USA SWIMMING INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
USA SWIMMING INC (EIN 94-2701340)
Tax period
2022-09-01 to 2023-08-31
Filed
2024-03-07
IRS object ID
202410679349301241
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-07T16:50:54-06:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680372583PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROPPER ACCOUNTANCY CORPORATIONBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12977 YGNACIO VALLEY RD 460AddressLine1Txt
CityWALNUT CREEKCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94598ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN942701340EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PACIFIC SWIMMING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPACIBusinessNameControlTxt
Phone9257872707PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114850 HWY 4 A 260AddressLine1Txt
CityDISCOVERY BAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94505ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY RUDDELLPersonNm
Person TitleFINANCE VICE CHAIRPersonTitleTxt
Phone9257872707PhoneNum
Signature2024-03-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARYPersonFirstNm
Person LastRUDDELLPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY ANN CROPPERPreparerPersonNm
PTINP01709825PTIN
Phone9259323860PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID COTTAMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line114850 HWY 4 A 260AddressLine1Txt
CityDISCOVERY BAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94505ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,372,545GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption5367GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PACSWIM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1980FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionINSPIRING A PASSION FOR SWIMMING AND MAKING A DIFFERENCE IN THE LIVES OF OUR MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body27VotingMembersGoverningBodyCnt
Voting Members Independent27VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers400TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$463,461PYContributionsGrantsAmt
CY Contributions Grants$334,658CYContributionsGrantsAmt
PY Program Service Revenue$657,962PYProgramServiceRevenueAmt
CY Program Service Revenue$749,151CYProgramServiceRevenueAmt
PY Investment Income$153,301PYInvestmentIncomeAmt
CY Investment Income$264,291CYInvestmentIncomeAmt
PY Other Revenue$8,721PYOtherRevenueAmt
CY Other Revenue$17,725CYOtherRevenueAmt
PY Total Revenue$1,283,445PYTotalRevenueAmt
CY Total Revenue$1,365,825CYTotalRevenueAmt
PY Grants And Similar Paid$253,850PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$438,101CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$232,846PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$251,711CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$181,892PYOtherExpensesAmt
CY Other Expenses$259,632CYOtherExpensesAmt
PY Total Expenses$668,588PYTotalExpensesAmt
CY Total Expenses$949,444CYTotalExpensesAmt
PY Revenues Less Expenses$614,857PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$416,381CYRevenuesLessExpensesAmt
Total Assets BOY$4,051,424TotalAssetsBOYAmt
Total Assets EOY$4,479,004TotalAssetsEOYAmt
Total Liabilities BOY$274,549TotalLiabilitiesBOYAmt
Total Liabilities EOY$101,004TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,776,875NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,378,000NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionINSPIRING A PASSION FOR SWIMMING AND MAKING A DIFFERENCE IN THE LIVES OF OUR MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$788,689ExpenseAmt
Grant$438,101GrantAmt
Revenue$1,031,167RevenueAmt
DescSEE SCHEDULE O.DURING THIS 2022-2023 FISCAL YEAR, OUR ORGANIZATION EXPERIENCED A MORE TYPICAL OPERATING YEAR, SIMILAR TO THE PRE-COVID YEARS. THIS YEAR WE HELD ALL OF OUR CHAMPIONSHIP MEETS AND FULLY PARTICIPATED IN ALL OF OUR NORMAL ALL-STAR TEAM TRAVEL OPPORTUNITIES. OUR MEMBER CLUBSHOSTED A SIMILAR NUMBER OF MEETS TO THE PRIOR YEAR, CONTINUING TO GIVE OUR ATHLETES AS MANY OPPORTUNITIES TO COMPETE AS POSSIBLE. WE TOOK A GROUP OF ATHLETES TO THE OLYMPIC TRAINING CENTER IN COLORADO SPRINGS FOR A CAMP FOCUSED ON ELITE DISTANCE SWIMMING FOR THE FIRST TIME SINCE 2019. WE BROUGHT OUR STAFF BACK UP TO PRE-COVID LEVELS AND HOSTED OUR FIRST LSC WIDE IN-PERSON TRAINING EVENT FOR OFFICIALS AND COACHES SINCE 2019. WE HELD OUR ANNUAL AWARDS BANQUET IN PERSON SINCE COVID, TO CELEBRATE OUR ATHLETES' ACCOMPLISHMENTS. OUR PROGRAMMING COMMITMENT TO SENIOR ATHLETE TRAVEL NEARLY DOUBLED COMPARED TO LAST YEAR, AND OUR AGE GROUP PROGRAMMING ALSO INCREASED, WE HOSTED A HYBRID (IN-PERSON AND REMOTE) LEADERSHIP SUMMIT FOR OUR ATHLETE REPRESENTATIVES TO CONTINUE TO EXPAND THEIR KNOWLEDGE AND EXPERIENCE IN GOVERNANCE, PARTICIPATE IN A COLLEGE RECRUITING FORUM AND SPEND TIME WITH AN NCAA CHAMPION ATHLETE. WE CONTINUE OUR EFFORTS TO INCREASE VOLUNTEER ENGAGEMENT AFTER COVID TO ENSURE THE FUTURE OF OUR MISSION.Desc
