USA SWIMMING INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
USA SWIMMING INC (EIN 94-2701340)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-03-10
IRS object ID
202620699349300017
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-03-10T15:55:48-05:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680372583PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROPPER ACCOUNTANCY CORPORATIONBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12977 YGNACIO VALLEY RD 460AddressLine1Txt
CityWALNUT CREEKCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94598ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN942701340EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PACIFIC SWIMMING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPACIBusinessNameControlTxt
Phone9257872707PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114850 HWY 4 A 260AddressLine1Txt
CityDISCOVERY BAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94505ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJeff RaegenPersonNm
Person TitleFinance Vice ChairPersonTitleTxt
Phone9257872707PhoneNum
Signature2026-03-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY ANN CROPPERPreparerPersonNm
PTINP01709825PTIN
Phone9259323860PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLEHLA IRWINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line114850 HWY 4 A 260AddressLine1Txt
CityDISCOVERY BAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94505ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,131,934GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption5367GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PACSWIM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1980FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionINSPIRING A PASSION FOR SWIMMING AND MAKING A DIFFERENCE IN THE LIVES OF OUR MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body29VotingMembersGoverningBodyCnt
Voting Members Independent29VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers425TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$324,640PYContributionsGrantsAmt
CY Contributions Grants$333,240CYContributionsGrantsAmt
PY Program Service Revenue$810,033PYProgramServiceRevenueAmt
CY Program Service Revenue$861,899CYProgramServiceRevenueAmt
PY Investment Income$212,411PYInvestmentIncomeAmt
CY Investment Income$271,993CYInvestmentIncomeAmt
PY Other Revenue$25,724PYOtherRevenueAmt
CY Other Revenue$22,314CYOtherRevenueAmt
PY Total Revenue$1,372,808PYTotalRevenueAmt
CY Total Revenue$1,489,446CYTotalRevenueAmt
PY Grants And Similar Paid$427,381PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$231,300CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$301,944PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$327,915CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$256,683PYOtherExpensesAmt
CY Other Expenses$661,291CYOtherExpensesAmt
PY Total Expenses$986,008PYTotalExpensesAmt
CY Total Expenses$1,220,506CYTotalExpensesAmt
PY Revenues Less Expenses$386,800PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$268,940CYRevenuesLessExpensesAmt
Total Assets BOY$5,245,596TotalAssetsBOYAmt
Total Assets EOY$5,635,244TotalAssetsEOYAmt
Total Liabilities BOY$92,342TotalLiabilitiesBOYAmt
Total Liabilities EOY$87,263TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,153,254NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,547,981NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionINSPIRING A PASSION FOR SWIMMING AND MAKING A DIFFERENCE IN THE LIVES OF OUR MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,015,939ExpenseAmt
Grant$231,300GrantAmt
Revenue$1,033,027RevenueAmt
