East Bay Bat Rays Swimming Association

What it reported doing in 2024

The East Bay Bat Rays (EBATs) focus is to provide competitive swimming experience to local youths through year-round training and competition. We offer swim practice and participation in local swim meets all year long. We separate our dues into 4 quarters that begin on September 1st, December 1st, March 1st, and June 1st. Our youngest group of swimmers practice 4 days per week for 1 hour. Our next group practices 5 days per week for 1.5 hours and our top group practices 6 days per week for 2 hours. When we have very competitive and accomplished high school swimmers, we may also add a couple weekday morning workouts for 1 1.5 hours in addition to the 6 workouts in the week. That group might also travel around the country to compete in higher level swim meets, ie: Invitationals, Junior Nationals, Senior Nationals, Olympic Trials.In addition to our year-round club swim team, we also provide the community with a masters swim team (18yrs and older). They workout on Weekday mornings, Weekday noontime swims, 3-4 evening practices, and Saturday morning practices. That group will sometimes go to competitions as well, although, the vast majority of masters members solely participate for fitness. This group pays a monthly membership fee.We also provide monthly swim clinics to 18&under swimmers who might not want to swim all year round but want to improve their skills for their high school swim team or summer recreational team. This group pays for each individual clinic as registration becomes available.In the summer we provide a Learn to Swim program where many of our competitive swimmers get paid to be swim instructors to non-swimming youths in the community. These fees are collected for each 2-week session.Lastly, we sponsor water polo clinics and teams throughout the year. This is not year-round, but short seasons, much like our swim clinics. These fees are also collected at the beginning of each clinic/program.

Financial Efficiency

• Mission deployment rate: 100%; rating input score 100
• Program expense ratio: 91.8%; rating input score 92
• 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; 63rd 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: -15.1%; rating input score 18; 18th percentile among comparable filings
• Total-asset coverage ratio: -0.32; rating input score 0; 0th percentile among comparable filings
• Liabilities to assets ratio: Limited
• Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

• Program expense growth: 3% per year; rating input score 100; 44th percentile among comparable filings
• Revenue growth: 1.5% per year; rating input score 100; 32nd percentile among comparable filings
• Asset growth: -89.9% per year; rating input score 0; 0th percentile among comparable filings