LAURA ANKRUM | SECRETARY Trustee or director, Officer | 0.04 | $0 |
| BRENDA AVERY | DIRECTOR AT LARGE Trustee or director, Officer | 0.04 | $0 |
| JAMES MCGOWAN | DIRECTOR AT LARGE Trustee or director, Officer | 0.04 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2901, KAILUA KONA, HI 96745-2901
- In care of
- % DAVID P GIBSON
- Mailing address (990-N for 2021)
- PO BOX 2901, Kailua Kona HI 96745
- Principal officer (990 for 2025)
- DAVE GIBSON, PO BOX 2901, KAILUA KONA, HI 96745
- Principal officer (990-N for 2021)
- DAVID P GIBSON, PO BOX 2901, Kailua Kona HI 96745
- Signed the 990
- DAVE GIBSON, PRESIDENT
- Phone
- (309) 663-4019
- Return prepared by
- VERITY CPAS
Mission
KONA AQUATICS CLUB, INC. WILL PROVIDE INSTRUCTION OF INDIVIDUALS FOR THE PURPOSE OF DEVELOPING THEIR CAPABILITIES. THE INSTRUCTION OF THE INDIVIDUALS WILL BE BENEFICIAL TO THEM AND THE COMMUNITY. THE ORGANIZATION WILL ENGAGE IN ACTIVITIES THAT PROMOTE SWIMMING FOR YOUTH AND ADULTS ON THE BIG ISLAND IN HAWAII.THE OBJECTIVES AND PURPOSE OF THIS ORGANIZATION SHALL BE: -HAVE FUN -DEVELOP STUDENT ATHLETES -BECOME AN EXCELLENT SWIM TEAM -BE ONE OF THE TOP SWIM TEAMS IN HAWAII -MANAGE THE OPERATIONS AND COACHING OF AN ADULT UNITED STATES MASTERS SWIMMING (USMS) TEAM
Program accomplishments
- USA SWIM TEAM - PROVIDE OPERATION AND ADMINISTRATIVE SUPPORT FOR THE USA SWIM TEAM ANDMAINTAIN GOOD STANDING WITH THE NATIONAL AND STATE ORGANIZATIONS. MAJOR ITEMS INCLUDE ALLBUSINESS OPERATIONS, RUNNING PRACTICES, RUNNING AND ATTENDING SWIM MEETS.USMS SWIM TEAM - PROVIDE OPERATION AND ADMINISTRATIVE SUPPORT FOR THE USMS SWIM TEAM ANDMAINTAIN GOOD STANDING WITH THE NATIONAL AND STATE ORGANIZATIONS. MAJOR ITEMS INCLUDE ALLBUSINESS OPERATIONS, RUNNING PRACTICES, AND RUNNING TEAM EVENTS.TRIPLE CROWN OCEAN SWIM SERIES - RUN 3 OCEAN SWIM RACES ON THE BIG ISLAND OF HAWAII.Expenses $102,095
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
- 85-1439258
- 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
- Assets (IRS master file)
- $743,179
- Income (IRS master file)
- $172,121
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $107,577 | $113,430 | $743,179 | XML |
| 990 | December 2024 | $102,996 | $107,600 | $749,032 | XML |
| 990 | December 2023 | $468,289 | $58,434 | $753,636 | XML |
| 990 | December 2022 | $382,724 | $55,604 | $343,781 | IRS |
| 990-N for 2021 Officer: DAVID P GIBSON | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: DAVID P GIBSON | December 31, 2020 | ≤ $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 85-1439258).
Questions about KONA AQUATICS CLUB INC
- What is the EIN of KONA AQUATICS CLUB INC?
- The employer identification number (EIN) of KONA AQUATICS CLUB INC is 85-1439258.
- Is KONA AQUATICS CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to KONA AQUATICS CLUB INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KONA AQUATICS CLUB 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 KONA AQUATICS CLUB 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 KONA AQUATICS CLUB INC 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 KONA AQUATICS CLUB INC?
- The 990 for the year ended December 31, 2025 names DAVE GIBSON.
- Who are the officers and directors of KONA AQUATICS CLUB INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does KONA AQUATICS CLUB INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $107,577, expenses of $113,430 and total assets of $743,179 at year end.
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