Olentangy Swim Association Inc

Nonprofit profile at a glance

EIN
311435845
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Powell, OH, USA
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Reported finances

Revenue
$452,444
Expenses
$548,890
Assets
$1,406,743
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JOSHEPH D REVILLE (PRESIDENT)
  • TIFFANY J KOCHER (VICE PRESIDENT)

People named in this filing

  • JOSHEPH D REVILLE (PRESIDENT)
  • TIFFANY J KOCHER (VICE PRESIDENT)
  • CHRISTOPHER L ROSS (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 a community location for swimming, swim lessons, diving, swim team and other community activities.

What it reported doing in 2025

Improving phsyical health, self confidence, and water safety understanding in youth swim team participants

Operating model

Revenue model
Membership-supported. 91% of the money available for current operations came from membership dues.
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

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 6
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7%; rating input score 7
  • Program expense ratio: 5.8%; rating input score 6
  • 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.3%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 23.1% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 19.2% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 7% of revenue deployed · 5.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 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.

  • High — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 11/100.