{"success":true,"data":{"_id":680038276,"filings":[{"Organization":{"value":null,"Person":["ANN HIRSCH","LOREN DRUZ","MIKE PIAZZA","JOHN KING","KERRY O'BRIEN"],"Title":["Secretary","President","Treasurer","Vice President","CEO"],"Hours":[0.0,0.0,0.0,0.0,40.0],"Total Compensation":[0,0,0,0,104720],"Direct compensation":[0,0,0,0,104720],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2016,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 8039, WALNUT CREEK, CA, 94596, USA","city":"WALNUT CREEK","state":"CA","country":"USA","zip_code":94596},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":335743,"Contributions":{"value":10012,"Other contributions":10012,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":314891,"Total revenue":{"value":315041,"INTENSIVE TRAINING CAMP":4966,"Membership Dues & Assessments":296990,"MISC":4284,"PMS CHAMPIONSHIPS":8376,"scy":425},"Total other revenue":-150,"Unrelated business revenue":0},"Investment income":{"value":16,"Investment income total":16,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10824,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":10824,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":336611,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":245689,"Current officers":104720,"Disqualified persons":0,"Other salaries and wages":89540,"Pension plan contributions":14101,"Other employee benefits":20972,"Payroll taxes":16356},"Other expenses":{"value":90922,"Management services":0,"Legal":0,"Accounting":240,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":827,"Information technology":0,"Royalties":0,"Occupancy":44795,"Travel":5656,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29238,"merchant fees":10276,"social EVENTS":8008,"WORKERS COMP":7534,"TELEPHONE":3420},"All other expenses":10166},"Functional Expenses":{"value":null,"Program Service Expenses":304703,"Management And General Expenses":31908,"Fundraising Expenses":0}},"Assets":{"value":185547,"Non-interest bearing cash":185546,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1},"Liabilities":{"value":-1280,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-1280},"Fund balance":{"value":186827,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":186827,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9052080888622178,"percentile":0.7795850015708957},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0025853107883112977,"percentile":0.37883016190788105},"Liabilities to Assets Ratio":{"score":-0.0068985216683643494,"percentile":0.9988610907636919},"Operating Reserve Ratio":{"score":0.5512208454269171,"percentile":0.2720277980598833},"Officer Compensation Ratio":{"score":0.31110094441358127,"percentile":0.17690289893223451},"Program Expense Growth":{"score":0.009387028955683545,"percentile":0.36029489263505343},"Revenue Growth":{"score":0.02894694438448372,"percentile":0.5095654885940091},"Asset Growth":{"score":0.02469542284297707,"percentile":0.4237118873441297},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6018049263876307,"percentile":0.6107884136075177}},"source_xml":"201733199349317588_public.xml"},{"Organization":{"value":null,"Person":["MIKE HEANEY","STEVE STAHL","IAN KING","HEATHER TIERNAN","MIKE PIAZZA","DEAN OTTATI","HAROLD BOSCOVICH","MARNI CROOKS"],"Title":["HEAD COACH","HEAD COACH","Vice President","President","Treasurer","Secretary","TEAM MANAGER","TEAM MANAGER"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[124059,124059,0,0,0,0,0,0],"Direct compensation":[124059,124059,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2024,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"712 BANCROFT ROAD 154, WALNUT CREEK, CA, 94598, USA","city":"WALNUT CREEK","state":"CA","country":"USA","zip_code":94598},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":535514,"Contributions":{"value":12114,"Other contributions":12114,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":502700,"Total revenue":{"value":502700,"long course championship":150,"Membership Dues & Assessments":479088,"MISC":61,"PMS CHAMPIONSHIPS":23231,"pms scy championships":170},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15912,"Investment income total":15912,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4788,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4788,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":516117,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":402874,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":355441,"Pension plan contributions":20855,"Other employee benefits":0,"Payroll taxes":26578},"Other expenses":{"value":113243,"Management services":0,"Legal":0,"Accounting":720,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":375,"Information technology":0,"Royalties":0,"Occupancy":69360,"Travel":1343,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29560,"merchant fees":15924,"WORKERS COMP":4958,"storage":4441,"team picnic":4237},"All other expenses":11885},"Functional Expenses":{"value":null,"Program Service Expenses":492268,"Management And General Expenses":23849,"Fundraising Expenses":0}},"Assets":{"value":424294,"Non-interest bearing