USA SWIMMING INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- USA SWIMMING INC (EIN 94-2701340)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-11
- IRS object ID
- 201312849349300146
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2013-10-11T17:09:12-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LMGW CERTIFIED PUBLIC ACCOUNTANTS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20520 PROSPECT ROAD SUITE 200 | AddressLine1 |
| City | SARATOGA | City |
| State | CA | State |
| ZIP Code | 95070 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942701340 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC SWIMMING | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PACI | NameControl |
| Phone | 9258256041 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4533 TUOLUMNE WAY | AddressLine1 |
| City | CONCORD | City |
| State | CA | State |
| ZIP Code | 94521 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARY A RUDDELL | Name |
| Title | TREASURER | Title |
| Phone | 9258256041 | Phone |
| Date Signed | 2013-10-01 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL J BRYANT CPA | Name |
| Phone | 4082521800 | Phone |
| Date Prepared | 2013-10-02 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN BITTER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2625 PATRICIA DRIVE | AddressLine1 |
| City | SANTA CLARA | City |
| State | CA | State |
| ZIP Code | 94513 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2670980 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.PACSWIM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1980 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 48 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 48 | NbrIndependentVotingMembers |
| Total Nbr Employees | 3 | TotalNbrEmployees |
| Total Nbr Volunteers | 1250 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1248019 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1387999 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 569191 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 583747 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 133017 | InvestmentIncomePriorYear |
| Investment Income Current Year | 94601 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 20092 | OtherRevenuePriorYear |
| Other Revenue Current Year | 22091 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1970319 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2088438 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 55872 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 56802 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 79567 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 114484 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1574500 | OtherExpensePriorYear |
| Other Expenses Current Year | 1947795 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1709939 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2119081 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 260380 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -30643 | RevenuesLessExpensesCY |
| Total Assets BOY | 2467819 | TotalAssetsBOY |
| Total Assets EOY | 2707443 | TotalAssetsEOY |
| Total Liabilities BOY | 265277 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 370496 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2202542 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2336947 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 1902713 | Expense |
| Grants | 56802 | Grants |
| Description | 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. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | 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 OUTREACH, 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1902713 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | false | ComplianceWithBackupWitholding |
| Number Of Employees | 3 | NumberOfEmployees |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 48 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 48 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARY A RUDDELL TREASURER | NamePerson |
| Telephone Number | 9258256041 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4533 TUOLUMNE WAY | AddressLine1 |
| City | CONCORD | City |
| State | CA | State |
| ZIP Code | 94521 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (50 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| JOHN BITTER | |||||
| GENERAL CHAI | 15.00 | X | 0 | 0 | 0 |
| MIKE RIANDA | |||||
| ADMIN VICE-C | 3.00 | X | 0 | 0 | 0 |
| MARIE LIN | |||||
| SECRETARY | 3.00 | X | 0 | 0 | 0 |
| RON HEIDARY | |||||
| SENIOR VICE- | 5.00 | X | 0 | 0 | 0 |
| VERONICA HERNANDEZ | |||||
| AGE GROUP CH | 5.00 | X | 0 | 0 | 0 |
| FREDRIC VOGELGESANG | |||||
| AT-LARGE | 5.00 | X | 0 | 0 | 0 |
| JUDY SIEGRIST | |||||
| REGISTRATION | 40.00 | X | 0 | 0 | 0 |
| LARRY RICE | |||||
| CHAIR, ZONE | 5.00 | X | 0 | 0 | 0 |
| MICHAEL PICARDO | |||||
| CHAIR, ZONE | 5.00 | X | 0 | 0 | 0 |
| CLINT BENTON | |||||
| CHAIR, ZONE | 5.00 | X | 0 | 0 | 0 |
| KEVIN TWOHEY | |||||
| CHAIRMAN, ZO | 5.00 | X | 0 | 0 | 0 |
| JIM MOREFIELD | |||||
| CHAIRMAN, ZO | 5.00 | X | 0 | 0 | 0 |
| JENNIFER MALICK | |||||
| CAMPS COORDI | 5.00 | X | 0 | 0 | 0 |
