2016-02-09T19:13:23-06:00 2015-08-31 261508234 LMGW CERTIFIED PUBLIC ACCOUNTANTS LLP 1475 SARATOGA AVE STE 100 SAN JOSE CA 951294951 990 2014-09-01 942701340 PACIFIC SWIMMING PACI 9258256041 4533 TUOLUMNE WAY CONCORD CA 94521 MARY A RUDDELL TREASURER 9258256041 2016-01-29 MICHAEL J BRYANT CPA P01568974 4082521800 2016-02-08 2014 2016-04-25 22:37:26Z JOHN BITTER 2625 PATRICIA DRIVE SANTA CLARA CA 94513 1638244 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. 32 32 4 1250 0 100790 445494 474122 818965 122033 347209 16749 26576 713694 1638244 25000 0 0 77120 138684 0 0 602078 875643 704198 1014327 9496 623917 2825449 3107492 52802 65264 2772647 3042228 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 836937 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. 836937 true false false false false false false false false false true false false false false 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 false true 5 0 true 4 true false false false false false false X 32 32 false false true false false false true true true false true true true true true true true true false false false CA X X MARY A RUDDELL TREASURER 9258256041 4533 TUOLUMNE WAY CONCORD CA 94521 X JOHN BITTER GENERAL CHAI 15.00 X X 0 0 0 MARIE LIN SECRETARY 2.00 X X 0 0 0 MARY RUDDELL TREASURER 39.00 X X 0 0 0 LEO LIN PROG OPS VIC 10.00 X 0 0 0 LEHLA IRWIN PROG DEV VIC 3.00 X 0 0 0 PEGGY RAMIREZ AUDIT & BUDG 1.00 X 0 0 0 DARRYL WOO BOARD OF REV 1.00 X 0 0 0 VERONICA HERNANDEZ AT-LARGE MEM 2.00 X 0 0 0 DAVID COTTAM AT-LARGE MEM 2.00 X 0 0 0 ANDRE SALLES-CUNHA AT-LARGE MEM 1.00 X 0 0 0 PHIL HARTER AT-LARGE MEM 1.00 X 0 0 0 HELEN GARCIA AT-LARGE MEM 2.00 X 0 0 0 DON HEIDARY SENIOR COMM 3.00 X 0 0 0 STEVE HURKO AGE GROUP CO 1.00 X 0 0 0 TOM EVERS SENIOR COACH 1.00 X 0 0 0 JON PALLESEN AGE GROUP CO 1.00 X 0 0 0 KENT YOSHIWARA DIVERSITY CO 2.00 X 0 0 0 PAM REDDING DISABILITY C 1.00 X 0 0 0 JENNIFER MALICK CAMPS COMM C 4.00 X 0 0 0 GEORGE CLEVELAND SCHEDULE COM 1.00 X 0 0 0 MARCIA BENJAMIN OPEN WATER C 1.00 X 0 0 0 BRIAN MALICK OFFICIALS CH 5.00 X 0 0 0 MICHAEL PICCARDO ZONE 1 SOUTH 5.00 X 0 0 0 LARRY RICE ZONE 1 NORTH 5.00 X 0 0 0 DAVID BENJAMIN ZONE 2 CHAIR 5.00 X 0 0 0 KEVIN TWOHEY ZONE 3 CHAIR 5.00 X 0 0 0 JIM MOREFIELD ZONE 4 CHAIR 5.00 X 0 0 0 JUDY SEIGRIST REGISTRATION 35.00 X 0 0 0 CLINT BENTON PARLIMEMTARI 2.00 X 0 0 0 DANICA BURGE CLUB DEV CHA 1.00 X 0 0 0 RICK BEEBE RECORDS CHAI 1.00 X 0 0 0 MICHALA ROAN SR ATHLETE R 2.00 X 0 0 0 false false false 445494 445494 MEET REVENUES 681415 681415 AGE GROUP PROGRAMS 123255 123255 CAMPS AND OTHER PROGRAM 14295 14295 818965 71578 71578 857695 582064 275631 275631 275631 OTHER REVENUE 22226 22226 CREDIT CARD POINTS REDEMPTION 4000 4000 MARKETING REVENUE 350 350 26576 1638244 1192750 X 138684 87162 51522 24127 24127 55488 55488 4566 4566 31569 31569 2513 2513 AGE GROUP EXPENSES 259260 259260 NATIONAL PROGRAM 224797 224797 OFFICIAL EXPENSES 44376 44376 MEET EXPENSES 43401 43401 185546 175428 10118 1014327 836937 177390 0 444496 652855 13670 8500 10210 7102 14894 21801 34068 23578 7447 10490 2334732 2406744 2825449 3107492 50102 65059 2700 205 52802 65264 X 2772647 3042228 2772647 3042228 2825449 3107492 623917 -354336 X true X false true false X 1088287 1248019 1387999 1383129 445494 5552928 541334 664466 679449 661802 917119 3464170 1629621 1912485 2067448 2044931 1362613 9017098 9017098 139416 75183 73611 67426 355636 139416 75183 73611 67426 355636 1769037 1987668 2141059 2112357 1362613 9372734 0.96210 0.97910 0.04000 0.02000 X 23924 21678 2246 10144 1900 8244 10490 X 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. 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