Nonprofit · EIN 86-3757250
OAHU WATER POLO CLUB
Tax-exempt · HONOLULU, HI 96825
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $46,735 | $41,755 | $4,980 | $24,397 | $0 | $24,397 |
| December 31, 2024 | 990-EZ | $84,255 | $98,760 | -$14,505 | $21,789 | $0 | $21,789 |
| December 31, 2023 | 990-EZ | $144,499 | $136,496 | $8,003 | $37,087 | $0 | $37,087 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $46,735
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $9,280
- Occupancy
- $3,272
- Other expenses
- $29,203
Balance sheet and other
- Total assets, start of year
- $21,789
- Total assets, end of year
- $24,397
- Total liabilities, end of year
- $0
- Net assets, end of year
- $24,397
- Cash, savings and investments
- $16,404
- Gross receipts
- $46,735
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 |
|---|---|---|---|
| Eko Lapp | Director, Treasurer | 15 | $0 |
| John D Bandy | President | 1 | $0 |
| Jason Zhao | Vice President | 1 | $0 |
| Courtney Davis | Secretary | 2 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eko Lapp | Director, Treasurer | 15 | $0 |
| John D Bandy | President | 2 | $0 |
| Jason Zhao | Vice President | 1 | $0 |
| Courtney Davis | Secretary | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eko Lapp | Director, Treasurer | 15 | $0 |
| John D Bandy | President | 2 | $0 |
| Jason Zhao | Vice President | 2 | $0 |
| Courtney Davis | Secretary | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 275 HAKALAU PL, HONOLULU, HI 96825-1223
- In care of
- % EKO LAPP
- Signed the 990-EZ
- Eko Lapp, Oahu Water Polo Club Treasurer
- Phone
- (808) 779-3419
- Website
- oahuwaterpoloclub.org
Mission
To foster and promote sport in the community, including water polo, at the amateur level through sponsorship of trainings, seminars, competitions and other similar events, all of which shall be accomplished exclusively in such charitable manner within the meaning of Section 501(c)(3) of the Internal Revenue Code.
Program accomplishments
- Oahu Water Polo club provided the following training opportunities for Hawaii based athletes: 70 for the summer season 22 female athletes for the fall and winter season. Oahu Water Polo hosted a local water polo tournament where 147 were able to play over Thanksgiving. Oahu Water Polo Club traveled athletes to the following mainland competitions: 16 athletes to the Frozen Cup in Walnut Creek, Ca, in February of 2025. 59 athletes to the Junior Olympics in So Cal, Ca, in the summer of 2025, Oahu Water Polo had 3 athletes selected to their USA National Age Group Teams and 3 athletes who represented Team USA at an international tournament. Oahu Water Polo Club helped provide continuing coaching education for one of their coaches by covering some of the cost for flights to different coaching clinic/development opportunities. Oahu Also started a Women's only Master's Women's Water Polo Program.
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
- 86-3757250
- 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
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $24,397
- Income (IRS master file)
- $46,735
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $46,735 | $41,755 | $24,397 | IRS |
| 990-EZ | December 2024 | $84,255 | $98,760 | $21,789 | XML |
| 990-EZ | December 2023 | $144,499 | $136,496 | $37,087 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 86-3757250).
Questions about OAHU WATER POLO CLUB
- What is the EIN of OAHU WATER POLO CLUB?
- The employer identification number (EIN) of OAHU WATER POLO CLUB is 86-3757250.
- Is OAHU WATER POLO CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to OAHU WATER POLO CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OAHU WATER POLO CLUB file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of OAHU WATER POLO 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 OAHU WATER POLO 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 OAHU WATER POLO CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does OAHU WATER POLO CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $46,735, expenses of $41,755 and total assets of $24,397 at year end.
Other nonprofits in HONOLULU
- AHAHUI KOA ANUENUE EIN 23-7253559 · last filed 990 for 2025
- USTA HAWAII PACIFIC INC EIN 83-1926549 · last filed 990 for 2025
- HAWAII HIGH SCHOOL ATHLETIC ASSOCIATION EIN 99-0330769 · last filed 990 for 2025
- AMATEUR ATHLETIC UNION OF THE UNITED STATES INC EIN 46-1014354 · last filed 990 for 2025
- HAWAIIAN ISLAND TWISTERS EIN 99-0331189 · last filed 990 for 2024
- POLYNESIAN FOOTBALL HALL OF FAME EIN 46-3158865 · last filed 990 for 2023
- KA ULUKOA EIN 26-0542078 · last filed 990 for 2025
- PACIFIC ISLAND BEACH BOYS EIN 45-1594282 · last filed 990 for 2025