Total Program Service Expenses$788,689TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee5EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members27GoverningBodyVotingMembersCnt
Independent Voting Member27IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PACIFIC SWIMMING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9257872707PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114850 HWY 4 SUITE A 260AddressLine1Txt
CityDISCOVERY BAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94505ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID COTTAM
GENERAL CHAIR10.00Yes (X)Yes (X)$0$0$0
LEO LIN
ADMINISTRATIVE VICE CHAIR & INTERIM GENERAL CHAIR20.00Yes (X)Yes (X)$0$0$0
VERONICA HERNANDEZ
PROGRAM OPERATIONS VICE CH6.00Yes (X)Yes (X)$0$0$0
MARIE LIN
SECRETARY2.00Yes (X)Yes (X)$0$0$0
MARY RUDDELL
FINANCE VICE CHAIR25.00Yes (X)Yes (X)$0$0$0
ERIK SCALISE
PROGRAM DEVELOPMENT VICE C5.00Yes (X)$0$0$0
TONY DALY
SENIOR CHAIR2.00Yes (X)$0$0$0
KYLE KIKUTA
AGE GROUP CHAIR3.00Yes (X)$0$0$0
RANDY PERERSOLI
TREASURER1.00Yes (X)$0$0$0
DAVID BENJAMIN
AT LARGE MEMBER1.00Yes (X)$0$0$0
DEBBI TUCKER
AT LARGE MEMBER6.00Yes (X)$0$0$0
CLINT BENTON
AT LARGE MEMBER1.00Yes (X)$0$0$0
PHIL GRANT
OFFICIAL CHAIR15.00Yes (X)$0$0$0
LAURA MITCHELL
Z1 N CHAIR5.00Yes (X)$0$0$0
TONY DALY
Z1 S CHAIR5.00Yes (X)$0$0$0
MARK RYAN
Z2 CHAIR5.00Yes (X)$0$0$0
KEVIN TWOHEY
Z3 CHAIR5.00Yes (X)$0$0$0
JIM MOREFIELD
Z4 CHAIR5.00Yes (X)$0$0$0
ASHER GREEN
SENIOR COACH REPRESENTATIV2.00Yes (X)$0$0$0
MIKE ALLEGRETTI
AGE GROUP COACH REPRESENTA2.00Yes (X)$0$0$0
KENT YOSHIWARA
DIVERSITY & INCLUSION CHAI5.00Yes (X)$0$0$0
KELLY CROWLEY
DISABILITY CHAIR1.00Yes (X)$0$0$0
ANIKA NAGPAL
SR. ATHLETE REPRESENTATIVE8.00Yes (X)$0$0$0
LILY STRUEMPF
JR. ATHLETE REPRESENTATIVE6.00Yes (X)$0$0$0
CARLOS TORRES
ZONE 4 ATHLETE REPRESENTAT1.00Yes (X)$0$0$0
SOPHIE BOWEN
ZONE 1 SOUTH ATHLETE REPRE1.00Yes (X)$0$0$0
SAYA RYAN
ZONE 1 NORTH ATHLETE REPRE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$325,315MembershipDuesAmt
All Other Contributions$9,343AllOtherContributionsAmt
Total Contributions$334,658TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEET REVENUE713940$658,279$658,279
OTHER PROGRAM713940$90,872$90,872
FieldValueIRS element (for citing)
Total Program Service Revenue$749,151TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$163,016TotalRevenueColumnAmt
Related Or Exempt Func Income$163,016RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,101,903SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,000,628SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$101,275SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$101,275TotalRevenueColumnAmt
Related Or Exempt Func Income$101,275RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$6,779GrossSalesOfInventoryAmt
Cost Of Goods Sold$6,092CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$687TotalRevenueColumnAmt
Related Or Exempt Func Income$687RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business713940BusinessCd
Total Revenue Column$17,038TotalRevenueColumnAmt
Related Or Exempt Func Income$17,038RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$17,038OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,365,825TotalRevenueColumnAmt
Related Or Exempt Func Income$1,031,167RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$438,101TotalAmt
Program Services$438,101ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$233,268TotalAmt
Program Services$141,220ProgramServicesAmt
Management And General$92,048ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,443TotalAmt
Program Services$11,165ProgramServicesAmt
Management And General$7,278ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$50,899TotalAmt
Program Services$17,974ProgramServicesAmt
