2018-04-16T14:52:11-07:00 2017-08-31 261508234 WHEELER ACCOUNTANTS LLP 1475 SARATOGA AVE STE 100 SAN JOSE CA 951294951 990 2016-09-01 942701340 PACIFIC SWIMMING PACI 9258256041 1320 WILLOW PASS ROAD STE 655 CONCORD CA 94520 MARY RUDDELL TREASURER 9257872707 2018-03-29 MICHAEL J BRYANT CPA P01568974 4082521800 2018-03-29 CACE634D35D390348DD40F49AF9814A6A745E093 2C130E999DCB11A29B358B3647C51556087A4985 2016 2021-01-29 14:40:06Z X DAVID BENJAMIN 1320 WILLOW PASS ROAD CONCORD CA 94520 1838092 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. 24 24 6 1250 0 404614 365666 713827 705615 39612 199901 25918 18089 1183971 1289271 27955 67521 0 238428 252479 0 0 776711 754966 1043094 1074966 140877 214305 3424792 3789299 78017 75410 3346775 3713889 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 889033 67521 705615 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. 889033 true false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 true 6 true false false false false false false X 24 24 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 655 CONCORD CA 94520 DAVID BENJAMIN GENERAL CHAI 15.00 X X 0 0 0 KYLE KIKUTA CHAIR -AGE G 1.00 X 0 0 0 MARIE LIN SECRETARY 2.00 X X 0 0 0 BRAIN HOLM SENIOR COMM 3.00 X 0 0 0 LEO LIN AT-LARGE MEM 2.00 X 0 0 0 JUDY SEIGRIST REGISTRATION 35.00 X 7200 0 0 JAMES STRETCH CHAIR, ZONE 5.00 X 0 0 0 CLIFF REYDA CHAIR, ZONE 5.00 X 0 0 0 CLINT BENTON PARLIMEMTARI 2.00 X 0 0 0 KEVIN TWOHEY CHAIR, ZONE 5.00 X 0 0 0 JIM MOREFIELD CHAIR, ZONE 5.00 X 0 0 0 DON HEIDARY CLUB DEVELOP 1.00 X 0 0 0 PAM REDDING DISABILITY S 1.00 X 0 0 0 PAUL REIDL ADMIN. REVIE 1.00 X 0 0 0 RICK BEEBE RECORDS CHAI 1.00 X 0 0 0 MARSHA BENJAMIN OPEN WATER C 1.00 X 0 0 0 KENT YOSHIWARA DIVERSITY CO 2.00 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 3.00 X 0 0 0 DEBBIT TUCKER VICE CHAIR-O 10.00 X 0 0 0 MICHAEL DAVIS OFFICIALS CH 5.00 X 0 0 0 CALLA RICHARDS SR ATHLETE R 2.00 X 0 0 0 LAARY RICE MEMBER AT LA 2.00 X 0 0 0 7200 false false false 365666 365666 MEET REVENUES 622749 622749 AGE GROUP PROGRAMS 53476 53476 FAR WESTERNS 21445 21445 CAMPS AND OTHER PROGRAM 7945 7945 705615 72696 72696 665622 538417 127205 127205 127205 8617 10404 -1787 -1787 OTHER REVENUE 15144 15144 CREDIT CARD POINTS REDEMPTION 3000 3000 MARKETING REVENUE 1732 1732 19876 1289271 923605 X 67521 67521 252479 164111 88368 26444 26444 35598 35598 1750 1750 32772 32772 3254 3254 NATIONAL PROGRAM 177963 177963 AGE GROUP EXPENSES 167193 167193 OFFICIAL EXPENSES 67204 67204 EVENTS 56895 56895 185893 184892 1001 1074966 889033 185933 0 857782 1053973 17605 5049 15010 8346 20169 13062 34068 28657 8664 5411 2505562 2703458 3424792 3789299 74348 70655 3669 4755 78017 75410 X 3346775 3713889 3346775 3713889 3424792 3789299 214305 152809 X false true X true false X 1387999 1383129 445494 404614 365666 3986902 679449 661802 845541 739745 734108 3660645 2067448 2044931 1291035 1144359 1099774 7647547 7647547 73611 67426 71578 71518 72696 356829 73611 67426 71578 71518 72696 356829 2141059 2112357 1362613 1215877 1172470 8004376 0.95540 0.95930 0.04000 0.04000 X 34068 28657 5411 5411 PAYROLL LIABILITIES 3841 ACCRUED EXPENSES 914 4755 X 1452483 152808 10404 163212 1289271 1289271 1085370 10404 10404 1074966 1074966 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 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