Cougar Aquatics

Nonprofit profile at a glance

EIN
831863380
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024
Location
Pullman, WA, USA
Phone
5095928015
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Reported finances

Revenue
$192,400
Expenses
$141,945
Assets
$89,517

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • PRISCILLA SCHMIDT (President)
  • JACK ZHANG (Vice President)

People named in this filing

  • PRISCILLA SCHMIDT (President)
  • JACK ZHANG (Vice President)
  • BERNADETTE REESE (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Cougar Aquatics is maximizing the potential of all our members in and out of the pool to develop swimmers today and leaders for tomorrow.

What it reported doing in 2024

To provide athletes with opportunities to develop swimming abilities through exceptional coaching, excellent facilities and resources, and a supportive environment.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.6%; rating input score 65
  • Program expense ratio: 87.5%; rating input score 88

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 26.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -7.1% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 82.9% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 64.6% of revenue deployed · 87.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $124K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.