Civic Intelligence

USA Swimming Inc

EIN 31-1012793 • 501(c)3 • Rawlins, WY

Profile

Promote competitive swimming in the usa swimming local swimming committee (lsc) of wyoming for over 1,600 athletes

PO Box 364Rawlins, WY 82301-0364

www.teamunify.com/TEAM/WZWYSLS

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

85th percentile

$812

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

85th percentile

41%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

2.7%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$257,241

Up $74,285 (+41%) from 2024

Liabilities

Up

$38,867

Up $38,034 (+4566%) from 2024

Net Assets

Up

$218,374

Up $36,251 (+20%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin74th percentile

Revenue

Up

$184,607

Up $4,826 (+2.7%) from 2024

Expenses

Down

$148,356

Down $33,822 (-19%) from 2024

Net Income

Up

$36,251

Up $38,648 (+1612%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$300K$200K$100K$0Assets 2013: $159,437Liabilities 2013: $0Net Assets 2013: $159,4372013Assets 2014: $151,004Liabilities 2014: $967Net Assets 2014: $150,0372014Assets 2015: $152,880Liabilities 2015: $3,406Net Assets 2015: $149,4742015Assets 2016: $150,318Liabilities 2016: $68Net Assets 2016: $150,2502016Assets 2017: $141,517Liabilities 2017: $1,598Net Assets 2017: $139,9192017Assets 2018: $119,183Liabilities 2018: $7,971Net Assets 2018: $111,2122018Assets 2019: $163,583Liabilities 2019: $29,488Net Assets 2019: $134,0952019Assets 2020: $150,606Liabilities 2020: $0Net Assets 2020: $150,6062020Assets 2021: $250,258Liabilities 2021: $25,637Net Assets 2021: $224,6212021Assets 2022: $182,125Liabilities 2022: $3,551Net Assets 2022: $178,5742022Assets 2023: $186,406Liabilities 2023: $1,886Net Assets 2023: $184,5202023Assets 2024: $182,956Liabilities 2024: $833Net Assets 2024: $182,1232024Assets 2025: $257,241Liabilities 2025: $38,867Net Assets 2025: $218,3742025

Highlighted filing

2025

Assets$257,241
Liabilities$38,867
Net Assets$218,374
Open 2025 Filing

Operations Trend

Revenue Growth55th percentile

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

$300K$200K$100K$0-$100KExpenses 2013: $203,5912013Revenue 2014: $101,481Expenses 2014: $110,881Net Income 2014: -$9,4002014Revenue 2015: $107,919Expenses 2015: $108,482Net Income 2015: -$5632015Revenue 2016: $49,510Expenses 2016: $48,734Net Income 2016: $7762016Revenue 2017: $116,815Expenses 2017: $127,146Net Income 2017: -$10,3312017Revenue 2018: $109,283Expenses 2018: $137,990Net Income 2018: -$28,7072018Revenue 2019: $116,043Expenses 2019: $98,864Net Income 2019: $17,1792019Revenue 2020: $74,072Expenses 2020: $57,561Net Income 2020: $16,5112020Revenue 2021: $256,418Expenses 2021: $182,403Net Income 2021: $74,0152021Revenue 2022: $110,274Expenses 2022: $156,321Net Income 2022: -$46,0472022Revenue 2023: $140,823Expenses 2023: $134,877Net Income 2023: $5,9462023Revenue 2024: $179,781Expenses 2024: $182,178Net Income 2024: -$2,3972024Revenue 2025: $184,607Expenses 2025: $148,356Net Income 2025: $36,2512025

Highlighted filing

2025

Revenue$184,607
Expenses$148,356
Net Income$36,251
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$257,241
Liabilities
$38,867
Net assets
$218,374
Revenue
$184,607
Expenses
$148,356
Net income
$36,251
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.57$0.39$2.18$1.85$1.48$0.36
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.01$1.82$1.80$1.82$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.02$1.85$1.41$1.35$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.04$1.79$1.10$1.56$0.46
2021Detailed filing. Detailed filing data is available for this year.$2.50$0.26$2.25$2.56$1.82$0.74
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.74$0.58$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.29$1.34$1.16$0.99$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.08$1.11$1.09$1.38$0.29
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.02$1.40$1.17$1.27$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.50$0.49$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.53$0.03$1.49$1.08$1.08$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.50$1.01$1.11$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.59$2.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Dec 17, 2025
Return Version
2024v5.0
Gross Receipts
$184,607
Mission and Program Overview