cash":81799,"Savings and temp cash investments":342495,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-4687,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-4687},"Fund balance":{"value":428981,"Net assets without donor restriction":428981,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9537914852640003,"percentile":0.8509125293032473},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.036221275260777494,"percentile":0.4930811654889183},"Liabilities to Assets Ratio":{"score":-0.01104658562223364,"percentile":0.9990098044517423},"Operating Reserve Ratio":{"score":0.8220887899449156,"percentile":0.37006470356543586},"Officer Compensation Ratio":{"score":0.4807398322473393,"percentile":0.07871809535996},"Program Expense Growth":{"score":0.047954847477444724,"percentile":0.5236315135976747},"Revenue Growth":{"score":0.054398385978956194,"percentile":0.6243642301988521},"Asset Growth":{"score":0.09441471492151066,"percentile":0.6688639510691154},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6826324129011959,"percentile":0.8166794423547157}},"source_xml":"202513179349307176_public.xml"},{"Organization":{"value":null,"Person":["KERRY O'BRIEN","PATTY HOOD","LOREN DRUZ","MIKE PIAZZA","DEAN OTTATI"],"Title":["CEO","Vice President","President","Treasurer","Secretary"],"Hours":[40.0,0.0,0.0,0.0,0.0],"Total Compensation":[102714,0,0,0,0],"Direct compensation":[82975,0,0,0,0],"Other compensation":[19739,0,0,0,0]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2019,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"211 Canfield Ct, danville, CA, 94526, USA","city":"danville","state":"CA","country":"USA","zip_code":94526},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":317086,"Contributions":{"value":18182,"Other contributions":18182,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":286924,"Total revenue":{"value":287212,"VARIOUS":287212},"Total other revenue":-288,"Unrelated business revenue":0},"Investment income":{"value":25,"Investment income total":25,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":11955,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":11955,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":333207,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":251210,"Current officers":102714,"Disqualified persons":0,"Other salaries and wages":118850,"Pension plan contributions":13641,"Other employee benefits":0,"Payroll taxes":16005},"Other expenses":{"value":81997,"Management services":0,"Legal":0,"Accounting":710,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1112,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":61466,"pool rental":40496,"merchant fees":12752,"WORKERS COMP":4297,"national meets":3921},"All other expenses":18709},"Functional Expenses":{"value":null,"Program Service Expenses":308311,"Management And General Expenses":24896,"Fundraising Expenses":0}},"Assets":{"value":170253,"Non-interest bearing cash":149210,"Savings and temp cash investments":21043,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":798,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":798},"Fund balance":{"value":169455,"Net assets without donor restriction":169455,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9252836825156734,"percentile":0.8099479993233064},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05084109673716279,"percentile":0.2840122616539619},"Liabilities to Assets Ratio":{"score":0.004687142076791598,"percentile":0.5315477858457344},"Operating Reserve Ratio":{"score":0.5109526510547497,"percentile":0.25564850182660204},"Officer Compensation Ratio":{"score":0.3082588300966066,"percentile":0.17942787149696685},"Program Expense Growth":{"score":0.006224519442762868,"percentile":0.3477777654003724},"Revenue Growth":{"score":0.0038923293617506094,"percentile":0.38703434157807814},"Asset Growth":{"score":-0.0006645900863729759,"percentile":0.31625111058091687},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5494520815518378,"percentile":0.45565029718723543}},"source_xml":"202023149349301962_public.xml"},{"Organization":{"value":null,"Person":["LOREN DRUZ","MIKE PIAZZA","CATHY JACQUES","JOHN KING","KERRY O'BRIEN"],"Title":["President","Treasurer","Secretary","Vice President","CEO"],"Hours":[0.0,0.0,0.0,0.0,40.0],"Total Compensation":[0,0,0,0,105941],"Direct compensation":[0,0,0,0,83536],"Other compensation":[0,0,0,0,22405]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2017,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 8039, WALNUT CREEK, CA, 94596, USA","city":"WALNUT CREEK","state":"CA","country":"USA","zip_code":94596},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":323197,"Contributions":{"value":15914,"Other contributions":15914,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":302522,"Total revenue":{"value":300697,"Membership Dues & Assessments":275251,"MISC":4496,"PMS CHAMPIONSHIPS":5147,"pms scy championships":11747,"swimming saves lives":4056},"Total other revenue":1825,"Unrelated business revenue":0},"Investment income":{"value":17,"Investment income total":17,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4744,"Other