DescSEE SCHEDULE O.DURING THIS 2024-2025 FISCAL YEAR, OUR ORGANIZATION SAW FEW SUBSTANTIVE CHANGES. WE SUCCESSFULLY HELD ALL OF OUR CHAMPIONSHIP MEETS AND FULLY PARTICIPATED IN ALL OF OUR NORMAL ALL-STAR TEAM TRAVEL OPPORTUNITIES. OUR MEMBER CLUBS HOSTED A FEW LESS MEETS THAN THE PRIOR YEAR, AND ALTHOUGH WE SAW OUR MEET INCOME DECREASE BY ABOUT 6%, WE WERE STILL ABLE TO PROVIDE AMPLE COMPETITION OPPORTUNITIES. OUR SUPPORT OF SENIOR TRAVEL TO COMPETITIVE EVENTS OUTSIDE OUR AREA INCREASED SUBSTANTIALLY THIS YEAR, WITH AN ADDITIONAL $90K PROVIDED TO ATHLETES TRAVELING TO ELITE LEVEL MEETS. WE WERE ALSO ABLE TO ENHANCE OUR OUTREACH ATHLETE MEET ENTRY EXPERIENCE BY MAKING SOFTWARE CHANGES IN THE MEET ENTRY ONLINE SERVICE, FASTSWIMS, TO EXPAND MEFAP PROGRAM ACCESS TO MORE STRUGGLING FAMILIES WITH LIMITED RESOURCES. WE AGAIN OFFERED A GRANT PROGRAM FOR OUR CLUBS TO SUPPORT MULTIPLE AREAS OF NEED, INCLUDING COACH EDUCATION, ATHLETE EQUIPMENT AND TRAINING, AND OPERATIONAL SUPPORT OF COMPETITIVE EVENTS. WE CONTINUE TO HOST VOLUNTEER CLINICS TO ENGAGE AND TRAIN OUR DEDICATED OFFICIALS AND MENTOR THEM THROUGHOUT THE YEAR. IT HAS BEEN ANOTHER YEAR OF PROVIDING SUPPORT TO THE LOCAL SWIM COMMUNITIES AND DEVELOPING TANGIBLE WAYS TO INCREASE VOLUNTEER ENGAGEMENT TO ENSURE THE FUTURE OF OUR MISSION AND ACHIEVE OUR GOALS WITHIN OUR LOCAL COMMUNITIES.Desc
Total Program Service Expenses$1,015,939TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members29GoverningBodyVotingMembersCnt
Independent Voting Member29IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PACIFIC SWIMMING INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9257872707PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line114850 HWY 4 SUITE A 260AddressLine1Txt
CityDISCOVERY BAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94505ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LEHLA IRWIN
GENERAL CHAIR25.00Yes (X)Yes (X)$0$0$0
VERONICA HERNANDEZ
ADMINISTRATIVE VICE CHAIR20.00Yes (X)Yes (X)$0$0$0
KYLER VAN SWOL
PROGRAM OPERATIONS VICE CH6.00Yes (X)Yes (X)$0$0$0
DEBBI TUCKER
FINANCE VICE CHAIR15.00Yes (X)Yes (X)$0$0$0
MARY RUDDELL
STAFF TREASURER30.00Yes (X)$12,236$0$0
ERIC SCALISE
PROGRAM DEVELOPMENT VICE C5.00Yes (X)Yes (X)$0$0$0
ASHER GREEN
SENIOR CHAIR2.00Yes (X)$0$0$0
TYLER LONG
AGE GROUP CHAIR3.00Yes (X)$0$0$0
ZACHARY SILVERMAN
CO-SECRETARY2.00Yes (X)Yes (X)$0$0$0
GRACIE GOSS
CO-SECRETARY1.00Yes (X)Yes (X)$0$0$0
DAVID BENJAMIN
AT LARGE MEMBER2.00Yes (X)$0$0$0
LARRY RICE
AT LARGE MEMBER2.00Yes (X)$0$0$0
PHIL GRANT
OFFICIAL CHAIR20.00Yes (X)$0$0$0
TRACI BENTON
AT LARGE MEMBER2.00Yes (X)$0$0$0
TRENT LARSON
Z1 S CHAIR5.00Yes (X)$0$0$0
MARK RYAN
Z2 CHAIR5.00Yes (X)$0$0$0
KEVIN TWOHEY
Z3 CHAIR5.00Yes (X)$0$0$0
JIM MOREFIELD
Z4 CHAIR5.00Yes (X)$0$0$0
BOB HILL
Z1 N. CHAIR5.00Yes (X)$0$0$0
MIKE ALLEGRETTI
AGE GROUP COACH REPRESENTA2.00Yes (X)$0$0$0
KENT YOSHIWARA
DIVERSITY & INCLUSION CHAI5.00Yes (X)$0$0$0
KELLY CROWLEY
DISABILITY CHAIR1.00Yes (X)$0$0$0
LILIANA STRUEMPF
SR. ATHLETE REPRESENTATIVE8.00Yes (X)$0$0$0
STEPHANIE ANDERSON
JR. ATHLETE REPRESENTATIVE6.00Yes (X)$0$0$0
DON HEIDARY
SENIOR COACH REPRESENTATIV2.00Yes (X)$0$0$0
KELLY SCHOTT
SAFE SPORT CHAIR1.00Yes (X)$0$0$0
CHRISTOPHER LAM
ADMINISTRATIVE REVIEW BOAR1.00Yes (X)$0$0$0
SOPHIE BOWEN
ZONE 1 SOUTH ATHLETE REPRE1.00Yes (X)$0$0$0
SAYA RYAN
ZONE 1 NORTH ATHLETE REPRE1.00Yes (X)$0$0$0
LILY STRUMPF
ZONE 2 ATHLETE REPRESENTAT1.00Yes (X)$0$0$0
JOSEPH HARRIS
ZONE 3 ATHLETE REPRESENTAT1.00Yes (X)$0$0$0
CARLOS TORRES
ZONE 4 ATHLETE REPRESENTAT1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$12,236TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$327,009MembershipDuesAmt
All Other Contributions$6,231AllOtherContributionsAmt
Total Contributions$333,240TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEET REVENUE713940$770,286$770,286
OTHER PROGRAM713940$91,613$91,613
FieldValueIRS element (for citing)
Total Program Service Revenue$861,899TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$123,179TotalRevenueColumnAmt
