Civic Intelligence

Water Rats Parents Club Inc

EIN 06-1368264 • 501(c)3 • Westport, CT

Profile

The organization provides administrative and financial support to promote good sportsmanship, team particpation, loyalty, and the develpoment of competetive swimming of 200+ swimmers.

PO Box 625Westport, CT 06881

www.westporty.org/WRATS

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.09x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

59th percentile

7.0%

Higher net margin than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

47th percentile

-3.5%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$244,070

Down $8,954 (-3.5%) from 2024

Liabilities

Down

$22,878

Down $11,825 (-34%) from 2024

Net Assets

Up

$221,192

Up $2,871 (+1.3%) from 2024

Operations
Liabilities / Revenue86th percentileNet Margin59th percentile

Revenue

Up

$137,862

Up $20,071 (+17%) from 2024

Expenses

Down

$128,276

Down $5,992 (-4.5%) from 2024

Net Income

Up

$9,586

Up $26,063 (+158%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $130,169Liabilities 2011: $02011Assets 2012: $155,317Liabilities 2012: $10,0002012Assets 2013: $178,075Liabilities 2013: $0Net Assets 2013: $178,0752013Assets 2014: $191,030Liabilities 2014: $0Net Assets 2014: $191,0302014Assets 2015: $201,989Liabilities 2015: $0Net Assets 2015: $201,9892015Assets 2016: $192,961Liabilities 2016: $0Net Assets 2016: $192,9612016Assets 2017: $208,969Liabilities 2017: $0Net Assets 2017: $208,9692017Assets 2018: $165,212Liabilities 2018: $0Net Assets 2018: $165,2122018Assets 2019: $230,112Liabilities 2019: $0Net Assets 2019: $230,1122019Assets 2020: $201,427Liabilities 2020: $0Net Assets 2020: $201,4272020Assets 2021: $203,946Liabilities 2021: $0Net Assets 2021: $203,9462021Assets 2022: $270,057Liabilities 2022: $41,982Net Assets 2022: $228,0752022Assets 2023: $255,650Liabilities 2023: $30,935Net Assets 2023: $224,7152023Assets 2024: $253,024Liabilities 2024: $34,703Net Assets 2024: $218,3212024Assets 2025: $244,070Liabilities 2025: $22,878Net Assets 2025: $221,1922025

Highlighted filing

2025

Assets$244,070
Liabilities$22,878
Net Assets$221,192
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $159,876Expenses 2011: $131,306Net Income 2011: $28,5702011Revenue 2012: $149,722Expenses 2012: $124,073Net Income 2012: $25,6492012Revenue 2013: $140,565Expenses 2013: $116,738Net Income 2013: $23,8272013Revenue 2014: $134,238Expenses 2014: $121,283Net Income 2014: $12,9552014Revenue 2015: $123,967Expenses 2015: $113,007Net Income 2015: $10,9602015Revenue 2016: $130,926Expenses 2016: $139,956Net Income 2016: -$9,0302016Revenue 2017: $200,567Expenses 2017: $184,559Net Income 2017: $16,0082017Revenue 2018: $151,527Expenses 2018: $195,284Net Income 2018: -$43,7572018Revenue 2019: $173,108Expenses 2019: $138,895Net Income 2019: $34,2132019Revenue 2020: $84,926Expenses 2020: $41,069Net Income 2020: $43,8572020Revenue 2021: $31,030Expenses 2021: $28,577Net Income 2021: $2,4532021Revenue 2022: $131,553Expenses 2022: $99,521Net Income 2022: $32,0322022Revenue 2023: $133,298Expenses 2023: $133,932Net Income 2023: -$6342023Revenue 2024: $117,791Expenses 2024: $134,268Net Income 2024: -$16,4772024Revenue 2025: $137,862Expenses 2025: $128,276Net Income 2025: $9,5862025

Highlighted filing

2025

Revenue$137,862
Expenses$128,276
Net Income$9,586
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$244,070
Liabilities
$22,878
Net assets
$221,192
Revenue
$137,862
Expenses
$128,276
Net income
$9,586
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.23$2.21$1.38$1.28$0.10
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.35$2.18$1.18$1.34$0.16
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.31$2.25$1.33$1.34$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.42$2.28$1.32$1.00$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.00$2.04$0.31$0.29$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.00$2.01$0.85$0.41$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.00$2.30$1.73$1.39$0.34
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$1.52$1.95$0.44
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.00$2.09$2.01$1.85$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.00$1.93$1.31$1.40$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.00$2.02$1.24$1.13$0.11
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.91$0.00$1.91$1.34$1.21$0.13
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.78$0.00$1.78$1.41$1.17$0.24
2012Summary only. Only limited summary data is available for this year.$1.55$0.10$1.50$1.24$0.26
2011Summary only. Only limited summary data is available for this year.$1.30$0.00$1.60$1.31$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$137,862
Mission and Program Overview

