Civic Intelligence

Swim with Heart

990EZ • Fiscal year 2016 • EIN 27-3650348

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

1238 7th StreetSanta Monica, CA 90401

(310) 625-2974

Siviq Scores

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

Liabilities / Assets

99th percentile

7.46x

Higher debt load relative to assets than 99% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

89th percentile

$40,285

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

4th percentile

-74%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

57th percentile

5.0%

Faster revenue growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,924

Down $5,542 (-74%) from 2015

Net Assets

Down

-$12,429

Down $7,272 (-141%) from 2015

Liabilities

Up

$14,353

Up $1,730 (+14%) from 2015

Revenue

Up

$195,323

Up $9,328 (+5.0%) from 2015

Expenses

Up

$202,595

Up $15,266 (+8.1%) from 2015

Net Income

Down

-$7,272

Down $5,938 (-445%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2015: $7,466Liabilities 2015: $12,623Net Assets 2015: -$5,1572015Assets 2016: $1,924Liabilities 2016: $14,353Net Assets 2016: -$12,4292016Assets 2017: $10,547Liabilities 2017: $17,735Net Assets 2017: -$7,1882017Assets 2018: $930Liabilities 2018: $4,613Net Assets 2018: -$3,6832018Assets 2019: $2,112Liabilities 2019: $2,861Net Assets 2019: -$7492019Assets 2020: $27,165Liabilities 2020: $30,329Net Assets 2020: -$3,1642020Assets 2021: $203,729Liabilities 2021: $261,765Net Assets 2021: -$58,0362021Assets 2022: $117,108Liabilities 2022: $261,342Net Assets 2022: -$144,2342022Assets 2023: $113,299Liabilities 2023: $282,962Net Assets 2023: -$169,6632023Assets 2024: $120,349Liabilities 2024: $281,585Net Assets 2024: -$161,2362024

Highlighted filing

2016

Assets$1,924
Liabilities$14,353
Net Assets-$12,429

Operations Trend

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

$400K$200K$0-$200KRevenue 2015: $185,995Expenses 2015: $187,329Net Income 2015: -$1,3342015Revenue 2016: $195,323Expenses 2016: $202,595Net Income 2016: -$7,2722016Revenue 2017: $138,159Expenses 2017: $132,918Net Income 2017: $5,2412017Revenue 2018: $125,609Expenses 2018: $122,104Net Income 2018: $3,5052018Revenue 2019: $132,483Expenses 2019: $129,549Net Income 2019: $2,9342019Revenue 2020: $104,454Expenses 2020: $106,869Net Income 2020: -$2,4152020Revenue 2021: $182,078Expenses 2021: $236,950Net Income 2021: -$54,8722021Revenue 2022: $192,238Expenses 2022: $278,436Net Income 2022: -$86,1982022Revenue 2023: $281,236Expenses 2023: $306,665Net Income 2023: -$25,4292023Revenue 2024: $323,689Expenses 2024: $315,262Net Income 2024: $8,4272024

Highlighted filing

2016

Revenue$195,323
Expenses$202,595
Net Income-$7,272
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$195,323
Mission and Program Overview

Mission

To promote the education and health of those children and adults with special needs including, but not limited to diagnosis of autism, down syndrome, mental retardation, cerebral palsy, epilepsy, genetic disorders and severely emotionally disturbed. To provide instruction to help swimmers of all ages and abilities develop their swimming and water safety skills.