Exclusion$123,179ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$781,887SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$633,073SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$148,814SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$148,814TotalRevenueColumnAmt
Related Or Exempt Func Income$148,814RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$9,539GrossSalesOfInventoryAmt
Cost Of Goods Sold$9,415CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$124TotalRevenueColumnAmt
Related Or Exempt Func Income$124RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business713940BusinessCd
Total Revenue Column$22,190TotalRevenueColumnAmt
Related Or Exempt Func Income$22,190RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$22,190OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,489,446TotalRevenueColumnAmt
Related Or Exempt Func Income$1,033,027RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$123,179ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$231,300TotalAmt
Program Services$231,300ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$303,392TotalAmt
Program Services$184,261ProgramServicesAmt
Management And General$119,131ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$24,523TotalAmt
Program Services$14,894ProgramServicesAmt
Management And General$9,629ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$74,931TotalAmt
Program Services$35,663ProgramServicesAmt
Management And General$39,268ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$15,727TotalAmt
Program Services-$330ProgramServicesAmt
Management And General$16,057ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$50,859TotalAmt
Program Services$44,347ProgramServicesAmt
Management And General$6,512ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$326,947TotalAmt
Program Services$324,221ProgramServicesAmt
Management And General$2,726ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,709TotalAmt
Program Services$7,861ProgramServicesAmt
Management And General-$152ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,607TotalAmt
Program Services$2,607ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,706TotalAmt
Management And General$1,706ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Food, venue, and transp$43,330$43,066$264
Development, training a$40,992$40,992
Equipment and gear subs$32,092$29,326$2,766
Awards$30,466$30,466

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$33,925TotalAmt
Program Services$27,265ProgramServicesAmt
Management And General$6,660ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,220,506TotalAmt
Program Services$1,015,939ProgramServicesAmt
Management And General$204,567ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,089,760BOYAmt
EOY$1,161,234EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$27,737BOYAmt
EOY$9,661EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$17,712BOYAmt
EOY$17,609EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$26,467BOYAmt
EOY$27,752EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$13,034LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,476LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,165BOYAmt
EOY$9,558EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$4,071,755BOYAmt
EOY$4,409,430EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,245,596BOYAmt
EOY$5,635,244EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$92,342BOYAmt
EOY$87,263EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$92,342BOYAmt
EOY$87,263EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,134,619BOYAmt
EOY$5,536,356EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$18,635BOYAmt
EOY$11,625EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,153,254BOYAmt
EOY$5,547,981EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,245,596BOYAmt
