Civic Intelligence

United States Swimming Inc Middle Atlantic

EIN 31-1012848 • 501(c)3 • Blue Bell, PA

Profile

Middle atlantic swimming advocates the growth and development of our safe and diverse swimming community through education, innovation and a commitment to excellence.

482 Norristown Road Suite 110Blue Bell, PA 19422

www.maswim.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$153,767

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

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

Asset Growth

53rd percentile

4.7%

Faster asset growth than 53% of similar nonprofits.

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

Revenue Growth

44th percentile

3.9%

Faster revenue growth than 44% of similar nonprofits.

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

Assets

Up

$1,623,178

Up $73,267 (+4.7%) from 2024

Liabilities

Down

$47,923

Down $52,973 (-53%) from 2024

Net Assets

Up

$1,575,255

Up $126,240 (+8.7%) from 2024

Revenue

Up

$937,770

Up $35,209 (+3.9%) from 2024

Expenses

Down

$811,139

Down $81,426 (-9.1%) from 2024

Net Income

Up

$126,631

Up $116,635 (+1167%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $779,800Liabilities 2012: $0Net Assets 2012: $779,8002012Assets 2013: $838,021Liabilities 2013: $5,518Net Assets 2013: $832,5032013Assets 2014: $872,101Liabilities 2014: $26,445Net Assets 2014: $845,6562014Assets 2015: $978,302Liabilities 2015: $36,000Net Assets 2015: $942,3022015Assets 2016: $979,999Liabilities 2016: $3,445Net Assets 2016: $976,5542016Assets 2017: $1,086,109Liabilities 2017: $3,880Net Assets 2017: $1,082,2292017Assets 2018: $1,235,585Liabilities 2018: $77,923Net Assets 2018: $1,157,6622018Assets 2019: $1,326,298Liabilities 2019: $4,135Net Assets 2019: $1,322,1632019Assets 2020: $1,169,236Liabilities 2020: $0Net Assets 2020: $1,169,2362020Assets 2021: $1,171,270Liabilities 2021: $0Net Assets 2021: $1,171,2702021Assets 2022: $1,356,428Liabilities 2022: $20,079Net Assets 2022: $1,336,3492022Assets 2023: $1,310,016Liabilities 2023: $22,818Net Assets 2023: $1,287,1982023Assets 2024: $1,549,911Liabilities 2024: $100,896Net Assets 2024: $1,449,0152024Assets 2025: $1,623,178Liabilities 2025: $47,923Net Assets 2025: $1,575,2552025

Highlighted filing

2025

Assets$1,623,178
Liabilities$47,923
Net Assets$1,575,255

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $991,2112012Expenses 2013: $1,109,6362013Revenue 2014: $1,212,809Expenses 2014: $1,185,519Net Income 2014: $27,2902014Revenue 2015: $1,313,450Expenses 2015: $1,216,093Net Income 2015: $97,3572015Revenue 2016: $1,321,079Expenses 2016: $1,263,110Net Income 2016: $57,9692016Revenue 2017: $1,330,276Expenses 2017: $1,227,435Net Income 2017: $102,8412017Revenue 2018: $1,309,051Expenses 2018: $1,234,562Net Income 2018: $74,4892018Revenue 2019: $1,378,466Expenses 2019: $1,213,963Net Income 2019: $164,5032019Revenue 2020: $1,183,812Expenses 2020: $1,336,739Net Income 2020: -$152,9272020Revenue 2021: $977,140Expenses 2021: $972,754Net Income 2021: $4,3862021Revenue 2022: $1,522,303Expenses 2022: $1,360,682Net Income 2022: $161,6212022Revenue 2023: $800,713Expenses 2023: $782,939Net Income 2023: $17,7742023Revenue 2024: $902,561Expenses 2024: $892,565Net Income 2024: $9,9962024Revenue 2025: $937,770Expenses 2025: $811,139Net Income 2025: $126,6312025

Highlighted filing

2025

Revenue$937,770
Expenses$811,139
Net Income$126,631

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.62$0.05$1.58$0.94$0.81$0.13
2024Detailed filing. Detailed filing data is available for this year.$1.55$0.10$1.45$0.90$0.89$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.02$1.29$0.80$0.78$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.02$1.34$1.52$1.36$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.98$0.97$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.18$1.34$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.32$1.38$1.21$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.08$1.16$1.31$1.23$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.08$1.33$1.23$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$1.32$1.26$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.94$1.31$1.22$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.85$1.21$1.19$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.01$0.83$1.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 15, 2026
Return Version
2024v5.2
Gross Receipts
$1,034,729
Mission and Program Overview

Mission

Middle atlantic swimming advocates the growth and development of our safe and diverse swimming community through education, innovation and a commitment to excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,449,015$1,575,255▲ $126,240
Investments in Publicly Traded Securities$646,413$697,158▲ $50,745
Savings and Temporary Cash Investments$572,625$642,957▲ $70,332
Land, Buildings, and Equipment, Net$239,109$232,468▼ $6,641
Cash and Non-Interest-Bearing Accounts$91,764$47,651▼ $44,113
Accounts Receivable$0$2,944▲ $2,944
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,549,911$1,623,178▲ $73,267
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$96,481$43,508▼ $52,973
Deferred Revenue$4,415$4,415→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$100,896$47,923▼ $52,973
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,449,015$1,575,255▲ $126,240
Total Liabilities and Net Assets / Fund Balance$1,549,911$1,623,178▲ $73,267

