2020-02-19T14:40:23-06:00 2019-08-31 261508234 WHEELER ACCOUNTANTS LLP 1475 SARATOGA AVE STE 100 SAN JOSE CA 951294951 990 2018-09-01 942701340 PACIFIC SWIMMING PACI 9257872707 1320 WILLOW PASS ROAD SUITE 665 CONCORD CA 94520 MARY RUDDELL TREASURER 9257872707 2020-02-19 MICHAEL J BRYANT CPA P01568974 4082521800 2020-02-19 68.66.129.214 2020-02-19 14:40:23 CS P DBB482A8C7499644E87845792D7BAD54E0A86285 8EEA807663995AA91A4C8BE943BF6DC71FBE46BB 2018 2020-11-06 18:47:13Z DAVID BENJAMIN 1320 WILLOW PASS ROAD SUITE 665 CONCORD CA 94520 2918144 false X WWW.PACSWIM.ORG X 1980 CA THE OBJECTIVES AND PRIMARY PURPOSE OF PACIFIC SWIMMING SHALL BE THE EDUCATION, INSTRUCTION AND TRAINING OF INDIVIDUALS TO DEVELOP AND IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING. 25 25 5 1200 0 320089 278989 867209 818930 243966 98515 34318 33477 1465582 1229911 41879 268105 0 267149 267884 0 0 968691 743589 1277719 1279578 187863 -49667 4115822 4155850 130132 148808 3985690 4007042 X THE OBJECTIVES AND PRIMARY PURPOSE OF PACIFIC SWIMMING SHALL BE THE EDUCATION, INSTRUCTION AND TRAINING OF INDIVIDUALS TO DEVELOP AND IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING. false false 1086140 268105 818930 AGE GROUP (TO AGE 18) SWIMMER COMPETITION AND DEVELOPMENT OPPORTUNITY THROUGH CAMPS: TRAVEL ASSISTANCE TO REGIONAL MEETS; SUPPORT AND SUPERVISION OF LOCAL COMPETITION. SENIOR SWIMMING (PERFORMANCE BASED CLASS) AND ADAPTED SWIMMER COMPETITION AND DEVELOPMENT THROUGH CAMPS AND TRAVEL ASSISTANCE TO NATIONAL MEETS; SUPPORT AND SUPERVISION OF LOCAL COMPETITION. ZONE OPERATION AND MANAGEMENT OF SWIMMING PROGRAMS IN 5 GEOGRAPHIC ZONES TO MEET INDIVIDUALIZED LOCAL COMPETITION NEEDS, INCLUDING 10 ZONE AND LEAGUE CHAMPIONSHIP MEETS, AND PROMULGATION OF INFORMATION AT THE ZONE LEVEL. USA SWIMMING - PASS THROUGH OF ATHLETE, NON-ATHLETE, CLUB AND OTHER MEMBERSHIP DUES COLLECTED ON BEHALF OF AND PAID TO OUR PARENT ORGANIZATION OTHER PROGRAMS INCLUDE DIVERSITY, DISABILITY, OPEN WATER, AND OTHERS. VOLUNTEER MANAGEMENT AND SUPERVISION OF USA SWIMMING PROGRAMS IN NORTHERN CALIFORNIA AREA FOR 130 CLUBS; NON-ATHLETES (COACHES, OFFICIALS AND OTHER VOLUNTEERS) AND ATHLETES. 