Pacific Northwest Swimming

Nonprofit profile at a glance

EIN
311040507
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Redmond, WA, USA
Phone
2538520680
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$234,310
Expenses
$326,190
Assets
$1,444,477
Liabilities
$231,316

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Highest reported compensation

  • LORRAINE MASSE (TREASURER): $3,098 total reported compensation
  • TERESA WINTERSTEIN (AGE GROUP VICE CHAIR): $600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the sport of competitive swimming through governance, programming and education for the pacific northwest swimming community.

What it reported doing in 2024

Conferences, conventions, and meetings.pns house of delegates is a meeting for all member clubs to elect pns bod, approve proposed budget, any policy or bylaw updates and meet calendar which provides the framework for meet structures and scheduling.conferences and board meetings provide planning and education for board members for promoting and building the sport of amateur swimming. Participation in the USA swimming annual convention is for eductation regarding policies and procedures as well as ideas for promoting the sport and guidelines for registration procedures and competition.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program 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 - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 63.1%; rating input score 63
  • 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -39.2%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 4.43; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 63.1% of spending went to programs
  • Governance: 20 of 20 board members independent · 3 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $206K in reported program spending
  • Leadership: top reported pay $3K · 21 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.