| DANICA BURGE | |||||
| CLUB DEVELOP | 1.00 | X | 0 | 0 | 0 |
| SCOTT SHEA | |||||
| COACH REPRES | 1.00 | X | 0 | 0 | 0 |
| STEVE HURKO | |||||
| COACH REP | 1.00 | X | 0 | 0 | 0 |
| DARRYL WOO | |||||
| BOARD OF REV | 5.00 | X | 0 | 0 | 0 |
| ELIAS TOTAH | |||||
| HIGH SCHOOL | 1.00 | X | 0 | 0 | 0 |
| RICK BEEBE | |||||
| NEWSLETTER C | 15.00 | X | 0 | 0 | 0 |
| TISH STIEME | |||||
| TIME STANDAR | 3.00 | X | 0 | 0 | 0 |
| DON HEIDARY | |||||
| SENIOR VICE | 5.00 | X | 0 | 0 | 0 |
| MARCIA BENJAMIN | |||||
| OPEN WATER S | 2.00 | X | 0 | 0 | 0 |
| DAVID BENJAMIN | |||||
| OPEN WATER | 2.00 | X | 0 | 0 | 0 |
| KENT YOSHIHARA | |||||
| CHAIR DIVERS | 3.00 | X | 0 | 0 | 0 |
| GEORGE CLEVELAND | |||||
| MEET MANAGEM | 3.00 | X | 0 | 0 | 0 |
| RICK WATERHOUSE | |||||
| TRAVEL CHAIR | 2.00 | X | 0 | 0 | 0 |
| MARY RUDDELL | |||||
| TREASURER | 39.00 | X | 0 | 0 | 0 |
| LEHLIA IRWIN | |||||
| ADMIN VICE C | 3.00 | X | 0 | 0 | 0 |
| WARREN LARGER | |||||
| AT LARGE REP | 5.00 | X | 0 | 0 | 0 |
| IZZY REAL | |||||
| AT LARGE REP | 5.00 | X | 0 | 0 | 0 |
| LEO LIN | |||||
| AT LARGE REP | 5.00 | X | 0 | 0 | 0 |
| DARWIN TAKAKI | |||||
| AT LARGE REP | 5.00 | X | 0 | 0 | 0 |
| BRIAN MALICK | |||||
| OFFICIALS CH | 2.00 | X | 0 | 0 | 0 |
| MARIE WISE | |||||
| DISABILITY S | 2.00 | X | 0 | 0 | 0 |
| JIM NACHTIGAL | |||||
| BOARD OF REV | 0.00 | X | 0 | 0 | 0 |
| TODD TUCKER | |||||
| BOARD OF REV | 0.00 | X | 0 | 0 | 0 |
| MARY HAZDOVAC | |||||
| BOARD OF REV | 0.00 | X | 0 | 0 | 0 |
| SUSI JACKSON | |||||
| BOARD OF REV | 0.00 | X | 0 | 0 | 0 |
| KARYN KIKUTA | |||||
| BOARD OF REV | 0.00 | X | 0 | 0 | 0 |
| KELTAN LAWLER | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| JACK FERGUSON | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| MICHAEL NGUYEN | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| STEPHANIE SCANNELL | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| MAXIME ROONEY | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| BRITANY MALICK | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| NATALIE TANG | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| MICHAELA ROAN | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| KYLE SCALISE | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| CATE MCGREGGOR | |||||
| ATHLETE REP | 0.00 | X | 0 | 0 | 0 |
| PEGGY RAMIREZ | |||||
| FINANCE AND | 4.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Membership Dues | 1387999 | MembershipDues |
| Total Contributions | 1387999 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| MEET REVENUES | 464649 | 464649 |
| AGE GROUP PROGRAMS | 104323 | 104323 |
| CAMPS AND OTHER PROGRAM | 14775 | 14775 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 583747 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 73611 | TotalRevenueColumn |
| Related Or Exempt Function Income | 73611 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 603532 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 582542 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 20990 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20990 | TotalRevenueColumn |
| Related Or Exempt Function Income | 20990 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| OTHER REVENUE | 21566 | 21566 |
| SWIM GUIDE AD SALES | 525 | 525 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 22091 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2088438 | TotalRevenueColumn |
| Related Or Exempt Function Income | 700439 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56802 | Total |
| Program Services | 56802 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114484 | Total |
| Program Services | 76158 | ProgramServices |
| Management And General | 38326 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18973 | Total |
| Management And General | 18973 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64104 | Total |
| Management And General | 64104 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84751 | Total |
| Program Services | 47760 | ProgramServices |
| Management And General | 36991 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 612 | Total |
| Program Services | 612 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| USA SWIM DUES | 1029628 | 1029628 |
| AGE GROUP EXPENSES | 336979 | 336979 |
| NATIONAL PROGRAM | 122233 | 122233 |
| OLYMPIC TRIALS | 65194 | 65194 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 225321 | Total |
| Program Services | 167347 | ProgramServices |
| Management And General | 57974 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2119081 | Total |
| Program Services | 1902713 | ProgramServices |
| Management And General | 216368 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 558651 | BOY |
| EOY | 753980 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20106 | BOY |
| EOY | 10054 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29750 | BOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 7249 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65967 | BOY |
| EOY | 478 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 23924 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 18412 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 5512 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1793317 | BOY |
