USA SWIMMING INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- USA SWIMMING INC (EIN 94-2701340)
- Tax period
- 2014-09-01 to 2015-08-31
- Filed
- 2016-02-09
- IRS object ID
- 201600409349301785
- Schema version
- 2014v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-09T19:13:23-06:00 | ReturnTs |
| Tax Period End | 2015-08-31 | 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 | LMGW CERTIFIED PUBLIC 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 | 2014-09-01 | 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 | 4533 TUOLUMNE WAY | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94521 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY A RUDDELL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9258256041 | PhoneNum |
| Signature | 2016-01-29 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL J BRYANT CPA | PreparerPersonNm |
| PTIN | P01568974 | PTIN |
| Phone | 4082521800 | PhoneNum |
| Preparation | 2016-02-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN BITTER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2625 PATRICIA DRIVE | AddressLine1Txt |
| City | SANTA CLARA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94513 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,638,244 | 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 | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 32 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 1250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $100,790 | PYContributionsGrantsAmt |
| CY Contributions Grants | $445,494 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $474,122 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $818,965 | CYProgramServiceRevenueAmt |
| PY Investment Income | $122,033 | PYInvestmentIncomeAmt |
| CY Investment Income | $347,209 | CYInvestmentIncomeAmt |
| PY Other Revenue | $16,749 | PYOtherRevenueAmt |
| CY Other Revenue | $26,576 | CYOtherRevenueAmt |
| PY Total Revenue | $713,694 | PYTotalRevenueAmt |
| CY Total Revenue | $1,638,244 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $25,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $77,120 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $138,684 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $602,078 | PYOtherExpensesAmt |
| CY Other Expenses | $875,643 | CYOtherExpensesAmt |
| PY Total Expenses | $704,198 | PYTotalExpensesAmt |
| CY Total Expenses | $1,014,327 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $9,496 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $623,917 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,825,449 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,107,492 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,802 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $65,264 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,772,647 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,042,228 | 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 | $836,937 | ExpenseAmt |
| 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 135 CLUBS- NON-ATHLETES (COACHES, OFFICIALS AND OTHER VOLUNTEERS) AND ATHLETES. | Desc |
| Total Program Service Expenses | $836,937 | 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 |
| 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 | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 4 | 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 | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 32 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | 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 | 9258256041 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4533 TUOLUMNE WAY | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94521 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN BITTER | ||||||
| GENERAL CHAI | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARIE LIN | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARY RUDDELL | ||||||
| TREASURER | 39.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LEO LIN | ||||||
| PROG OPS VIC | 10.00 | Yes (X) | $0 | $0 | $0 | |
| LEHLA IRWIN | ||||||
| PROG DEV VIC | 3.00 | Yes (X) | $0 | $0 | $0 | |
| PEGGY RAMIREZ | ||||||
| AUDIT & BUDG | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DARRYL WOO | ||||||
| BOARD OF REV | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VERONICA HERNANDEZ | ||||||
| AT-LARGE MEM | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID COTTAM | ||||||
| AT-LARGE MEM | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANDRE SALLES-CUNHA | ||||||
| AT-LARGE MEM | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PHIL HARTER | ||||||
| AT-LARGE MEM | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HELEN GARCIA | ||||||
| AT-LARGE MEM | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DON HEIDARY | ||||||
| SENIOR COMM | 3.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE HURKO | ||||||
| AGE GROUP CO | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOM EVERS | ||||||
| SENIOR COACH | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JON PALLESEN | ||||||
| AGE GROUP CO | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENT YOSHIWARA | ||||||
| DIVERSITY CO | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAM REDDING | ||||||
| DISABILITY C | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER MALICK | ||||||
| CAMPS COMM C | 4.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE CLEVELAND | ||||||
| SCHEDULE COM | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARCIA BENJAMIN | ||||||
| OPEN WATER C | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN MALICK | ||||||
| OFFICIALS CH | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL PICCARDO | ||||||
| ZONE 1 SOUTH | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY RICE | ||||||
| ZONE 1 NORTH | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID BENJAMIN | ||||||
| ZONE 2 CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN TWOHEY | ||||||
| ZONE 3 CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JIM MOREFIELD | ||||||
| ZONE 4 CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JUDY SEIGRIST | ||||||
| REGISTRATION | 35.00 | Yes (X) | $0 | $0 | $0 | |
| CLINT BENTON | ||||||
| PARLIMEMTARI | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DANICA BURGE | ||||||
| CLUB DEV CHA | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICK BEEBE | ||||||
| RECORDS CHAI | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHALA ROAN | ||||||
| SR ATHLETE R | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $445,494 | MembershipDuesAmt |
| Total Contributions | $445,494 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEET REVENUES | $681,415 | $681,415 |
| AGE GROUP PROGRAMS | $123,255 | $123,255 |
| CAMPS AND OTHER PROGRAM | $14,295 | $14,295 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $818,965 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,578 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $71,578 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $857,695 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $582,064 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $275,631 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $275,631 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $275,631 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| OTHER REVENUE | $22,226 | $22,226 |
| CREDIT CARD POINTS REDEMPTION | $4,000 | $4,000 |
