USA SWIMMING INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
USA SWIMMING INC (EIN 94-2701340)
Tax period
2021-09-01 to 2022-08-31
Filed
2023-04-11
IRS object ID
202301019349301760
Schema version
2021v4.2
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)
Return2023-04-11T20:22:34-05:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

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 Begin2021-09-01TaxPeriodBeginDt

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
Signature2023-04-11SignatureDt
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

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 Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
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$2,792,125GrossReceiptsAmt
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 Body29VotingMembersGoverningBodyCnt
Voting Members Independent29VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers400TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$216,212PYContributionsGrantsAmt
CY Contributions Grants$463,461CYContributionsGrantsAmt
PY Program Service Revenue$181,323PYProgramServiceRevenueAmt
CY Program Service Revenue$657,962CYProgramServiceRevenueAmt
PY Investment Income$295,463PYInvestmentIncomeAmt
CY Investment Income$153,301CYInvestmentIncomeAmt
PY Other Revenue-$9,336PYOtherRevenueAmt
CY Other Revenue$8,721CYOtherRevenueAmt
PY Total Revenue$683,662PYTotalRevenueAmt
CY Total Revenue$1,283,445CYTotalRevenueAmt
PY Grants And Similar Paid$114,416PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$253,850CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$227,103PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$232,846CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$85,552PYOtherExpensesAmt
CY Other Expenses$181,892CYOtherExpensesAmt
PY Total Expenses$427,071PYTotalExpensesAmt
CY Total Expenses$668,588CYTotalExpensesAmt
PY Revenues Less Expenses$256,591PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$614,857CYRevenuesLessExpensesAmt
Total Assets BOY$4,330,217TotalAssetsBOYAmt
Total Assets EOY$4,051,424TotalAssetsEOYAmt
Total Liabilities BOY$560,152TotalLiabilitiesBOYAmt
Total Liabilities EOY$274,549TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,770,065NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,776,875NetAssetsOrFundBalancesEOYAmt
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$508,912ExpenseAmt
Grant$253,850GrantAmt
DescSEE SCHEDULE O.DURING THE CURRENT FISCAL YEAR, WE WERE ABLE TO RE-INSTITUTE A NUMBER OF ACTIVITIES THAT HAD BEEN CANCELLED BECAUSE OF COVID, INCLUDING ALL OF OUR CHAMPIONSHIP MEETS AND MOST OF OUR ALL-STAR TRAVEL TEAM ACTIVITIES. WE WERE ABLE TO INCREASE THE NUMBER OF MEETS HELD BY MORE THAN 100 COMPARED TO OUR PRIOR FISCAL YEAR. WE OFFERED A NUMBER OF SMALL CLINICS TO KEEP EDUCATING OUR VOLUNTEERS WITHOUT RISKING THEIR HEALTH AND GREW OUR VOLUNTEER BASE OF OFFICIALS. WE SUPPORTED COACHES AND ATHLETE VOLUNTEERS TO TRAVEL TO AN IN-PERSON USA SWIMMING WORKSHOP THAT SUPPORTED EDUCATIONAL OPPORTUNITIES FOR ATHLETES AND COACHES. WE CONTINUE TO INCREASE OUR ATHLETE REPRESENTATION IN OUR ORGANIZATIONAL GOVERNANCE AND HOSTED OUR SECOND ATHLETE LEADERSHIP SUMMIT. WE FOSTERED DISCUSSIONS OF ATHLETE MENTAL HEALTH AND SUPPORTING ATHLETES DURING OUR TIME OF RECOVERY. OUR VOLUNTEER AND ATHLETE ENGAGEMENT HAS BEEN IMPROVING AS WE CONTINUE TO RECOVER FROM COVID IMPACTS.Desc
Total Program Service Expenses$508,912TotalProgramServiceExpensesAmt
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
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 Members29GoverningBodyVotingMembersCnt
Independent Voting Member29IndependentVotingMemberCnt
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 (29 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID COTTAM
GENERAL CHAIR20.00Yes (X)Yes (X)$0$0$0
