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Non-Compliant Tax-Exempt Organizations

On June 17, 2005, the Department of Revenue and Taxation (DRT) issued approximately one-thousand (1,000) letters to non-compliant tax-exempt organizations requesting to submit their financial statements. On August 10, 2005, a second letter was sent requesting for the same information to approximately eight-hundred (800) that failed to comply with the submission of the financial statements. As of October 24, 2005, DRT has identified approximately five-hundred (500) organizations that have notices returned unclaimed or that have received the notices, but have not responded to either of the two notices. In some instances, the organization has not informed DRT of a change in address or DRT does not have record of the dissolution of the organization. This revocation-intended list includes these organizations. These organizations will be issued via certified mail ‘‘Notice to Revoke Gross Receipts Tax Exempt Status’’, and be issued via certified mail “Notice of Intent to Revoke Exempt Status” for income tax purposes. These organizations have until November 24, 2005 to appeal the gross receipts and income tax revocation determinations.

The organizations are listed in alphabetical order as follows:

  1. 1967 Islandwide Class Association
  2. 411th Army Reserve & Wives Assn.
  3. 4-H Art Club
  4. 502 (GHURA) Family Association
  5. A

  6. A.A.F.B. (Andersen Air Force Bomber Booster Club)
  7. Agana Heights Blues Association
  8. Agana Heights Cougars Association
  9. Agana Heights Cougars Baseball Association
  10. Agana Heights Residents Council Assn
  11. Agana Heights Social Club
  12. Agana Heights Thanksgiving Association
  13. Agana Heights Youth Organization
  14. Agat Chess Club
  15. Agat/Santa Rita Senior High School Student Body Association
  16. Agency for Human Resources Development Employees Association
  17. Air Force Association
  18. Aklan Association of Guam
  19. Aleosan Association of Guam
  20. All Filipinos Associations Guam
  21. American Association of University Woman
  22. American Federation of Government Employees Local 1689, Inc.
  23. American Lung Association of Guam - NKA: Guam Respiratory
  24. Ancestrals Landowners Coalition
  25. Andersen AFB Bombers Baseball Team Association
  26. Andersen Enlisted Spouses Club
  27. Andersen Officers Wives Club
  28. Apollo Wives Club
  29. Apra Sports Divers, Inc.
  30. Arizona Memorial Museum Association
  31. Arrow, Inc.
  32. Arts Etc.
  33. Asan Residents Council
  34. Asan Youth and Community Sports Association
  35. Asardasville Kids Club
  36. Asosi’asion Famalao’an Mangef Pago
  37. Astro-Tai Studies Institute
  38. Asusiasion Famaloa’an Chamorro Giya Mongmong yan Maite
  39. Autism Society of Guam
  40. Awareness House Training & Development
  41. Back to Top


  42. Barrigada Golf Club
  43. Barrigada Village Raiders
  44. Basketball Open League Association
  45. Beauty World (Guam) Ltd.
  46. Bicol Club of Guam
  47. Bilingual Bicultural Education Program Parent Advisory Committee
  48. Binalonan Association of Guam (Intl.)
  49. Blood Exchange of Guam
  50. Back to Top


  51. C&G Duck Farm
  52. C.L. Taitano Elem. School P.T.A
  53. Cadet Parents and Friends Association
  54. Cal-Islanders Humanitarian Association
  55. Cap-Micronesia
  56. Catholic Daughters of America
  57. Cavite Association of Guam
  58. CEBU Association of Guam
  59. Central West Little League
  60. Chalan Mami
  61. Chamorro Employees Local Union No. 1
  62. Chamorro Golf Club Association
  63. Chamorro Ladies Golf Association
  64. Chamorro Military Society
  65. Chamorro Rosarian Foundation, Inc.
  66. Chamorro Studies Association
  67. Chamorro Volleyball Club
  68. Chamorro Women’s Association of Tamuning
  69. ChiefGadao Academy of Arts, Science & Chamorro Culture
  70. Chinese Golf Association
  71. Circulo Boholano of Guam
  72. Circulo Pampangueno Guam U.S.A.
  73. Civic Center of Guam Foundation
  74. Civil Engineer Corp./Officers Wife Club
  75. Class of 1966
  76. Class of 65
  77. Clean Guam Inc.
  78. Club Nunu
  79. Club Ten Pin
  80. Cockfighter Organization of Guam
  81. Community Club of Chalan Pago - Ordot
  82. Compadres Association
  83. Consortium for Pacific Arts & Cultures
  84. Coral Life Foundation
  85. Cottage Arts Collective
  86. Back to Top