1086140 true false false false false false false false false false true false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 18 0 true 5 true false false false false false false false false X 25 25 true false false false false false true true true false true true true true true true true true true true false CA X X MARY A RUDDELL TREASURER 9257872707 1320 WILLOW PASS ROAD STE 665 CONCORD CA 94520 DAVID BENJAMIN GENERAL CHAI 15.00 X X 0 0 0 CURTIS KIKUTA AT-LARGE MEM 3.00 X 0 0 0 MARIE LIN SECRETARY 3.00 X X 0 0 0 ALLISON BEEBE SENIOR CHAIR 3.00 X 0 0 0 LEO LIN AT-LARGE MEM 1.00 X 0 0 0 JUDY SIEGRIST REGISTRATION 40.00 X 4800 0 0 JIM STRETCH CHAIR, ZONE 5.00 X 0 0 0 MARK TALIAFERRO CHAIR, ZONE 5.00 X 0 0 0 KEVIN TWOHEY CHAIR, ZONE 5.00 X 0 0 0 JIM MOREFIELD CHAIR, ZONE 5.00 X 0 0 0 PAM REDDING DISABILITY S 1.00 X 0 0 0 PAUL REIDL ADMIN. REVIE 1.00 X 0 0 0 KENT YOSHIWARA DIVERSITY CO 5.00 X 0 0 0 JAY ROWLAND AT-LARGE MEM 2.00 X 0 0 0 MARY RUDDELL TREASURER 39.00 X X 0 0 0 VERONICA HERNANDEZ VICE CHAIR-D 6.00 X 0 0 0 DEBBI TUCKER VICE CHAIR-O 6.00 X 0 0 0 MICHAEL DAVIS OFFICIAL CHA 8.00 X 0 0 0 LARRY RICE MEMBER AT LA 1.00 X 0 0 0 WILLIAM CHONG AUDIT CHAIR 2.00 X 0 0 0 MIKE PICCARDO MEMBER AT LA 2.00 X 0 0 0 PETER MCNAMARA CHAIR ZONE 2 5.00 X 0 0 0 ROBERT MITCHELL SR ATHLETE R 3.00 X 0 0 0 KYLE KIKUTA AGE GROUP CH 3.00 X 0 0 0 GRACE TRAMACK JR ATHLETE R 3.00 X 0 0 0 4800 false false false 278989 278989 MEET REVENUES 730495 730495 AGE GROUP PROGRAMS 79620 79620 CAMPS AND OTHER PROGRAM 8815 8815 818930 94922 94922 1684430 1680837 3593 3593 3593 5843 7396 -1553 -1553 OTHER REVENUE 29340 29340 CREDIT CARD POINTS REDEMPTION 4590 4590 MARKETING REVENUE 1100 1100 35030 1229911 950922 X 268105 268105 4800 4800 263084 169325 93759 31074 31074 33842 33842 1275 1275 32538 32538 2029 2029 AGE GROUP EXPENSES 182065 182065 EVENTS 117682 117682 MEET EXPENSES 91170 91170 OFFICIAL EXPENSES 69224 69224 182690 181740 950 1279578 1086140 193438 0 1128606 765759 14744 17382 12991 11019 30883 23941 34068 33327 2770 741 2925828 3337008 4115822 4155850 52581 58699 77551 90109 130132 148808 X 3985690 4007042 3985690 4007042 4115822 4155850 X -49667 71019 X true X false false X 445494 404614 365666 320089 278989 1814852 845541 739745 734108 997899 954725 4272018 1291035 1144359 1099774 1317988 1233714 6086870 6086870 71578 71518 72696 94922 310714 71578 71518 72696 94922 310714 1362613 1215877 1172470 1317988 1328636 6397584 0.95140 0.96060 0.05000 0.04000 X 34068 33327 741 741 ACCRUED EXPENSES 86463 PAYROLL LIABILITIES 3060 USE TAX PAYABLE 586 90109 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. PER GAAP, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, THEY WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX. NO INTEREST OR PENALTIES WERE ACCRUED AS OF ADOPTION OF THE STANDARD. true OAKLANTIS SWIM TEAM 4905 MANILA AVE OAKLAND CA 94609 474404482 501C3 11900 DIVERSITY