Normandy Swim & Tennis Club Inc
Nonprofit profile at a glance
- EIN
- 310641547
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2019
- Location
- Loveland, OH, USA
- Phone
- 5136830232
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $322,570
- Expenses
- $309,894
- Assets
- $56,749
- Liabilities
- $17,538
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Kathy Johnston (President)
- Rebecca Huening (Vice President)
People named in this filing
- Kathy Johnston (President)
- Richelle Weiland (Dive Trustee)
- Katie Rogers (Secretary)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose for which this corporation is formed is to provide a healthy form of recreation for its members and their children; to promote and further the health, safety, education and general welfare of its members and their children through swimming, tennis, and other recreational activities in which the group desires to engage; to purchase, lease, rent, or otherwise acquire a site for these facilities' to purchase, lease, rent, or otherwise acquire a swimming pool bath house, tennis courts and other equipment necessary for the operation of the Club as well as all other personal or real property and goods of any and every class and description which would be necessary to further the recreational desires of its members; and to assist charitable groups, and boys and girls' clubs, by making the facilities of the Club available at certain times to such groups, but only with the expressed permission of the Board of Trustees; and to aid in community endeavors when feasible to do so.
What it reported doing in 2024
The Club provides a safe and family friendly swimming and tennis environment for summer recreation. A swim team is created each summer and is involved in the local swim league. There is a capacity of 345 bonded members. There were 336 family memberships, 26 single memberships, 15 empty nester memberships, and 9 board member memberships that were utilized in the fiscal year ended 10/31/25.
Operating model
- Revenue model
- Other-operating. 97% of the money available for current operations came from other operating revenue.
- 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 35
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.9%; rating input score 74
- Program expense ratio: 76.9%; rating input score 77
- 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.9%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 4% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 56th percentile among comparable filings
- Asset growth: -16.1% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 73.9% of revenue deployed · 76.9% of spending went to programs
- Governance: 0 of 11 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $238K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 2 filed schedules
- Filing history: 9 filing years from 2015 to 2024
- 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.