  87. D.E.C.A. (Distributive Education Club of America)
  88. D.Y.A. Employees Association
  89. Dance Theatre Guam
  90. Daniel D.Y. & Maria I.S. Park Scholarship Foundation
  91. Day Nursery CommunityAction Agency
  92. Dededo Drug Free Organization
  93. Dededo Residents Council Associations
  94. Department of Labor Employees Association
  95. Department of Parks and Recreation Employees Association
  96. Department of Public Works Employees Association
  97. Dept. Of Law Employee’s Association
  98. Diagnat Sports Association
  99. District Leader’s Sports Benefit Association
  100. Back to Top


  101. E. Komiyama Scholarship Foundation
  102. E.L.K. Hallelujah Classic Dance, Inc.
  103. Epilepsy Foundation of Guam
  104. Ex-Roxas Barangay Welfare Association


  105. F.B. Leon Guerrero Kindergarden Assn.
  106. Fanihi’n Tasi Paddling Club
  107. Far East Amateur Athletic Union of the United States
  108. Far West Laboratory for Educational Research & Development
  109. Father Duenas Memorial School Class of 1989
  110. Federated States of Micronesia Student Organization
  111. Federation of Filipino Association of Guam
  112. Federation of Overseas Chinese Association of Guam
  113. Fil-Am Guam Bowling Association
  114. Filipino Educators Association of Guam (FEAG)
  115. Filipino Tennis Association
  116. First District Neighborhood Association
  117. First Lady’s Committee On Prevention and Education,lnc.
  118. Former Senators Association
  119. Foundation House
  120. Four Coin padres Association
  121. Four Winds Women’s Council
  122. FQ Sanchez School/PTA (Umatac)
  123. Freedom Baptist Church
  124. Friends and Neighbors of Navy Family Service Center
  125. Friends of Family Support
  126. Friends of Guam Libraries
  127. Friends Of The Guam Public Library
  128. Back to Top