LEO LIN
ADMINISTRATIVE VICE CHAIR6.00Yes (X)Yes (X)$0$0$0
VERONICA HERNANDEZ
PROGRAM OPERATIONS VICE CHAIR6.00Yes (X)Yes (X)$0$0$0
MARIE LIN
SECRETARY2.00Yes (X)Yes (X)$0$0$0
MARY RUDDELL
FINANCE VICE CHAIR20.00Yes (X)Yes (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
ERIC SCALISE
PROGRAM DEVELOPMENT VICE CHAIR5.00Yes (X)$0$0$0
TONY DALY
SENIOR CHAIR2.00Yes (X)$0$0$0
KYLE KIKUTA
AGE GROUP CHAIR3.00Yes (X)$0$0$0
LAURA MITCHELL
Z1N CHAIR5.00Yes (X)$0$0$0
MARK TALIAFERRO
Z1S CHAIR5.00Yes (X)$0$0$0
RANDY PERERSOLI
TREASURER5.00Yes (X)$0$0$0
KEVIN TWOHEY
Z3 CHAIR5.00Yes (X)$0$0$0
JIM MOREFIELD
Z4 CHAIR5.00Yes (X)$0$0$0
PHIL GRANT
OFFICIAL CHAIR8.00Yes (X)$0$0$0
MARK RYAN
Z2 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
AIDAN PFLIEGER
SR. ATHLETE REPRESENTATIVE8.00Yes (X)$0$0$0
ANIKA NAGPAL
JR. ATHLETE REPRESENTATIVE6.00Yes (X)$0$0$0
KELLY CROWLEY
DISABILITY CHAIR1.00Yes (X)$0$0$0
GABRIEL CUEVA
ZONE 3 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
LILY STRUMPF
ZONE 2 ATHLETE REPRESENTAT1.00Yes (X)$0$0$0
CARLOS TORRES
ZONE 4 ATHLETE REPRESENTAT1.00Yes (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$335,652MembershipDuesAmt
Government Grants$122,309GovernmentGrantsAmt
All Other Contributions$5,500AllOtherContributionsAmt
Total Contributions$463,461TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEET REVENUE713940$609,740$609,740
OTHER PROGRAM713940$48,222$48,222
FieldValueIRS element (for citing)
Total Program Service Revenue$657,962TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$99,402TotalRevenueColumnAmt
Related Or Exempt Func Income$99,402RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,556,899SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,503,000SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$53,899SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$53,899TotalRevenueColumnAmt
Related Or Exempt Func Income$53,899RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$5,623GrossSalesOfInventoryAmt
Cost Of Goods Sold$5,680CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$57TotalRevenueColumnAmt
Related Or Exempt Func Income-$57RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business713940BusinessCd
Total Revenue Column$8,778TotalRevenueColumnAmt
Related Or Exempt Func Income$8,778RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,778OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,283,445TotalRevenueColumnAmt
Related Or Exempt Func Income$819,984RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$253,850TotalAmt
Program Services$253,850ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$215,372TotalAmt
Program Services$129,094ProgramServicesAmt
Management And General$86,278ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$541TotalAmt
Program Services$324ProgramServicesAmt
Management And General$217ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,933TotalAmt
Program Services$10,150ProgramServicesAmt
Management And General$6,783ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$43,669TotalAmt
Program Services$13,136ProgramServicesAmt
Management And General$30,533ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,612TotalAmt
Program Services$2,883ProgramServicesAmt
Management And General$3,729ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,383TotalAmt
Management And General$5,383ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$36,349TotalAmt
Program Services$29,498ProgramServicesAmt
Management And General$6,851ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$15,471TotalAmt
Management And General$15,471ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,125TotalAmt
Management And General$1,125ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Awards$25,968$25,968
Equipment and related$23,755$21,515$2,240
Food and venue$12,163$12,163
Development, training a$8,869$8,869