GRANT ARMADA BOOSTER CLUB INC PO BOX 5479 RICHMOND CA 94805 822901504 501C3 8000 DIVERSITY GRANT BURLINGAME AQUATIC CLUB PO BOX 281 BURLINGAME CA 94011 943385614 501C3 6350 TRVL SUPP ATHLETES CROW CANYON SHARKS 711 SILVER LAKE DR DANVILLE CA 94526 300700351 7650 TRVL SUPP ATHLETES LAKERIDGE SWIM TEAM PO BOX 9233 RENO NV 89507 880312229 501C3 5500 TRVL SUPP ATHLETES MARIN PIRATES 22 CARONA CT NAVATO CA 94945 270464597 5800 TRVL SUPP ATHLETES NORTH BAY AQUATICS 9 SCENIC RD FAIRFAX CA 94930 562334651 501C3 14100 TRVL SUPP ATHLETES ORINDA AQUATICS PO BOX 2304 ORINDA CA 94563 680372253 501C3 49875 HOST SBSDY/TRVL SUPP PALO ALTO STANFORD AQUATICS PO BOX 50340 PALO ALTO CA 94303 941549738 501C3 11075 TRVL SUPP ATHLETES PEAK SWIMMING 12230 SARATOGA-SUNNYVALE RD SARATOGA CA 95070 272115706 501C3 7900 TRVL SUPP ATHLETES PLEASANTON SEAHAWKS INC PO BOX 1675 PLEASANTON CA 94566 942556838 501C3 5200 TRVL SUPP ATHLETES QUICKSILVER PO BOX 36205 SAN JOSE CA 95158 453142323 501C3 11100 TRVL SUPP ATHLETES SANTA CLARA SWIM CLUB 2625 PATRICIA DR SANTA CLARA CA 95051 941432138 501C3 55175 HOST SBSDY/TRVL SUPP WALNUT CREEK AQUA BEARS PO BOX 3462 WALNUT CREEK CA 94598 940464597 501C3 5650 TRVL SUPP ATHLETES FORM 990 FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES PACIFIC SWIMMING SHALL PROMOTE SWIMMING FOR THE BENEFIT OF SWIMMERS OF ALL AGES AND ABILITIES IN ACCORDANCE WITH ITS BYLAWS, POLICIES AND PROCEDURES. FORM 990, PAGE 2, PART III, LINE 4A AGE GROUP (TO AGE 18) SWIMMER COMPETITION AND DEVELOPMENT OPPORTUNITY THROUGH CAMPS: TRAVEL ASSISTANCE TO REGIONAL MEETS; SUPPORT AND SUPERVISION OF LOCAL COMPETITION. SENIOR SWIMMING (PERFORMANCE BASED CLASS) AND ADAPTED SWIMMER COMPETITION AND DEVELOPMENT THROUGH CAMPS AND TRAVEL ASSISTANCE TO NATIONAL MEETS; SUPPORT AND SUPERVISION OF LOCAL COMPETITION. ZONE OPERATION AND MANAGEMENT OF SWIMMING PROGRAMS IN 5 GEOGRAPHIC ZONES TO MEET INDIVIDUALIZED LOCAL COMPETITION NEEDS, INCLUDING 10 ZONE AND LEAGUE CHAMPIONSHIP MEETS, AND PROMULGATION OF INFORMATION AT THE ZONE LEVEL. USA SWIMMING - PASS THROUGH OF ATHLETE, NON-ATHLETE, CLUB AND OTHER MEMBERSHIP DUES COLLECTED ON BEHALF OF AND PAID TO OUR PARENT ORGANIZATION OTHER PROGRAMS INCLUDE DIVERSITY, DISABILITY, OPEN WATER, AND OTHERS. VOLUNTEER MANAGEMENT AND SUPERVISION OF USA SWIMMING PROGRAMS IN NORTHERN CALIFORNIA AREA FOR 130 CLUBS; NON-ATHLETES (COACHES, OFFICIALS AND OTHER VOLUNTEERS) AND ATHLETES. FORM 990, PAGE 6, PART VI, LINE 2 CURTIS KIKUTA KYLE KIKUTA AT LARGE MEM AGE GROUP CH FATHER AND SON CINDY ROWLAND