  129. G.W. Chamorro Club
  130. G.W.H.S. Class of 1969
  131. G.W.H.S. Class of 1985 Reunion Organization
  132. G.W.H.S. Honor Choir Music Department
  133. G.W.S.H.S. Class of 1979
  134. George Washington Class of 1988 Alumni Association
  135. George Washington High School Class of 1981
  136. George Washington High School Junior Class Council
  137. George Washington Senior High School Class 1970
  138. George Washington Sr. High Class of 1972
  139. GHURA 99-82 Residents Association
  140. GHURA LIH Tenants Association
  141. Goodwill Industries of Guam, Inc.
  142. GPA (Guam Power Authority Employees Association)
  143. Guahan Art
  144. Guahan Jaycees Inc FKA University of Guam Jaycees
  145. Guam Amateur Boxing Association
  146. Guam Amateur Boxing Federation
  147. Guam Amateur Softball Association
  148. Guam Amateur Sports Federation
  149. Guam American Vietnamese Association
  150. Guam Aquaculture Association
  151. Guam Area Service Commiittee of Narcotics Anonymous
  152. Guam Association for the Education of Young Children
  153. Guam Association of Freedom & Human Rights
  154. Guam Association of Tax Accountants
  155. Guam Association of the Deaf
  156. Guam Association of Youth Athletics Club Inc.
  157. Guam Automobile Dealers Association
  158. Guam Babe Ruth Baseball League, Inc.
  159. Guam Ballet Company
  160. Guam Bayanihan Sports Association
  161. Guam Bear Athletic Association
  162. Guam Bowlers Association
  163. Guam Bowlers Federation (GBF)
  164. Guam Bowling Congress
  165. Guam Business and Professional Women’s Club
  166. Guam Cellular Softball Association
  167. Guam Chapter of American Dental Assistants Association
  168. Guam Chapter, NARFE National Association of Retired Federal Employees
  169. Guam Chapter, Parents of Murdered Children
  170. Guam Chapter, S.P.E.B.S.Q.S.A. Inc.
  171. Guam Chiefs Footballs Organization
  172. Guam Childbirth Ed. Association
  173. Guam Commonwealth Hearings Association
  174. Guam Community College High School Division Class Of 1985
  175. Guam CommunityTheatre Guild
  176. Guam Council of Teachers of Mathematics
  177. Guam Council of Womens Clubs
  178. Guam Crimestoppers Program, Inc.
  179. Guam Crisis Pregnancy Center
  180. Guam Cycling Federation, Inc.
  181. Guam Dart Association
  182. Guam Drag Racing Association
  183. Guam Eagle Football Team
  184. Guam Educational Radio Foundation
  185. Guam Employers Council
  186. Guam Equestrian Federation
  187. Guam Families United Corp.
  188. Guam Farmers Cooperative Association
  189. Guam Film Society Inc.
  190. Guam Fire, Casualty & Marine Ins. Assoc.
  191. Guam Fishermen’s Coop Association
  192. Guam Friendship Golf Club (GFGC)
  193. Guam Frisbee Club
  194. Guam Gadao Lions Club
  195. Guam Heart Association
  196. Guam History and Culture Assocation, Inc.
  197. Guam Horsemen’s Association
  198. Guam Institute of Volunteer Executive, Inc. (G.I.V.E)
  199. Guam International Bowling Association
  200. Guam International Dance Theatre
  201. Guam Invitational Golf Classic Association
  202. Guam Islanders Association
  203. Guam Islanders Association
  204. Guam Jet Sports Racing Association
  205. Guam Junior Golf Foundation NKA: Guam Jr. & Sr. Golf Association
  206. Guam K.I.D.S. Incorporated
  207. Guam Latin Dance Congress
  208. Guam Lytico and Bodig Association
  209. Guam Marauders
  210. Guam Martial Arts Association
  211. Guam Master Baseball Association
  212. Guam Micronesian Travel Association
  213. Guam Military Baseball Association
  214. Guam Music Guild
  215. Guam National Guards Spouses Organization
  216. Guam Natural History Museum Fund
  217. Guam Navy Club
  218. Guam Nurses Association
  219. Guam Orchid Society
  220. Guam Ostomy Association (GOA)
  221. Guam Police Department Employees Association
  222. Guam Practical Shooting Association
  223. Guam Press (Club) Association
  224. Guam Racing Association, Inc.
  225. Guam Rehabilitation Workshop Center
  226. Guam Renal Organization (GRO)
  227. Guam Resource Conservation Development Corp.
  228. Guam Respiratory & Health Association
  229. Guam Schutzhund Club
  230. Guam Science Teachers Association
  231. Guam Senior Golf Association
  232. Guam Stamp Club/Western Pacific Philatelic Collectors
  233. Guam State Band
  234. Guam Swim League
  235. Guam TB&RD Health Association
  236. Guam Territorial Band Society
  237. Guam Triathlon Federation
  238. Guam Veterinary Medical Association
  239. Guam Visitors Bureau Employee Association (GVBEA)
  240. Guam Visual Arts Guild
  241. Guam Youth Football League
  242. Guamanian United for Life Inc.
  243. Guamerica Tennis Association
  244. Guma Inayik
  245. Back to Top


