Webster Swim Association Inc
Nonprofit profile at a glance
- EIN
- 205017887
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Webster, NY, USA
- Phone
- 5857874198
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $436,562
- Expenses
- $375,806
- Assets
- $341,793
- Liabilities
- $123,750
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- REBECCA WEBER (PRESIDENT)
People named in this filing
- REBECCA WEBER (PRESIDENT)
- TAMAR EGGERT (TREASURER)
- DONNA JOHNSON (HEAD COACH)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote the instruction of children under the age of 19 to learn about swimming, teamwork and sportsmanship. The educational purpose was accomplished while promoting an interest in healthy physical activity.
What it reported doing in 2024
Promoted education of children through school year coaching program and competition in various swim meets.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.4%; rating input score 82
- Program expense ratio: 95.7%; rating input score 96
- 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; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 13.9%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.91; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.36; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 15.7% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 15.1% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 21.3% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 82.4% of revenue deployed · 95.7% of spending went to programs
- Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $360K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2015 to 2024
- 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.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.