Program Services

DescriptionGrantsExpenses
TO PROVIDE CHILDREN, TEENS AND YOUNG ADULTS WITH DISABILITIES CUSTOMIZED INSTRUCTION IN THE SPORT OF SWIMMING IN ORDER TO DEVELOP AND ENHANCE THEIR STRENGTHS$0$57,864
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL FLAHERTYExecutive DirectorFT$40,285-$40,285
Filing and Contact Details

Filer

Filer Name
Swim With Heart
EIN
27-3650348
Phone
3106252974
Address
1238 7TH STREET, SANTA MONICA, CA 90401

Signing Officer

Name
Michael Flaherty
Title
Executive Director
Phone
3106252974
Signed
2017-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Cristobal & Company Cpas
Address
10530 VENICE BLVD, CULVER CITY, CA 90232
Phone
4243615252
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 174. Description: other expenses. Amount: 19936. Total to form 990-ez, line 14: 20110.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: advertising/promotional. Amount: 5461. Description: automobile expenses. Amount: 10663. Description: bank service charges. Amount: 199. Description: charitable contributions. Amount: 200. Description: training and seminars. Amount: 3923. Description: dues and subscriptions. Amount: 1257. Description: fundraising expenses. Amount: 16528. Description: gifts. Amount: 1804. Description: insurance expense. Amount: 3073. Description: worker's compensation. Amount: 4876. Description: legal and professional fees. Amount: 5171. Description: events and promotions. Amount: 4552. Description: office expense. Amount: 6579. Description: shipping and delivery expense. Amount: 409. Description: swimming garments and supplies. Amount: 7962. Description: franchise tax board taxes. Amount: 10. Description: travel. Amount: 5666. Description: awards and trophies. Amount: 1458. Description: bookkeeping fees. Amount: 500. Description: merchant service fees. Amount: 567. Description: payroll taxes. Amount: 3896. Description: payroll processing fees. Amount: 574. Description: photography. Amount: 150. Description: pool lane fees. Amount: 1778. Description: service dog training. Amount: 3750. Description: taxes and licenses. Amount: 100. Description: telephone expense. Amount: 3339. Total to form 990-ez, line 16: 94445.

Form 990-ez, Part II, Line 24 - Other Assets

Description: loan receivable . Beg. Of year amount: 7466. End of year amount: 400. Description: other depreciable assets. Beg. Of year amount: 0. End of year amount: 166.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: credit card payable. Beg. Of year amount: 11699. End of year amount: 6668. Description: loan payable - kabbage inc. Beg. Of year amount: 0. End of year amount: 767. Description: payroll liabilities. Beg. Of year amount: 472. End of year amount: 6918. Description: bank overdraft. Beg. Of year amount: 452. End of year amount: 0.

