2013-10-11T17:09:12-05:00 2012-12-31 LMGW CERTIFIED PUBLIC ACCOUNTANTS LLP 20520 PROSPECT ROAD SUITE 200 SARATOGA CA 95070 990 2012-01-01 942701340 PACIFIC SWIMMING PACI 9258256041 4533 TUOLUMNE WAY CONCORD CA 94521 MARY A RUDDELL 9258256041 2013-10-01 false MICHAEL J BRYANT CPA 4082521800 2013-10-02 2012 2016-02-25 16:41:14Z JOHN BITTER 2625 PATRICIA DRIVE SANTA CLARA CA 94513 2670980 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. 48 48 3 1250 0 1248019 1387999 569191 583747 133017 94601 20092 22091 1970319 2088438 55872 56802 0 79567 114484 0 0 1574500 1947795 1709939 2119081 260380 -30643 2467819 2707443 265277 370496 2202542 2336947 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 1902713 56802 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. 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. 1902713 true false false false false false false false false false true false false false false true true false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 11 0 false 3 false false false false false false false X 48 48 false false false false false false true true true false true true true true true true true true false false false CA X MARY A RUDDELL TREASURER 9258256041 4533 TUOLUMNE WAY CONCORD CA 94521 X JOHN BITTER 15.00 X 0 0 0 MIKE RIANDA 3.00 X 0 0 0 MARIE LIN 3.00 X 0 0 0 RON HEIDARY 5.00 X 0 0 0 VERONICA HERNANDEZ 5.00 X 0 0 0 FREDRIC VOGELGESANG 5.00 X 0 0 0 JUDY SIEGRIST 40.00 X 0 0 0 LARRY RICE 5.00 X 0 0 0 MICHAEL PICARDO 5.00 X 0 0 0 CLINT BENTON 5.00 X 0 0 0 KEVIN TWOHEY 5.00 X 0 0 0 JIM MOREFIELD 5.00 X 0 0 0 JENNIFER MALICK 5.00 X 0 0 0 DANICA BURGE 1.00 X 0 0 0 SCOTT SHEA 1.00 X 0 0 0 STEVE HURKO 1.00 X 0 0 0 DARRYL WOO 5.00 X 0 0 0 ELIAS TOTAH 1.00 X 0 0 0 RICK BEEBE 15.00 X 0 0 0 TISH STIEME 3.00 X 0 0 0 DON HEIDARY 5.00 X 0 0 0 MARCIA BENJAMIN 2.00 X 0 0 0 DAVID BENJAMIN 2.00 X 0 0 0 KENT YOSHIHARA 3.00 X 0 0 0 GEORGE CLEVELAND 3.00 X 0 0 0 RICK WATERHOUSE 2.00 X 0 0 0 MARY RUDDELL 39.00 X 0 0 0 LEHLIA IRWIN 3.00 X 0 0 0 WARREN LARGER 5.00 X 0 0 0 IZZY REAL 5.00 X 0 0 0 LEO LIN 5.00 X 0 0 0 DARWIN TAKAKI 5.00 X 0 0 0 BRIAN MALICK 2.00 X 0 0 0 MARIE WISE 2.00 X 0 0 0 JIM NACHTIGAL 0.00 X 0 0 0 TODD TUCKER 0.00 X 0 0 0 MARY HAZDOVAC 0.00 X 0 0 0 SUSI JACKSON 0.00 X 0 0 0 KARYN KIKUTA 0.00 X 0 0 0 KELTAN LAWLER 0.00 X 0 0 0 JACK FERGUSON 0.00 X 0 0 0 MICHAEL NGUYEN 0.00 X 0 0 0 STEPHANIE SCANNELL 0.00 X 0 0 0 MAXIME ROONEY 0.00 X 0 0 0 BRITANY MALICK 0.00 X 0 0 0 NATALIE TANG 0.00 X 0 0 0 MICHAELA ROAN 0.00 X 0 0 0 KYLE SCALISE 0.00 X 0 0 0 CATE MCGREGGOR 0.00 X 0 0 0 PEGGY RAMIREZ 4.00 X 0 0 0 false false false 1387999 1387999 MEET REVENUES 464649 464649 AGE GROUP PROGRAMS 104323 104323 CAMPS AND OTHER PROGRAM 14775 14775 583747 73611 73611 603532 582542 20990 20990 20990 OTHER REVENUE 21566 21566 SWIM GUIDE AD SALES 525 525 22091 2088438 700439 X 56802 56802 114484 76158 38326 18973 18973 64104 64104 84751 47760 36991 612 612 USA SWIM DUES 1029628 1029628 AGE GROUP EXPENSES 336979 336979 NATIONAL PROGRAM 122233 122233 OLYMPIC TRIALS 65194 65194 225321 167347 57974 2119081 1902713 216368 0 558651 753980 20106 10054 29750 7249 65967 478 23924 18412 5512 1793317 1928172 28 1998 2467819 2707443 242427 364736 22850 5760 265277 370496 X 2202542 2336947 2202542 2336947 2467819 2707443 -30643 165048 X false true X true false X 1012032 1120265 1088287 1248019 1387999 5856602 541334 664466 679449 1885249 1012032 1120265 1629621 1912485 2067448 7741851 7741851 77309 -168321 139416 75183 73611 197198 77309 -168321 139416 75183 73611 197198 1089341 951944 1769037 1987668 2141059 7939049 0.97520 0.97490 0.02000 0.03000 X 23924 18412 5512 5512 2253486 165048 165048 2088438 2088438 2119081 2119081 2119081 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X PER GAAP, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, THEY WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX. NO INTEREST OR PENALTIES WERE ACCRUED AS OF ADOPTION OF THE STANDARD. FOR THE YEARS ENDED 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. true 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