  246. Habitat For Humanity Micronesia, Inc.
  247. Hafa Adai Babe Ruth Association
  248. Hafa Adai Club of the Deaf
  249. Hafa Adai Jaycees, Inc.
  250. Hafa Adai Kiwanettes (Club)
  251. Hafa Adai Toastmasters
  252. Hagat Golf Club
  253. Hagon Populo Association
  254. Harry S. Truman Elementary School PTA
  255. Helpless, Homeless & Handicapped Program, Inc.
  256. HETADI (Hawaii Entrepreneurship Training & Development Institute)
  257. Hita (Helping, Instruct The Arts) Foundation
  258. Homespun Crafts Association
  259. Hospice Guam
  260. Humane Society of Guam
  261. Back to Top


  262. I Acha’ot Guahan Siha
  263. I Agudante Na Familia
  264. Ifet Volleyball Club
  265. Iloilo Association of Guam
  266. Inadhi Ohana Canoe Club
  267. Inarajan High School Yearbook Class
  268. Inarajan Municipal Planning Council
  269. Inarajan Shores Cultural Preservation Corporation (Guam Cultural Preservation Corp)
  270. Indian Women’s Club Of Guam
  271. Inetnon Famaguon (Child Care Cooperative)
  272. International Federation of Body Builders
  273. International Organization for Biological Control/South and East Asian Regional Section
  274. International Reading Association
  275. lsa/Nu Heights Volleyball
  276. ISLA Center for the Arts
  277. Island Rams Football Association
  278. Back to Top


  279. JFK Reunion 1971
  280. John F. Kennedy Class of 1972
  281. John F. Kennedy Class of 1986 Alumni Assn. (Musicians Against Drug)
  282. John F. Kennedy Class Of 1987 Alumni Association
  283. John F. Kennedy High School Alumni Class of 1976
  284. John F. Kennedy High School Class of 1988 Alumni
  285. John F. Kennedy Parents — Teachers Association
  286. John F. Kennedy Reunion Class of 1979
  287. Jones Act Repeal Coalition
  288. Jose Vicente Fund for BMT’S
  289. Back to Top


  290. Kennel Club of Guam
  291. Kiawekupono 0 Ka Lia Dancie Group
  292. KM Condominiums Homeowners Asso.
  293. Korean Association of Guam
  294. Kosai- Kai


  295. Lambunao Association of Guam (Iloilo, R.P.I.)
  296. Latte Guam Association
  297. atte Jaycees
  298. Leyte-SamarAssociation of Guam
  299. Liebenzell Mission of Guam
  300. Liguan CommunityAssociation of Guam
  301. Liguan Dolphin’s Football Team
  302. Little Red School House
  303. Lizama Family Reunion - 2001
  304. Lord’s Leaven Foundation (Guam) Inc.
  305. Back to Top


  306. Man’HalIa Canoe Club Of Guam
  307. Mangilao Improvements Organization
  308. Mangilao Sports Association
  309. Manukai Athletic Club
  310. Maria Ulloa Elem. School PTA
  311. Marianas Amateur Radio Club
  312. Marianas Association for Retarded Children (Citizen)
  313. Marianas Association of Conservation Districts
  314. Marianas Audubon Society
  315. Marianas Auxiliary of the Navy Relief Society (Navy-Relief Society)
  316. Marianas Flying Club
  317. Marianas Gamefish Club Association
  318. Marianas Judo Association
  319. Marianas Leadership Foundation
  320. Marianas Military Museum Foundation
  321. Marianas National Parks Association
  322. Marianas Naval Officers Wives Club (MNOWC) Bazaar
  323. Marianas Outdoors Ministries Inc.
  324. Marianas Paddlesport Racing Association
  325. Marianas Recreation & Parks Society
  326. Marine Drive Exchange Merchant Owners Association
  327. Marriage Encounter (Guam) Inc.
  328. MCM Voluntary Association
  329. Merizo Civic Improvement Club
  330. Merizo Youth Organization
  331. Metro Manila Association of Guam
  332. Micronesa Self-Help Housing Corp.
  333. Micronesia Conservation Society
  334. Micronesian Computer Exposition Foundation
  335. Micronesian Institute of Technology
  336. Micronesian Regional Tourism Council Inc.
  337. Mindoro Association of Guam
  338. Mmosaic
  339. Mom and Pop Choir Association
  340. Mongmong Community Improvement Club
  341. Mongmong Resident Council Association
  342. Mother’s Against Drunk Driving
  343. Mt. Carmel School Parent Teacher Association
  344. Muscular Dystrophy Association
  345. Musicians Against Drugs
  346. Back to Top


