Civic Intelligence

South Whidbey Parks and Aquatics Foundation

EIN 26-3288759 • 501(c)3 • Langley, WA

Pub. 78 Eligible990-N Coverage

Profile

Promote health, fitness & recreation

5495 Maxwelton RdLangley, WA 98260

swpaf.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

95th percentile

76%

Higher net margin than 95% of similar nonprofits.

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

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 2024

Asset Growth

84th percentile

40%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

19th percentile

-48%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Up

$333,277

Up $94,924 (+40%) from 2023

Liabilities

Up

$1,331

Up $1,331 from 2023

Net Assets

Up

$331,946

Up $93,593 (+39%) from 2023

Revenue

Down

$123,853

Down $112,166 (-48%) from 2023

Expenses

Down

$30,260

Down $11,935 (-28%) from 2023

Net Income

Down

$93,593

Down $100,231 (-52%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2023: $238,353Liabilities 2023: $0Net Assets 2023: $238,3532023Assets 2024: $333,277Liabilities 2024: $1,331Net Assets 2024: $331,9462024

Highlighted filing

2024

Assets$333,277
Liabilities$1,331
Net Assets$331,946

Operations Trend

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

$300K$200K$100K$0Revenue 2023: $236,019Expenses 2023: $42,195Net Income 2023: $193,8242023Revenue 2024: $123,853Expenses 2024: $30,260Net Income 2024: $93,5932024

Highlighted filing

2024

Revenue$123,853
Expenses$30,260
Net Income$93,593

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 9, 2025
Return Version
2024v5.2
Gross Receipts
$125,028
Mission and Program Overview

Mission

Promote health, fitness & recreation

Program Services

DescriptionGrantsExpenses
HEALTHY ISLAND YOUTH INITIATIVE - SEE SCHDULE O, ACCOMPLISHMENT 1-$10,749
WHIDBEY ADVENTURE SWIM - THIS IS A USMS SANCTIONED ANNUAL OPEN WATER SWIM EVENT PROMOTING SWIMMING, OUTDOOR RECREATION AND FITNESS WITH OVER 125 PARTICIPANTS AND 50+ VOLUNTEERS-$6,162
SOUTH WHIDBEY AQUATIC REC CENTER - SEE SCHEDULE O, ACCOMPLISHMENT STATEMENT 2-$695
Other program services-$592
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SANDI LUSKTreasurerPT$0--
BRENDA LOVIEPresident-$0--
RAY MCFARLANDVice President-$0--
MARNI ZIMMERMANSecretaryPT$0--
RICH BACIGALUPIDirector-$0--
MARGARET DELPDirector-$0--
TERESA FORSYTHDirector-$0--
MEGAN SCUDDERDirector-$0--
SARAH BISHOPDirector-$0--
ROB MARTINDirector-$0--
BILL SWINTDirector-$0--
Filing and Contact Details

Filer

Filer Name
South Whidbey Parks and Aquatics Foundation
EIN
26-3288759
In Care Of
% BRENDA LOVIE
Phone
5416339354
Address
5495 MAXWELTON RD, LANGLEY, WA 98260

Signing Officer

Name
Brenda Lovie
Title
President
Phone
5416339354
Signed
2025-07-09
Discuss with paid preparer
Yes

Preparer

Firm
Balanced Tax Solutions Inc
Address
PO Box 129, Clinton, WA 98236
Preparer
Kirstin Smith
Phone
3608752180
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

Description AmountINVESTMENT 8,769REBATES 96

Description of other expenses Part I line 16

Description AmountFUNDRAISING MATERIALS 3,031INSURANCE 1,095OFFICE EXPENSE 934HIYI SCHOLARSHIPS 9,827PROGRAM EXPENSES 1,188WAS EVENT EXPENSES 6,162

