Civic Intelligence

Woodland Hills Aquatic Team (What)

EIN 25-1744140 • 501(c)3 • Pittsburgh, PA

Profile

The primary purpose of the organization is to further national and international amateur swimming competition by developing amateur swimmers for national and international competition. This primary purpose shall be achieved within the standards and rules prescribed by usa swimming (uss) and allegheny mountain swimming (ams). At what, the mission is to develop and foster life values such as responsibility, teamwork, discipline, determination, patience, work ethic, confidence and pride in student athletes through the sport of swimming, and, in doing so, provide an avenue of excellence for swimmers of all ability levels.

18 Carmel CourtPittsburgh, PA 15221

www.whatswimming.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

83rd percentile

38%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$132,906

Up $36,917 (+38%) from 2022

Liabilities

Down

$3,900

Down $2,940 (-43%) from 2022

Net Assets

Up

$129,006

Up $39,857 (+45%) from 2022

Revenue

Up

$174,483

Up $28,753 (+20%) from 2022

Expenses

Up

$134,626

Up $27,095 (+25%) from 2022

Net Income

Up

$39,857

Up $1,658 (+4.3%) from 2022

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $57,610Liabilities 2013: $3,806Net Assets 2013: $53,8042013Assets 2014: $51,155Liabilities 2014: $3,093Net Assets 2014: $48,0622014Assets 2015: $45,770Liabilities 2015: $3,819Net Assets 2015: $41,9512015Assets 2016: $64,994Liabilities 2016: $3,299Net Assets 2016: $61,6952016Assets 2017: $74,663Liabilities 2017: $2,649Net Assets 2017: $72,0142017Assets 2018: $42,076Liabilities 2018: $2,347Net Assets 2018: $39,7292018Assets 2019: $37,487Liabilities 2019: $3,780Net Assets 2019: $33,7072019Assets 2020: $37,880Liabilities 2020: $5,190Net Assets 2020: $32,6902020Assets 2021: $56,413Liabilities 2021: $5,463Net Assets 2021: $50,9502021Assets 2022: $95,989Liabilities 2022: $6,840Net Assets 2022: $89,1492022Assets 2023: $132,906Liabilities 2023: $3,900Net Assets 2023: $129,0062023

Highlighted filing

2023

Assets$132,906
Liabilities$3,900
Net Assets$129,006

Operations Trend

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

$200K$100K$0-$100KExpenses 2013: $107,3562013Revenue 2014: $101,954Expenses 2014: $107,696Net Income 2014: -$5,7422014Revenue 2015: $97,283Expenses 2015: $103,394Net Income 2015: -$6,1112015Revenue 2016: $115,358Expenses 2016: $95,614Net Income 2016: $19,7442016Revenue 2017: $152,025Expenses 2017: $141,706Net Income 2017: $10,3192017Revenue 2018: $123,832Expenses 2018: $156,117Net Income 2018: -$32,2852018Revenue 2019: $113,779Expenses 2019: $119,801Net Income 2019: -$6,0222019Revenue 2020: $79,766Expenses 2020: $80,783Net Income 2020: -$1,0172020Revenue 2021: $71,339Expenses 2021: $69,551Net Income 2021: $1,7882021Revenue 2022: $145,730Expenses 2022: $107,531Net Income 2022: $38,1992022Revenue 2023: $174,483Expenses 2023: $134,626Net Income 2023: $39,8572023

Highlighted filing

2023

Revenue$174,483
Expenses$134,626
Net Income$39,857

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jul 30, 2024
Return Version
2022v5.0
Gross Receipts
$174,873
Mission and Program Overview