total":4194,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":550,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":324273,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":248592,"Current officers":105941,"Disqualified persons":0,"Other salaries and wages":112376,"Pension plan contributions":13600,"Other employee benefits":0,"Payroll taxes":16675},"Other expenses":{"value":75681,"Management services":0,"Legal":0,"Accounting":490,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":955,"Information technology":0,"Royalties":0,"Occupancy":38063,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24961,"merchant fees":10266,"WORKERS COMP":7130,"MISCELLANEOUS":4308,"national meets":3257},"All other expenses":11212},"Functional Expenses":{"value":null,"Program Service Expenses":307394,"Management And General Expenses":16879,"Fundraising Expenses":0}},"Assets":{"value":181167,"Non-interest bearing cash":181167,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-4584,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-4584},"Fund balance":{"value":185751,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":185751,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9479481794660671,"percentile":0.8423310078705905},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0033292388233801674,"percentile":0.3768632510910129},"Liabilities to Assets Ratio":{"score":-0.025302621338323204,"percentile":0.9992386104979574},"Operating Reserve Ratio":{"score":0.5586866621642875,"percentile":0.2750157176493793},"Officer Compensation Ratio":{"score":0.32670311743500074,"percentile":0.16375252924597092},"Program Expense Growth":{"score":0.007499179186134267,"percentile":0.3527687636942899},"Revenue Growth":{"score":0.011032581536214217,"percentile":0.41994752860631646},"Asset Growth":{"score":0.011849623099245756,"percentile":0.3694345142054829},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6065452598145687,"percentile":0.6245017631649415}},"source_xml":"201803169349304490_public.xml"},{"Organization":{"value":null,"Person":["LOREN DRUZ","MIKE PIAZZA","JOHN KING","THERESA ROUNSEVILLE","KERRY O'BRIEN"],"Title":["Vice President","Treasurer","President","Secretary","CEO"],"Hours":[0.0,0.0,0.0,0.0,40.0],"Total Compensation":[0,0,0,0,131520],"Direct compensation":[0,0,0,0,107168],"Other compensation":[0,0,0,0,24352]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2014,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 8039, WALNUT CREEK, CA, 94596, USA","city":"WALNUT CREEK","state":"CA","country":"USA","zip_code":94596},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":326897,"Contributions":{"value":23828,"Other contributions":23828,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":300159,"Total revenue":{"value":300159,"Membership Dues & Assessments":280965,"MISC":3704,"SC METERS":10368,"scy":75,"swimming saves lives":5047},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":14,"Investment income total":14,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2896,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":2896,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":318404,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":234922,"Current officers":131520,"Disqualified persons":0,"Other salaries and wages":57711,"Pension plan contributions":13438,"Other employee benefits":16632,"Payroll taxes":15621},"Other expenses":{"value":83482,"Management services":0,"Legal":0,"Accounting":439,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1533,"Information technology":0,"Royalties":0,"Occupancy":39884,"Travel":4556,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":22907,"merchant fees":10156,"WORKERS COMP":7666,"INTENSIVE TRAINING CAMP":2676,"STORAGE":2409},"All other expenses":14163},"Functional Expenses":{"value":null,"Program Service Expenses":298298,"Management And General Expenses":20106,"Fundraising Expenses":0}},"Assets":{"value":179642,"Non-interest bearing cash":179642,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":179642,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":179642,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9368538083692416,"percentile":0.826522157685708},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.025980660575043515,"percentile":0.46773163681585855},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5641951734274695,"percentile":0.27719749511899033},"Officer Compensation Ratio":{"score":0.41306013743545933,"percentile":0.10784465509216638},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6947251241656845,"percentile":0.8397994713604938}},"source_xml":"201523209349306427_public.xml"},{"Organization":{"value":null,"Person":["ED LANE","LOREN DRUZ","MIKE PIAZZA","JOHN KING","KERRY O'BRIEN"],"Title":["Secretary","President","Treasurer","Vice President","CEO"],"Hours":[0.0,0.0,0.0,0.0,40.0],"Total Compensation":[0,0,0,0,142765],"Direct compensation":[0,0,0,0,114027],"Other compensation":[0,0,0,0,28738]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2015,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 8039, WALNUT CREEK, CA, 94596, USA","city":"WALNUT