Helena Lions Swim Team
Nonprofit profile at a glance
- EIN
- 237329723
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Helena, MT, USA
- Phone
- 4064599726
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $223,559
- Expenses
- $178,721
- Assets
- $172,071
- Liabilities
- $823
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ERIC URBAN (PRESIDENT)
- PAT SAMPSON (VICE PRESIDENT)
Highest reported compensation
- EDGAR LARY JR (HEAD SWIM COACH): $44,320 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Helena lions swim team is a community-based competitive swim team, challenging swimmers to achieve personal excellence in swimming and in life. The organization is managed by volunteers, but has professional coaching staff for approximately 80 swimmers annually. The team is USA swimming sanctioned and holds 2 home swim meets annually in addition to competing in meets across Montana and the pacific northwest. The team has a modest scholarship fund to offset seasonal dues for swimmers of families in financial crisis.
What it reported doing in 2024
Helena lions swim team (hlst) is located in helena, mt. Its sole program is to develop swim athletes to achieve personal excellence at their sport and in life. Excellence in the pool is measured by progress in faster swimming times at competitions, as well as by practice attendance, to attend scheduled practices and events, to show up on time, work hard, and maintain a positive attitude. Excellence outside the pool is measured by participation in fundraisers to help support the team; community service; and by developing healthy friendships and achieving academic success in school. Hlst operates year-round. September through february is the short course (25 yard pool) season; april through july is the long course (50 meter pool) season. March and august are regional competitions; pacific northwest sectionals in march; western zones in august. Qualified swimmers travel to those meets accompanied by coaching staff and chaperones. During the short course season, hlst served 72 swimmers of all skill levels and ages 6-18, while long course swimmers totaled 75. The team hosted two home meets with 298 and 280 swimmers participating, respectively. Hlst operates at two local pool facilities owned by helena ymca and the city of helena.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 90
- Accountability: 79
- Sustainability: 54
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.3%; rating input score 74
- Program expense ratio: 91.9%; 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: 20.1%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.96; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 24.8%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.3% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 74.3% of revenue deployed · 91.9% of spending went to programs
- Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $164K in reported program spending
- Leadership: top reported pay $44K · 8 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: 3 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 7 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.