EOY$5,635,244EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$268,940ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$157,239NetUnrlzdGainsLossesInvstAmt
Investment Expense-$31,452InvestmentExpenseAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$216,212CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$463,461CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$334,658CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$324,640CurrentTaxYearMinus1YearAmt
Current Tax Year$333,240CurrentTaxYearAmt
Total$1,672,211TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$181,308CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$657,905CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$755,930CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$810,023CurrentTaxYearMinus1YearAmt
Current Tax Year$124CurrentTaxYearAmt
Total$2,405,290TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$397,520CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,121,366CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,090,588CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,134,663CurrentTaxYearMinus1YearAmt
Current Tax Year$333,364CurrentTaxYearAmt
Total$4,077,501TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$4,077,501PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$75,110CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$92,838CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$163,016CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$130,277CurrentTaxYearMinus1YearAmt
Current Tax Year$123,179CurrentTaxYearAmt
Total$584,420TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$75,110CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$92,838CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$163,016CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$130,277CurrentTaxYearMinus1YearAmt
Current Tax Year$123,179CurrentTaxYearAmt
Total$584,420TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$8,778CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,038CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,734CurrentTaxYearMinus1YearAmt
Current Tax Year$22,190CurrentTaxYearAmt
Total$73,740TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$472,630CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,222,982CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,270,642CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,290,674CurrentTaxYearMinus1YearAmt
Current Tax Year$478,733CurrentTaxYearAmt
Total$4,735,661TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.86100PublicSupportCY509Pct
Public Support PY5090.88000PublicSupportPY509Pct
Investment Income CY0.12340InvestmentIncomeCYPct
Investment Income PY0.10980InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$13,034InvestmentCostOrOtherBasisAmt
Depreciation$3,476DepreciationAmt
Book Value$9,558BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,558TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$1,615,233TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$157,239NetUnrealizedGainsInvstAmt
Other Revenue-$31,452OtherRevenueAmt
Revenue Not Reported$125,787RevenueNotReportedAmt
Revenue Subtotal$1,489,446RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,489,446TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,220,506TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,220,506ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,220,506TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart XI, Line 2d - Other Adjustments:FormAndLineReferenceDesc
ExplanationINVESTMENT EXPENSES -31452.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (16 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescPurpose Of GrantPurposeOfGrantTxt
LIVERMORE AQUA COWBOYS
PO BOX 2612LIVERMORECA94551030424440501(C)(3)$13,900$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORT AND OTHER GRANTS
