Upper St Clair Swim Club Association C/o Kristin Matheny President
Nonprofit profile at a glance
- EIN
- 260618906
- IRS 990 coverage
- 2016–2016
- Forms available
- Form 990 2016
- Location
- Pittsburgh, PA, USA
- Phone
- 4127202381
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $209,026
- Expenses
- $201,555
- Assets
- $224,329
- Liabilities
- $104,352
Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- KRISTIN MATHENY (PRESIDENT AND DIRECTOR)
- DOUGLAS SHAFFER (VICE PRESIDENT AND DIRECTOR)
People named in this filing
- KRISTIN MATHENY (PRESIDENT AND DIRECTOR)
- DOUGLAS SHAFFER (VICE PRESIDENT AND DIRECTOR)
- MICHAEL MUDRY (SECRETARY AND 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 2016. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide an opportunity for all persons eligible for membership to engage in a wholesome, lifesaving, lifetime sport and recreational activity. To promote physical fitness and good patterns of physical development and to encourage proper conditioning and health habits. To provide opportunities for social, emotional and educational development and to encourage peer and family participation. To provide an opportunity for members to compete in organized swimming competitions.
What it reported doing in 2016
The club enrolled swimmers year-round to develop stroke and turning techniques and provide the opportunity for swimmers to participate in competitive swim meets. The club also enrolled collegiate swimmers who trained with the club during their breaks from college and also pre-competitive swimmers who advanced from the lessons program but were not ready to participate in a competitive swim meet.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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
SUPPORTED - 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: 77
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 48
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.1%; rating input score 86
- Program expense ratio: 89.4%; rating input score 89
- 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; 63rd 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: 3.6%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 1.11; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.47; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 86.1% of revenue deployed · 89.4% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $180K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 2 filed schedules
- 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.
- Review — Sustainability: Operating margin scored 52/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.