Raw XML Appendix142 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MICHAEL FLAHERTY
IRS990EZ/BooksInCareOfDetail/PhoneNum03106252974
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0618 10TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SANTA MONICA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090402
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01358
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt020000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-7272
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt047707
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07466
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01924
IRS990EZ/GrossReceiptsAmt0195323
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0170373
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-5157
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-12429
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-5157
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-12429
IRS990EZ/OccupancyRentUtltsAndMaintAmt020110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt040285
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL FLAHERTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07466
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0566
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt094445
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE THE EDUCATION AND HEALTH OF THOSE CHILDREN AND ADULTS WITH SPECIAL NEEDS INCLUDING, BUT NOT LIMITED TO DIAGNOSIS OF AUTISM, DOWN SYNDROME, MENTAL RETARDATION, CEREBRAL PALSY, EPILEPSY, GENETIC DISORDERS AND SEVERELY EMOTIONALLY DISTURBED. TO PROVIDE INSTRUCTION TO HELP SWIMMERS OF ALL AGES AND ABILITIES DEVELOP THEIR SWIMMING AND WATER SAFETY SKILLS.
IRS990EZ/ProgramServiceRevenueAmt04950
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE CHILDREN, TEENS AND YOUNG ADULTS WITH DISABILITIES CUSTOMIZED INSTRUCTION IN THE SPORT OF SWIMMING IN ORDER TO DEVELOP AND ENHANCE THEIR STRENGTHS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt057864
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt040333
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012623
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt014353
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0202595
IRS990EZ/TotalProgramServiceExpensesAmt057864
IRS990EZ/TotalRevenueAmt0195323
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SWIMWITHHEART.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0195323
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0185995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0183932
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0565250
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0565250
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0195323
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0185995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0183932
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0565250
IRS990ScheduleA/TotalSupportAmt0565250
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DEPRECIATION. AMOUNT: 174. DESCRIPTION: OTHER EXPENSES. AMOUNT: 19936. TOTAL TO FORM 990-EZ, LINE 14: 20110.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ADVERTISING/PROMOTIONAL. AMOUNT: 5461. DESCRIPTION: AUTOMOBILE EXPENSES. AMOUNT: 10663. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 199. DESCRIPTION: CHARITABLE CONTRIBUTIONS. AMOUNT: 200. DESCRIPTION: TRAINING AND SEMINARS. AMOUNT: 3923. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 1257. DESCRIPTION: FUNDRAISING EXPENSES. AMOUNT: 16528. DESCRIPTION: GIFTS. AMOUNT: 1804. DESCRIPTION: INSURANCE EXPENSE. AMOUNT: 3073. DESCRIPTION: WORKER'S COMPENSATION. AMOUNT: 4876. DESCRIPTION: LEGAL AND PROFESSIONAL FEES. AMOUNT: 5171. DESCRIPTION: EVENTS AND PROMOTIONS. AMOUNT: 4552. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 6579. DESCRIPTION: SHIPPING AND DELIVERY EXPENSE. AMOUNT: 409. DESCRIPTION: SWIMMING GARMENTS AND SUPPLIES. AMOUNT: 7962. DESCRIPTION: FRANCHISE TAX BOARD TAXES. AMOUNT: 10. DESCRIPTION: TRAVEL. AMOUNT: 5666. DESCRIPTION: AWARDS AND TROPHIES. AMOUNT: 1458. DESCRIPTION: BOOKKEEPING FEES. AMOUNT: 500. DESCRIPTION: MERCHANT SERVICE FEES. AMOUNT: 567. DESCRIPTION: PAYROLL TAXES. AMOUNT: 3896. DESCRIPTION: PAYROLL PROCESSING FEES. AMOUNT: 574. DESCRIPTION: PHOTOGRAPHY. AMOUNT: 150. DESCRIPTION: POOL LANE FEES. AMOUNT: 1778. DESCRIPTION: SERVICE DOG TRAINING. AMOUNT: 3750. DESCRIPTION: TAXES AND LICENSES. AMOUNT: 100. DESCRIPTION: TELEPHONE EXPENSE. AMOUNT: 3339. TOTAL TO FORM 990-EZ, LINE 16: 94445.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: LOAN RECEIVABLE . BEG. OF YEAR AMOUNT: 7466. END OF YEAR AMOUNT: 400. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 166.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: CREDIT CARD PAYABLE. BEG. OF YEAR AMOUNT: 11699. END OF YEAR AMOUNT: 6668. DESCRIPTION: LOAN PAYABLE - KABBAGE INC. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 767. DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 472. END OF YEAR AMOUNT: 6918. DESCRIPTION: BANK OVERDRAFT. BEG. OF YEAR AMOUNT: 452. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL FLAHERTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03106252974
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SWIM WITH HEART
ReturnHeader/Filer/BusinessNameControlTxt0SWIM
ReturnHeader/Filer/EIN0273650348
ReturnHeader/Filer/PhoneNum03106252974
ReturnHeader/Filer/USAddress/AddressLine1Txt01238 7TH STREET
ReturnHeader/Filer/USAddress/CityNm0SANTA MONICA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090401
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D6640BFF50C2A0E7B56BEBC1DB55D1ADDCF6FAB5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D6640BFF50C2A0E7B56BEBC1DB55D1ADDCF6FAB5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.169.187.113
ReturnHeader/FilingSecurityInformation/IPDt02017-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm017:48:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593800236
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRISTOBAL & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010530 VENICE BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CULVER CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090232
ReturnHeader/PreparerPersonGrp/PhoneNum04243615252
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-15T21:49:07-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings