Nonprofit · EIN 99-0276219
IOLANI SWIM CLUB
Tax-exempt · HONOLULU, HI 96826
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $382,795 | $469,430 | -$86,635 | $67,937 | $0 | $67,937 |
| December 31, 2024 | 990 | $501,083 | $467,090 | $33,993 | $154,572 | $0 | $154,572 |
| December 31, 2023 | 990 | $431,801 | $409,105 | $22,696 | $125,580 | $0 | $125,580 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $201,715
- Membership dues
- $186,715
- Program service revenue
- $177,084
- Investment income
- $0
- Net income from sales of inventory
- $3,996
- Other revenue
- $3,996
Expenses
- Grants and similar amounts paid
- $1,500
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $150,082
- Salaries, compensation and benefits (total)
- $150,082
- Professional fundraising fees
- $0
- Accounting fees
- $4,772
- Occupancy
- $10,109
- Program services (functional)
- $400,485
- Management and general (functional)
- $68,945
Balance sheet and other
- Total assets, start of year
- $154,572
- Total assets, end of year
- $67,937
- Total liabilities, end of year
- $0
- Net assets, end of year
- $67,937
- Gross receipts
- $391,654
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2015
- 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 |
|---|---|---|---|
| David Harper | President Trustee or director, Officer, Key employee | 1 | $0 |
| Mike Stuart | Treasurer Trustee or director, Officer, Key employee | 1 | $0 |
| Brandon Higa | Secretary Trustee or director, Officer, Key employee | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Harper | President Trustee or director, Officer, Key employee | 1 | $0 |
| Mike Stuart | Treasurer Trustee or director, Officer, Key employee | 1 | $0 |
| Brandon Higa | Secretary Trustee or director, Officer, Key employee | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Harper | President Trustee or director, Officer, Key employee | 1 | $0 |
| Mike Stuart | Treasurer Trustee or director, Officer, Key employee | 1 | $0 |
| Brandon Higa | Secretary Trustee or director, Institutional trustee, Officer, Key employee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 563 KAMOKU ST, HONOLULU, HI 96826-5245
- In care of
- % DAVID HARPER
- Principal officer (990 for 2025)
- David Harper, 431 NAHUA ST, APT 401, HONOLULU, HI 96815
- Signed the 990
- David K Harper, President
- Phone
- (727) 470-8684
- Return prepared by
- Factsco LLC
Mission
The club provides instruction and nurturing of children interested in competitive swimming. For those with the abilities and qualifying times meets with other local clubs are held. Competitions and success are met with higher levels of competition on the state national and international level.
Program accomplishments
- Learn to Swim SOME RELATED EXPENSES NOT ALLOCATEDExpenses $120,617 · revenue $89,042
- Meet Fees SOME EXPENSES NOT ALLOCATEDExpenses $24,563 · revenue $23,542
- Prep Swim SOME EXPENSES NOT ALLOCATEDExpenses $75,819 · revenue $21,325
- Team expenses including some general employees that did not fit into specific program expenses entirely.Expenses $179,486
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
- 99-0276219
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $67,937
- Income (IRS master file)
- $391,654
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $382,795 | $469,430 | $67,937 | XML |
| 990 | December 2024 | $501,083 | $467,090 | $154,572 | IRS |
| 990 | December 2023 | $431,801 | $409,105 | $125,580 | XML |
| 990 | December 2022 | $331,685 | $348,229 | $102,884 | IRS |
| 990 | 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 99-0276219).
Questions about IOLANI SWIM CLUB
- What is the EIN of IOLANI SWIM CLUB?
- The employer identification number (EIN) of IOLANI SWIM CLUB is 99-0276219.
- Is IOLANI SWIM CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to IOLANI SWIM CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IOLANI SWIM CLUB 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 IOLANI SWIM 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 IOLANI SWIM CLUB 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 IOLANI SWIM CLUB?
- The 990 for the year ended December 31, 2025 names David Harper.
- Who are the officers and directors of IOLANI SWIM CLUB?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does IOLANI SWIM CLUB have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $382,795, expenses of $469,430 and total assets of $67,937 at year end.
Other nonprofits in HONOLULU
- HAWAII PACIFIC HEALTH GROUP RETURN EIN 38-3835105 · last filed 990 for 2025
- THE QUEENS MEDICAL CENTER EIN 99-0073524 · last filed 990 for 2025
- TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP EIN 99-0073480 · last filed 990 for 2025
- ALOHACARE EIN 99-0309519 · last filed 990 for 2024
- QUEEN EMMA LAND COMPANY EIN 99-0183769 · last filed 990 for 2025
- KAPIOLANI MEDICAL SPECIALISTS EIN 99-0322406 · last filed 990 for 2025
- HAWAII DENTAL SERVICE EIN 99-0107971 · last filed 990 for 2024
- THE QUEENS HEALTH SYSTEMS EIN 99-0238120 · last filed 990 for 2025