CREEK","state":"CA","country":"USA","zip_code":94596},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":343497,"Contributions":{"value":14829,"Other contributions":14829,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":319396,"Total revenue":{"value":320868,"VARIOUS":320868},"Total other revenue":-1472,"Unrelated business revenue":0},"Investment income":{"value":15,"Investment income total":15,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":9257,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":9257,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":335444,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":255066,"Current officers":142765,"Disqualified persons":0,"Other salaries and wages":52350,"Pension plan contributions":13852,"Other employee benefits":21237,"Payroll taxes":24862},"Other expenses":{"value":80378,"Management services":0,"Legal":0,"Accounting":280,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":536,"Office expenses":296,"Information technology":0,"Royalties":0,"Occupancy":36410,"Travel":4754,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24587,"merchant fees":9300,"WORKERS COMP":8222,"MISCELLANEOUS":3971,"swimming saves lives":3094},"All other expenses":13515},"Functional Expenses":{"value":null,"Program Service Expenses":310239,"Management And General Expenses":25205,"Fundraising Expenses":0}},"Assets":{"value":187946,"Non-interest bearing cash":187945,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1},"Liabilities":{"value":251,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":251},"Fund balance":{"value":187695,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":187695,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9248607815313435,"percentile":0.8093188354426301},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02344416399560986,"percentile":0.4612415036728508},"Liabilities to Assets Ratio":{"score":0.0013354899811648027,"percentile":0.5644753725216434},"Operating Reserve Ratio":{"score":0.5602902421864753,"percentile":0.2756476570850475},"Officer Compensation Ratio":{"score":0.42560010016575045,"percentile":0.10159131878291439},"Program Expense Growth":{"score":0.018243189649854143,"percentile":0.3973788368647499},"Revenue Growth":{"score":0.05198008435270575,"percentile":0.6145343128814724},"Asset Growth":{"score":0.04043427143258551,"percentile":0.4890825935768682},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6127668413231556,"percentile":0.6423619950711775}},"source_xml":"201603209349313085_public.xml"},{"Organization":{"value":null,"Person":["MIKE HEANEY","STEVE STAHL","HEATHER TIERNAN","LOREN DRUZ","MIKE PIAZZA","DEAN OTTATI"],"Title":["CO-HEAD COACH","CO-HEAD COACH","Vice President","President","Treasurer","Secretary"],"Hours":[30.0,30.0,0.0,0.0,0.0,0.0],"Total Compensation":[130000,130000,0,0,0,0],"Direct compensation":[130000,130000,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2023,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"211 Canfield Ct, danville, CA, 94526, USA","city":"danville","state":"CA","country":"USA","zip_code":94526},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":578768,"Contributions":{"value":45706,"Other contributions":45706,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":531181,"Total revenue":{"value":531181,"long course championship":100,"Membership Dues & Assessments":512463,"MISC":1405,"PMS CHAMPIONSHIPS":17213},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":8407,"Investment income total":8407,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-6526,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-6526,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":507476,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":387508,"Current officers":260000,"Disqualified persons":0,"Other salaries and wages":81480,"Pension plan contributions":19089,"Other employee benefits":0,"Payroll taxes":26939},"Other expenses":{"value":119968,"Management services":0,"Legal":0,"Accounting":775,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":327,"Information technology":0,"Royalties":0,"Occupancy":69445,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33848,"merchant fees":18718,"MISCELLANEOUS":5363,"WORKERS COMP":4995,"national meets":4772},"All other expenses":15573},"Functional Expenses":{"value":null,"Program Service Expenses":470417,"Management And General Expenses":37059,"Fundraising Expenses":0}},"Assets":{"value":404582,"Non-interest bearing cash":123493,"Savings and temp cash investments":281089,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-5002,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-5002},"Fund balance":{"value":409584,"Net assets without donor restriction":409584,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9269738864498025,"percentile":0.8123941659349246},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12317889033256849,"percentile":0.6606778230244937},"Liabilities to Assets Ratio":{"score":-0.012363377510615895,"percentile":0.9990427836580453},"Operating Reserve Ratio":{"score":0.7972436134910813,"percentile":0.36198145650823854},"Officer Compensation