Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Mccandless Swimming Club
EIN 25-1091601 • 501(c)7 • Pittsburgh, PA
Profile
To operate a recreational swimming club for the exclusive use of its members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.39x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$38,776
Down $5,895 (-13%) from 2019
Liabilities
Up$14,944
Up $1,668 (+13%) from 2019
Net Assets
Down$23,832
Down $7,563 (-24%) from 2019
Revenue
Up$171,387
Up $49,329 (+40%) from 2019
Expenses
Up$173,374
Up $32,322 (+23%) from 2019
Net Income
Up-$1,987
Up $17,007 (+90%) from 2019
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $38,776
- Liabilities
- $14,944
- Net assets
- $23,832
- Revenue
- $171,387
- Expenses
- $173,374
- Net income
- -$1,987
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 26, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $179,951
Mission and Program Overview
Mission
To operate a recreational swimming club for the exclusive use of its members.
To operate a recreational swimming club
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The organization operates a recreational swimming club for the exclusive use of its members (approximately 218). The organizationoffers swimming, tennis and other activities. | - | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Heather Kelly Shanley | President Treasurer | - | $0 | - | - |
| Brittany Glass | Secretary | - | $0 | - | - |
| Shawn Graham | Director | - | $0 | - | - |
| Doug Hall | Director | - | $0 | - | - |
| April Hollenbeck | Director | - | $0 | - | - |
| Victor Tan | Director | - | $0 | - | - |
| Heather Elliott | Director | - | $0 | - | - |
| Sean Elliott | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Mccandless Swimming Club
- EIN
- 25-1091601
- In Care Of
- % HEATHER KELLY SHANLEY
- Phone
- 4123644600
- Address
- PO BOX 15112, Pittsburgh, PA 15237-0343
Signing Officer
- Name
- Heather Kelly Shanley
- Title
- President
- Phone
- 4123644600
- Signed
- 2025-11-26
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Markovitz Law Group PC
- Address
- 3700 S Water Street Ste 140, Pittsburgh, PA 15203
- Preparer
- Robert S Markovitz
- Phone
- 4125710600
Supplemental Narrative
Additional Explanations
Description of other revenue Part I line 8
“Description AmountParking Lot Rental 4,500Advertising Revenue 2,639After Hours Private Party 750Movie Night 30”
Description of other expenses Part I line 16
“Description AmountDepreciation from 4562 4,513Bank Fees 44Swim Team League Dues Expense 5,972Permits 1,048Insurance 8,730Referral Rebates 100Swim Meet Costs and Expenses 1,496Social Activities 3,680Interest Expense 83Office Supplies and Software 2,560Bookkeeping 1,530Quickbook Payment Fees 716Square Processing Fees 11Website Creation Cost 1,000”
Description of other assets Part II line 24
“Category Beginning of Year End of YearInventory 1,040 1,040Other Depreciable Assets 22,433 15,101Accounts Receivable 715 715”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearAccounts Payable 7,295 7,092LINE OF CREDIT 4,467 7,852”
Raw XML Appendix147 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Heather Kelly Shanley |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4123644600 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 15112 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Pittsburgh |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 152370343 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 3646 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 3374 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 8564 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -1987 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 37581 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 38776 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 9030 |
| IRS990EZ/GrossReceiptsAmt | 0 | 179951 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 17594 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 9747 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 18546 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 154438 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 25819 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 23832 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 25819 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 23832 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 141832 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| 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 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Heather Kelly Shanley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Brittany Glass |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Shawn Graham |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Doug Hall |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | April Hollenbeck |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Victor Tan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Heather Elliott |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Sean Elliott |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 24188 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 16856 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 31483 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 7919 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To operate a recreational swimming club |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 59 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The organization operates a recreational swimming club for the exclusive use of its members (approximately 218). The organizationoffers swimming, tennis and other activities. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11762 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 14944 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 173374 |
| IRS990EZ/TotalRevenueAmt | 0 | 171387 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountParking Lot Rental 4,500Advertising Revenue 2,639After Hours Private Party 750Movie Night 30 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountDepreciation from 4562 4,513Bank Fees 44Swim Team League Dues Expense 5,972Permits 1,048Insurance 8,730Referral Rebates 100Swim Meet Costs and Expenses 1,496Social Activities 3,680Interest Expense 83Office Supplies and Software 2,560Bookkeeping 1,530Quickbook Payment Fees 716Square Processing Fees 11Website Creation Cost 1,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearInventory 1,040 1,040Other Depreciable Assets 22,433 15,101Accounts Receivable 715 715 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearAccounts Payable 7,295 7,092LINE OF CREDIT 4,467 7,852 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HEATHER KELLY SHANLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4123644600 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MCCANDLESS SWIMMING CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MCCA |
| ReturnHeader/Filer/EIN | 0 | 251091601 |
| ReturnHeader/Filer/InCareOfNm | 0 | % HEATHER KELLY SHANLEY |
| ReturnHeader/Filer/PhoneNum | 0 | 4123644600 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 15112 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Pittsburgh |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 152370343 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 873896450 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Markovitz Law Group PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3700 S Water Street Ste 140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Pittsburgh |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 15203 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4125710600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT S MARKOVITZ |
| ReturnHeader/ReturnTs | 0 | 2025-11-26T16:00:17-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.