Mission

The organization provides administrative and financial support to promote good sportsmanship, team particpation, loyalty, and the develpoment of competetive swimming of 200+ swimmers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$156,125$156,543▲ $418
Cash and Non-Interest-Bearing Accounts$96,899$81,830▼ $15,069
Land, Buildings, and Equipment, Net-$2,353-
Total Assets$253,024$244,070▼ $8,954
Other Assets Total-$3,344-
Liabilities
Escrow Account Liability$27,053$15,228▼ $11,825
Accounts Payable and Accrued Expenses$7,650$7,650→ $0
Total Liabilities$34,703$22,878▼ $11,825
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$218,321$221,192▲ $2,871
Total Net Assets Fund Balance$218,321$221,192▲ $2,871
Total Liabilities and Net Assets / Fund Balance$253,024$244,070▼ $8,954

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,353$5,138$7,491
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Berkeley MurrayCo-president
Charles ShapiroCo-president
Adrienne WilliamsDirector
Aimee White-charlesDirector
Allison ArnettDirector
Candace TwissDirector
Emmett AdamsDirector
Jackie AustinDirector
Mark McdermottDirector
Melanie RuggieriDirector
Rachel KushelDirector
Sarah CorneckDirector
Shantha OzgenDirector
Showky KaldawayDirector
Daniel SlippenCo-treasurer
Kimberly MassaCo-treasurer
Whitney RossEx-officio
Monika DefeliceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,118
Program Service Revenue
$131,640
Investment Income
$104
Other Revenue
$0
All Other Contributions
$6,118
Change in Net Assets
$9,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,276
Total Fundraising Expense$5,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$16,150--$16,150
Depreciation Depletion$5,138--$5,138
Information Technology$2,699--$2,699
Insurance$1,214--$1,214
Fees for Services Accounting-$1,111-$1,111
Other Expenses$575-$5,000$575
All Other Expenses$513--$513
Total Functional Expenses$122,165$1,111$5,000$128,276
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Water Rats Parents Club Inc
EIN
06-1368264
Phone
2032268981
Address
PO BOX 625, WESTPORT, CT 06881

Signing Officer

Name
Daniel Slippen
Title
Co-treasurer
Phone
2032588082
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Shapiro
Formed
1980
Legal Domicile
Ct
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Abramson & Company LLC
Address
278 POST RD E, WESTPORT, CT 06880
Preparer
Raymond Abramson CPA
Phone
2038521099
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization provides administrative and financial support to promote good sportsmanship, team particpation, loyalty, and the develpoment of competetive swimming of 200+ swimmers.”

Form 990, Page 2, Part III, Line 4D

“The organization provided administrative and financial support”

Form 990, Part IX, Line 11G

“Coaches expenses 16,150 0 0”

Form 990, Part XI, Line 9

“PY ESCROW ADJ -6,715”

Raw XML AppendixShowing 400 of 411 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/OtherChangesInNetAssetsAmt0-6715
IRS990/OtherExpensesGrp/Desc0MEET EXPENSES
IRS990/OtherExpensesGrp/Desc1TEAM BUILDING
IRS990/OtherExpensesGrp/Desc2CONTRIBUTIONS - OTHER ORG
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
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IRS990/OtherExpensesGrp/ProgramServicesAmt067474
IRS990/OtherExpensesGrp/ProgramServicesAmt128402
IRS990/OtherExpensesGrp/ProgramServicesAmt2575
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IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHARLES SHAPIRO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEET INCOME
IRS990/ProgramServiceRevenueGrp/Desc1PET WRAT FEES
IRS990/ProgramServiceRevenueGrp/Desc2PET WRAT REFUNDS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2-258
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION PROVIDED ADMINISTRATIVE AND FINANCIAL SUPPORT
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09792
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0103243
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0226
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0130553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt030030
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0546534
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02353
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05138
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07491
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02353
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES ADMINISTRATIVE AND FINANCIAL SUPPORT TO PROMOTE GOOD SPORTSMANSHIP, TEAM PARTICPATION, LOYALTY, AND THE DEVELPOMENT OF COMPETETIVE SWIMMING OF 200+ SWIMMERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDED ADMINISTRATIVE AND FINANCIAL SUPPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COACHES EXPENSES 16,150 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PY ESCROW ADJ -6,715
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TerminateOperationsInd0false
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 625
IRS990/USAddress/CityNm0WESTPORT
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006881
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0WWW.WESTPORTY.ORG/WRATS
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL SLIPPEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02032588082
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATER RATS PARENTS CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0061368264
ReturnHeader/Filer/PhoneNum02032268981
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 625
ReturnHeader/Filer/USAddress/CityNm0WESTPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006881
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562530411
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ABRAMSON & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0278 POST RD E

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