Ratio":{"score":0.5123394997990053,"percentile":0.06827389066038533},"Program Expense Growth":{"score":0.040973937437337724,"percentile":0.4956923772987341},"Revenue Growth":{"score":0.05147781943850257,"percentile":0.6124633978293047},"Asset Growth":{"score":0.0870836588428067,"percentile":0.6490140957214914},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6935732030944107,"percentile":0.8378136234764417}},"source_xml":"202411769349300041_public.xml"},{"Organization":{"value":null,"Person":["KERRY O'BRIEN","PATTY HOOD","LOREN DRUZ","MIKE PIAZZA","DEAN OTTATI"],"Title":["CEO","Vice President","President","Treasurer","Secretary"],"Hours":[40.0,0.0,0.0,0.0,0.0],"Total Compensation":[99305,0,0,0,0],"Direct compensation":[90826,0,0,0,0],"Other compensation":[8479,0,0,0,0]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2020,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"211 Canfield Ct, danville, CA, 94526, USA","city":"danville","state":"CA","country":"USA","zip_code":94526},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":415603,"Contributions":{"value":123080,"Other contributions":70493,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":52587,"Related organizations":0},"Program revenue":{"value":284220,"Total revenue":{"value":284220,"VARIOUS":284220},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":22,"Investment income total":22,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8281,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":8281,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":361469,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":255851,"Current officers":99305,"Disqualified persons":0,"Other salaries and wages":125623,"Pension plan contributions":13953,"Other employee benefits":0,"Payroll taxes":16970},"Other expenses":{"value":105618,"Management services":0,"Legal":0,"Accounting":630,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":829,"Information technology":876,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":95420,"pool rental":76825,"merchant fees":11082,"WORKERS COMP":3919,"MISCELLANEOUS":3594},"All other expenses":7863},"Functional Expenses":{"value":null,"Program Service Expenses":338368,"Management And General Expenses":23101,"Fundraising Expenses":0}},"Assets":{"value":220014,"Non-interest bearing cash":198968,"Savings and temp cash investments":21046,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-3575,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-3575},"Fund balance":{"value":223589,"Net assets without donor restriction":223589,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9360913383996968,"percentile":0.8254374340425189},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13025411269889775,"percentile":0.6712132584992823},"Liabilities to Assets Ratio":{"score":-0.016248965974892508,"percentile":0.999119598579559},"Operating Reserve Ratio":{"score":0.6086663033344492,"percentile":0.29454480858823273},"Officer Compensation Ratio":{"score":0.27472618675460414,"percentile":0.21238682188980276},"Program Expense Growth":{"score":0.01284330745418444,"percentile":0.3744932523622516},"Revenue Growth":{"score":0.023895197021202935,"percentile":0.4843964655860505},"Asset Growth":{"score":0.017292382038926905,"percentile":0.3924303028994678},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6641113481449143,"percentile":0.7753730064277077}},"source_xml":"202103139349303830_public.xml"},{"Organization":{"value":null,"Person":["MIKE HEANEY","STEVE STAHL","HEATHER TIERNAN","LOREN DRUZ","MIKE PIAZZA","DEAN OTTATI"],"Title":["CO-HEAD COACH","CO-HEAD COACH","Vice President","President","Treasurer","Secretary"],"Hours":[30.0,30.0,0.0,0.0,0.0,0.0],"Total Compensation":[103000,103000,0,0,0,0],"Direct compensation":[103000,103000,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2022,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"211 Canfield Ct, danville, CA, 94526, USA","city":"danville","state":"CA","country":"USA","zip_code":94526},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":408880,"Contributions":{"value":30361,"Other contributions":30361,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":379646,"Total revenue":{"value":379646,"VARIOUS":379646},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":37,"Investment income total":37,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-1164,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-1164,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":413996,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":318986,"Current officers":206000,"Disqualified persons":0,"Other salaries and wages":75563,"Pension plan contributions":15068,"Other employee benefits":0,"Payroll taxes":22355},"Other expenses":{"value":95010,"Management services":0,"Legal":0,"Accounting":740,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":686,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":81249,"pool rental":60915,"merchant fees":13312,"storage":3982,"WORKERS COMP":3040},"All other expenses":12335},"Functional Expenses":{"value":null,"Program Service Expenses":391910,"Management And General