Civic Intelligence

Carolina Aquatics Swim Club Inc.

EIN 20-8367622 • 501(c)3 • Columbia, SC

Pub. 78 Eligible

Profile

Youth swim team

PO Box 5592Columbia, SC 29250

www.carolina-aquatics.com

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$70,000

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

89th percentile

57%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$266,373

Up $96,343 (+57%) from 2024

Liabilities

Down

$4,995

Down $3,036 (-38%) from 2024

Net Assets

Up

$261,378

Up $99,379 (+61%) from 2024

Operations
Liabilities / Revenue45th percentileNet Margin67th percentile

Revenue

Up

$678,792

Up $116,829 (+21%) from 2024

Expenses

Up

$579,413

Up $41,729 (+7.8%) from 2024

Net Income

Up

$99,379

Up $75,100 (+309%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$300K$200K$100K$0Assets 2011: $48,902Liabilities 2011: $3,156Net Assets 2011: $45,7462011Assets 2012: $64,653Liabilities 2012: $4,273Net Assets 2012: $60,3802012Assets 2013: $82,047Liabilities 2013: $3,807Net Assets 2013: $78,2402013Assets 2014: $76,877Liabilities 2014: $1,467Net Assets 2014: $75,4102014Assets 2015: $70,052Liabilities 2015: $2,342Net Assets 2015: $67,7102015Assets 2016: $80,395Liabilities 2016: $1,932Net Assets 2016: $78,4632016Assets 2017: $71,514Liabilities 2017: $611Net Assets 2017: $70,9032017Assets 2018: $72,225Liabilities 2018: $6,228Net Assets 2018: $65,9972018Assets 2019: $123,950Liabilities 2019: $6,462Net Assets 2019: $117,4882019Assets 2020: $83,389Liabilities 2020: $2,014Net Assets 2020: $81,3752020Assets 2021: $167,776Liabilities 2021: $47,086Net Assets 2021: $120,6902021Assets 2022: $104,326Liabilities 2022: $36,294Net Assets 2022: $68,0322022Assets 2023: $164,091Liabilities 2023: $26,370Net Assets 2023: $137,7212023Assets 2024: $170,030Liabilities 2024: $8,031Net Assets 2024: $161,9992024Assets 2025: $266,373Liabilities 2025: $4,995Net Assets 2025: $261,3782025

Highlighted filing

2025

Assets$266,373
Liabilities$4,995
Net Assets$261,378
Open 2025 Filing

Operations Trend

Revenue Growth67th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $308,160Expenses 2011: $302,135Net Income 2011: $6,0252011Revenue 2012: $384,049Expenses 2012: $369,415Net Income 2012: $14,6342012Revenue 2013: $444,921Expenses 2013: $427,061Net Income 2013: $17,8602013Revenue 2014: $455,685Expenses 2014: $458,515Net Income 2014: -$2,8302014Revenue 2015: $439,483Expenses 2015: $447,183Net Income 2015: -$7,7002015Revenue 2016: $450,666Expenses 2016: $439,913Net Income 2016: $10,7532016Revenue 2017: $438,100Expenses 2017: $445,660Net Income 2017: -$7,5602017Revenue 2018: $422,380Expenses 2018: $427,286Net Income 2018: -$4,9062018Revenue 2019: $399,562Expenses 2019: $348,071Net Income 2019: $51,4912019Revenue 2020: $236,369Expenses 2020: $272,482Net Income 2020: -$36,1132020Revenue 2021: $441,495Expenses 2021: $402,180Net Income 2021: $39,3152021Revenue 2022: $303,251Expenses 2022: $313,923Net Income 2022: -$10,6722022Revenue 2023: $536,009Expenses 2023: $508,306Net Income 2023: $27,7032023Revenue 2024: $561,963Expenses 2024: $537,684Net Income 2024: $24,2792024Revenue 2025: $678,792Expenses 2025: $579,413Net Income 2025: $99,3792025

Highlighted filing

2025

Revenue$678,792
Expenses$579,413
Net Income$99,379
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$266,373
Liabilities
$4,995
Net assets
$261,378
Revenue
$678,792
Expenses
$579,413
Net income
$99,379
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.66$0.05$2.61$6.79$5.79$0.99
2024Detailed filing. Detailed filing data is available for this year.$1.70$0.08$1.62$5.62$5.38$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.64$0.26$1.38$5.36$5.08$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.36$0.68$3.03$3.14$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.47$1.21$4.41$4.02$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$2.36$2.72$0.36
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.06$1.17$4.00$3.48$0.51
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.06$0.66$4.22$4.27$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$4.38$4.46$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.02$0.78$4.51$4.40$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.02$0.68$4.39$4.47$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.01$0.75$4.56$4.59$0.03
2013Summary only. Only limited summary data is available for this year.$0.82$0.04$0.78$4.45$4.27$0.18
2012Summary only. Only limited summary data is available for this year.$0.65$0.04$0.60$3.84$3.69$0.15
2011Summary only. Only limited summary data is available for this year.$0.49$0.03$0.46$3.08$3.02$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$678,792
Mission and Program Overview

