Civic Intelligence

Bobcat Swim Club Parents Assoc

EIN 20-2462594 • 501(c)3 • Shawnee, OH

Profile

To provide a competitive swimming experience to the ohio university and athens community. The bobcat swim club endeavers to promote a high level of physical fitness and ethical cultivation through dedication and perseverence required in the commentment to competitive swimming as a lifelong sport.

PO Box 319Shawnee, OH 43782

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-5.8%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$36,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$50,649

Down $15,419 (-23%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$50,649

Down $15,419 (-23%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin35th percentile

Revenue

Up

$267,194

Up $28,762 (+12%) from 2023

Expenses

Up

$282,613

Up $52,677 (+23%) from 2023

Net Income

Down

-$15,419

Down $23,915 (-281%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$80K$60K$40K$20K$0Assets 2017: $19,683Net Assets 2017: $19,6832017Assets 2018: $14,240Net Assets 2018: $14,2402018Assets 2019: $19,378Net Assets 2019: $19,3782019Assets 2020: $30,347Liabilities 2020: $9,474Net Assets 2020: $20,8732020Assets 2021: $42,224Net Assets 2021: $42,2242021Assets 2022: $57,572Liabilities 2022: $0Net Assets 2022: $57,5722022Assets 2023: $66,068Liabilities 2023: $0Net Assets 2023: $66,0682023Assets 2024: $50,649Liabilities 2024: $0Net Assets 2024: $50,6492024

Highlighted filing

2024

Assets$50,649
Liabilities$0
Net Assets$50,649
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$300K$200K$100K$0-$100KRevenue 2017: $57,359Expenses 2017: $54,047Net Income 2017: $3,3122017Revenue 2018: $69,976Expenses 2018: $75,419Net Income 2018: -$5,4432018Revenue 2019: $124,077Expenses 2019: $118,937Net Income 2019: $5,1402019Revenue 2020: $76,932Expenses 2020: $75,436Net Income 2020: $1,4962020Revenue 2021: $138,666Expenses 2021: $124,705Net Income 2021: $13,9612021Revenue 2022: $216,211Expenses 2022: $188,964Net Income 2022: $27,2472022Revenue 2023: $238,432Expenses 2023: $229,936Net Income 2023: $8,4962023Revenue 2024: $267,194Expenses 2024: $282,613Net Income 2024: -$15,4192024

Highlighted filing

2024

Revenue$267,194
Expenses$282,613
Net Income-$15,419
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$50,649
Liabilities
$0
Net assets
$50,649
Revenue
$267,194
Expenses
$282,613
Net income
-$15,419
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$2.67$2.83$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$2.38$2.30$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$2.16$1.89$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.42$1.39$1.25$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.09$0.21$0.77$0.75$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.19$1.24$1.19$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.70$0.75$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.57$0.54$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.0
Gross Receipts
$267,194
Mission and Program Overview

Mission

To provide a competitive swimming experience to the ohio university and athens community. The bobcat swim club endeavers to promote a high level of physical fitness and ethical cultivation through dedication and perseverence required in the commentment to competitive swimming as a lifelong sport.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$66,068$50,649▼ $15,419
Total Assets$66,068$50,649▼ $15,419
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$66,068$50,649▼ $15,419
Total Net Assets Fund Balance$66,068$50,649▼ $15,419
Total Liabilities and Net Assets / Fund Balance$66,068$50,649▼ $15,419
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Denise HumphreyClub DirectoPT$36,000$36,000

Board Members and Trustees

NameTitle
Lora SnodgrassPresident
Scot Stephanie ClaypooleBoard Member
Ellie LindauerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,684
Program Service Revenue
$72,510
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-15,419
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,788
Salaries, Compensation, and Employee Benefits$95,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,914--$52,914
Current Officers, Directors, Trustees, and Key Employees$36,000--$36,000
Occupancy$27,387--$27,387
All Other Expenses$19,665--$19,665
Other Expenses$8,416--$8,416
Payroll Taxes$6,911--$6,911
Office Expenses$5,238--$5,238
Information Technology$1,772--$1,772
Insurance$1,048--$1,048
Fees for Services Accounting$711--$711
Total Functional Expenses$282,613$0$0$282,613
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
Bobcat Swim Club Parents Assoc
EIN
20-2462594
Phone
7406021355
Address
PO BOX 319, SHAWNEE, OH 43782

Signing Officer

Name
Denise Humphrey
Title
Club Director
Phone
7406021355
Signed
2025-05-05

Organization Details

Principal Officer
Lora Snodgrass
Formed
2004
Voting Board Members
5
Independent Board Members
5
Employees
17

Preparer

Firm
FINANCIAL ACCOUNTING & ADVISORY SVC'S
Address
PO BOX 805, ATHENS, OH 45701
Preparer
Pat Smith CPA
Phone
7405943227
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide a competitive swimming experience to the ohio university and athens community. The bobcat swim club endeavers to promote a high level of physical fitness and ethical cultivation through dedication and perseverence required in the commentment to competitive swimming as a lifelong sport.”

Form 990, Part XI, Line 9

“TO BALANCE 0”

Raw XML Appendix296 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.

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IRS990/NetAssetsOrFundBalancesBOYAmt066068
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IRS990/ProgramServiceRevenueGrp/Desc1BANK VS SPREADSHEET
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO BALANCE 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DENISE HUMPHREY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CLUB DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07406021355
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOBCAT SWIM CLUB PARENTS ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0BOBC
ReturnHeader/Filer/EIN0202462594
ReturnHeader/Filer/PhoneNum07406021355
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 319
ReturnHeader/Filer/USAddress/CityNm0SHAWNEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043782
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311449477
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FINANCIAL ACCOUNTING & ADVISORY SVC'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 805
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045701
ReturnHeader/PreparerPersonGrp/PhoneNum07405943227
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAT SMITH CPA
ReturnHeader/ReturnTs02025-05-07T14:37:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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