Southern California Swimming Inc

Nonprofit profile at a glance

EIN
311016597
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Rancho Palos Verdes, CA, USA
Phone
3106841151
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Official website

Reported finances

Revenue
$1,370,772
Expenses
$1,184,914
Assets
$5,767,601
Liabilities
$69,971

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • STEVEN ROUSH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • STEVEN ROUSH (EXECUTIVE DIRECTOR): $180,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

All revenues, including membership registration and meet entry fees, are used to further the sport of amateur swimming for the registered individual and club members of southern California swimming, inc. And its supporting national organization, united states swimming, inc. During the period september 1,2015 to august 31, 2016 southern California swimming, inc. Joined with approximately 157 local member swim clubs in organizing, sponsoring and sanctioning approximately 350 sanctioned swimming competitions involving 24,182 registered members. Meet entry forms and meet results are published and made available to members by subscription. A swim guide membership directory is also published each year and sold to members at its estimated cost of production.

What it reported doing in 2024

The Organization's swimming program promotes the sport of competitive amateur swimming, including the preparation of the annual swim guide and swim competition event registration information publications. The Organization has joined with local affiliated swim clubs, geographic section organizations and leagues in organizing, sponsoring sanctioned swimming competitions involving approximately registered members. The Organization's program includes direct meet expenses, travel assistance for qualified registered member swimmer traveling to regional, national and international amateur swimming competitions. The program also includes swimming clinic expenses and other swimming-related expenses.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 75% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 68
  • Accountability: 82
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.7%; rating input score 41
  • Program expense ratio: 52.9%; rating input score 53
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.7%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.6%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 4.87; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 25.1% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 40.7% of revenue deployed · 52.9% of spending went to programs
  • Governance: 22 of 23 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $627K in reported program spending
  • Leadership: top reported pay $180K · 23 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.