Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Swim Kauai Aquatics
EIN 20-3925306 • 501(c)3 • Lihue, HI
Profile
Education, amateur athletic organization
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.07x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 17.7% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Down$46,245
Down $5,931 (-11%) from 2023
Liabilities
Down$3,026
Down $242 (-7.4%) from 2023
Net Assets
Down$43,219
Down $5,689 (-12%) from 2023
Revenue
Up$106,748
Up $14,680 (+16%) from 2023
Expenses
Up$112,437
Up $4,497 (+4.2%) from 2023
Net Income
Up-$5,689
Up $10,183 (+64%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $46,245
- Liabilities
- $3,026
- Net assets
- $43,219
- Revenue
- $106,748
- Expenses
- $112,437
- Net income
- -$5,689
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- Jul 11, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $123,873
Mission and Program Overview
Mission
Education, amateur athletic organization
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SWIMMING PROGRAMS: OUR SWIM COACHES (EMPLOYEES) CONDUCT SWIM TRAINING IN PREPARATION FOR LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL SWIMMING COMPETITIONS AS GOVERNED BY THE UNITED STATES SWIMMING ASSOCIATION. | - | $76,548 |
| SPORTS COMPETITION PROGRAMS, GENERAL/OTHER: ATTENDING SWIMMING CLUB COMPETITIONS, BOTH MEMBERS AND COACHES AT VARIOUS USA SWIMMING SANCTIONED MEETS IN BOTH HAWAII AND OTHER STATES. (85 SWIMMERS) | - | $30,119 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RICARDO RASCON | Head Coach | FT | $17,250 | $1,633 | $18,883 |
| JOHN INOUYE | Vice Preside | - | $0 | - | - |
| DEBORAH CHRISTIAN | Treasurer | - | $0 | - | - |
| CELINE RAPP | Director | - | $0 | - | - |
| KRISTI MOISES | Secretary | - | $0 | - | - |
| GINGER LUCY | Director | - | $0 | - | - |
| MARIE WILLIAMS | Director | - | $0 | - | - |
| LESLIE LIN | Director | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraising | $34,788 | $17,248 | $13,905 | $3,343 |
| Total Events | $34,788 | $17,248 | $16,335 | $913 |
Filing and Contact Details
Filer
- Filer Name
- Swim Kauai Aquatics
- EIN
- 20-3925306
- Phone
- 8086525885
- Address
- P O BOX 662340, LIHUE, HI 96766
Signing Officer
- Name
- Deborah Christian
- Title
- Treasurer
- Phone
- 8084820138
- Signed
- 2025-07-11
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 314 office 158 information technology 1,670 travel 2,382 insurance 3,139 education/training 161 license & fees 104 meet entry fees 7,188 registration fees 6,900 team/pool supplies 6,382 hospitality 2,799 bank fees/merchant fees 3,521 deminimis 3,768 outside services 240 total 38,726”
Form 990-ez, Part I, Line 20
“Book / tax depreciation difference -4,276”
Form 990-ez, Part II, Line 24
“42,753 42,753 less accumulated depreciation 21,377 21,377 total 21,376 21,376”
Form 990-ez, Part II, Line 26
“Payroll tax liabilities 1,183 1,752 credit card payable 2,085 1,274”
Raw XML Appendix177 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAPAA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96746 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 30800 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 24869 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 36473 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 790 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5689 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 52176 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 46245 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 17248 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 1976 |
| IRS990EZ/GrossReceiptsAmt | 0 | 123873 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 2766 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 43086 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 48908 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 43219 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 48908 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 43219 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5498 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 17250 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 1633 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN INOUYE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DEBORAH CHRISTIAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RICARDO RASCON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CELINE RAPP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KRISTI MOISES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | GINGER LUCY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MARIE WILLIAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | LESLIE LIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | HEAD COACH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 21376 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 21376 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 38726 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | EDUCATION, AMATEUR ATHLETIC ORGANIZATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 456 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 24296 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SPORTS COMPETITION PROGRAMS, GENERAL/OTHER: ATTENDING SWIMMING CLUB COMPETITIONS, BOTH MEMBERS AND COACHES AT VARIOUS USA SWIMMING SANCTIONED MEETS IN BOTH HAWAII AND OTHER STATES. (85 SWIMMERS) |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SWIMMING PROGRAMS: OUR SWIM COACHES (EMPLOYEES) CONDUCT SWIM TRAINING IN PREPARATION FOR LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL SWIMMING COMPETITIONS AS GOVERNED BY THE UNITED STATES SWIMMING ASSOCIATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 30119 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 76548 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 67757 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 16335 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 913 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3268 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3026 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 112437 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 106667 |
| IRS990EZ/TotalRevenueAmt | 0 | 106748 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SWIMKAUAI.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 36473 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 33364 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 58272 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 23520 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 54859 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 206488 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 70152 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 65320 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 94089 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 95671 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 57695 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 382927 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 589415 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 106625 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 98684 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 152361 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 119191 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 112554 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 589415 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 106625 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 98684 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 152361 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 119191 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 112554 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 589415 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 17540 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 17540 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 16335 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRAISING |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 34788 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 34788 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 17248 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 17248 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 913 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 2430 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 2430 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 13905 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 13905 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 314 OFFICE 158 INFORMATION TECHNOLOGY 1,670 TRAVEL 2,382 INSURANCE 3,139 EDUCATION/TRAINING 161 LICENSE & FEES 104 MEET ENTRY FEES 7,188 REGISTRATION FEES 6,900 TEAM/POOL SUPPLIES 6,382 HOSPITALITY 2,799 BANK FEES/MERCHANT FEES 3,521 DEMINIMIS 3,768 OUTSIDE SERVICES 240 TOTAL 38,726 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE -4,276 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 42,753 42,753 LESS ACCUMULATED DEPRECIATION 21,377 21,377 TOTAL 21,376 21,376 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PAYROLL TAX LIABILITIES 1,183 1,752 CREDIT CARD PAYABLE 2,085 1,274 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBORAH CHRISTIAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8084820138 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SWIM KAUAI AQUATICS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SWIM |
| ReturnHeader/Filer/EIN | 0 | 203925306 |
| ReturnHeader/Filer/PhoneNum | 0 | 8086525885 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 662340 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LIHUE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96766 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/ReturnTs | 0 | 2025-07-14T13:20:10-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
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