Florida Swimming Inc

Nonprofit profile at a glance

EIN
311012800
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Minneola, FL, USA
Phone
3522425145
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Official website

Reported finances

Revenue
$805,691
Expenses
$656,905
Assets
$1,277,393
Liabilities
$22,801

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

Leadership & pay

34 people listed

Executive titles in this filing

  • VANESSA BREWER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • VANESSA BREWER (EXECUTIVE DIRECTOR): $68,690 total reported compensation
  • ELLEN EARLEY (TREASURER): $32,040 total reported compensation

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

Overview

Mission

Florida swimming serves the competitive swimming community by providing an environment where our members can achieve their greatest dreams, in and out of the pool.

What it reported doing in 2025

Florida swimming shall be the education, instruction and training of individuals to develop and improve their capabilities in the sport of swimming. Florida swimming shall promote swimming for the benefit of swimmers of all ages and abilities, in accordance with the standards, rules, regulations, policies and procedures of world aquatics, USA swimming, and Florida swimming and its articles of incorporation.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for member benefits.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 83
  • Accountability: 80
  • Sustainability: 61
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.6%; rating input score 69
  • Program expense ratio: 81.2%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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: 97%; rating input score 97; 28th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.94; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -4.6% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 68.6% of revenue deployed · 81.2% of spending went to programs
  • Governance: 32 of 33 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $533K in reported program spending
  • Leadership: top reported pay $69K · 34 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.