| MARKETING REVENUE | $350 | $350 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $26,576 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,638,244 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,192,750 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,684 | TotalAmt |
| Program Services | $87,162 | ProgramServicesAmt |
| Management And General | $51,522 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,127 | TotalAmt |
| Management And General | $24,127 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,488 | TotalAmt |
| Management And General | $55,488 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,566 | TotalAmt |
| Management And General | $4,566 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,569 | TotalAmt |
| Management And General | $31,569 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,513 | TotalAmt |
| Program Services | $2,513 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| AGE GROUP EXPENSES | $259,260 | $259,260 |
| NATIONAL PROGRAM | $224,797 | $224,797 |
| OFFICIAL EXPENSES | $44,376 | $44,376 |
| MEET EXPENSES | $43,401 | $43,401 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,546 | TotalAmt |
| Program Services | $175,428 | ProgramServicesAmt |
| Management And General | $10,118 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,014,327 | TotalAmt |
| Program Services | $836,937 | ProgramServicesAmt |
| Management And General | $177,390 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $444,496 | BOYAmt |
| EOY | $652,855 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,670 | BOYAmt |
| EOY | $8,500 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,210 | BOYAmt |
| EOY | $7,102 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,894 | BOYAmt |
| EOY | $21,801 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,068 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,578 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,447 | BOYAmt |
| EOY | $10,490 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,334,732 | BOYAmt |
| EOY | $2,406,744 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,825,449 | BOYAmt |
| EOY | $3,107,492 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,102 | BOYAmt |
| EOY | $65,059 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,700 | BOYAmt |
| EOY | $205 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,802 | BOYAmt |
| EOY | $65,264 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,772,647 | BOYAmt |
| EOY | $3,042,228 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,772,647 | BOYAmt |
| EOY | $3,042,228 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,825,449 | BOYAmt |
| EOY | $3,107,492 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $623,917 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$354,336 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| 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 | $1,088,287 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,248,019 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,387,999 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,383,129 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $445,494 | CurrentTaxYearAmt |
| Total | $5,552,928 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $541,334 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $664,466 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $679,449 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $661,802 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $917,119 | CurrentTaxYearAmt |
| Total | $3,464,170 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,629,621 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,912,485 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,067,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,044,931 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,362,613 | CurrentTaxYearAmt |
| Total | $9,017,098 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $9,017,098 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $139,416 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $75,183 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,426 | CurrentTaxYearMinus1YearAmt |
| Total | $355,636 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $139,416 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $75,183 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,426 | CurrentTaxYearMinus1YearAmt |
| Total | $355,636 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,769,037 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,987,668 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,141,059 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,112,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,362,613 | CurrentTaxYearAmt |
| Total | $9,372,734 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96210 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97910 | PublicSupportPY509Pct |
| Investment Income CY | 0.04000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02000 | 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 | $23,924 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,678 | DepreciationAmt |
| Book Value | $2,246 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,144 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,900 | DepreciationAmt |
| Book Value | $8,244 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,490 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 | FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES (CONTINUED) PACIFIC SWIMMING SHALL PROMOTE SWIMMING FOR THE BENEFIT OF SWIMMERS OF ALL AGES AND ABILITIES IN ACCORDANCE WITH ITS BYLAWS, POLICIES AND PROCEDURES. CHANGE IN ACCOUNTING POLICY THE ORGANIZATION CHANGED ITS POLICY OF PRESENTING COLLECTION AND REMITTANCE OF USA SWIMMING MEMBERSHIP DUES, BASED ON THE LEGAL OPINION OBTAINED BY USA SWIMMING. INSTEAD OF PRESENTING USA SWIMMING MEMBERSHIP DUES AS REVENUE AND EXPENSES, THE ORGANIZATION RECORDS COLLECTIONS AS A PAYABLE AND REMITTANCE AS AN ELIMINATION OF THE PAYABLE. THE ONLY REVENUE THAT IS RECOGNIZED FOR MEMBER DUES IS THE AMOUNT THAT THE ORGANIZATION COLLECTS IN EXCESS OF THE AMOUNT DUE TO USA SWIMMING. THIS CHANGE DOES NOT HAVE EFFECT ON NET ASSETS. |
| FORM 990, PAGE 2, PART III, LINE 4A | VOLUNTEER MANAGEMENT AND SUPERVISION OF USA SWIMMING PROGRAMS IN NORTHERN CALIFORNIA AREA FOR 135 CLUBS- NON-ATHLETES (COACHES, OFFICIALS AND OTHER VOLUNTEERS) AND ATHLETES. |
| FORM 990, PAGE 6, PART VI, LINE 4 | PER USA SWIMMING MANDATE, OUR BYLAWS WERE CHANGED TO REFLECT THE CHANGES TO THE BOARD OF REVIEW. IN SEPTEMBER 2014, THE HOUSE OF DELEGATES AT USA SWIMMING CONVENTION VOTED AND APPROVED THE FOLLOWING CHANGES TO BE MADE. THE LSC BOARD OF REVIEW HANDLED ALL CODE OF CONDUCT AND FINANCIAL MATTERS. IN THE NEW BYLAWS, A ZONE BOARD OF REVIEW WAS FORMED. THE ZONE BOARD OF REVIEW HANDLES ALL CODE OF CONDUCT VIOLATIONS. PACIFIC SWIMMING BELONGS IN THE WESTERN ZONE. THE LSC BOARD OF REVIEW CHANGED TO AN ADMINISTRATIVE REVIEW BOARD (ARB). THE LSC ARB HANDLES ONLY THE FINANCIAL COMPLAINTS I.E. NO SHOW PENALTIES, NON-PAYMENT OF MEET FEES AND DUES ETC. |
| 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 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 | CAMP EXPENSES 41,616 0 0 VOLUNTEER EXPENSES 40,221 0 0 EVENTS 38,532 0 0 DIVERSITY 33,647 0 0 EQUIPMENT 9,413 0 0 CONTRACT 7,773 0 0 WEBSITE UPGRADES 0 5,781 0 CHAIR EXPENSE 4,226 0 0 MISCELLANEOUS 0 3,376 0 FOREIGN TAXES PAID 0 961 0 |
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