  347. Nalsian-Manaoag Balikbayan Association
  348. Natibu Cultural Heritage Dance Association
  349. National Association of Mapua
  350. NAVCAMS WESTPAC First Class Petty Officers Organization
  351. NOS Community Association
  352. NDHS Alumnae Association
  353. Network Enterprises, Inc.
  354. Non-Commissioned Officers Wives Club
  355. Northern Little League of Guam


  356. Okinawa International Guam
  357. Ordot CommunityAdvancement Association
  358. Ordot Youth Club
  359. Back to Top


  360. Pacific Aid Organization FKA Santa Rita Community KeyClub
  361. Pacific Area Research Institute
  362. Pacific Asia Travel Association Micronesia Chapter (PATAM)
  363. Pacific Asian Studies Corp (UOG)
  364. Pacific Health Plan
  365. Pacific Islands Development Bank
  366. Pacific Jaycees Inc.
  367. Pacific Post Secondary Ed. Council
  368. Pacific Sports Official Association
  369. Pacific Studies Institute
  370. Pacific War Museum Foundation
  371. Palace Restoration Association of Guam
  372. Palauan Committee
  373. Paluman Tasi-Outrigger Team
  374. Pangasinan Association of Guam
  375. Papito Ranch Ed. Institute
  376. Para Hita Association of Guam
  377. Para Todu RugbyClub
  378. Paradise Jaycees
  379. Paranaque Association of Guam
  380. Parents Who Care
  381. Partnership For A Drug Free Guam, Inc.
  382. People for Choice
  383. People Helping People
  384. Perez Acres Homeowners Assn.
  385. Philippines Scouts Association of America, AUS Guam Chapter
  386. Pigua Heights Resident Council Association
  387. Piti Middle School Parent-Teacher Association
  388. Puntan Orote Association
  389. Back to Top


  390. R.R. Cruz Neighborhood Asso. Of Guam
  391. Rainbow Jaycees
  392. RainbowJaycees Para I Famagu’on Foundation
  393. Republican Women of Guam
  394. Resource Referral Service
  395. Resources for Community Development (RCD)
  396. Retired Senior Volunteer Program Guam Advisory Council (RSVP)
  397. Ricardo J. Bordallo Foundation
  398. Ritanians Guam USA
  399. Roadrunners Funbusters Club
  400. Robbie Webber Youth Soccer Association
  401. Rota Communication Assoc. of Guam
  402. Rotary Club of Guam Sunrise
  403. Rotary Club of the Marianas
  404. Back to Top


  405. Saint Anthony Condominium Homeowner’s Association
  406. Saint Francis School
  407. San Carlos City Pangasinan Association
  408. Santa Barbara Gardens Residents Corporation
  409. Santa Barbara School P.T.A.
  410. Santa Rita Intramural Softball Association
  411. Santa Rita Sports Association
  412. Santa Rosa Residents Council Association
  413. Science Expo Association
  414. Scout Leaders Foundation Ltd.
  415. Seafarers International Union
  416. Sell Our System (SOS)
  417. Servicio Para Y Famagu’on
  418. SHA Enterprises DBA: Aerofrech Guam
  419. Si Pare Association FKA: Yona United Youth Club
  420. Sinajana Residents Council Association
  421. Skal Club of Guam
  422. Sky Channel of the Pacific, Inc.
  423. Society for the Prevention of Cruelty to Music
  424. Sons & Daughters of Guam Club Inc.
  425. Soroptimist International of Guam
  426. Southern Cowboys (Guam Youth Football League)
  427. Southern Little LeagueAssn
  428. Southern Sports Official Association
  429. Spina Bifida Association of Guam
  430. St. Anthony Spiritual Healing Club
  431. St. Charles (Guam) University
  432. St. Francis School P.T.A.
  433. St. John’s Parents & Teachers Council
  434. St. Mark’s Universal Schools
  435. Student Body Association of the University of Guam NKA Student Government Association
  436. Student’s Musical Talent Association
  437. Summer Sault Camps, Incorporated
  438. Sword Inc.
  439. Back to Top