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,528TotalAmt
Program Services$1,462ProgramServicesAmt
Management And General$1,066ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$668,588TotalAmt
Program Services$508,912ProgramServicesAmt
Management And General$159,676ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$658,500BOYAmt
EOY$886,654EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$722BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$5,232BOYAmt
EOY$19,966EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$17,348BOYAmt
EOY$44,223EOYAmt
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$3,648,415BOYAmt
EOY$3,100,581EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,330,217BOYAmt
EOY$4,051,424EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$41,957BOYAmt
EOY$100,410EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$43,952BOYAmt
EOY$96EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$474,243BOYAmt
EOY$174,043EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$560,152BOYAmt
EOY$274,549EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,730,876BOYAmt
EOY$3,743,942EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$39,189BOYAmt
EOY$32,933EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,770,065BOYAmt
EOY$3,776,875EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,330,217BOYAmt
EOY$4,051,424EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$614,857ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$608,047NetUnrlzdGainsLossesInvstAmt
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$320,089CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$278,989CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$267,019CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$216,212CurrentTaxYearMinus1YearAmt
Current Tax Year$463,461CurrentTaxYearAmt
Total$1,545,770TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$997,899CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$954,725CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$437,102CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$181,308CurrentTaxYearMinus1YearAmt
Current Tax Year$657,905CurrentTaxYearAmt
Total$3,228,939TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,317,988CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,233,714CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$704,121CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$397,520CurrentTaxYearMinus1YearAmt
Current Tax Year$1,121,366CurrentTaxYearAmt
Total$4,774,709TotalAmt

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$4,774,709PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$94,922CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$93,681CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$75,110CurrentTaxYearMinus1YearAmt
Current Tax Year$92,838CurrentTaxYearAmt
Total$356,551TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$94,922CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$93,681CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$75,110CurrentTaxYearMinus1YearAmt
Current Tax Year$92,838CurrentTaxYearAmt
Total$356,551TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$8,778CurrentTaxYearAmt
Total$8,778TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,317,988CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,328,636CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$797,802CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$472,630CurrentTaxYearMinus1YearAmt
Current Tax Year$1,222,982CurrentTaxYearAmt
Total$5,140,038TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.92890PublicSupportCY509Pct
Public Support PY5090.93390PublicSupportPY509Pct
Investment Income CY0.06940InvestmentIncomeCYPct
Investment Income PY0.06610InvestmentIncomePYPct
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$675,398TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$608,047NetUnrealizedGainsInvstAmt
Revenue Not Reported-$608,047RevenueNotReportedAmt
Revenue Subtotal$1,283,445RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,283,445TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$668,588TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$668,588ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$668,588TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (9 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescPurpose Of GrantPurposeOfGrantTxt
WALNUT CREEK AQUABEARS
PO BOX 3462WALNUT CREEKCA94598941693715501(C)(3)$6,600$0CASH GRANTATHLETE TRAVEL SUPPORT
QUICKSILVER SWIMMING
PO BOX 36205SAN JOSECA95158453142323501(C)(3)$6,000$0CASH GRANTATHLETE TRAVEL SUPPORT
ORINDA AQUATICS INC
PO BOX 2304ORINDACA94563680372253501(C)(3)$9,700$0CASH GRANTATHLETE TRAVEL SUPPORT
PLEASANTON SEA HAWKS INC
PO BOX 1675PLEASANTONCA94566942556838501(C)(3)$5,400$0CASH GRANTATHLETE TRAVEL SUPPORT
TERRAPINS SWIM TEAM
4180 TREAT BLVD SUITE KCONCORDCA94518680106032501(C)(3)$5,500$0CASH GRANTATHLETE TRAVEL SUPPORTATHLETE TRAVEL SUPPORT
MAXWELL BYERS
14 SUMMIT DRIVECORTE MADERACA94925$5,400$0CASH GRANTATHLETE TRAVEL SUPPORT
ALTO SWIM CLUB LLC
3159 EL CAMINO REALPALO ALTOCA94306473803901$5,600$0CASH GRANTATHLETE TRAVEL SUPPORT
BURLINGAME AQUATIC CLUB INC
PO BOX 281BURLINGAMECA94011943385614501(C)(3)$5,500$0CASH GRANTATHLETE TRAVEL SUPPORT
PALO ALTO SWIM CLUB
PO BOX 50340PALO ALTOCA94303941549738501(C)(3)$9,400$0CASH GRANTATHLETE TRAVEL SUPPORT
FieldValueIRS element (for citing)
Total501c3 Org7Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

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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