USA SWIMMING INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- USA SWIMMING INC (EIN 94-2701340)
- Tax period
- 2016-09-01 to 2017-08-31
- Filed
- 2018-04-16
- IRS object ID
- 201801069349301620
- Schema version
- 2016v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-04-16T14:52:11-07:00 | ReturnTs |
| Tax Period End | 2017-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261508234 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEELER ACCOUNTANTS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1475 SARATOGA AVE STE 100 | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 951294951 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942701340 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC SWIMMING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PACI | BusinessNameControlTxt |
| Phone | 9258256041 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1320 WILLOW PASS ROAD STE 655 | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94520 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY RUDDELL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9257872707 | PhoneNum |
| Signature | 2018-03-29 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL J BRYANT CPA | PreparerPersonNm |
| PTIN | P01568974 | PTIN |
| Phone | 4082521800 | PhoneNum |
| Preparation | 2018-03-29 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | CACE634D35D390348DD40F49AF9814A6A745E093 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2C130E999DCB11A29B358B3647C51556087A4985 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | DAVID BENJAMIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1320 WILLOW PASS ROAD | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94520 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,838,092 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PACSWIM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 1250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $404,614 | PYContributionsGrantsAmt |
| CY Contributions Grants | $365,666 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $713,827 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $705,615 | CYProgramServiceRevenueAmt |
| PY Investment Income | $39,612 | PYInvestmentIncomeAmt |
| CY Investment Income | $199,901 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,918 | PYOtherRevenueAmt |
| CY Other Revenue | $18,089 | CYOtherRevenueAmt |
| PY Total Revenue | $1,183,971 | PYTotalRevenueAmt |
| CY Total Revenue | $1,289,271 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $27,955 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $67,521 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $238,428 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $252,479 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $776,711 | PYOtherExpensesAmt |
| CY Other Expenses | $754,966 | CYOtherExpensesAmt |
| PY Total Expenses | $1,043,094 | PYTotalExpensesAmt |
| CY Total Expenses | $1,074,966 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $140,877 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $214,305 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,424,792 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,789,299 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $78,017 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $75,410 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,346,775 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,713,889 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $889,033 | ExpenseAmt |
| Grant | $67,521 | GrantAmt |
| Revenue | $705,615 | RevenueAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $889,033 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 6 | 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY A RUDDELL TREASURER | PersonNm |
| Phone | 9257872707 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1320 WILLOW PASS ROAD STE 655 | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94520 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVID BENJAMIN | ||||||
| GENERAL CHAI | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KYLE KIKUTA | ||||||
| CHAIR -AGE G | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARIE LIN | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRAIN HOLM | ||||||
| SENIOR COMM | 3.00 | Yes (X) | $0 | $0 | $0 | |
| LEO LIN | ||||||
| AT-LARGE MEM | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY SEIGRIST | ||||||
| REGISTRATION | 35.00 | Yes (X) | $7,200 | $0 | $0 | |
| JAMES STRETCH | ||||||
| CHAIR, ZONE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CLIFF REYDA | ||||||
| CHAIR, ZONE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CLINT BENTON | ||||||
| PARLIMEMTARI | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN TWOHEY | ||||||
| CHAIR, ZONE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JIM MOREFIELD | ||||||
| CHAIR, ZONE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DON HEIDARY | ||||||
| CLUB DEVELOP | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAM REDDING | ||||||
| DISABILITY S | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL REIDL | ||||||
| ADMIN. REVIE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICK BEEBE | ||||||
| RECORDS CHAI | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARSHA BENJAMIN | ||||||
| OPEN WATER C | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENT YOSHIWARA | ||||||
| DIVERSITY CO | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JAY ROWLAND | ||||||
| AT-LARGE MEM | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARY RUDDELL | ||||||
| TREASURER | 39.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VERONICA HERNANDEZ | ||||||
| VICE CHAIR-D | 3.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIT TUCKER | ||||||
| VICE CHAIR-O | 10.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL DAVIS | ||||||
| OFFICIALS CH | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CALLA RICHARDS | ||||||
| SR ATHLETE R | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LAARY RICE | ||||||
| MEMBER AT LA | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $7,200 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $365,666 | MembershipDuesAmt |
| Total Contributions | $365,666 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEET REVENUES | $622,749 | $622,749 |
| AGE GROUP PROGRAMS | $53,476 | $53,476 |
| FAR WESTERNS | $21,445 | $21,445 |
| CAMPS AND OTHER PROGRAM | $7,945 | $7,945 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $705,615 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,696 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,696 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $665,622 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $538,417 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $127,205 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $127,205 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $127,205 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $8,617 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $10,404 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,787 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,787 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| OTHER REVENUE | $15,144 | $15,144 |
| CREDIT CARD POINTS REDEMPTION | $3,000 | $3,000 |
| MARKETING REVENUE | $1,732 | $1,732 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $19,876 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,289,271 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $923,605 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,521 | TotalAmt |
