South Tahoe Swim Team

Nonprofit profile at a glance

EIN: 953605769
IRS 990-EZ coverage: 2010–2017
Forms available: Form 990-EZ 2017
Location: Stateline, NV, USA
Phone: 5304166053
Rating: 80
Verdict: STRONG
Rating confidence: Moderate
Sector: Swimming & Other Water Recreation

Reported finances

Revenue: $47,164
Expenses: $36,857
Assets: $18,418

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

KATHY HAVEN (President)

People named in this filing

KATHY HAVEN (President)
LOUISE MARIN (Treasurer)
ERIK SCALISE (Team Manager)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Coach youth swimming

What it reported doing in 2017

Affiliated with USA Swimming, Pacific Swimming and Zone 4, team has 30 to 60 children involved in year-round competitive swimming

Operating model

Revenue model: Membership-supported. 82% of the money available for current operations came from membership dues.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

Financial Efficiency: 89
Transparency & Controls: 82
Sustainability: 46
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 83.2%; rating input score 83
Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

Operating margin: 21.9%; rating input score 78; 78th percentile among comparable filings
Total-asset coverage ratio: 0.5; rating input score 30; 30th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 21.9%; rating input score 7; 7th percentile among comparable filings

Growth

Program expense growth: -2.5% per year; rating input score 0; 43rd percentile among comparable filings
Revenue growth: -2.9% per year; rating input score 0; 43rd percentile among comparable filings
Asset growth: -5.8% per year; rating input score 0; 26th percentile among comparable filings

Details

Where the money goes: 83.2% of revenue deployed · 100% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $39K in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 5 of 6 current checks pass · 1 finding to review
Schedules: 3 filed schedules
Filing history: 8 filing years from 2010 to 2017
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Officer compensation ratio scored 7/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.