DEKALB AQUATICS SWIM TEAM INCORPORATED: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: DEKALB AQUATICS SWIM TEAM INCORPORATED (EIN 01-0718987)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-06-07
IRS object ID: 201321589349300112
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-06-07T09:48:39-05:00	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	STRESSER & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	8505 DUNWOODY PL 12	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	303503330	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	010718987	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	DEKALB AQUATICS SWIM TEAM INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	DEKA	NameControl
Phone	4044058006	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2926	AddressLine1
City	DECATUR	City
State	GA	State
ZIP Code	300212926	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KAREN MELISSA WILBORN	Name
Title	PRESIDENT	Title
Phone	4044058006	Phone
Date Signed	2013-05-30	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RYAN HOLLOWAY	Name
Phone	7706406400	Phone
Date Prepared	2013-06-03	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	KAREN MELISSA WILBORN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2926	AddressLine1
City	DECATUR	City
State	GA	State
ZIP Code	300212926	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	365545	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2002	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	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	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	12	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	181737	ContributionsGrantsPriorYear
Contributions Grants Current Year	33650	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	133105	ProgramServiceRevenuePriorYear
Program Service Revenue CY	325498	ProgramServiceRevenueCY
Investment Income Prior Year	5	InvestmentIncomePriorYear
Investment Income Current Year	3	InvestmentIncomeCurrentYear
Other Revenue Current Year	-708	OtherRevenueCurrentYear
Total Revenue Prior Year	314847	TotalRevenuePriorYear
Total Revenue Current Year	358443	TotalRevenueCurrentYear
Grants And Similar Amnts CY	7508	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	155114	SalariesEtcPriorYear
Salaries Etc Current Year	173606	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	9552	TotalFundrsngExpCurrentYear
Other Expense Prior Year	170967	OtherExpensePriorYear
Other Expenses Current Year	188208	OtherExpensesCurrentYear
Total Expenses Prior Year	326081	TotalExpensesPriorYear
Total Expenses Current Year	369322	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-11234	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-10879	RevenuesLessExpensesCY
Total Assets BOY	45603	TotalAssetsBOY
Total Assets EOY	35637	TotalAssetsEOY
Total Liabilities BOY	487	TotalLiabilitiesBOY
Total Liabilities EOY	1400	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	45116	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	34237	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	331587	Expense
Grants	7508	Grants
Revenue	325498	Revenue
Description	56 SWIMMERS QUALIFIED FOR THE GEORGIA STATE CHAMPIONSHIPS SHORT COURSE AND LONG COURSE THIS YEAR; THERE WERE 54 LAST YEAR. THE TEAM SCORED APPROXIMATELY 250 MORE POINTS THEIS YEAR COMPARED TO LAST IN THE GEORGIA STATE CHAMPIONSHIPS. THE TEAM HAD TOP 8 FINISHES IN 2012 AT THE 14 & UNDER STATE MEET AND THE SENIOR STATE MEET FOR BOTH THE LONG COURSE AND SHORT COURSE SEASONS. 5 SWIMMERS QUALIFIED FOR THE JUNIOR NATIONALS IN 2012, 5 IN 2011, AND 6 IN 2010. THERE ARE 3 SENIOR GRADUATIONS THIS YEAR AND 2 WILL SWIM AT THE COLLEGIATE LEVEL.	Description
Total Program Service Expense	331587	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	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	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	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	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	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	12	NumberOfEmployees
Employment Tax Returns Filed	true	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	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
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	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KAREN MELISSA WILBORN	NamePerson
Telephone Number	4044058006	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2926	AddressLine1
City	DECATUR	City
State	GA	State
ZIP Code	300212926	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
KAREN MELISSA WILBORN
PRES. TOP MG	40.00	X	X	60000	0	0
DR ROBERT M ATKINSON II
BOARD MEMBER	1.00	X		0	0	0
NICOLE WATSON
BOARD MEMBER	1.00	X		0	0	0
DORIS WILBORN
BOARD MEMBER	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	60000	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	16001	FundraisingEvents
All Other Contributions	17649	AllOtherContributions
Noncash Contributions	7379	NoncashContributions
Total Contributions	33650	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEMBERSHIP DUES	711210	245818	245818
MEET FEES	711210	79680	79680

Field	Value	IRS element (for citing)
Total Program Service Revenue	325498	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3	TotalRevenueColumn
Exclusion	$3	ExclusionAmount

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	16001	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	708	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-708	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	6394	GrossSalesOfInventory
Cost Of Goods Sold	6394	CostOfGoodsSold

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	358443	TotalRevenueColumn
Related Or Exempt Function Income	325498	RelatedOrExemptFunctionIncome
Exclusion	$3	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	7508	Total
Program Services	7508	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	60000	Total
Program Services	46800	ProgramServices
Management And General	13200	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	101269	Total
Program Services	101269	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	12337	Total
Program Services	11327	ProgramServices
Management And General	1010	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	4070	Total
Management And General	4070	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5025	Total
Management And General	5025	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	9552	Total
Fundraising	9552	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	5551	Total
Program Services	1631	ProgramServices
Management And General	3920	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	209	Total
Program Services	209	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5868	Total
Program Services	5205	ProgramServices
Management And General	663	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	4637	Total
Program Services	4637	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	72032	Total
Program Services	72032	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	20675	Total
Program Services	20675	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	432	Total
Program Services	432	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	20717	Total
Program Services	20584	ProgramServices
Management And General	133	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
MEET FEES	27547	27547
CREDIT CARD MACHINE FEES	6671	6671
UNIFORMS	5060	5060
BANK SERVICE CHARGES	157		157

