Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
EIN 26-3500352 • 501(c)3 • Kokomo, IN
Profile
To provide swimmers opportunities to learn and grow as athletes in a wholesome, healthy environment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Down$5,087
Down $512 (-9.1%) from 2020
Liabilities
Down$1,529
Down $956 (-38%) from 2020
Net Assets
Up$3,558
Up $444 (+14%) from 2020
Revenue
Down$53,016
Down $5,441 (-9.3%) from 2020
Expenses
Down$53,245
Down $1,068 (-2.0%) from 2020
Net Income
Down-$229
Down $4,373 (-106%) from 2020
Most recent year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide swimmers opportunities to learn and grow as athletes in a wholesome, healthy environment.
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED SWIM LESSONS AND RELATED ACTIVITIES | $53,700 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jeremy Fewell | Head Coach | - | $0 | - | - |
| Christa Pokrzywa | Treasurer | - | $0 | - | - |
| Kristi Martin | Publicity | - | $0 | - | - |
| Tony White | Web Master | - | $0 | - | - |
| Staci Shane | Fundraising | - | $0 | - | - |
| Scott Reckard | Vice President | - | $0 | - | - |
| Mike Jozwiak | Safe Sports Co | - | $0 | - | - |
| Britta Miller | Secretary | - | $0 | - | - |
“Office Expenses $1659”
“Travel $663”
“Meet Fees $4824”
“Contracted services $1972”
“Membership dues $1501”
“Merchandise $649”
“Miscellaneous $435”
“Refunds $174”
“Accounts Payable and Accrued Expenses - Beginning $1490 Accounts Payable and Accrued Expenses - Ending $817”
“Payroll tax withheld - Beginning $995 Payroll tax withheld - Ending $712”
“Some outstanding uncleared invoices were fixed from 2015-2017”
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 | CHRISTA POKRZYWA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7654388471 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 6672 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KOKOMO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46904 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 5599 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 5087 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9858 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -229 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1762 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 5599 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 5087 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 3508 |
| IRS990EZ/GrossReceiptsAmt | 0 | 53187 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 3114 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 3558 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 3114 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 3558 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2880 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0 |
| 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/PersonNm | 0 | Jeremy Fewell |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Christa Pokrzywa |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Kristi Martin |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Tony White |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Staci Shane |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Scott Reckard |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Mike Jozwiak |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Britta Miller |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Head Coach |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Publicity |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Web Master |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Fundraising |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Safe Sports Co |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 673 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11877 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE SWIMMERS OPPORTUNITIES TO LEARN AND GROW AS ATHLETES IN A WHOLESOME, HEALTHY ENVIRONMENT. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 106 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 39821 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED SWIM LESSONS AND RELATED ACTIVITIES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 53700 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 36620 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 171 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3337 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2485 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1529 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 53245 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 53700 |
| IRS990EZ/TotalRevenueAmt | 0 | 53016 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 49679 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 53655 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 138 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 443 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4521 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 108436 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 47540 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 47540 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 3337 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7982 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 11319 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.93230 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.95680 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 155976 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 49679 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 53655 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 138 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 443 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 52061 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 155976 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 53016 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 61637 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 138 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 443 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 52061 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 167295 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $1659 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Travel $663 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Meet Fees $4824 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Contracted services $1972 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Membership dues $1501 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Merchandise $649 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Miscellaneous $435 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Refunds $174 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Accounts Payable and Accrued Expenses - Beginning $1490 Accounts Payable and Accrued Expenses - Ending $817 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Payroll tax withheld - Beginning $995 Payroll tax withheld - Ending $712 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Some outstanding uncleared invoices were fixed from 2015-2017 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Part I Line 20 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Christa Pokrzywa |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-12-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HOWARD COUNTY AQUATICS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HOWA |
| ReturnHeader/Filer/EIN | 0 | 263500352 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 6672 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KOKOMO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46904 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 352142041 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Gloria Smith CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1101 E Markland Avenue |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Kokomo |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7652361691 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GLORIA J SPEARS |
| ReturnHeader/ReturnTs | 0 | 2021-12-15T07:29:06-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Christa |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Pokrzywa |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-08-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
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