Mission

Youth swim team

To promote a healthy body, mind, and lifestyle through swimming

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$127,333-
Cash and Non-Interest-Bearing Accounts$112,880$89,812▼ $23,068
Land, Buildings, and Equipment, Net$57,150$49,228▼ $7,922
Total Assets$170,030$266,373▲ $96,343
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,067--
Accounts Payable and Accrued Expenses$2,964$4,995▲ $2,031
Total Liabilities$8,031$4,995▼ $3,036
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$161,999$261,378▲ $99,379
Total Net Assets Fund Balance$161,999$261,378▲ $99,379
Total Liabilities and Net Assets / Fund Balance$170,030$266,373▲ $96,343

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$49,228$47,907$97,135
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Pamela SwanderCEO & Head coachFT$70,000$70,000

Board Members and Trustees

NameTitle
Dwayne GatsonPresident
Denny MaradeiMember at large
Gretchen CollumMember at large
Christine SpurgeonSecretary
Angie JonesTreasurer
Renee CapeceVice presidnet
Revenue and Support

Revenue Composition

Contributions and Grants
$12,582
Program Service Revenue
$663,867
Investment Income
$2,343
Other Revenue
$0
All Other Contributions
$8,082
Change in Net Assets
$99,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$313,350
Salaries, Compensation, and Employee Benefits$266,063
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$177,082--$177,082
Occupancy$112,511--$112,511
Current Officers, Directors, Trustees, and Key Employees$70,000--$70,000
Payroll Taxes$18,981--$18,981
Travel$16,870--$16,870
Fees for Services Accounting-$16,473-$16,473
Insurance$12,094$1,644-$13,738
Depreciation Depletion$7,922--$7,922
Office Expenses$6,872--$6,872
Fees for Services Other$5,126--$5,126
Other Expenses$4,287$3,285-$3,285
Advertising$88--$88
Total Functional Expenses$558,011$21,402$0$579,413
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
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Yes. See 7a”

Member election for additional members Part VI line 7A

“The board of directors is elected by dues paying members. Each family unit is entitled to one vote. There is only one class of membership”

Committee meeting documentation Part VI line 8B

“No committee has the authority to act on behalf of the governing body”

Form 990 governing body review Part VI line 11

“Copy of return e-mailed to all board members for approval before the president signs the return”

Governing documents etc available to public Part VI line 19

“Copies provided upon request”

Filing and Contact Details

Filer

Filer Name
Carolina Aquatics Swim Club Inc
EIN
20-8367622
In Care Of
% Dwayne Gatson
Phone
3179857767
Address
PO Box 5592, Columbia, SC 29250

Signing Officer

Name
Dwayne Gatson
Title
President
Phone
8039178356
Signed
2025-09-30
Discuss with paid preparer
No

Organization Details

Principal Officer
Dwayne Gatson
Formed
2007
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
6
Employees
57
Volunteers
60

Preparer

Firm
Theodore H Reading II CPA PA
Address
17 Millpond Road, Columbia, SC 29204
Preparer
Theodore H Reading Ii
Phone
8037827172
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

“Form 990-T is not being filed because the organization does not have any unrelated business income. Part VIII line 2c shows revenues totalling $27,035 from business activities not reported on Form 990-T for the following reasons: 2c activity is conducted by volunteers, activity is not regularly carried on-sales occur only during swim meets-no more than 10 days per year.”

Raw XML AppendixShowing 400 of 410 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/PYRevenuesLessExpensesAmt024279
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08325
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt034899
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt039426
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt08898
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt07100
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05482
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99780
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0444273
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt049228
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047907
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt097135
IRS990ScheduleD/TotalBookValueLandBuildingsAmt049228
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990-T is not being filed because the organization does not have any unrelated business income. Part VIII line 2c shows revenues totalling $27,035 from business activities not reported on Form 990-T for the following reasons: 2c activity is conducted by volunteers, activity is not regularly carried on-sales occur only during swim meets-no more than 10 days per year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Yes. See 7a
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors is elected by dues paying members. Each family unit is entitled to one vote. There is only one class of membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No committee has the authority to act on behalf of the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Copy of return e-mailed to all board members for approval before the president signs the return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Copies provided upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0558011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0579413
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IRS990/TotalReportableCompFromOrgAmt070000
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0678792
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IRS990/TravelGrp/TotalAmt016870
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 5592
IRS990/USAddress/CityNm0Columbia
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029250
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.carolina-aquatics.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DWAYNE GATSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08039178356
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Carolina Aquatics Swim Club Inc
ReturnHeader/Filer/BusinessNameControlTxt0CARO
ReturnHeader/Filer/EIN0208367622
ReturnHeader/Filer/InCareOfNm0% Dwayne Gatson
ReturnHeader/Filer/PhoneNum03179857767
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 5592
ReturnHeader/Filer/USAddress/CityNm0Columbia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029250
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570903040
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Theodore H Reading II CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017 Millpond Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbia

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