| EOY | 1928172 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28 | BOY |
| EOY | 1998 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2467819 | BOY |
| EOY | 2707443 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 242427 | BOY |
| EOY | 364736 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22850 | BOY |
| EOY | 5760 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 265277 | BOY |
| EOY | 370496 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2202542 | BOY |
| EOY | 2336947 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2202542 | BOY |
| EOY | 2336947 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2467819 | BOY |
| EOY | 2707443 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -30643 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 165048 | ReconciliationUnrealizedInvest |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1012032 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1120265 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1088287 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1248019 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1387999 | CurrentTaxYear |
| Total | 5856602 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 541334 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 664466 | CurrentTaxYearMinus1Year |
| Current Tax Year | 679449 | CurrentTaxYear |
| Total | 1885249 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1012032 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1120265 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1629621 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1912485 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2067448 | CurrentTaxYear |
| Total | 7741851 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 7741851 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 77309 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -168321 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 139416 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 75183 | CurrentTaxYearMinus1Year |
| Current Tax Year | 73611 | CurrentTaxYear |
| Total | 197198 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 77309 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -168321 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 139416 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 75183 | CurrentTaxYearMinus1Year |
| Current Tax Year | 73611 | CurrentTaxYear |
| Total | 197198 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1089341 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 951944 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1769037 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1987668 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2141059 | CurrentTaxYear |
| Total | 7939049 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.97520 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.97490 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.02000 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.03000 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23924 | OtherCostOrOtherBasis |
| Depreciation | 18412 | Depreciation |
| Book Value | 5512 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5512 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 2253486 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 165048 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 165048 | RevenueNotRptdF990 |
| Revenue Subtotal | 2088438 | RevenueSubtotal |
| Total Revenue Per Form990 | 2088438 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2119081 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 2119081 | ExpensesSubtotal |
| Total Expenses Per Form990 | 2119081 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | LIABILITY UNDER FIN 48 FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PAGE 3, PART X | ReturnReference |
| 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. FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THESE FINANCIAL STATEMENTS. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ADDITIONAL INFORMATION | 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. |
| FIRST ACCOMPLISHMENT DESCRIPTION | 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. |
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | 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 OUTREACH, 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. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | 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. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | 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 |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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 |
| OTHER EXPENSES | FORM 990, PART IX, LINE 24E | VOLUNTEER EXPENSES 24,886 29,357 0 MEET EXPENSES 44,760 0 0 DIVERSITY PROGRAM 38,893 0 0 CAMP EXPENSES 37,627 0 0 WEBSITE UPGRADES 0 27,500 0 AWARDS BANQUET 15,206 0 0 CONTRACTORS 4,975 0 0 CHAIR EXPENSE 1,000 0 0 FOREIGN TAXES PAID 0 840 0 MISCELLANEOUS 0 277 0 |
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