Mission

Promote competitive swimming

Promote competitive swimming in the usa swimming local swimming committee (lsc) of wyoming for over 1,400 athletes

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$167,856$172,509▲ $4,653
Cash and Non-Interest-Bearing Accounts$9,095$79,753▲ $70,658
Accounts Receivable$5,596$4,219▼ $1,377
Prepaid Expenses and Deferred Charges$409$760▲ $351
Total Assets$182,956$257,241▲ $74,285
Liabilities
Accounts Payable and Accrued Expenses$833$38,867▲ $38,034
Total Liabilities$833$38,867▲ $38,034
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$182,123$218,374▲ $36,251
Total Net Assets Fund Balance$182,123$218,374▲ $36,251
Total Liabilities and Net Assets / Fund Balance$182,956$257,241▲ $74,285
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
Codi JorgensenDei Chair
Sarah DelayAdmin Vice C
Dave HochAge Group Vi
Minor-under 18Atlete at La
Tori BaileyCoaches Rep.
George Mathes IiiFinance Chai
Emily SwettGeneral Chai
Minor-under 18Junior Athle
Daniel DiverOfficials Ch
Shelley HoodSafe Sport C
Karson JamesSecretary
Roy RunnionSenior Vice
Minor-under 18Sr. Athlete
Andrea LarsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$179,194
Investment Income
$5,413
Other Revenue
$0
Change in Net Assets
$36,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$148,356
Total Fundraising Expense$1,670
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$25,987$4,872$1,624$32,483
Other Expenses$6,731--$6,731
All Other Expenses$6,062$92$46$6,200
Fees for Services Accounting$1,544$1,545-$3,089
Travel$3,036--$3,036
Advertising$2,553--$2,553
Information Technology$2,343--$2,343
Fees for Services Other$1,735--$1,735
Payments to Affiliates$724--$724
Office Expenses$30$5-$35
Total Functional Expenses$140,172$6,514$1,670$148,356
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
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
Yes
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

“Finance committee reviews form 990 upon completion and reccomends to the board of directors to approve the filing; board of directors is given the opportunity to review the filing and votes to approve filing of the return”

Form 990, Page 6, Part VI, Line 19

“Governing documents are maintained on the organization's website for public review”

Form 990, Part VII

“Organization voted in september 2024 to change its method of accounting from cash to accrual to more accurately reflect the financial activity of the organization”

Filing and Contact Details

Filer

Filer Name
USA Swimming Inc
EIN
31-1012793
Phone
8013601719
Address
PO BOX 364, RAWLINS, WY 82301-0364
Doing Business As
Wyoming Swimming

Signing Officer

Name
Emily Swett
Title
General Chair
Phone
8013601719
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Swett
Legal Domicile
Wy
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
425

Preparer

Firm
Black Summit Group LLC
Address
PO BOX 801, POWELL, WY 82435
Preparer
Daniel D Diver
Phone
3077542962
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCE COMMITTEE REVIEWS FORM 990 UPON COMPLETION AND RECCOMENDS TO THE BOARD OF DIRECTORS TO APPROVE THE FILING; BOARD OF DIRECTORS IS GIVEN THE OPPORTUNITY TO REVIEW THE FILING AND VOTES TO APPROVE FILING OF THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MAINTAINED ON THE ORGANIZATION'S WEBSITE FOR PUBLIC REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION VOTED IN SEPTEMBER 2024 TO CHANGE ITS METHOD OF ACCOUNTING FROM CASH TO ACCRUAL TO MORE ACCURATELY REFLECT THE FINANCIAL ACTIVITY OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0EMILY SWETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08013601719
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0USA SWIMMING INC
ReturnHeader/Filer/BusinessNameControlTxt0USAS
ReturnHeader/Filer/EIN0311012793
ReturnHeader/Filer/PhoneNum08013601719
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 364
ReturnHeader/Filer/USAddress/CityNm0RAWLINS
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331991030
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLACK SUMMIT GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 801
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082435
ReturnHeader/PreparerPersonGrp/PhoneNum03077542962
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL D DIVER
ReturnHeader/ReturnTs02026-01-20T13:35:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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