Davis Aquatic Masters

Nonprofit profile at a glance

EIN
942412714
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Davis, CA, USA
Phone
5307577946
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Official website

Reported finances

Revenue
$409,882
Expenses
$416,062
Assets
$313,094
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Matt Zachan (CEO)
  • Brian Bolz (President)
  • Stacey Brezing (Vice President)

Highest reported compensation

  • Matt Zachan (CEO): $99,913 total reported compensation
  • Sally Hamilton (Finance Dir.): $19,602 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the health and well-being of community members through increased physical fitness via swimming, competition and education about the benefits of swimming.

What it reported doing in 2025

Founded in 1974, dam has grown into the largest single city aquatic masters swim team in the nation (526 members). Dam is the only local athletic program to meet the health and fitness needs of community members ranging in age from 18-93.dam accomodates the needs of beginning, experienced, and competitive adult swimmers, those requiring physical rehabilitation following surgery or injury recovery, and those seeking a healthy, fitness oriented social activity.with 48 professionally coached workouts per week, dam offers opportunities to swim 360+ days per year.the focus was on the following: red cross lifeguard training adult learn to swimsenior swimmersswimmers with disability

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 83
  • Accountability: 72
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 28.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 89.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $373K in reported program spending
  • Leadership: top reported pay $100K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.