St Helena Swim Club DBA Waves Aquatics Napa Valley

Nonprofit profile at a glance

EIN
941710736
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2012
Location
Napa, CA, USA
Phone
7073283601
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Reported finances

Revenue
$245,622
Expenses
$240,485
Assets
$69,803
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Helen Brown (President)

People named in this filing

  • Leah Heil (Director)
  • Kevin Twohey (Director)
  • Jon Hollister (Director)

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 St. Helena Swim Club is a year round USA Swimming affiliate swim team located in the Napa Valley. We offer youth fitness focused and competitive swimming programs in three locations: Calistoga, St. Helena, and Napa. We also have a year round US Master's program that serves the upper valley area. Our mission is to provide our participants with facilities, training, and encouragement for increased proficiency in competitive amateur aquatic sports.

What it reported doing in 2025

Youth competitive swim program; approx. 80 swimmersAdult fitness swim program; approx. 30 participantsSeasonal. Youth swim lessons; approx. 100 students per year

Operating model

Revenue model
Other-operating. 88% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.8%; rating input score 93
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 92.8% of revenue deployed · 94.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $228K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 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: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.