Nonprofit · EIN 88-0554034
SOUTH ORANGE COUNTY AQUATICS
Tax-exempt · SAN JUAN CAPO, CA 92675
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $360,902 | $327,507 | $33,395 | $37,058 | $1,967 | $35,091 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $360,902
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $110,500
- Other salaries and wages
- $98,457
- Salaries, compensation and benefits (total)
- $227,226
- Professional fundraising fees
- $0
- Accounting fees
- $5,750
- Program services (functional)
- $271,005
- Management and general (functional)
- $56,502
Balance sheet and other
- Total assets, start of year
- $2,940
- Total assets, end of year
- $37,058
- Total liabilities, end of year
- $1,967
- Net assets, end of year
- $35,091
- Net assets without donor restrictions
- $35,091
- Gross receipts
- $360,902
- Employees
- 0
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 |
|---|---|---|---|
| KEVIN CLEMENTS | CEO Officer | 40 | $64,500 |
| JAQI CLEMENTS | SECRETARY Officer | 40 | $46,000 |
| BRIAN BASISTA | DIRECTOR Trustee or director | 5 | $0 |
| CHRIS PHILIPPS | DIRECTOR Trustee or director | 5 | $0 |
| MEGAN DEGROAT | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 26300 JUNIPERO SERRA RD, SAN JUAN CAPO, CA 92675-1622
- Principal officer (990 for 2025)
- KEVIN CLEMENTS, 117 SPUR STREET, LADERA RANCH, CA 92694
- Signed the 990
- KEVIN CLEMENTS, CEO
- Phone
- (949) 312-1242
- Return prepared by
- INTEGRISOLUTIONS INC
Mission
TO PROVIDE A SAFE AND POSITIVE ENVIRONMENT TO TRAIN UP YOUTH IN THE SPORT OF SWIMMING.
Program accomplishments
- TRAINED YOUTH IN THE SPORT OF SWIMMING AND COACHED YOUTH AT SWIM MEETSExpenses $327,507 · revenue $360,902
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | No data |
IRS record
- EIN
- 88-0554034
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $37,058
- Income (IRS master file)
- $360,902
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2022 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SOUTH ORANGE COUNTY AQUATICS
- What is the EIN of SOUTH ORANGE COUNTY AQUATICS?
- The employer identification number (EIN) of SOUTH ORANGE COUNTY AQUATICS is 88-0554034.
- Is SOUTH ORANGE COUNTY AQUATICS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SOUTH ORANGE COUNTY AQUATICS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH ORANGE COUNTY AQUATICS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SOUTH ORANGE COUNTY AQUATICS 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 SOUTH ORANGE COUNTY AQUATICS 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 SOUTH ORANGE COUNTY AQUATICS?
- The 990 for the year ended December 31, 2025 names KEVIN CLEMENTS.
- Who are the officers and directors of SOUTH ORANGE COUNTY AQUATICS?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $64,500 (KEVIN CLEMENTS, CEO).
- How much revenue does SOUTH ORANGE COUNTY AQUATICS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $360,902, expenses of $327,507 and total assets of $37,058 at year end.
Other nonprofits in SAN JUAN CAPO
- J F SHEA THERAPEUTIC RIDING CENTER INC EIN 95-3351363 · last filed 990 for 2025
- DREAM VISION YOUTH FOUNDATION EIN 30-0867722 · last filed 990 for 2023
- LADIES GOLF CLUB OF MARBELLA EIN 33-0544380 · last filed 990-EZ for 2025
- SAN JUAN CAPISTRANO EQUESTRIAN COALITION EIN 65-1189119 · last filed 990-EZ for 2025
- CAPISTRANO BOXING GYM EIN 82-4489082 · last filed 990 for 2025
- FIRECRACKER TDR INC EIN 83-1512656 · last filed 990-N for 2023
- KIDSLIFE EIN 73-1716715 · last filed 990-N for 2025
- FUTBL CLEATS CHARITY EIN 85-4096003 · last filed 990-N for 2025
All nonprofits in SAN JUAN CAPO · California · Recreation and sports