JAY ROWLAND EXEC. ADMIN. MEMBER AT LA MARRIED COUPLE LEO LIN MARIE LIN MEMBER AT LA BOARD SECRET MARRIED COUPLE CLINT BENTON LAURIE BENTON PARLIMENTAR OFFICE STAFF MARRIED COUPLE FORM 990, PAGE 6, PART VI, LINE 7B ONLY THE ELECTED AND APPOINTED BOARD MEMBERS ARE ENTILTLED TO A VOTE MONTHLY. AT THE HOUSE OF DELEGATES(NOVEMBER AND MAY/JUNE) EACH MEMBER CLUB IS ENTITLED TO VOTE. FORM 990, PAGE 6, PART VI, LINE 11B SECTION C DISCLOSURE 19 PACIFIC SWIMMING MAINTAINS A WEBSITE WWW.PACSWIM.ORG WHERE ITS GOVERNING DOCUMENTS, BYLAWS, RULES AND REGULATIONS AND POLICIES AND PROCEDURES ARE ACCESSIBLE TO MEMBERS AND PUBLIC. A COPY OF CONFLICT OF INTEREST POLICY IS CONTAINED IN THE POLICIES AND PROCEDURES DOCUMENT OF THE ORGANIZATION, AVAILABLE ON ITS WEBSITE. THE FINANCIAL STATEMENTS ARE MAINTAINED BY THE TREASURER. A COPY OF THE FINANCIAL STATEMENTS AND THE IRS FORM 990 IS AVAILABLE TO MEMBERS AND THE PUBLIC BY REQUESTING IT FROM THE TRESURER. INSTRUCTIONS AND CONTACT INFORMATION ARE AVAILABLE ON THE PACIFIC SWIMMING WEBSITE- WWW.PACSWIM.ORG FORM 990, PAGE 6, PART VI, LINE 12C PART VI-GOVERANCE, MANAGEMENT AND DISCLOSURE SECTION B POLICIES 12C THE BOD ADOPTED A CONFLICT OF INTEREST STATEMENT TO BE SIGNED ANNUALLY EACH YEAR. THE SECRETARY IS RESPONSIBLE FOR COLLECTING AND MONITORING THAT ALL MEMBERS HAVE TURNED A SIGNED FORM EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD APPROVES COMPENSATION OF THE ORGANIZATION'S TOP OFFICIAL. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD APPROVES COMPENSATION OF THE ORGANIZATTION'S OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 SECTION C DISCLOSURE 19 PACIFIC SWIMMING MAINTAINS A WEBSITE WWW.PACSWIM.ORG WHERE ITS GOVERNING DOCUMENTS, BYLAWS, RULES AND REGULATIONS AND POLICIES AND PROCEDURES ARE ACCESSIBLE TO MEMBERS AND PUBLIC. A COPY OF CONFLICT OF INTEREST POLICY IS CONTAINED IN THE POLICIES AND PROCEDURES DOCUMENT OF THE ORGANIZATION, AVAILABLE ON ITS WEBSITE. THE FINANCIAL STATEMENTS ARE MAINTAINED BY THE TREASURER. A COPY OF THE FINANCIAL STATEMENTS AND THE IRS FORM 990 IS AVAILABLE TO MEMBERS AND THE PUBLIC BY REQUESTING IT FROM THE TRESURER. INSTRUCTIONS AND CONTACT INFORMATION ARE AVAILABLE ON THE PACIFIC SWIMMING WEBSITE- WWW.PACSWIM.ORG FORM 990, PART IX, LINE 24E VOLUNTEER EXPENSES 46,358 0 0 NATIONAL PROGRAM 32,592 0 0 CAMP EXPENSES 27,325 0 0 SPECIAL PROJECT 25,881 0 0 EQUIPMENT 18,253 0 0 DIVERSITY 12,152 0 0 CHAIR EXPENSE 9,879 0 0 CONTRACT 9,300 0 0 FOREIGN TAXES PAID 0 950 0 TOTAL 181,740 950 0 FORM 990, PART XI, LINE 9 COGS 0 COGS 0