Phillips Swim Club C/o Jenny Ekardt
Nonprofit profile at a glance
- EIN
- 451992384
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Cincinnati, OH, USA
- Phone
- 5134712280
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $255,117
- Expenses
- $263,979
- Assets
- $24,239
- Liabilities
- $39,643
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
People named in this filing
- JULIE BURKE (TRUSTEE)
- DEBORAH KAYSE (TRUSTEE)
- JAMES DETERS (TRUSTEE)
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
The sole purpose of phillips swim club is to establish a swimming club for the recreation of its members.
What it reported doing in 2025
Operation of swim club for its members
Operating model
- Revenue model
- Earned-program. 90% 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
STRONG - 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: 83
- Transparency & Controls: 90
- Accountability: 76
- Sustainability: 23
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.2%; rating input score 95
- Program expense ratio: 92%; rating input score 92
- 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: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -3.5%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.09; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 1.64; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 10.2% per year; rating input score 100; 68th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 29th percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 95.2% of revenue deployed · 92% of spending went to programs
- Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $243K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules
- Filing history: 14 filing years from 2012 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 — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Operating margin scored 28/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.