Mission

The primary purpose of the organization is to further national and international amateur swimming competition by developing amateur swimmers for national and international competition. This primary purpose shall be achieved within the standards and rules prescribed by usa swimming (uss) and allegheny mountain swimming (ams). At what, the mission is to develop and foster life values such as responsibility, teamwork, discipline, determination, patience, work ethic, confidence and pride in student athletes through the sport of swimming, and, in doing so, provide an avenue of excellence for swimmers of all ability levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$89,149$129,006▲ $39,857
Cash and Non-Interest-Bearing Accounts$80,084$117,000▲ $36,916
Savings and Temporary Cash Investments$15,905$15,906▲ $1
Total Assets$95,989$132,906▲ $36,917
Liabilities
Accounts Payable and Accrued Expenses$6,840$3,900▼ $2,940
Total Liabilities$6,840$3,900▼ $2,940
Net Assets / Fund Balance
Total Net Assets Fund Balance$89,149$129,006▲ $39,857
Total Liabilities and Net Assets / Fund Balance$95,989$132,906▲ $36,917
Compensation and Service Providers

Board Members and Trustees

NameTitle
Walter ReamerPresident
Frank HuckAt Large
Anna LepschSecretary
Octavia PalmerTreasurer
Allison SierraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,397
Program Service Revenue
$154,153
Investment Income
$2
Other Revenue
$16,931
All Other Contributions
$3,397
Change in Net Assets
$39,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$105,836
Other Expenses$28,790
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$56,060--$56,060
Other Salaries and Wages$41,544--$41,544
Payroll Taxes$8,232--$8,232
Insurance$7,976--$7,976
All Other Expenses$2,404$2,433-$4,837
Fees for Services Accounting$2,225$1,173-$3,398
Other Expenses$2,685$1,423-$1,423
Advertising-$111-$111
Total Functional Expenses$124,745$9,881$0$134,626
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,821
Fundraising Direct Expenses$390
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Swi$16,821$16,821$390$16,431
Total Events$16,821$16,821$390$16,431
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
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
Yes
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

The officers of the organization review the completed tax return at the next regular scheduled membership meeting.

Form 990, Page 6, Part VI, Line 15B

The board of directors determines the annual salary and wage for the head coach who is the highest paid individual of the organization.

Form 990, Page 6, Part VI, Line 19

The annual financial records and income tax returns are made available to the public upon written request to the board of directors. In addition, any member or members' agent or attorney, for any proper purpose, at any reasonable time, upon written demand under oath stating the purpose of the inspection, shall have the right to inspect any and all books and records of the organization.

Form 990, Part VII

Key employee salaries and wages from september 1, 2022 to august 31, 2023, the current organization fiscal year: head coach walter reamer was paid 43,060 swim school director anna lepsch was paid 13,000 key employee total current fiscal year compensation 56,060 walter reamer and anna lepsch are officers of the organization. In their capacity as officers, neither are paid any salaries or wages.

Filing and Contact Details

Filer

Filer Name
Woodland Hills Aquatic Team (what)
EIN
25-1744140
Phone
8439019110
Address
18 CARMEL COURT, PITTSBURGH, PA 15221

Signing Officer

Name
Octavia Palmer
Title
Treasurer
Phone
8439019110
Signed
2024-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Reamer
Formed
1993
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
28
Volunteers
53

Preparer

Firm
Petrocelli & Company
Address
3961 MONROEVILLE BLVD, MONROEVILLE, PA 15146
Preparer
Lisa Petrocelli-tanner CPA
Phone
4123733373
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary purpose of the organization is to further national and international amateur swimming competition by developing amateur swimmers for national and international competition. This primary purpose shall be achieved within the standards and rules prescribed by usa swimming (uss) and allegheny mountain swimming (ams). At what, the mission is to develop and foster life values such as responsibility, teamwork, discipline, determination, patience, work ethic, confidence and pride in student athletes through the sport of swimming, and, in doing so, provide an avenue of excellence for swimmers of all ability levels.

