Smoky Mountain Aquatic Club
Legal name: Smoky Mountain Swim Team Inc
Nonprofit profile at a glance
- EIN
- 251925123
- IRS 990-EZ coverage
- 2015–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Waynesville, NC, USA
- Phone
- 8287369315
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $98,638
- Expenses
- $96,404
- Assets
- $64,603
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- CLINT MCKINNEY (CHAIR)
- LEE ANN DAVIS (VICE PRESIDE)
- MARY MASON (SECRETARY)
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
Create a fun, safe, & encouraging environment where athletes become amazing people & swimmers!
What it reported doing in 2025
Provide opportunities for athletes to learn and compete in regional swim events.
Operating model
- Revenue model
- Earned-program. 85% 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. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 96
- Transparency & Controls: 82
- Sustainability: 41
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.3%; rating input score 95
- Program expense ratio: 97.4%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 2.3%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.67; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -0.6% per year; rating input score 0; 46th percentile among comparable filings
- Revenue growth: 0.8% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 14% per year; rating input score 100; 77th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 95.3% of revenue deployed · 97.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $94K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2015 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 — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.