Expenses":22086,"Fundraising Expenses":0}},"Assets":{"value":334856,"Non-interest bearing cash":323800,"Savings and temp cash investments":11056,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-3436,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-3436},"Fund balance":{"value":338292,"Net assets without donor restriction":338292,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9466516584701301,"percentile":0.8404880249409907},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.012512228526707102,"percentile":0.35461378256046505},"Liabilities to Assets Ratio":{"score":-0.010261127171082495,"percentile":0.9989854285166485},"Operating Reserve Ratio":{"score":0.8088387327413792,"percentile":0.3657769328565865},"Officer Compensation Ratio":{"score":0.49758934868935933,"percentile":0.07291554235385073},"Program Expense Growth":{"score":0.025850089095088756,"percentile":0.4307969744670313},"Revenue Growth":{"score":0.028449651132306006,"percentile":0.5070642644388021},"Asset Growth":{"score":0.06212842601168362,"percentile":0.5712309568139974},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6299312246801304,"percentile":0.6899067531427092}},"source_xml":"202322979349300607_public.xml"},{"Organization":{"value":null,"Person":["PATTY ZUPAN-KING","LOREN DRUZ","MIKE PIAZZA","CATHY JACQUES","KERRY O'BRIEN"],"Title":["Vice President","Chairman","Treasurer","Secretary","CEO"],"Hours":[0.0,0.0,0.0,0.0,40.0],"Total Compensation":[0,0,0,0,105876],"Direct compensation":[0,0,0,0,82079],"Other compensation":[0,0,0,0,23797]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2018,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"211 Canfield Ct, danville, CA, 94526, USA","city":"danville","state":"CA","country":"USA","zip_code":94526},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":343628,"Contributions":{"value":18926,"Other contributions":18926,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":318491,"Total revenue":{"value":317723,"Membership Dues & Assessments":290545,"MISC":4297,"PMS CHAMPIONSHIPS":11100,"pms scy championships":10988,"swimming saves lives":793},"Total other revenue":768,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6211,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":6211,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":338337,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":255765,"Current officers":105876,"Disqualified persons":0,"Other salaries and wages":96327,"Pension plan contributions":13313,"Other employee benefits":23797,"Payroll taxes":16452},"Other expenses":{"value":82572,"Management services":0,"Legal":0,"Accounting":660,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":796,"Information technology":0,"Royalties":0,"Occupancy":47242,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24005,"merchant fees":8924,"WORKERS COMP":7476,"MISCELLANEOUS":4558,"STORAGE":3047},"All other expenses":9869},"Functional Expenses":{"value":null,"Program Service Expenses":312704,"Management And General Expenses":25633,"Fundraising Expenses":0}},"Assets":{"value":186018,"Non-interest bearing cash":164975,"Savings and temp cash investments":21043,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-5024,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-5024},"Fund balance":{"value":191042,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":191042,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.924238259486843,"percentile":0.8084282584002642},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.015397464700199053,"percentile":0.43998843209429433},"Liabilities to Assets Ratio":{"score":-0.027008138997301336,"percentile":0.9992549976812136},"Operating Reserve Ratio":{"score":0.549800938117912,"percentile":0.2714566880997943},"Officer Compensation Ratio":{"score":0.3129305987816881,"percentile":0.17527509747029005},"Program Expense Growth":{"score":0.008351606855102283,"percentile":0.3561864985548427},"Revenue Growth":{"score":0.013108204521172284,"percentile":0.4300411747298529},"Asset Growth":{"score":0.010258277789301377,"percentile":0.3627260307270299},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6089962899010418,"percentile":0.6315788210623067}},"source_xml":"201913179349303721_public.xml"},{"Organization":{"value":null,"Person":["GORDON BELL","LOREN DRUZ","MIKE PIAZZA","JOHN KING","THERESA ROUNSVILLE","KERRY O'BRIEN"],"Title":["AT LARGE MEMBER","VICE CHAIRMAN","Treasurer","Chairman","Secretary","HEAD COACH"],"Hours":[0.0,0.0,0.0,0.0,0.0,40.0],"Total Compensation":[0,0,0,0,0,121763],"Direct compensation":[0,0,0,0,0,104577],"Other compensation":[0,0,0,0,0,17186]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2013,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 8039, WALNUT CREEK, CA, 94596, USA","city":"WALNUT CREEK","state":"CA","country":"USA","zip_code":94596},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":309539,"Contributions":{"value":7216,"Other contributions":7216,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":301440,"Total revenue":{"value":300771,"INTENSIVE TRAINING CAMP":9735,"Membership Dues & Assessments":275310,"MISC":2572,"PMS