Maple Springs Swimming Association

Nonprofit profile at a glance

EIN
231547209
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Birdsboro, PA, USA
Phone
6105828944
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Reported finances

Revenue
$133,341
Expenses
$121,630
Assets
$107,838
Liabilities
$101,307

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

Leadership & pay

4 people listed

Executive titles in this filing

  • AUSTIN PETERSON (PRESIDENT)
  • RICHARD BELL (VICE PRESIDENT)

People named in this filing

  • AUSTIN PETERSON (PRESIDENT)
  • RICHARD BELL (VICE PRESIDENT)
  • STEVE TREGO (TREASURER)

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 provide and maintain swimming facilities for its members and the local community, including summer camps for church and non profit orgs, direct membership over 200, with church and civic orgs

What it reported doing in 2025

To provide and maintain swimming facilities for its members and the local community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 83
  • Accountability: 30
  • Sustainability: 45
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.4%; rating input score 35
  • Program expense ratio: 38.8%; rating input score 39
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: Limited
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 8.8%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.94; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -14.2% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 35.4% of revenue deployed · 38.8% of spending went to programs
  • Governance: 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.