NORTH HARFORD SWIM CLUB INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: NORTH HARFORD SWIM CLUB INC (EIN 52-1035316)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-06-07
IRS object ID: 202301589349301290
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-06-07T19:12:32-04:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	743225039	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Leo J Knighton CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	900A South Main Street	AddressLine1Txt
City	Bel Air	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21014	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521035316	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	North Harford Swim Club Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 204	AddressLine1Txt
City	Jarrettsville	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21084	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Lauren Brosh	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	4106924662	PhoneNum
Signature	2023-05-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Leo J Knighton	PreparerPersonNm
PTIN	P00173232	PTIN
Phone	4108937652	PhoneNum
Preparation	2023-05-22	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Lauren Brosh	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3632 Grier Nursery Road	AddressLine1Txt
City	Street	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21154	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$331,749	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.northharfordswimclub.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Activity Or Mission	Family Swim Club	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	33	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$232,407	PYProgramServiceRevenueAmt
CY Program Service Revenue	$294,218	CYProgramServiceRevenueAmt
PY Investment Income	$2	PYInvestmentIncomeAmt
CY Investment Income	$2	CYInvestmentIncomeAmt
PY Other Revenue	$5,052	PYOtherRevenueAmt
CY Other Revenue	$11,221	CYOtherRevenueAmt
PY Total Revenue	$237,461	PYTotalRevenueAmt
CY Total Revenue	$305,441	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$79,519	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$103,046	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$93,505	PYOtherExpensesAmt
CY Other Expenses	$135,162	CYOtherExpensesAmt
PY Total Expenses	$173,024	PYTotalExpensesAmt
CY Total Expenses	$238,208	CYTotalExpensesAmt
PY Revenues Less Expenses	$64,437	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$67,233	CYRevenuesLessExpensesAmt
Total Assets BOY	$357,840	TotalAssetsBOYAmt
Total Assets EOY	$407,767	TotalAssetsEOYAmt
Total Liabilities BOY	$132,881	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$115,575	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$224,959	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$292,192	NetAssetsOrFundBalancesEOYAmt
Mission	Family Swim Club serving approximately 250 families, promotes fellowship, athletic activities and swim safety.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$210,018	ExpenseAmt
Revenue	$254,797	RevenueAmt
Desc	Family Swim Club	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$8,876	ExpenseAmt
Revenue	$21,664	RevenueAmt
Desc	Swim Lessons	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$19,314	ExpenseAmt
Revenue	$17,758	RevenueAmt
Desc	Swim Team	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$238,208	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	33	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Initiation Fees And Cap Contri	$29,100	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$8,174	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953	false	ExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Lauren Brosh	PersonNm
Phone	4104098814	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 204	AddressLine1Txt
City	Jarrettsville	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21084	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Megan Ivy
President	5	0	Yes (X)	Yes (X)	$0	$0	$0
Matt Garland
Vice President	5	0	Yes (X)	Yes (X)	$0	$0	$0
Lauren Brosh
Treasurer	5	0	Yes (X)	Yes (X)	$0	$0	$0
Wendy Freeland
Secretary	5	0	Yes (X)	Yes (X)	$0	$0	$0
Denise Sealy
Director	5	0	Yes (X)		$0	$0	$0
Lauryn Krauch
Director	5	0	Yes (X)		$0	$0	$0
Chris Costic
Director	5	0	Yes (X)		$0	$0	$0
Zach Schmitt
Director	5	0	Yes (X)		$0	$0	$0
Melissa McGraw
Director	5	0	Yes (X)		$0	$0	$0
J Osipowicz
Director	5	0	Yes (X)		$0	$0	$0
W Ploughman
Director	5	0	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	None	PersonNm

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Membership Dues	713990	$264,211	$264,211
Swim Lessons	713990	$21,664	$21,664
Guest Fees	713990	$8,174	$8,174

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$169	TotalRevenueColumnAmt
Related Or Exempt Func Income	$169	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$294,218	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2	TotalRevenueColumnAmt
Exclusion	$2	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$6,198	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$1,096	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,102	TotalRevenueColumnAmt
Exclusion	$5,102	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$31,331	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$25,212	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,119	TotalRevenueColumnAmt
Exclusion	$6,119	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$305,441	TotalRevenueColumnAmt
Related Or Exempt Func Income	$294,218	RelatedOrExemptFuncIncomeAmt
Exclusion	$11,223	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$93,974	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$9,072	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,545	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$59,243	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$6,810	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,319	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,899	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
Pool Fill & Maintenance	$25,924
Swim Team Expense	$3,720
Bank Fees	$379
Uniforms	$635

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,688	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$238,208	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$92,993	BOYAmt
EOY	$107,322	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$525,629	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$225,184	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$264,847	BOYAmt
EOY	$300,445	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$357,840	BOYAmt
EOY	$407,767	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,055	BOYAmt
EOY	$115	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$131,826	BOYAmt
EOY	$115,460	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$132,881	BOYAmt
EOY	$115,575	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$221,259	BOYAmt
EOY	$288,492	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,700	BOYAmt
EOY	$3,700	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$224,959	BOYAmt
EOY	$292,192	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$357,840	BOYAmt
EOY	$407,767	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$67,233	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$48,835	InvestmentCostOrOtherBasisAmt
Book Value	$48,835	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$52,394	InvestmentCostOrOtherBasisAmt
Depreciation	$52,394	DepreciationAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$412,513	InvestmentCostOrOtherBasisAmt
Depreciation	$162,837	DepreciationAmt
Book Value	$249,676	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$11,887	InvestmentCostOrOtherBasisAmt
Depreciation	$9,953	DepreciationAmt
Book Value	$1,934	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$300,445	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part VI, Section B, Line 11b	The Treasurer reviews and approves the Form 990 before the form is filed. A copy is available to all members of the Board of Directors.
Part VI, Section C, Line 19	The swim club holds two general membership meetings a year at which time the Treasurer's report is discussed and made available for review upon request.