CHAMPIONSHIPS":4013,"SC METERS":9141},"Total other revenue":669,"Unrelated business revenue":0},"Investment income":{"value":40,"Investment income total":40,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":843,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":843,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":299199,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":237613,"Current officers":121763,"Disqualified persons":0,"Other salaries and wages":87409,"Pension plan contributions":12334,"Other employee benefits":0,"Payroll taxes":16107},"Other expenses":{"value":61586,"Management services":0,"Legal":0,"Accounting":340,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":59,"Information technology":0,"Royalties":0,"Occupancy":28199,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1548,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20966,"BANK SERVICE CHARGES":7837,"WORKERS COMP":7518,"relays & relay meets":2914,"MISCELLANEOUS":2697},"All other expenses":10474},"Functional Expenses":{"value":null,"Program Service Expenses":299199,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":173364,"Non-interest bearing cash":171898,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1465,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":173364,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":173364,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0334045144553675,"percentile":0.486234171829867},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5794270702776413,"percentile":0.28322567593975984},"Officer Compensation Ratio":{"score":0.4069632585670407,"percentile":0.11094006633303168},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7641669153487743,"percentile":0.9312832637020004}},"source_xml":"201433219349303653_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["MIKE HEANEY","STEVE STAHL","IAN KING","HEATHER TIERNAN","MIKE PIAZZA","DEAN OTTATI","HAROLD BOSCOVICH","MARNI CROOKS"],"Title":["HEAD COACH","HEAD COACH","Vice President","President","Treasurer","Secretary","TEAM MANAGER","TEAM MANAGER"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[124059,124059,0,0,0,0,0,0],"Direct compensation":[124059,124059,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide training & coaching for national and international swimming competitions for adults of all ages.","year":2024,"name":"WALNUT CREEK MASTERS SWIMMING ASSOCIATIO","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"712 BANCROFT ROAD 154, WALNUT CREEK, CA, 94598, USA","city":"WALNUT CREEK","state":"CA","country":"USA","zip_code":94598},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":535514,"Contributions":{"value":12114,"Other contributions":12114,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":502700,"Total revenue":{"value":502700,"long course championship":150,"Membership Dues & Assessments":479088,"MISC":61,"PMS CHAMPIONSHIPS":23231,"pms scy championships":170},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15912,"Investment income total":15912,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4788,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4788,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":516117,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":402874,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":355441,"Pension plan contributions":20855,"Other employee benefits":0,"Payroll taxes":26578},"Other expenses":{"value":113243,"Management services":0,"Legal":0,"Accounting":720,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":375,"Information technology":0,"Royalties":0,"Occupancy":69360,"Travel":1343,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29560,"merchant fees":15924,"WORKERS COMP":4958,"storage":4441,"team picnic":4237},"All other expenses":11885},"Functional Expenses":{"value":null,"Program Service Expenses":492268,"Management And General Expenses":23849,"Fundraising Expenses":0}},"Assets":{"value":424294,"Non-interest bearing cash":81799,"Savings and temp cash investments":342495,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-4687,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-4687},"Fund balance":{"value":428981,"Net assets without donor restriction":428981,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9537914852640003,"percentile":0.8509125293032473},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.036221275260777494,"percentile":0.4930811654889183},"Liabilities to Assets Ratio":{"score":-0.01104658562223364,"percentile":0.9990098044517423},"Operating Reserve Ratio":{"score":0.8220887899449156,"percentile":0.37006470356543586},"Officer Compensation Ratio":{"score":0.4807398322473393,"percentile":0.07871809535996},"Program Expense Growth":{"score":0.047954847477444724,"percentile":0.5236315135976747},"Revenue Growth":{"score":0.054398385978956194,"percentile":0.6243642301988521},"Asset Growth":{"score":0.09441471492151066,"percentile":0.6688639510691154},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6826324129011959,"percentile":0.8166794423547157}},"source_xml":"202513179349307176_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}