Dekalb Aquatics Swim Inc
Nonprofit profile at a glance
- EIN
- 010718987
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Decatur, GA, USA
- Phone
- 7707363512
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $403,350
- Expenses
- $442,350
- Assets
- $71,420
- Liabilities
- $112
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- KAREN WILBORN (PRESIDENT)
People named in this filing
- JOHNNY HURT (BOARD MEMBER)
- ANGIE PETERSON (BOARD MEMBER)
- STEVE POTTER (BOARD MEMBER)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To utilize swimming as a tool to mold young people into becoming outstanding citizens and world-class athletes. Dekalb aquatics swim team, inc "daq"is a competitive swim team, which received it's determination letter recognizing it as tax-exempt under section 501(c) (3)of the internal revenue code of 1986, as amended dated december 18, 2002. Daq is based in decatur, Georgia and currently serves approximately 220 youth swimmers. Daq's purpose is to train student athlete through high school to participate in local, state, regional, and national swimming competitions in accordance with guidelines established by USA swimming, the national governing body for the sport of swimming. Daq is committed to providing a safe environment for all participants with athlete protection policies and guidelines in place following USA swimming best practices. In addition to the above, daq's goal is to use swimming as a tool to mold, support, and mentor young people into becoming outstanding citizens. In su
What it reported doing in 2025
A summer league recreational swim team geared to introduce novice swimmers to the sport of swimming and allow elite swimmers to simply enjoy the essence of the sport. The goal is to provide every member an opportunity to improve swimming skills and achieve success. The team competes in five regular season meets and the asa championship swim meet at the end of june.
Operating model
- Revenue model
- Earned-program. 98% 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
STRONG - 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: 87
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 95.3%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -9.7%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 3.2% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 9.3% per year; rating input score 100; 61st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 95.3% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $422K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 3 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 19/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.