Severna Park Swimming Association Inc

Nonprofit profile at a glance

EIN
521891278
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Severna Park, MD, USA
Phone
4106475843
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$609,697
Expenses
$578,478
Assets
$125,609
Liabilities
$9,569

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Heather Johnson (President)
  • Mitch Guether (Vice President)

People named in this filing

  • Linsay O'Brien (Secretary)
  • Heather Johnson (President)
  • Mitch Guether (Vice President)

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 organization's primary mission is to provide a competitive swimming environment to the community it serves.

What it reported doing in 2025

Swim team operations serving 216 people.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $578K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.