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	5	Total
Management And General	5	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	369322	Total
Program Services	331587	ProgramServices
Management And General	28183	ManagementAndGeneral
Fundraising	9552	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	45428	BOY
EOY	28649	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	8502	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1514	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	175	BOY
EOY	6988	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	45603	BOY
EOY	35637	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	1400	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	487	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	487	BOY
EOY	1400	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	45116	BOY
EOY	34237	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	45116	BOY
EOY	34237	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	45603	BOY
EOY	35637	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-10879	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
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	44556	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	43556	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	58329	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	34849	CurrentTaxYearMinus1Year
Current Tax Year	33650	CurrentTaxYear
Total	214940	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	151706	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	184812	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	248836	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	286301	CurrentTaxYearMinus1Year
Current Tax Year	329075	CurrentTaxYear
Total	1200730	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year	2817	CurrentTaxYear
Total	2817	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	196262	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	228368	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	307165	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	321150	CurrentTaxYearMinus1Year
Current Tax Year	365542	CurrentTaxYear
Total	1418487	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	44556	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	43534	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	58329	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	34849	CurrentTaxYearMinus1Year
Total	181268	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	44556	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	43534	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	58329	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	34849	CurrentTaxYearMinus1Year
Total	181268	Total

Field	Value	IRS element (for citing)
Public Support Total509	1237219	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	28	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	56	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	29	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5	CurrentTaxYearMinus1Year
Current Tax Year	3	CurrentTaxYear
Total	121	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	28	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	56	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	29	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5	CurrentTaxYearMinus1Year
Current Tax Year	3	CurrentTaxYear
Total	121	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	196290	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	228424	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	307194	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	321155	CurrentTaxYearMinus1Year
Current Tax Year	365545	CurrentTaxYear
Total	1418608	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.87210	PublicSupportPercentage509
Prior Year Support Percentage	0.81310	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8502	OtherCostOrOtherBasis
Depreciation	1514	Depreciation
Book Value	6988	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	6988	TotalOfBookValueLandBuildings

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	SWIMATHON	NameOfEvent1
Gross Receipts Event1	16001	GrossReceiptsEvent1
Charitable Contributions Event1	16001	CharitableContributionsEvent1
Other Direct Expenses Event1	708	OtherDirectExpensesEvent1
Gross Receipts Total	16001	GrossReceiptsTotal
Charitable Contributions Total	16001	CharitableContributionsTotal
Other Direct Expenses Total Events	708	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	708	DirectExpenseSummaryEvents
Net Income Summary	-708	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	FINANCIAL ASSISTANCE	TypeOfGrant
Number Of Recipients	12	NumberOfRecipients
Amount Of Cash Grant	7508	AmountOfCashGrant
Method Of Valuation	FMV	MethodOfValuation
Description Of Non Cash Assistance	N/A	DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	THE DISBURSEMENT OF GRANTS IS DETERMINED ON A NEED BASIS. THOSE REQUESTING ASSISTANCE ARE ASKED TO SUBMIT SUCH A REQUEST AND FUNDS ARE DISBURSED BASED OFF OF AVAILABILITY.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	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 (52% FEMALE) AND RACIAL (43% MINORITIES) DIVERSITY.
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	KAREN MELISSA WILBORN DORIS WILBORN PRESIDENT BOARD MEMBER MOTHER - DAUGHTER
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS DISTRIBUTED TO MEMBERS VIA E-MAIL.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	IF THERE IS A CONFLICT OF INTEREST, THE MEMBERS WITH THE CONFLICT DO NOT VOTE ON THE ISSUE.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE AVAILABLE UPON REQUEST.

DEKALB AQUATICS SWIM TEAM INCORPORATED: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

Program Service Revenue ProgramServiceRevenue (2 entries)

Investment Income InvestmentIncome

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Total Revenue TotalRevenue

Grants To Domestic Individuals GrantsToDomesticIndividuals

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Payroll Taxes PayrollTaxes

Fees For Services Management FeesForServicesManagement

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Fees For Services Other FeesForServicesOther

Advertising Advertising

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Travel Travel

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Total509 Total509

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Support From DQ Ps Etc SupportFromDQPsEtc

Gross Investment Income509 GrossInvestmentIncome509

Investment Income And UBTI InvestmentIncomeAndUBTI

Total Support Total TotalSupportTotal

Schedule D IRS990ScheduleD

Equipment Equipment

Schedule G IRS990ScheduleG

Events Information EventsInformation

Schedule I IRS990ScheduleI

Form990 Schedule I Part III Form990ScheduleIPartIII

Form990 Schedule I Part IV Form990ScheduleIPartIV

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

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