Management And General$32,925ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,587TotalAmt
Management And General$8,587ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$39,004TotalAmt
Program Services$32,490ProgramServicesAmt
Management And General$6,514ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,257TotalAmt
Program Services$4,257ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,427TotalAmt
Management And General$4,427ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,354TotalAmt
Management And General$1,354ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Awards$36,732$36,732
Development, training a$32,791$32,791
Equipment and related$31,132$29,625$1,507
Food and venue$21,498$21,285$213

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$28,951TotalAmt
Program Services$23,049ProgramServicesAmt
Management And General$5,902ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$949,444TotalAmt
Program Services$788,689ProgramServicesAmt
Management And General$160,755ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$886,654BOYAmt
EOY$861,552EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$9,413EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$19,966BOYAmt
EOY$19,152EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$44,223BOYAmt
EOY$42,944EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,124LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,124LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,100,581BOYAmt
EOY$3,545,943EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,051,424BOYAmt
EOY$4,479,004EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$100,410BOYAmt
EOY$100,894EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$96BOYAmt
EOY$110EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$174,043BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$274,549BOYAmt
EOY$101,004EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,743,942BOYAmt
EOY$4,344,459EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$32,933BOYAmt
EOY$33,541EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,776,875BOYAmt
EOY$4,378,000EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,051,424BOYAmt
EOY$4,479,004EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$416,381ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$124,857NetUnrlzdGainsLossesInvstAmt
Investment Expense$59,887InvestmentExpenseAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$278,989CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$267,019CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$216,212CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$463,461CurrentTaxYearMinus1YearAmt
Current Tax Year$334,658CurrentTaxYearAmt
Total$1,560,339TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$954,725CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$437,102CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$181,308CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$657,905CurrentTaxYearMinus1YearAmt
Current Tax Year$755,930CurrentTaxYearAmt
Total$2,986,970TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,233,714CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$704,121CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$397,520CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,121,366CurrentTaxYearMinus1YearAmt
Current Tax Year$1,090,588CurrentTaxYearAmt
Total$4,547,309TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,547,309PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,922CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$93,681CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$75,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$92,838CurrentTaxYearMinus1YearAmt
Current Tax Year$163,016CurrentTaxYearAmt
Total$519,567TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,922CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$93,681CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$75,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$92,838CurrentTaxYearMinus1YearAmt
Current Tax Year$163,016CurrentTaxYearAmt
Total$519,567TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$8,778CurrentTaxYearMinus1YearAmt
Current Tax Year$17,038CurrentTaxYearAmt
Total$25,816TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,328,636CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$797,802CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$472,630CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,222,982CurrentTaxYearMinus1YearAmt