Form 990, Page 1, Part I, Line 6

On august 31, 2023, the non profit fiscal year end, the organization had 53 active swimmers. Usually, each swimmer is accompanied by their parents or other family members.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0593182
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0390
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING SWI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016821
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016821
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016821
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016821
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016431
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0390
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0390
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO FURTHER NATIONAL AND INTERNATIONAL AMATEUR SWIMMING COMPETITION BY DEVELOPING AMATEUR SWIMMERS FOR NATIONAL AND INTERNATIONAL COMPETITION. THIS PRIMARY PURPOSE SHALL BE ACHIEVED WITHIN THE STANDARDS AND RULES PRESCRIBED BY USA SWIMMING (USS) AND ALLEGHENY MOUNTAIN SWIMMING (AMS). AT WHAT, THE MISSION IS TO DEVELOP AND FOSTER LIFE VALUES SUCH AS RESPONSIBILITY, TEAMWORK, DISCIPLINE, DETERMINATION, PATIENCE, WORK ETHIC, CONFIDENCE AND PRIDE IN STUDENT ATHLETES THROUGH THE SPORT OF SWIMMING, AND, IN DOING SO, PROVIDE AN AVENUE OF EXCELLENCE FOR SWIMMERS OF ALL ABILITY LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AUGUST 31, 2023, THE NON PROFIT FISCAL YEAR END, THE ORGANIZATION HAD 53 ACTIVE SWIMMERS. USUALLY, EACH SWIMMER IS ACCOMPANIED BY THEIR PARENTS OR OTHER FAMILY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS OF THE ORGANIZATION REVIEW THE COMPLETED TAX RETURN AT THE NEXT REGULAR SCHEDULED MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES THE ANNUAL SALARY AND WAGE FOR THE HEAD COACH WHO IS THE HIGHEST PAID INDIVIDUAL OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ANNUAL FINANCIAL RECORDS AND INCOME TAX RETURNS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE BOARD OF DIRECTORS. IN ADDITION, ANY MEMBER OR MEMBERS' AGENT OR ATTORNEY, FOR ANY PROPER PURPOSE, AT ANY REASONABLE TIME, UPON WRITTEN DEMAND UNDER OATH STATING THE PURPOSE OF THE INSPECTION, SHALL HAVE THE RIGHT TO INSPECT ANY AND ALL BOOKS AND RECORDS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KEY EMPLOYEE SALARIES AND WAGES FROM SEPTEMBER 1, 2022 TO AUGUST 31, 2023, THE CURRENT ORGANIZATION FISCAL YEAR: HEAD COACH WALTER REAMER WAS PAID 43,060 SWIM SCHOOL DIRECTOR ANNA LEPSCH WAS PAID 13,000 KEY EMPLOYEE TOTAL CURRENT FISCAL YEAR COMPENSATION 56,060 WALTER REAMER AND ANNA LEPSCH ARE OFFICERS OF THE ORGANIZATION. IN THEIR CAPACITY AS OFFICERS, NEITHER ARE PAID ANY SALARIES OR WAGES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0132906
IRS990/TotalAssetsGrp/BOYAmt095989
IRS990/TotalAssetsGrp/EOYAmt0132906
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IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09881
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0124745
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134626
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06840
IRS990/TotalLiabilitiesEOYAmt03900
IRS990/TotalLiabilitiesGrp/BOYAmt06840
IRS990/TotalLiabilitiesGrp/EOYAmt03900
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt089149
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0129006
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03338
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03338
IRS990/TotalProgramServiceExpensesAmt0124745
IRS990/TotalProgramServiceRevenueAmt0154153
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0154655
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0174483
IRS990/TotalVolunteersCnt053
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt095989
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132906
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IRS990/TypeOfOrganizationOtherInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0818 EASTMAN STREET
IRS990/USAddress/CityNm0PITTSBURGH
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015221
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.WHATSWIMMING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0OCTAVIA PALMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08439019110
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOODLAND HILLS AQUATIC TEAM (WHAT)
ReturnHeader/Filer/BusinessNameControlTxt0WOOD
ReturnHeader/Filer/EIN0251744140
ReturnHeader/Filer/PhoneNum08439019110
ReturnHeader/Filer/USAddress/AddressLine1Txt018 CARMEL COURT
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251615252
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PETROCELLI & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03961 MONROEVILLE BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015146
ReturnHeader/PreparerPersonGrp/PhoneNum04123733373
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA PETROCELLI-TANNER CPA
ReturnHeader/ReturnTs02024-08-08T13:38:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

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