DEKALB AQUATICS SWIM TEAM INCORPORATED: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- DEKALB AQUATICS SWIM TEAM INCORPORATED (EIN 01-0718987)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-06-17
- IRS object ID
- 201521689349300227
- Schema version
- 2014v5.0
- 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 | 2015-06-17T12:35:54-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273592604 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEVY TAX AND CONSULTING LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1040 CROWN POINTE PKWY STE 775 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 303387701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010718987 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB AQUATICS SWIM TEAM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEKA | BusinessNameControlTxt |
| Phone | 4044058006 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2926 | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300212926 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN MELISSA WILBORN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4044058006 | PhoneNum |
| Signature | 2015-06-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAM LEVY | PreparerPersonNm |
| PTIN | P00327891 | PTIN |
| Phone | 7708043199 | PhoneNum |
| Preparation | 2015-06-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KAREN MELISSA WILBORN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2926 | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300212926 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $329,337 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DAQSWIM.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO UTILIZE SWIMMING AS A TOOL TO MOLD YOUNG PEOPLE. DEKALB AQUATICS SWIM TEAM, INCORPORATED, "DAQ," IS A COMPETITIVE SWIM TEAM, WHICH RECEIVED ITS DETERMINATION LETTER RECOGNIZING IT AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED DATED DECEMBER 18, 2002. DAQ IS BASED IN DECATUR, GEORGIA AND CURRENTLY SERVES APPROXIMATELY 200 YOUTHS. DAQ'S PURPOSE IS TO TRAIN STUDENT ATHLETES THROUGH HIGH SCHOOL TO PARTICIPATE IN LOCAL, STATE, REGIONAL, AND NATIONAL SWIMMING COMPETITIONS IN ACCORDANCE WITH GUIDELINES ESTABLISHED BY USA SWIMMING, THE NATIONAL GOVERNING BODY FOR THE SPORT OF SWIMMING. IN ADDITION TO THE ABOVE, DAQ'S GOAL IS TO USE SWIMMING AS A TOOL TO MOLD, SUPPORT, AND MENTOR YOUNG PEOPLE INTO BECOMING OUTSTANDING CITIZENS. IN SUPPORT OF THAT GOAL, DAQ OFFERS PROGRAMS TO SUIT EVERY AGE (BEGINNING AT AGE 5) AND SKILL LEVEL SO THAT ANY CHILD INTERESTED IN JOINING THE TEAM CAN DO SO. THE TEAM CONTINUES TO ACCOMPLISH ITS PURPOSES BOTH IN AND OUT OF TH | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $37,565 | PYContributionsGrantsAmt |
| CY Contributions Grants | $29,443 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $289,396 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $299,893 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2 | PYInvestmentIncomeAmt |
| CY Investment Income | $1 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $326,963 | PYTotalRevenueAmt |
| CY Total Revenue | $329,337 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,812 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $166,146 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $165,648 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $16,799 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $172,166 | PYOtherExpensesAmt |
| CY Other Expenses | $159,416 | CYOtherExpensesAmt |
| PY Total Expenses | $348,124 | PYTotalExpensesAmt |
| CY Total Expenses | $325,064 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$21,161 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,273 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,072 | TotalAssetsBOYAmt |
| Total Assets EOY | $27,345 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,996 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,996 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,076 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,349 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO UTILIZE SWIMMING AS A TOOL TO MOLD YOUNG PEOPLE. DEKALB AQUATICS SWIM TEAM, INCORPORATED, "DAQ," IS A COMPETITIVE SWIM TEAM, WHICH RECEIVED ITS DETERMINATION LETTER RECOGNIZING IT AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED DATED DECEMBER 18, 2002. DAQ IS BASED IN DECATUR, GEORGIA AND CURRENTLY SERVES APPROXIMATELY 200 YOUTHS. DAQ'S PURPOSE IS TO TRAIN STUDENT ATHLETES THROUGH HIGH SCHOOL TO PARTICIPATE IN LOCAL, STATE, REGIONAL, AND NATIONAL SWIMMING COMPETITIONS IN ACCORDANCE WITH GUIDELINES ESTABLISHED BY USA SWIMMING, THE NATIONAL GOVERNING BODY FOR THE SPORT OF SWIMMING. IN ADDITION TO THE ABOVE, DAQ'S GOAL IS TO USE SWIMMING AS A TOOL TO MOLD, SUPPORT, AND MENTOR YOUNG PEOPLE INTO BECOMING OUTSTANDING CITIZENS. IN SUPPORT OF THAT GOAL, DAQ OFFERS PROGRAMS TO SUIT EVERY AGE (BEGINNING AT AGE 5) AND SKILL LEVEL SO THAT ANY CHILD INTERESTED IN JOINING THE TEAM CAN DO SO. THE TEAM CONTINUES TO ACCOMPLISH ITS PURPOSES BOTH IN AND OUT OF TH | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $261,092 | ExpenseAmt |