Current Tax Year$1,270,642CurrentTaxYearAmt
Total$5,092,692TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.89290PublicSupportCY509Pct
Public Support PY5090.92890PublicSupportPY509Pct
Investment Income CY0.10200InvestmentIncomeCYPct
Investment Income PY0.06940InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,124OtherCostOrOtherBasisAmt
Depreciation$6,124DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$1,550,569TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$124,857NetUnrealizedGainsInvstAmt
Other Revenue$59,887OtherRevenueAmt
Revenue Not Reported$184,744RevenueNotReportedAmt
Revenue Subtotal$1,365,825RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,365,825TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$949,444TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$949,444ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$949,444TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart XI, Line 2d - Other Adjustments:FormAndLineReferenceDesc
ExplanationINVESTMENT EXPENSES 59887.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (13 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescPurpose Of GrantPurposeOfGrantTxt
PLEASANTON SEA HAWKS INC
PO BOX 1675PLEASANTONCA94566942556838501(C)(3)$11,213$0CASH GRANTATHLETE TRAVEL SUPPORT
WALNUT CREEK AQUABEARS
PO BOX 3462WALNUT CREEKCA94598941693715501(C)(3)$5,900$0CASH GRANTATHLETE TRAVEL SUPPORT
QUICKSILVER SWIMMING
PO BOX 36205SAN JOSECA95158453142323501(C)(3)$11,138$0CASH GRANTATHLETE TRAVEL SUPPORT
ORINDA AQUATICS INC
PO BOX 2304ORINDACA94563680372253501(C)(3)$11,225$0CASH GRANTATHLETE TRAVEL SUPPORT
TERRAPINS SWIM TEAM
4180 TREAT BLVD SUITE KCONCORDCA94518680106032501(C)(3)$6,500$0CASH GRANTATHLETE TRAVEL SUPPORT
MAXWELL BYERS
14 SUMMIT DRIVECORTE MADERACA94925$13,625$0CASH GRANTATHLETE TRAVEL SUPPORT
ALTO SWIM CLUB LLC
3159 EL CAMINO REALPALO ALTOCA94306473803901$5,100$0CASH GRANTATHLETE TRAVEL SUPPORT
BURLINGAME AQUATIC CLUB INC
PO BOX 281BURLINGAMECA94011943385614501(C)(3)$10,613$0CASH GRANTATHLETE TRAVEL SUPPORT
PALO ALTO SWIM CLUB
PO BOX 50340PALO ALTOCA94303941549738501(C)(3)$33,050$0CASH GRANTATHLETE TRAVEL SUPPORT
OAKLAND COMMUNITY POOL PROJECT
4096 PIEDMONT AVEOAKLANDCA94611943392697501(C)(3)$7,220$0CASH GRANTDIVERSITY GRANT
CROW CANYON SHARKS SWIM CLUB
722 SILVER LAKE DRIVEDANVILLECA94526300700351501(C)(3)$19,275$0CASH GRANTATHLETE TRAVEL SUPPORT
DANVILLE AQUATICS (DIABLO)
1965 MONO DRIVEMARTINEZCA94553473481470$5,900$0CASH GRANTATHLETE TRAVEL SUPPORT
SANTA CLARA SWIM CLUB
2625 PATRICIA AVESANTA CLARACA95051941422138501(C)(3)$14,738$0CASH GRANTATHLETE TRAVEL SUPPORT
FieldValueIRS element (for citing)
Total501c3 Org10Total501c3OrgCnt
Total Other Org3TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationBOARD REVIEWS AND APPROVES ALL GRANT APPLICATIONS AND ALLOCATES GRANTS BASED ON NEED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2LEO LIN (VICE-CHAIR - OPERATIONS) AND MARIE LIN (BOARD SECRETARY) ARE A MARRIED COUPLE. CLINT BENTON (MEMBER AT LARGE) AND LAURIE BENTON (OFFICE STAFF) ARE A MARRIED COUPLE.
Form 990, Part VI, Section A, line 7bCERTAIN BOARD DIRECTORS HAVE FAMILY MEMBERS WHO ARE ALSO DIRECTORS, OFFICERS, OR KEY EMPLOYEES AS DISCLOSED WITHIN SCHEDULE O.
Form 990, Part VI, Section B, line 11bA COPY OF THE DRAFT FORM 990 IS PROVIDED TO THE TREASURER AND EXECUTIVE ADMINISTRATOR FOR REVIEW AND APPROVAL PRIOR TO FILING.
Form 990, Part VI, Section B, line 12cALL MEMBERS OF THE BOARD OF DIRECTORS SIGN A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERM. EACH BOARD MEETING, THE GENERAL CHAIR ASKS ALL BOARD MEMBERS TO DECLARE ANY CONFLICT OF INTEREST ONCE THE MEETING HAS STARTED,
Form 990, Part VI, Section B, line 15THE BOARD APPROVES COMPENSATION OF THE ORGANIZATION'S KEY EMPLOYEES AND OFFICERS, AS APPLICABLE.
Form 990, Part VI, Section C, line 18PACIFIC SWIMMING MAKES ITS FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part VI, Section C, line 19PACIFIC SWIMMING MAINTAINS A WEBSITE (WWW.PACSWIM.ORG) WHERE ITS GOVERNING DOCUMENTS, POLICIES AND PROCEDURES (INCLUDING THE CONFLICT OF INTEREST POLICY) ARE AVAILABLE TO THE PUBLIC. A COPY OF THE ORGANIZATION'S FINANCIAL STATEMENTS IS AVAILABLE UPON REQUEST BY CONTACTING THE TREASURER (CONTACT INFORMATION IS AVAILABLE ON THE WEBSITE).

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