PLEASANTON SEA HAWKS INC
PO BOX 1675PLEASANTONCA94566942556838501(C)(3)$26,570$0CASH GRANTATHLETE TRAVEL SUPPORT
WALNUT CREEK AQUABEARS
PO BOX 3462WALNUT CREEKCA94598941693715501(C)(3)$5,100$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORT
QUICKSILVER SWIMMING
PO BOX 36205SAN JOSECA95158453142323501(C)(3)$27,520$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORTGRANTS, MEET SUBSIDIES, AND ATHLETE AND COACH TRAVEL SUPPORT
ORINDA AQUATICS INC
PO BOX 2304ORINDACA94563680372253501(C)(3)$13,210$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORT, GRANTS, AND MEET SUBSIDIESGRANTS. GRANTS, MEET SUBSIDIES, AND ATHLETE AND COACH TRAVEL SUPPORT
TERRAPINS SWIM TEAM
PO BOX 21127CONCORDCA94521680106032501(C)(3)$10,810$0CASH GRANTGRANT, MEET SUBSIDIES, AND ATHLETE AND COACH TRAVEL SUPPORT
ALTO SWIM CLUB LLC
3159 EL CAMINO REALPALO ALTOCA94306473803901$15,745$0CASH GRANTGRANTS AND ATHLETE AND COACH TRAVEL SUPPORT
BURLINGAME AQUATIC CLUB INC
PO BOX 281BURLINGAMECA94011943385614501(C)(3)$9,100$0CASH GRANTGRANTS AND ATHLETE AND COACH TRAVEL SUPPORT
PALO ALTO SWIM CLUB
PO BOX 50340PALO ALTOCA94303941549738501(C)(3)$26,570$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORT
SANTA CLARA SWIM CLUB
2625 PATRICIA AVESANTA CLARACA95051941432138501(C)(3)$31,720$0CASH GRANTGRANTS AND ATHLETE AND COACH TRAVEL SUPPORT
ALBANY ARMADA AQUATICS LLC
PO BOX 5479RICHMONDCA94805823705313$5,260$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORT
SHARKS SWIM TEAM
711 SILVER LAKE DRIVEDANVILLECA94526300700351501(C)(3)$10,395$0CASH GRANTATHLETE TRAVEL SUPPORT
DANVILLE AQUATICS
1965 MONO DRIVEMARTINEZCA94553473481470$9,130$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORT
HUMBOLDT SWIM CLUB
PO BOX 101BAYSIDECA95524942331987501(C)(3)$10,700$0CASH GRANTDEI AND OTHER GRANTS
SAN RAMON VALLEY AQUATICS
PO BOX 973SAN RAMONCA94583941575649501(C)(3)$8,710$0CASH GRANTATHLETE AND COACH TRAVEL SUPPORT, TRAVEL SUPPORT AND SUBSIDIES
VALLEJO AQUATIC CLUB INC
PO BOX 5846VALLEJOCA94591942363675501(C)(3)$7,170$0CASH GRANTDEI AND OTHER GRANTS
FieldValueIRS element (for citing)
Total501c3 Org13Total501c3OrgCnt
Total Other Org3TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationBOARD REVIEWS AND APPROVES ALL GRANT APPLICATIONS AND ALLOCATES GRANTS BASED ON NEED.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonLAURIE BENTONPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionSTEPMOTHERRelationshipDescriptionTxt
Transaction$67,794TransactionAmt
TransactionEMPLOYEE COMPENSATION PAID TO LAURIE BENTON, STEPMOTHER OF BOARD MEMBER TRACI BENTON.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 7bCERTAIN BOARD DIRECTORS HAVE FAMILY MEMBERS WHO ARE ALSO DIRECTORS, OFFICERS, OR KEY EMPLOYEES AS DISCLOSED WITHIN SCHEDULE O.
Form 990, Part VI, Section B, line 11bA COPY OF THE DRAFT FORM 990 IS PROVIDED TO THE TREASURER AND EXECUTIVE ADMINISTRATOR FOR REVIEW AND APPROVAL PRIOR TO FILING.
Form 990, Part VI, Section B, line 12cALL MEMBERS OF THE BOARD OF DIRECTORS SIGN A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERM. EACH BOARD MEETING, THE GENERAL CHAIR ASKS ALL BOARD MEMBERS TO DECLARE ANY CONFLICT OF INTEREST ONCE THE MEETING HAS STARTED,
Form 990, Part VI, Section B, line 15THE BOARD APPROVES COMPENSATION OF THE ORGANIZATION'S KEY EMPLOYEES AND OFFICERS, AS APPLICABLE.
Form 990, Part VI, Section C, line 18PACIFIC SWIMMING MAKES ITS FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part VI, Section C, line 19PACIFIC SWIMMING MAINTAINS A WEBSITE (WWW.PACSWIM.ORG) WHERE ITS GOVERNING DOCUMENTS, POLICIES AND PROCEDURES (INCLUDING THE CONFLICT OF INTEREST POLICY) ARE AVAILABLE TO THE PUBLIC. A COPY OF THE ORGANIZATION'S FINANCIAL STATEMENTS IS AVAILABLE UPON REQUEST BY CONTACTING THE TREASURER (CONTACT INFORMATION IS AVAILABLE ON THE WEBSITE).

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