Civic Intelligence

Hawaii Swimming Club-Kahului

EIN 48-1264247 • 501(c)3 • Wailuku, HI

Pub. 78 Eligible990-N Coverage

Profile

Promoting swimming for hawaii's youth.

339 Kalua RoadWailuku, HI 96793

hscmaui.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$5,400

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

85th percentile

46%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$22,071

Up $6,945 (+46%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$22,071

Up $6,945 (+46%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin71st percentile

Revenue

Up

$43,082

Up $4,133 (+11%) from 2023

Expenses

Down

$36,137

Down $6,023 (-14%) from 2023

Net Income

Up

$6,945

Up $10,156 (+316%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30K$20K$10K$0Assets 2013: $28,877Liabilities 2013: $02013Assets 2014: $27,963Liabilities 2014: $0Net Assets 2014: $27,9632014Assets 2015: $16,659Net Assets 2015: $16,6592015Assets 2016: $20,573Liabilities 2016: $0Net Assets 2016: $20,5732016Assets 2017: $17,891Liabilities 2017: $0Net Assets 2017: $17,8912017Assets 2018: $17,588Liabilities 2018: $0Net Assets 2018: $17,5882018Assets 2019: $25,888Liabilities 2019: $0Net Assets 2019: $25,8882019Assets 2020: $17,525Liabilities 2020: $0Net Assets 2020: $17,5252020Assets 2021: $21,922Liabilities 2021: $0Net Assets 2021: $21,9222021Assets 2022: $18,337Liabilities 2022: $0Net Assets 2022: $18,3372022Assets 2023: $15,126Liabilities 2023: $0Net Assets 2023: $15,1262023Assets 2024: $22,071Liabilities 2024: $0Net Assets 2024: $22,0712024

Highlighted filing

2024

Assets$22,071
Liabilities$0
Net Assets$22,071
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2013: $83,997Expenses 2013: $70,776Net Income 2013: $13,2212013Revenue 2014: $72,485Expenses 2014: $73,399Net Income 2014: -$9142014Revenue 2015: $54,068Expenses 2015: $65,372Net Income 2015: -$11,3042015Revenue 2016: $58,398Expenses 2016: $54,484Net Income 2016: $3,9142016Revenue 2017: $50,525Expenses 2017: $53,207Net Income 2017: -$2,6822017Revenue 2018: $43,970Expenses 2018: $44,273Net Income 2018: -$3032018Revenue 2019: $56,930Expenses 2019: $48,630Net Income 2019: $8,3002019Revenue 2020: $21,128Expenses 2020: $29,491Net Income 2020: -$8,3632020Revenue 2021: $34,387Expenses 2021: $29,990Net Income 2021: $4,3972021Revenue 2022: $33,288Expenses 2022: $36,873Net Income 2022: -$3,5852022Revenue 2023: $38,949Expenses 2023: $42,160Net Income 2023: -$3,2112023Revenue 2024: $43,082Expenses 2024: $36,137Net Income 2024: $6,9452024

Highlighted filing

2024

Revenue$43,082
Expenses$36,137
Net Income$6,945
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,071
Liabilities
$0
Net assets
$22,071
Revenue
$43,082
Expenses
$36,137
Net income
$6,945
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.1$0.00$22.1$43.1$36.1$6.95
2023Detailed filing. Detailed filing data is available for this year.$15.1$0.00$15.1$38.9$42.2$3.21
2022Detailed filing. Detailed filing data is available for this year.$18.3$0.00$18.3$33.3$36.9$3.59
2021Detailed filing. Detailed filing data is available for this year.$21.9$0.00$21.9$34.4$30.0$4.40
2020Detailed filing. Detailed filing data is available for this year.$17.5$0.00$17.5$21.1$29.5$8.36
2019Detailed filing. Detailed filing data is available for this year.$25.9$0.00$25.9$56.9$48.6$8.30
2018Detailed filing. Detailed filing data is available for this year.$17.6$0.00$17.6$44.0$44.3$0.30
2017Detailed filing. Detailed filing data is available for this year.$17.9$0.00$17.9$50.5$53.2$2.68
2016Detailed filing. Detailed filing data is available for this year.$20.6$0.00$20.6$58.4$54.5$3.91
2015Detailed filing. Detailed filing data is available for this year.$16.7$16.7$54.1$65.4$11.3
2014Detailed filing. Detailed filing data is available for this year.$28.0$0.00$28.0$72.5$73.4$0.91
2013Summary only. Only limited summary data is available for this year.$28.9$0.00$84.0$70.8$13.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$43,082
Mission and Program Overview

Mission

Promoting swimming for hawaii's youth.