| Program Services | $67,521 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,479 | TotalAmt |
| Program Services | $164,111 | ProgramServicesAmt |
| Management And General | $88,368 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,444 | TotalAmt |
| Management And General | $26,444 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,598 | TotalAmt |
| Management And General | $35,598 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,750 | TotalAmt |
| Management And General | $1,750 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,772 | TotalAmt |
| Management And General | $32,772 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,254 | TotalAmt |
| Program Services | $3,254 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| NATIONAL PROGRAM | $177,963 | $177,963 |
| AGE GROUP EXPENSES | $167,193 | $167,193 |
| OFFICIAL EXPENSES | $67,204 | $67,204 |
| EVENTS | $56,895 | $56,895 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,893 | TotalAmt |
| Program Services | $184,892 | ProgramServicesAmt |
| Management And General | $1,001 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,074,966 | TotalAmt |
| Program Services | $889,033 | ProgramServicesAmt |
| Management And General | $185,933 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $857,782 | BOYAmt |
| EOY | $1,053,973 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,605 | BOYAmt |
| EOY | $5,049 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,010 | BOYAmt |
| EOY | $8,346 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,169 | BOYAmt |
| EOY | $13,062 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,068 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,657 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,664 | BOYAmt |
| EOY | $5,411 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,505,562 | BOYAmt |
| EOY | $2,703,458 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,424,792 | BOYAmt |
| EOY | $3,789,299 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,348 | BOYAmt |
| EOY | $70,655 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,669 | BOYAmt |
| EOY | $4,755 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,017 | BOYAmt |
| EOY | $75,410 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,346,775 | BOYAmt |
| EOY | $3,713,889 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,346,775 | BOYAmt |
| EOY | $3,713,889 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,424,792 | BOYAmt |
| EOY | $3,789,299 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $214,305 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $152,809 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,387,999 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,383,129 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $445,494 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $404,614 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $365,666 | CurrentTaxYearAmt |
| Total | $3,986,902 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $679,449 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $661,802 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $845,541 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $739,745 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $734,108 | CurrentTaxYearAmt |
| Total | $3,660,645 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,067,448 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,044,931 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,291,035 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,144,359 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,099,774 | CurrentTaxYearAmt |
| Total | $7,647,547 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $7,647,547 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $73,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $67,426 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $71,578 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71,518 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $72,696 | CurrentTaxYearAmt |
| Total | $356,829 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $73,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $67,426 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $71,578 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71,518 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $72,696 | CurrentTaxYearAmt |
| Total | $356,829 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,141,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,112,357 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,362,613 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,215,877 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,172,470 | CurrentTaxYearAmt |
| Total | $8,004,376 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95540 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95930 | PublicSupportPY509Pct |
| Investment Income CY | 0.04000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,068 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,657 | DepreciationAmt |
| Book Value | $5,411 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,411 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PAYROLL LIABILITIES | $3,841 |
| ACCRUED EXPENSES | $914 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,755 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,452,483 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $152,808 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $10,404 | OtherRevenueAmt |
| Revenue Not Reported | $163,212 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,289,271 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,289,271 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,085,370 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $10,404 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $10,404 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,074,966 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,074,966 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | 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. FOR THE YEARS ENDED AUGUST 31, 2017 AND 2016, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED AUGUST 31, 2017 AND 2016. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES FOR INCOME TAX RETURNS FILED IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE TAX YEARS THAT REMAIN SUBJECT TO POTENTIAL EXAMINATION FOR THE U.S. FEDERAL JURISDICTION ARE AUGUST 31, 2014 AND FORWARD. THE STATE OF CALIFORNIA TAX JURISDICTION RETURNS SUBJECT TO POTENTIAL EXAMINATION FOR TAX YEARS ARE DECEMBER 31, 2013 AND FORWARD. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | COGS 10,404 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | COGS 10,404 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | 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 | DAVID BENJAMIN MARSHA BENJAMIN ZONE 2 CHAIR OPENWTR CHR MARRIED COUPLE 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 ORGANIZATTION'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 | MEET EXPENSES 50,986 0 0 VOLUNTEER EXPENSES 43,317 0 0 DIVERSITY 30,731 0 0 CAMP EXPENSES 26,885 0 0 EQUIPMENT 16,158 0 0 CHAIR EXPENSE 9,615 0 0 CONTRACT 7,200 0 0 FOREIGN TAXES PAID 0 1,001 0 TOTAL 184,892 1,001 0 |
| FORM 990, PART XI, LINE 9 | COGS 10,404 COGS -10,404 |
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