Nonprofit · EIN 99-3203156
WORLD OPEN WATER SWIMMING ASSOCIATION
Also known as WOWSA
Tax-exempt · SAN FRANCISCO, CA 94133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $84,705 | $82,839 | $1,866 | $2,314 | $24,948 | -$22,634 |
| December 31, 2024 | 990-EZ | $16,792 | $41,193 | -$24,401 | $0 | $24,401 | -$24,401 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $69,124
- Program service revenue
- $15,160
- Net income from sales of inventory
- $399
- Other revenue
- $22
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $8,971
- Professional fees and payments to contractors
- $49,086
- Other expenses
- $24,782
- Program services (functional)
- $82,839
Balance sheet and other
- Total assets, start of year
- $49
- Total assets, end of year
- $2,314
- Total liabilities, end of year
- $24,948
- Net assets, end of year
- -$22,634
- Cash, savings and investments
- $2,314
- Gross receipts
- $84,705
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 |
|---|---|---|---|
| Quinn Fitzgerald | Executive Director | 50 | $0 |
| Kathleen Wilson | Board Vice-Chair | 1 | $0 |
| Christine Coppola | Board Secretary | 1 | $0 |
| Jonty Warneken | Board Treasurer | 1 | $0 |
| Sid Cassidy | Ex-Officio | 1 | $0 |
| Ryan Hall | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Quinn Fitzgerald | Executive Director | 50 | $0 |
| Jonty Warneken | Board Treasurer | 1 | $0 |
| Kathleen Wilson | Board Vice-Chair | 1 | $0 |
| Christine Coppola | Board Secretary | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 50 WATER ST, SAN FRANCISCO, CA 94133-1814
- Signed the 990-EZ
- Quinn Fitzgerald, Executive Director
- Website
- www.openwaterswimming.com
California records
California keeps its own records of charities and corporations. Search them by EIN 99-3203156 or by the name WORLD OPEN WATER SWIMMING ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To promote develop and support open water swimming worldwide through education safety certification athlete recognition membership services and event sanctioning.
Program accomplishments
- WOWSA provided open water swimming education safety certification athlete ratifications membership services and event support to swimmers coaches and organizations worldwide. Programs included online courses exam certifications event sanctioning conferences and a global membership directory.Expenses $82,839
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 | Check at the IRS |
IRS record
- EIN
- 99-3203156
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $2,314
- Income (IRS master file)
- $84,705
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $84,705 | $82,839 | $2,314 | IRS |
| 990-EZ | December 2024 | $16,792 | $41,193 | $0 | 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 99-3203156).
Questions about WORLD OPEN WATER SWIMMING ASSOCIATION
- What is the EIN of WORLD OPEN WATER SWIMMING ASSOCIATION?
- The employer identification number (EIN) of WORLD OPEN WATER SWIMMING ASSOCIATION is 99-3203156.
- Is WORLD OPEN WATER SWIMMING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to WORLD OPEN WATER SWIMMING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WORLD OPEN WATER SWIMMING ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WORLD OPEN WATER SWIMMING ASSOCIATION 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 WORLD OPEN WATER SWIMMING ASSOCIATION 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 WORLD OPEN WATER SWIMMING ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does WORLD OPEN WATER SWIMMING ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $84,705, expenses of $82,839 and total assets of $2,314 at year end.
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