  440. Talofofo Channel One
  441. Talofofo Golf Association
  442. Talofofo-Bandan Ladera Resident Council
  443. Tamuning, Tumon North East Little League
  444. Tao Tao Hagat Assn FKA Agat Planning Council
  445. Taxi Drivers Association of Guam
  446. Team Guam Veterans Co-Ed Softball Association
  447. Teen Challenge Guam, Inc.
  448. Teen Choices
  449. The American Legion Post 53
  450. The Chamorro Music Preservation Society
  451. The Chamorro Rose Society of the Marianas
  452. The Chinese Contractors Association of Guam
  453. The Executive Wives Assoc.
  454. The First Lady’s Committee for Special Projects AKA: Komota Para I Minauleg Guahan
  455. The Guam Beauty Association
  456. The Guam Growth Council
  457. The Guam National Physique Committee
  458. The Guam Nurseryman’s Association
  459. The Guam Waveriders Association
  460. The Healthcare Management Association Of Guam
  461. The Jan Rubinstien Foundation
  462. The Kiwanienne Club of Guam
  463. The Korean CommunityWomen’s Club of Guam
  464. The Latte of Freedom Corporation NKA Latte of Freedom Foundation
  465. The Manenggon Memorial Foundation
  466. The Pacific Agricultural Construction
  467. The Pacific Research Institute
  468. The Santa Marianas of Guam
  469. The Society of Cultural Exchange
  470. The Sunshine Club
  471. The University of San Agustin Alumni Association Guam Chapter
  472. The Visitor Industry Education Council
  473. Toto Garden Residents Association
  474. Tree Under Golf Assocation
  475. Back to Top


  476. U.S. Air Force Ladies Reserved Org.
  477. U.S. Naval Sea Cadets Corp.
  478. Uman Founduweisom Federation of Guam
  479. Umatac Garden Resident Council Association
  480. United Aklan Families of Guam
  481. United Filipino Families Assn.
  482. United Guamanian For all Mankind UGAM
  483. United OstomyAssoc., Inc., Guam
  484. United Samar Association of Guam (USAG)
  485. United Service Organization Inc. (USO)
  486. United Youth (District I)
  487. United Zambales Foundation of Guam
  488. University of Guam Chamorro Association
  489. Untalan Middle School PTA
  490. UOG Marine Laboratory Foundation Inc.
  491. Back to Top


  492. Vietnam- Chinese Friendship Association
  493. Visayan Assoc. of Guam
  494. Voc-Tech High School Class of 78
  495. Volunteers are Important People Guam Advisory Council


  496. Western Consortium for Continuing Ed. For the Health Prof.
  497. Western Pacific Association of the Disabled
  498. Western Pacific Orthodontic Association
  499. Western Visayas College Of Science & Technology (Iloilo School Of Arts & Trade) Alumni Assoc.
  500. Wettengel Elem. School (Employee’s) Sunshine Club
  501. Women’s Program Coordinators Organization
  502. Back to Top


  503. Y Inetnon Famalaon
  504. Yigo CTC Action Team
  505. Yigo Little League Baseball Assoc.
  506. Yigo Parent Teacher Action Group
  507. Yigo Parent Teacher Organization
  508. Yona GHURA Residents Association
  509. Yona Youth Club
  510. Young Entertainers Society
  511. Youth Development International,Inc.
  512. Youth for Youth Organization
  513. Youth Inc.
  514. Youth With a Mission
  515. Back to Top

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