Civic Intelligence

National Interscholastic Swimming Coaches Association of America Inc

990 • Fiscal year 2016 • EIN 11-3192617

Nov 01, 2015 to Oct 31, 2016 • Filed on Feb 10, 2017

Organization ProfileNISCAONLINE.ORG
3015 Shiloh LaneCharleston, SC 29414

(201) 284-9242

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

9th percentile

-28%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

16th percentile

-21%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$177,177

Down $46,489 (-21%) from 2015

Net Assets

Down

$177,177

Down $46,489 (-21%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin9th percentile

Revenue

Down

$163,712

Down $51,589 (-24%) from 2015

Expenses

Up

$210,201

Up $30,069 (+17%) from 2015

Net Income

Down

-$46,489

Down $81,658 (-232%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $241,070Liabilities 2010: $0Net Assets 2010: $241,0702010Assets 2011: $233,360Liabilities 2011: $0Net Assets 2011: $233,3602011Assets 2012: $217,078Liabilities 2012: $0Net Assets 2012: $217,0782012Assets 2013: $232,342Liabilities 2013: $0Net Assets 2013: $232,3422013Assets 2014: $188,497Liabilities 2014: $0Net Assets 2014: $188,4972014Assets 2015: $223,666Liabilities 2015: $0Net Assets 2015: $223,6662015Assets 2016: $177,177Liabilities 2016: $0Net Assets 2016: $177,1772016Assets 2017: $208,841Liabilities 2017: $0Net Assets 2017: $208,8412017Assets 2018: $215,469Liabilities 2018: $0Net Assets 2018: $215,4692018Assets 2019: $222,392Liabilities 2019: $0Net Assets 2019: $222,3922019Assets 2020: $250,812Liabilities 2020: $0Net Assets 2020: $250,8122020Assets 2021: $284,299Liabilities 2021: $0Net Assets 2021: $284,2992021Assets 2022: $269,559Liabilities 2022: $0Net Assets 2022: $269,5592022Assets 2023: $287,588Liabilities 2023: $0Net Assets 2023: $287,5882023Assets 2024: $312,790Liabilities 2024: $0Net Assets 2024: $312,7902024Assets 2025: $338,687Liabilities 2025: $0Net Assets 2025: $338,6872025

Highlighted filing

2016

Assets$177,177
Liabilities$0
Net Assets$177,177
Open 2016 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $229,6932010Expenses 2011: $196,9142011Expenses 2012: $178,2672012Revenue 2013: $233,259Expenses 2013: $217,995Net Income 2013: $15,2642013Revenue 2014: $162,191Expenses 2014: $206,036Net Income 2014: -$43,8452014Revenue 2015: $215,301Expenses 2015: $180,132Net Income 2015: $35,1692015Revenue 2016: $163,712Expenses 2016: $210,201Net Income 2016: -$46,4892016Revenue 2017: $254,174Expenses 2017: $222,511Net Income 2017: $31,6632017Revenue 2018: $213,741Expenses 2018: $207,113Net Income 2018: $6,6282018Revenue 2019: $166,473Expenses 2019: $159,550Net Income 2019: $6,9232019Revenue 2020: $123,838Expenses 2020: $95,418Net Income 2020: $28,4202020Revenue 2021: $147,868Expenses 2021: $114,381Net Income 2021: $33,4872021Revenue 2022: $188,410Expenses 2022: $203,150Net Income 2022: -$14,7402022Revenue 2023: $169,930Expenses 2023: $151,901Net Income 2023: $18,0292023Revenue 2024: $184,044Expenses 2024: $158,843Net Income 2024: $25,2012024Revenue 2025: $177,486Expenses 2025: $151,589Net Income 2025: $25,8972025

Highlighted filing

2016

Revenue$163,712
Expenses$210,201
Net Income-$46,489
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Feb 10, 2017
Return Version
2015v3.0
Gross Receipts
$163,712
Mission and Program Overview

Mission

To educate youth in all aquatic sports for the promotion of health, fitness, and recreational needs.

Aquatic sports foundation

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$223,666$177,177▼ $46,489
Savings and Temporary Cash Investments$163,374$166,094▲ $2,720
Cash and Non-Interest-Bearing Accounts$60,292$11,083▼ $49,209
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$223,666$177,177▼ $46,489
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$223,666$177,177▼ $46,489
Total Liabilities and Net Assets / Fund Balance$223,666$177,177▼ $46,489
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Arvel McelroyPresident
Mark OnstottPresident-elect
Eve JulianSecretary
Thomas WojslawowoczTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$84,334
Program Service Revenue
$76,605
Investment Income
$2,773
Other Revenue
$0
Change in Net Assets
$-46,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$39,239--$39,239
Conferences and Meetings$34,783--$34,783
Office Expenses$6,433$10,507-$16,940
Other Expenses$12,000--$12,000
Insurance$8,360$3,033-$11,393
All Other Expenses$10,975--$10,975
Fees for Services Accounting-$3,320-$3,320
Advertising-$1,500-$1,500
Total Functional Expenses$191,841$18,360$0$210,201
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section B, Line 11

“The finance committee meets annually to discuss the financial report and form 990”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
National Interscholastic Swimming
EIN
11-3192617
Phone
2012849242
Address
3015 SHILOH LANE, CHARLESTON, SC 29414

Signing Officer

Name
Thomas Wojslawowicz
Title
Treasurer
Phone
2012849242
Signed
2017-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Wojslawowicz
Formed
1934
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Welch Roberts & Amburn Llp
Address
157 EAST BAY STREET, CHARLESTON, SC 29401
Preparer
Jeffrey T Huttocpa
Phone
8435770148
Raw XML Appendix291 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/TotalAmt010975
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01934
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0163712
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02773
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt084334
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetAssetsOrFundBalancesBOYAmt0223666
IRS990/NetAssetsOrFundBalancesEOYAmt0177177
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010507
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherExpensesGrp/Desc2SPORTS PUBLICATIONS
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IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE MEETS ANNUALLY TO DISCUSS THE FINANCIAL REPORT AND FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS WOJSLAWOWICZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02012849242
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL INTERSCHOLASTIC SWIMMING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COACHES ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0113192617
ReturnHeader/Filer/PhoneNum02012849242
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ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029414
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571013298
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WELCH ROBERTS & AMBURN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0157 EAST BAY STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029401
ReturnHeader/PreparerPersonGrp/PhoneNum08435770148
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY T HUTTOCPA
ReturnHeader/ReturnTs02017-02-13T15:59:51-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-11-01
ReturnHeader/TaxPeriodEndDt02016-10-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$177,177
Liabilities
$0
Net assets
$177,177
Revenue
$163,712
Expenses
$210,201
Net income
-$46,489
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$1.77$1.52$0.26
2024Detailed filing. Detailed filing data is available for this year.$3.13$0.00$3.13$1.84$1.59$0.25
2023Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$1.70$1.52$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.00$2.70$1.88$2.03$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.00$2.84$1.48$1.14$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.00$2.51$1.24$0.95$0.28
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$1.66$1.60$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.00$2.15$2.14$2.07$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$2.54$2.23$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$1.64$2.10$0.46
2015Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$2.15$1.80$0.35
2014Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$1.62$2.06$0.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.00$2.32$2.33$2.18$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.00$2.17$1.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.00$2.33$1.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.00$2.41$2.30