Nonprofit · EIN 91-1806360
EMERALD AQUATICS INC
Tax-exempt · EUGENE, OR 97405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $84,570 | $109,044 | -$24,474 | $52,302 | $13,274 | $39,028 |
| December 31, 2023 | 990-EZ | $93,167 | $102,071 | -$8,904 | $66,543 | $3,041 | $63,502 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $15,434
- Membership dues
- $3,026
- Program service revenue
- $66,110
- 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)
- $49,751
- Professional fees and payments to contractors
- $3,425
- Occupancy
- $44,338
- Printing, publications and postage
- $2,163
- Other expenses
- $9,367
Balance sheet and other
- Total assets, start of year
- $66,543
- Total assets, end of year
- $52,302
- Total liabilities, end of year
- $13,274
- Net assets, end of year
- $39,028
- Cash, savings and investments
- $52,302
- Gross receipts
- $84,570
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laura Lay | President | 0 | $0 |
| Amy Geske | Treasurer | 0 | $0 |
| Robyn Hagg-Dickens | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laura Lay | President | 0 | $0 |
| Amy Geske | Treasurer | 0 | $0 |
| Robyn Hagg-Dickens | Secretary | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 50404, EUGENE, OR 97405-0979
- Mailing address (990-N for 2025)
- PO Box 50404, Eugene OR 97405
- Principal officer (990-N for 2025)
- Sarah Walters-Wal, PO Box 50404, Eugene OR 97405
- Signed the 990-EZ
- Laura Lay, President
- Phone
- (541) 516-0119
- Website
- www.emeraldaquatics.com
Mission
PROVIDE COMPETITIVE SWIM COACHING AND SWIM MEETS FOR APROX. 50 MEMBERS
Program accomplishments
- Providing competitive swim coaching and swim meets for approx. 200 members.
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-N 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
- 91-1806360
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N66Z)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Sarah Walters-Wal | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $84,570 | $109,044 | $52,302 | XML |
| 990-EZ | December 2023 | $93,167 | $102,071 | $66,543 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 91-1806360).
Questions about EMERALD AQUATICS INC
- What is the EIN of EMERALD AQUATICS INC?
- The employer identification number (EIN) of EMERALD AQUATICS INC is 91-1806360.
- Is EMERALD AQUATICS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to EMERALD AQUATICS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EMERALD AQUATICS INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of EMERALD AQUATICS 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 EMERALD AQUATICS INC last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of EMERALD AQUATICS INC?
- The 990-N for 2025 names Sarah Walters-Wal.
- Who are the officers and directors of EMERALD AQUATICS INC?
- The 990-EZ for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does EMERALD AQUATICS INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $84,570, expenses of $109,044 and total assets of $52,302 at year end.
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