| Desc | 54 SWIMMERS QUALIFIED FOR THE GEORGIA STATE CHAMPIONSHIPS SHORT COURSE AND LONG COURSE THIS YEAR; THERE WERE 61 LAST YEAR. THE TEAM HAD TOP 10 FINISHES IN 2014 AT THE 14 & UNDER STATE MEET AND THE SENIOR STATE MEET FOR BOTH THE LONG COURSE AND SHORT COURSE SEASONS. 1 SWIMMERS QUALIFIED FOR THE JUNIOR NATIONALS IN 2014, 5 IN 2013, AND 5 IN 2012. THERE ARE 3 SENIOR GRADUATING THIS YEAR AND 1 WILL SWIM AT THE COLLEGIATE LEVEL. | Desc |
| Total Program Service Expenses | $261,092 | 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 | false | 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 | Yes (true) | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 6 | IRPDocumentW2GCnt |
| 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | 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 | false | 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 | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN MELISSA WILBORN | PersonNm |
| Phone | 4044058006 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2926 | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 300212926 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KAREN MELISSA WILBORN | ||||||
| PRES. TOP MG | 40.00 | Yes (X) | Yes (X) | $60,420 | $0 | $0 |
| DR ROBERT M ATKINSON II | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICOLE WATSON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| FLOYD GRIFFIN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHNNY HURT | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANGIE PETERSON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHEILA REED | ||||||
| BUSINESS MAN | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DORIS WILBORN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $60,420 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $29,443 | FundraisingAmt |
| Total Contributions | $29,443 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEMBERSHIP DUES | $224,675 | $224,675 |
| OTHER PROGRAM SERVICES | $42,439 | $42,439 |
| MEET FEES | $32,779 | $32,779 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $299,893 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1 | TotalRevenueColumnAmt |
| Exclusion | $1 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $29,443 | ContriRptFundraisingEventAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $329,337 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $299,893 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,420 | TotalAmt |
| Program Services | $24,168 | ProgramServicesAmt |
| Management And General | $24,168 | ManagementAndGeneralAmt |
| Fundraising | $12,084 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,971 | TotalAmt |
| Program Services | $87,089 | ProgramServicesAmt |
| Management And General | $5,882 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,257 | TotalAmt |
| Program Services | $7,354 | ProgramServicesAmt |
| Management And General | $2,452 | ManagementAndGeneralAmt |
| Fundraising | $2,451 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204 | TotalAmt |
| Management And General | $204 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,582 | TotalAmt |
| Management And General | $2,582 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,043 | TotalAmt |
| Program Services | $7,615 | ProgramServicesAmt |
| Management And General | $713 | ManagementAndGeneralAmt |
| Fundraising | $715 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122 | TotalAmt |
| Fundraising | $122 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,284 | TotalAmt |
| Management And General | $1,232 | ManagementAndGeneralAmt |
| Fundraising | $1,052 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,237 | TotalAmt |
| Program Services | $2,237 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,011 | TotalAmt |
| Program Services | $57,011 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,077 | TotalAmt |
| Program Services | $27,077 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,840 | TotalAmt |
| Management And General | $1,840 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,001 | TotalAmt |
| Program Services | $2,389 | ProgramServicesAmt |
| Management And General | $2,612 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SWIMMING EXPENSES | $44,996 | $44,996 | ||
| TELEPHONE | $4,426 | $4,426 | ||
| MEALS & ENTERTAINMENT | $1,125 | $375 | $375 | $375 |
| AWARDS | $450 | $450 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,018 | TotalAmt |
| Program Services | $331 | ProgramServicesAmt |
| Management And General | $687 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,064 | TotalAmt |
| Program Services | $261,092 | ProgramServicesAmt |
| Management And General | $47,173 | ManagementAndGeneralAmt |
| Fundraising | $16,799 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,470 | BOYAmt |
| EOY | $24,583 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,527 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,765 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,602 | BOYAmt |
