Daleview Inc

Nonprofit profile at a glance

EIN
520688001
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Silver Spring, MD, USA
Rating
35
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$432,673
Expenses
$318,524
Assets
$811,507
Liabilities
$43,567

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Amy Zandarski-Pica (President)
  • Andy Delfino (Vice President)

People named in this filing

  • Amy Zandarski-Pica (President)
  • Andy Delfino (Vice President)
  • Lucille Dickinson (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide safe, healthy recreational swimming and related activities for children and adults. Daleview is a Charter Member of the Montgomery County (MD) Swim League. We provide swim lessons to members and non-members, and we maintain a 4.13 acre tract which includes a natural habitat for wildlife and green space within the Washington, DC Beltway.

What it reported doing in 2024

Daleview is a Charter Member of the Montgomery County (MD) Swim League. Children of members may participate on the team. . Daleview offers Masters Swim, Stroke and Turn Winter Clinics, and Aquatic Masters Swimming, Aerobic sessions, as well as swim lessons for adults and children are open to both members and non-members in a commitment to improving water safety skills and the health of interested community members

Operating model

Revenue model
Membership-supported. 62% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 10
  • Transparency & Controls: 74
  • Accountability: 12
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10%; rating input score 10
  • Program expense ratio: 13.5%; rating input score 14
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.4%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.55; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 10% of revenue deployed · 13.5% of spending went to programs
  • Governance: 0 of 350 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $290K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Highest-paid contractors: 1 contractor listed · $118K reported
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2009 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 — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.