Sacramento Masters Swimming
Legal name: Sacramento Swim Club
Nonprofit profile at a glance
- EIN
- 881506252
- IRS 990-EZ coverage
- 2024–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Sacramento, CA, US
- Phone
- 5304093185
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $151,268
- Expenses
- $129,934
- Assets
- $86,415
- Liabilities
- $29,896
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- James Butler (Director and President)
- Yvonne Lo (Director and Vice President)
People named in this filing
- James Butler (Director and President)
- Yvonne Lo (Director and Vice President)
- Austin Lange (Director and CFO)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote swimming for fitness, friendly competition, and camaraderie for swimmers ages 18 years and up.
What it reported doing in 2025
Swim Competition Program Services - Hosted the Pacific Masters Short Course Yards Championship attended by over 800 swimmers from across California and other states. Plans are to continue hosting swim competitions each year. Will be hosting the 2026 United States Masters Swimming Summer Nationals, a national swim meet with an anticipated 1800 swimmers in attendance.
Operating model
- Revenue model
- Earned-program. 97% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 82
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.4%; rating input score 78
- Program expense ratio: 91.3%; rating input score 91
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 14.1%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 0.67; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.35; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 15.1%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 9.4% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 14.7% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 54.8% per year; rating input score 100; 93rd percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 78.4% of revenue deployed · 91.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $119K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 1 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Sustainability: Total-asset coverage ratio scored 46/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- High — Sustainability: Officer compensation ratio scored 19/100.