| EOY | $2,762 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,072 | BOYAmt |
| EOY | $27,345 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,996 | BOYAmt |
| EOY | $9,996 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,996 | BOYAmt |
| EOY | $9,996 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,076 | BOYAmt |
| EOY | $17,349 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,076 | BOYAmt |
| EOY | $17,349 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,072 | BOYAmt |
| EOY | $27,345 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,273 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| 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 | $58,329 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,650 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,565 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,443 | CurrentTaxYearAmt |
| Total | $193,836 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $248,836 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $286,301 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $329,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $295,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $299,893 | CurrentTaxYearAmt |
| Total | $1,459,120 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,817 | CurrentTaxYearMinus2YearsAmt |
| Total | $2,817 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $307,165 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $321,150 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $365,542 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $332,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $329,336 | CurrentTaxYearAmt |
| Total | $1,655,773 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,329 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,849 | CurrentTaxYearMinus3YearsAmt |
| Total | $93,178 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,329 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,849 | CurrentTaxYearMinus3YearsAmt |
| Total | $93,178 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,562,595 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $40 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $40 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $307,194 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $321,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $365,545 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $332,582 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $329,337 | CurrentTaxYearAmt |
| Total | $1,655,813 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94370 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91200 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,527 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,765 | DepreciationAmt |
| Book Value | $2,762 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,762 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SWIMATHON | Event1Nm |
| Gross Receipts Event1 | $29,443 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $29,443 | CharitableContriEvent1Amt |
| Gross Receipts Total | $29,443 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $29,443 | CharitableContributionsTotAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO UTILIZE SWIMMING AS A TOOL TO MOLD YOUNG PEOPLE. DEKALB AQUATICS SWIM TEAM, INCORPORATED, "DAQ," IS A COMPETITIVE SWIM TEAM, WHICH RECEIVED ITS DETERMINATION LETTER RECOGNIZING IT AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED DATED DECEMBER 18, 2002. DAQ IS BASED IN DECATUR, GEORGIA AND CURRENTLY SERVES APPROXIMATELY 200 YOUTHS. DAQ'S PURPOSE IS TO TRAIN STUDENT ATHLETES THROUGH HIGH SCHOOL TO PARTICIPATE IN LOCAL, STATE, REGIONAL, AND NATIONAL SWIMMING COMPETITIONS IN ACCORDANCE WITH GUIDELINES ESTABLISHED BY USA SWIMMING, THE NATIONAL GOVERNING BODY FOR THE SPORT OF SWIMMING. IN ADDITION TO THE ABOVE, DAQ'S GOAL IS TO USE SWIMMING AS A TOOL TO MOLD, SUPPORT, AND MENTOR YOUNG PEOPLE INTO BECOMING OUTSTANDING CITIZENS. IN SUPPORT OF THAT GOAL, DAQ OFFERS PROGRAMS TO SUIT EVERY AGE (BEGINNING AT AGE 5) AND SKILL LEVEL SO THAT ANY CHILD INTERESTED IN JOINING THE TEAM CAN DO SO. THE TEAM CONTINUES TO ACCOMPLISH ITS PURPOSES BOTH IN AND OUT OF THE POOL BY TAKING PART IN AND EXCELLING AT LOCAL, REGIONAL, AND NATIONAL COMPETITIONS AND BY REQUIRING AND ASSISTING EVERY TEAM MEMBER TO DEMONSTRATE BEHAVIORAL EXCELLENCE AND ACADEMIC ACHIEVEMENT. DAQ HAS ALSO CONTINUED TO ENCOURAGE GENDER (58% FEMALE AND RACIAL (41% MINORITIES) DIVERSITY. |
| FORM 990, PAGE 6, PART VI, LINE 2 | KAREN MELISSA WILBORN DORIS WILBORN PRESIDENT BOARD MEMBER MOTHER - DAUGHTER |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS DISTRIBUTED TO MEMBERS VIA E-MAIL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IF THERE IS A CONFLICT OF INTEREST, THE MEMBERS WITH THE CONFLICT DO NOT |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
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