Kalamazoo Masters Swim Club
Nonprofit profile at a glance
- EIN
- 920277383
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Kalamazoo, MI, USA
- Phone
- 2693756926
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $75,317
- Expenses
- $62,953
- Assets
- $37,771
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- KARL KOWALSKE (PRESIDENT, DIRECTOR)
People named in this filing
- KARL KOWALSKE (PRESIDENT, DIRECTOR)
- ALLISON MCKENNA (SECRETARY, DIRECTOR)
- PAUL DOUGLAS WILLIAMS (TREASURER, DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support adult health through swimming.
What it reported doing in 2025
Swimming workouts (10 sessions, 13h/wk) with on deck coaching for between 60-70 full/part-time members and 8-12 developing swimmers in a 25 yd competition pool
Operating model
- Revenue model
- Membership-supported. 84% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 96% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 100
- Sustainability: 51
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.3%; rating input score 75
- Program expense ratio: 90.1%; rating input score 90
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 16.4%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 0.6; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 14.4%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 75.3% of revenue deployed · 90.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $57K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- 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 — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Officer compensation ratio scored 9/100.