Description of other assets Part II line 24

Category Beginning of Year End of YearPLEDGES 14,500 6,204

Description of total liabilities Part II line 26

Category Beginning of Year End of YearACCOUNTS PAYABLE 0 1,331

Other program services Part III line 31

Accomplishment statement 1: healthy island youth initiative (hiyi) - this vital program, operated by island county and supported by swpaf as fiscal sponsor, provides assitance to youth from low income families who, without financial assistance, would not be able to participate in a physical activity program that meets their interest. Hiyi scholarships can cover registration fee, equipment vouchers, and othe expenses that are a barrier to a youth pursuing an organized physical activity. Accomplishment statement 2: south whidbey aquatic recreation center - swpaf has worked in conjunction with the south whidbey parks & recreation district to plan, promote, fund and construct a public aquatic center. A publicly funded construction bond was passed in 2023. Design, permitting and bidding is underway. Swpaf is working to assure that this facility will be accessible and affordable for all south whidbey residents. 2024 represented a natural decrease in expenses because it comes between the passing of the construction bond in 2023 and the start of construction which is anticipated to begin in late 2025. Accomplishment statement 4: whidbey island pickleball program - swpaf advanced the construction of public pickleball courts by serving as the fiscal sponsor for whidbey island pickleball. $54,000 was raised as a match for a public grant. The parks district can now begin the planning and construction process. Accomplishment statement 5: community access fund - this fund is vital to swpafs mission to make parks and aquatic activities accessible to all residents. It includes two programs: 1) every third grader learns to swim aims to make our children safer in and around water by providing free swimming lessons to all third graders on south whidbey, 2) aquatics for all will cover user fees for low income residents, assuring that everyone will be able to use the facility regardless of ability to pay. Swpaf anticipates resurgence in fundraising and expenses once construction of the aquatic center has begun. Accomplishment statement 6: trail signs - working in conjunction with the south whidbey parks district, this program funds trail signage for the south whidbey parks trails.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearPLEDGES 14,500 6,204
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOMPLISHMENT STATEMENT 1: HEALTHY ISLAND YOUTH INITIATIVE (HIYI) - THIS VITAL PROGRAM, OPERATED BY ISLAND COUNTY AND SUPPORTED BY SWPAF AS FISCAL SPONSOR, PROVIDES ASSITANCE TO YOUTH FROM LOW INCOME FAMILIES WHO, WITHOUT FINANCIAL ASSISTANCE, WOULD NOT BE ABLE TO PARTICIPATE IN A PHYSICAL ACTIVITY PROGRAM THAT MEETS THEIR INTEREST. HIYI SCHOLARSHIPS CAN COVER REGISTRATION FEE, EQUIPMENT VOUCHERS, AND OTHE EXPENSES THAT ARE A BARRIER TO A YOUTH PURSUING AN ORGANIZED PHYSICAL ACTIVITY. ACCOMPLISHMENT STATEMENT 2: SOUTH WHIDBEY AQUATIC RECREATION CENTER - SWPAF HAS WORKED IN CONJUNCTION WITH THE SOUTH WHIDBEY PARKS & RECREATION DISTRICT TO PLAN, PROMOTE, FUND AND CONSTRUCT A PUBLIC AQUATIC CENTER. A PUBLICLY FUNDED CONSTRUCTION BOND WAS PASSED IN 2023. DESIGN, PERMITTING AND BIDDING IS UNDERWAY. SWPAF IS WORKING TO ASSURE THAT THIS FACILITY WILL BE ACCESSIBLE AND AFFORDABLE FOR ALL SOUTH WHIDBEY RESIDENTS. 2024 REPRESENTED A NATURAL DECREASE IN EXPENSES BECAUSE IT COMES BETWEEN THE PASSING OF THE CONSTRUCTION BOND IN 2023 AND THE START OF CONSTRUCTION WHICH IS ANTICIPATED TO BEGIN IN LATE 2025. ACCOMPLISHMENT STATEMENT 4: WHIDBEY ISLAND PICKLEBALL PROGRAM - SWPAF ADVANCED THE CONSTRUCTION OF PUBLIC PICKLEBALL COURTS BY SERVING AS THE FISCAL SPONSOR FOR WHIDBEY ISLAND PICKLEBALL. $54,000 WAS RAISED AS A MATCH FOR A PUBLIC GRANT. THE PARKS DISTRICT CAN NOW BEGIN THE PLANNING AND CONSTRUCTION PROCESS. ACCOMPLISHMENT STATEMENT 5: COMMUNITY ACCESS FUND - THIS FUND IS VITAL TO SWPAFS MISSION TO MAKE PARKS AND AQUATIC ACTIVITIES ACCESSIBLE TO ALL RESIDENTS. IT INCLUDES TWO PROGRAMS: 1) EVERY THIRD GRADER LEARNS TO SWIM AIMS TO MAKE OUR CHILDREN SAFER IN AND AROUND WATER BY PROVIDING FREE SWIMMING LESSONS TO ALL THIRD GRADERS ON SOUTH WHIDBEY, 2) AQUATICS FOR ALL WILL COVER USER FEES FOR LOW INCOME RESIDENTS, ASSURING THAT EVERYONE WILL BE ABLE TO USE THE FACILITY REGARDLESS OF ABILITY TO PAY. SWPAF ANTICIPATES RESURGENCE IN FUNDRAISING AND EXPENSES ONCE CONSTRUCTION OF THE AQUATIC CENTER HAS BEGUN. ACCOMPLISHMENT STATEMENT 6: TRAIL SIGNS - WORKING IN CONJUNCTION WITH THE SOUTH WHIDBEY PARKS DISTRICT, THIS PROGRAM FUNDS TRAIL SIGNAGE FOR THE SOUTH WHIDBEY PARKS TRAILS.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
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