Program Services

DescriptionGrantsExpenses
APPROXIMATELY 100 YOUTH AGES 6-18 PARTICIPATED IN SWIM WORKOUTS OFFERED 5 DAYS A WEEK TO LEARN AND TRAIN IN THE 4 COMPETITIVE STROKES AND COMPETED IN SEVERAL SWIM MEETS AT VARIOUS LEVELS OF COMPETITION.$0$36,137
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REID YAMAMOTOTreasurer & Director-$5,400-$5,400
ROBERT PELLETTEIRIPresident & Director-$0--
LESLEY PICO LILIOSecretary-$0--
MICHELLE PELLETTIERIDirector-$0--
Filing and Contact Details

Filer

Filer Name
Hawaii Swimming Club - Kahului
EIN
48-1264247
Phone
8083570883
Address
339 KALUA ROAD, WAILUKU, HI 96793

Signing Officer

Name
Reid Yamamoto
Title
Treasurer
Phone
8083570883
Signed
2025-10-23
Discuss with paid preparer
Yes

Preparer

Firm
Fusato CPA Inc
Address
1748 WILI PA LOOP, WAILUKU, HI 96793
Preparer
Ross Fusato
Phone
8082429100
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: travel. Amount: 15,543. Description: registration & supplies. Amount: 422. Description: food & beverage. Amount: 1,015. Description: logo wear. Amount: 1,771. Description: meet fees. Amount: 1,006. Total to form 990-ez, line 16: 19,757.”

Raw XML Appendix151 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0REID YAMAMOTO
IRS990EZ/BooksInCareOfDetail/PhoneNum08083570883
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0339 KALUA ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WAILUKU
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096793
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015126
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022071
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt05874
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt06945
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt010980
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt015126
IRS990EZ/Form990TotalAssetsGrp/EOYAmt022071
IRS990EZ/GrossReceiptsAmt043082
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt037208
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015126
IRS990EZ/NetAssetsOrFundBalancesEOYAmt022071
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt015126
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt022071
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt25400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT PELLETTEIRI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LESLEY PICO LILIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2REID YAMAMOTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHELLE PELLETTIERI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT & DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER & DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt019757
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING SWIMMING FOR HAWAII'S YOUTH.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0APPROXIMATELY 100 YOUTH AGES 6-18 PARTICIPATED IN SWIM WORKOUTS OFFERED 5 DAYS A WEEK TO LEARN AND TRAIN IN THE 4 COMPETITIVE STROKES AND COMPETED IN SEVERAL SWIM MEETS AT VARIOUS LEVELS OF COMPETITION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt036137
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt05400
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt036137
IRS990EZ/TotalProgramServiceExpensesAmt036137
IRS990EZ/TotalRevenueAmt043082
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt043082
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt037804
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt033288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt034387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0148577
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt021112
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt021112
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0169689
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt043082
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt037804
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt033288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt034387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt021128
IRS990ScheduleA/Total509Grp/TotalAmt0169689
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt043082
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt037804
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt033288
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt034387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt021128
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0169689
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: TRAVEL. AMOUNT: 15,543. DESCRIPTION: REGISTRATION & SUPPLIES. AMOUNT: 422. DESCRIPTION: FOOD & BEVERAGE. AMOUNT: 1,015. DESCRIPTION: LOGO WEAR. AMOUNT: 1,771. DESCRIPTION: MEET FEES. AMOUNT: 1,006. TOTAL TO FORM 990-EZ, LINE 16: 19,757.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0REID YAMAMOTO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08083570883
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII SWIMMING CLUB - KAHULUI
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0481264247
ReturnHeader/Filer/PhoneNum08083570883
ReturnHeader/Filer/USAddress/AddressLine1Txt0339 KALUA ROAD
ReturnHeader/Filer/USAddress/CityNm0WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264774074
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FUSATO CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01748 WILI PA LOOP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096793
ReturnHeader/PreparerPersonGrp/PhoneNum08082429100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROSS FUSATO
ReturnHeader/ReturnTs02025-11-04T13:41:50-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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