Civic Intelligence

Sigma Performance Swimming

990 • Fiscal year 2025 • EIN 27-0297684

Sep 01, 2024 to Aug 31, 2025 • Filed on Jan 24, 2026

Organization ProfileWWW.SIGMASWIMMING.ORG
3700 Bardolino BlvdColleyville, TX 76034

(817) 320-3502

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.85x

Higher debt load relative to assets than 92% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.14x

Higher debt load relative to revenue than 61% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

7.1%

Higher net margin than 55% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$240,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

45th percentile

4.1%

Faster revenue growth than 45% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$344,179

Up $35,743 (+12%) from 2024

Net Assets

Up

$50,931

Up $144,278 (+155%) from 2024

Liabilities

Down

$293,248

Down $108,535 (-27%) from 2024

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin55th percentile

Revenue

Up

$2,043,878

Up $80,114 (+4.1%) from 2024

Expenses

Down

$1,899,600

Down $207,659 (-9.9%) from 2024

Net Income

Up

$144,278

Up $287,773 (+201%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2011: $23,394Net Assets 2011: $23,3942011Assets 2012: $25,150Net Assets 2012: $25,1502012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013Assets 2015: -$9,937Liabilities 2015: $4,309Net Assets 2015: -$14,2462015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2019: $83,250Liabilities 2019: $46,337Net Assets 2019: $36,9132019Assets 2020: $125,550Liabilities 2020: $206,758Net Assets 2020: -$81,2082020Assets 2021: $336,813Liabilities 2021: $367,857Net Assets 2021: -$31,0442021Assets 2022: $456,278Liabilities 2022: $438,922Net Assets 2022: $17,3562022Assets 2023: $463,897Liabilities 2023: $413,749Net Assets 2023: $50,1482023Assets 2024: $308,436Liabilities 2024: $401,783Net Assets 2024: -$93,3472024Assets 2025: $344,179Liabilities 2025: $293,248Net Assets 2025: $50,9312025

Highlighted filing

2025

Assets$344,179
Liabilities$293,248
Net Assets$50,931
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $60,143Expenses 2011: $63,996Net Income 2011: -$3,8532011Revenue 2012: $109,650Expenses 2012: $107,894Net Income 2012: $1,7562012Expenses 2013: $391,7952013Revenue 2015: $406,604Expenses 2015: $426,738Net Income 2015: -$20,1342015Revenue 2016: $473,554Expenses 2016: $461,597Net Income 2016: $11,9572016Revenue 2019: $1,053,036Expenses 2019: $1,038,024Net Income 2019: $15,0122019Revenue 2020: $837,058Expenses 2020: $955,179Net Income 2020: -$118,1212020Revenue 2021: $1,366,360Expenses 2021: $1,316,195Net Income 2021: $50,1652021Revenue 2022: $1,836,994Expenses 2022: $1,788,594Net Income 2022: $48,4002022Revenue 2023: $1,835,753Expenses 2023: $1,802,961Net Income 2023: $32,7922023Revenue 2024: $1,963,764Expenses 2024: $2,107,259Net Income 2024: -$143,4952024Revenue 2025: $2,043,878Expenses 2025: $1,899,600Net Income 2025: $144,2782025

Highlighted filing

2025

Revenue$2,043,878
Expenses$1,899,600
Net Income$144,278
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 24, 2026
Return Version
2024v5.5
Gross Receipts
$2,098,177
Mission and Program Overview

Mission

Youth aquatic programs in the community including swim lessons, water safety, drowning prevention. Youths developing a competitive swim team which receives local, regional, state and national titles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$305,952$301,163▼ $4,789
Prepaid Expenses and Deferred Charges$2,184$21,691▲ $19,507
Cash and Non-Interest-Bearing Accounts$300$21,325▲ $21,025
Total Assets$308,436$344,179▲ $35,743
Liabilities
Unsecured Notes Loans Payable$397,898$271,377▼ $126,521
Accounts Payable and Accrued Expenses$3,885$21,871▲ $17,986
Total Liabilities$401,783$293,248▼ $108,535
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-93,347$50,931▲ $144,278
Total Net Assets Fund Balance$-93,347$50,931▲ $144,278
Total Liabilities and Net Assets / Fund Balance$308,436$344,179▲ $35,743
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Andrew HaChairman/presidentFT$240,000$240,000

Board Members and Trustees

NameTitle
James KleinBoard Member
James HaSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,034
Program Service Revenue
$1,864,494
Investment Income
$21,684
Other Revenue
$147,666
All Other Contributions
$10,034
Change in Net Assets
$144,278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,430,762
Other Expenses$468,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,095,647--$1,095,647
Occupancy$322,011--$322,011
Current Officers, Directors, Trustees, and Key Employees$72,000$168,000-$240,000
Payroll Taxes$85,036$10,079-$95,115
Interest-$39,319-$39,319
Fees for Services Other$1,551$28,588-$30,139
Office Expenses-$14,285-$14,285
Insurance$221$8,386-$8,607
Travel$6,263--$6,263
Fees for Services Accounting-$4,627-$4,627
Advertising-$375-$375
Information Technology-$356-$356
Other Expenses$170--$170
Total Functional Expenses$1,625,585$274,015$0$1,899,600
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“James ha is the father of andrew ha”

Form 990, Part VI, Section B, Line 11B

“The board of directors reviews and approves the form 990 prior to its filing.”

Form 990, Part VI, Section C, Line 19

“All organization documents, governing documents, conflict of interest policies, financial statements and form 990 are available upon request.”

Filing and Contact Details

Filer

Filer Name
Sigma Performance Swimming
EIN
27-0297684
Phone
8173203502
Address
3700 BARDOLINO BLVD, COLLEYVILLE, TX 76034

Signing Officer

Name
James Ha
Title
Treasurer
Phone
8173203502
Signed
2026-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Ha
Formed
2009
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
1
Employees
215
Volunteers
20

Preparer

Firm
Gregory S Delk CPA
Address
100 ALLENTOWN PKWY SUITE 202, ALLEN, TX 75002-4216
Preparer
Gregory S Delk
Phone
4696753072
Raw XML Appendix395 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01835753
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01836994
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01366360
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAMES HA IS THE FATHER OF ANDREW HA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ORGANIZATION DOCUMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES HA
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ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-24
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREGORY S DELK CPA
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY S DELK
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-24T14:45:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$344,179
Liabilities
$293,248
Net assets
$50,931
Revenue
$2,043,878
Expenses
$1,899,600
Net income
$144,278
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.34$0.29$0.05$2.04$1.90$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.40$0.09$1.96$2.11$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.46$0.41$0.05$1.84$1.80$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.44$0.02$1.84$1.79$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.37$0.03$1.37$1.32$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.21$0.08$0.84$0.96$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.08$0.05$0.04$1.05$1.04$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.47$0.46$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.41$0.43$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.03$0.11$0.11$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.06$0.06$0.00