Scottsboro Swim Association

Nonprofit profile at a glance

EIN
270746842
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Scottsboro, AL, USA
Phone
2565993445
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Reported finances

Revenue
$71,234
Expenses
$74,551
Assets
$32,589
Liabilities
$230

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

Leadership & pay

7 people listed

Executive titles in this filing

  • LAURA JENKINS (PRESIDENT)
  • DUSTIN FARMER (VICE PRESIDENT)

People named in this filing

  • LAURA JENKINS (PRESIDENT)
  • DUSTIN FARMER (VICE PRESIDENT)
  • MELISSA HAMILTON (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and develop swimming programs for the benefit of swimmers of all ages and abilities; to educate, train and direct the interests of such swimmers and to aid in the development of such components of good character as good sportsmanship, discipline of mind and body and working together as a team through competitive swimming; to provide an advanced level of swimming activity through support of a competitive swimming program which is designed to accommodate swimmers of all abilities and to provide them with the maximum opportunity to compete, including swimmers from novice through those with enough ability to compete in the olympics.

What it reported doing in 2025

Provided opportunity for team members to participate in swim competition by hosting 2 winter and several summer meet and traveling to away meet throughout the year

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 0
  • Transparency & Controls: 82
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.7%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.3% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2010 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.