Nonprofit · EIN 92-1095207
SOUTH COAST COMMUNITY AQUATICS
Tax-exempt · BROOKINGS, OR 97415
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $316,625 | $277,000 | $39,625 | $101,354 | $0 | $101,354 |
| December 31, 2024 | 990 | $247,773 | $195,234 | $52,539 | $61,729 | $0 | $61,729 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $229,611
- of which government grants
- $100,000
- Program service revenue
- $87,014
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $135,566
- Salaries, compensation and benefits (total)
- $135,566
- Professional fundraising fees
- $0
- Accounting fees
- $6,048
- Program services (functional)
- $251,255
- Management and general (functional)
- $25,745
Balance sheet and other
- Total assets, start of year
- $61,729
- Total assets, end of year
- $101,354
- Total liabilities, end of year
- $0
- Net assets, end of year
- $101,354
- Gross receipts
- $316,625
- Employees
- 0
- Year formed
- 2022
- State of legal domicile
- OR
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 |
|---|---|---|---|
| Siena Worthey | Director Trustee or director | 0 | $0 |
| John Herzog | Director Trustee or director | 0 | $0 |
| Daniel Brattain | Director Trustee or director | 0 | $0 |
| Bruce Nishioka | Director Trustee or director | 0 | $0 |
| Luke Martinez | Director Trustee or director | 0 | $0 |
| Stacy Bergtold | Director Trustee or director | 0 | $0 |
| Valarie Early | President Officer | 0 | $0 |
| Ingrid Ammondson | Vice President Officer | 0 | $0 |
| Chaulene Bayless-Worthey | Secretary Officer | 0 | $0 |
| Hailey Kuhn | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Siena Worthey | Director Trustee or director | 0 | $0 |
| John Herzog | Director Trustee or director | 0 | $0 |
| Daniel Brattain | Director Trustee or director | 0 | $0 |
| Bruce Nishioka | Director Trustee or director | 0 | $0 |
| Luke Martinez | Director Trustee or director | 0 | $0 |
| Stacy Bergtold | Director Trustee or director | 0 | $0 |
| Valarie Early | President Officer | 0 | $0 |
| Ingrid Ammondson | Vice President Officer | 0 | $0 |
| Chaulene Bayless-Worthey | Secretary Officer | 0 | $0 |
| Hailey Kuhn | Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1800, BROOKINGS, OR 97415-0047
- Mailing address (990-N for 2023)
- PO Box 1800, Brookings OR 97415
- Principal officer (990 for 2025)
- Valarie Early, PO Box 1800, Brookings, OR 97415
- Principal officer (990-N for 2023)
- Valarie Early, PO Box 1800, Brookings OR 97415
- Signed the 990
- Valarie Early, President
- Phone
- (541) 661-2733
- Return prepared by
- MUSSER OLSEN PC
Mission
To provide year-round community pool access that meets the diverse aquatic needs of Brookings and the surrounding communities.
Program accomplishments
- Entry fees, swimming lessons, membership passes, rental fees for partiesExpenses $251,255 · revenue $87,014
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-N on file |
IRS record
- EIN
- 92-1095207
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $101,354
- Income (IRS master file)
- $316,625
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $316,625 | $277,000 | $101,354 | XML |
| 990 | December 2024 | $247,773 | $195,234 | $61,729 | IRS |
| 990-N for 2023 Officer: Valarie Early | December 31, 2023 | ≤ $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 92-1095207).
Questions about SOUTH COAST COMMUNITY AQUATICS
- What is the EIN of SOUTH COAST COMMUNITY AQUATICS?
- The employer identification number (EIN) of SOUTH COAST COMMUNITY AQUATICS is 92-1095207.
- Is SOUTH COAST COMMUNITY AQUATICS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to SOUTH COAST COMMUNITY AQUATICS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH COAST COMMUNITY AQUATICS 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 SOUTH COAST COMMUNITY 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 COAST COMMUNITY 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 COAST COMMUNITY AQUATICS?
- The 990 for the year ended December 31, 2025 names Valarie Early.
- Who are the officers and directors of SOUTH COAST COMMUNITY AQUATICS?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SOUTH COAST COMMUNITY AQUATICS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $316,625, expenses of $277,000 and total assets of $101,354 at year end.
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All nonprofits in BROOKINGS · Oregon · Recreation and sports