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$232,468$26,564$259,032
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James PlattExecutive DirectorFT$141,253$12,514$153,767
Amy SteevesSecretaryPT$54,384$1,212$55,596
John LyonsTreasurerPT$19,707-$19,707

Board Members and Trustees

NameTitle
Kathryn ScheuerGeneral Chair
Matthew YaglenskiFinanc.Vice Chair
Brian WaltersVice Chair
Rob JorgensenVice Chair
William GallagherVice Chair
Madeleine PlankeyVice Chair (TO 04/2025)
Maddy CrippenVice-Chair(From 05/2025)
Alex ScimeAthlete Rep
Arden KeitelAthlete Rep (From 05/2025)
Gabriella ShermanAthlete Rep (TO 04/2025)
Andrew AustriaCoaches' Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$893,841
Investment Income
$43,929
Other Revenue
$0
Change in Net Assets
$126,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$458,525
Salaries, Compensation, and Employee Benefits$352,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$140,096$101,235-$241,331
Other Salaries and Wages-$85,364-$85,364
Travel$54,294$22,607-$76,901
Advertising-$59,439-$59,439
Payroll Taxes$11,635$11,971-$23,606
Information Technology$641$22,958-$23,599
Conferences and Meetings-$22,899-$22,899
Office Expenses$3,228$19,031-$22,259
Fees for Services Accounting-$14,529-$14,529
Occupancy$2,302$10,746-$13,048
Depreciation Depletion$3,321$3,320-$6,641
Insurance-$3,630-$3,630
Fees for Service Investment Mgmnt Fees-$3,255-$3,255
Fees for Services Legal-$2,614-$2,614
Other Employee Benefits-$2,313-$2,313
Other Expenses$9,859$1,778-$1,778
Total Functional Expenses$422,135$389,004$0$811,139
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The voting membership of the organization consists of clubs or organizations (group members) who have registered with the organization. Non-voting membership can be held by individuals, and includes the optional categories of flex membership and single event open water athlete membership. Each group member in good standing appoints from its membership a group member representative to the house of delegates (hod). Hod representatives vote on a one member, one vote basis.

Form 990, Part VI, Section A, Line 7A

The board of directors are elected by the house of delegates (hod) or appointed by the general chair with the advice and consent of the board of directors.

Form 990, Part VI, Section A, Line 7B

The house of delegates (hod) may amend the bylaws of the organization and may vote to dissolve the organization. The usa swimming rules and regulations committee must review and approve any bylaw amendments.

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

The executive director OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO BEING FILED.

Form 990, Part VI, Section B, Line 12C

At each board meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15A & B

The BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR BY COMPARING HIS COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE BOARD THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE.

Form 990, Part VI, Section C, Line 19

The organization will provide in a timely manner, copies of all governing documents including its conflict-of-interest policy, when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
United States Swimming Inc Middle Atlantic
EIN
31-1012848
In Care Of
% ORGANIZATION
Phone
4842469595
Address
482 Norristown Road Suite 110, Blue Bell, PA 19422

Signing Officer

Name
James H Platt
Title
Executive Director
Phone
4842469595
Signed
2026-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James H Platt
Formed
1981
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
350

Preparer

Firm
Sorren Inc
Address
90 S CASCADE AVENUE SUITE 700, COLORADO SPRINGS, CO 80903
Preparer
Doreen B Merz
Phone
7196301186
Supplemental Narrative

Additional Explanations

Form 990 Part XI, Line 8

Prior Period Adjustment of $10,781 from accounting corrections and changes made to the financials subsequent to the filing of the prior year's tax return.

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IRS990/Form990PartVIISectionAGrp/PersonNm2John Lyons
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IRS990/Form990PartVIISectionAGrp/PersonNm4William Gallagher
IRS990/Form990PartVIISectionAGrp/PersonNm5Brian Walters
IRS990/Form990PartVIISectionAGrp/PersonNm6Rob Jorgensen
IRS990/Form990PartVIISectionAGrp/PersonNm7Matthew Yaglenski
IRS990/Form990PartVIISectionAGrp/PersonNm8Andrew Austria
IRS990/Form990PartVIISectionAGrp/PersonNm9Alex Scime
IRS990/Form990PartVIISectionAGrp/PersonNm10Maddy Crippen
IRS990/Form990PartVIISectionAGrp/PersonNm11Arden Keitel
IRS990/Form990PartVIISectionAGrp/PersonNm12GABRIELLA SHERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm13Madeleine Plankey
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3General Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Financ.Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Coaches' Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt9Athlete Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice-Chair(From 05/2025)
IRS990/Form990PartVIISectionAGrp/TitleTxt11Athlete Rep (From 05/2025)
IRS990/Form990PartVIISectionAGrp/TitleTxt12Athlete Rep (TO 04/2025)
IRS990/Form990PartVIISectionAGrp/TitleTxt13Vice Chair (TO 04/2025)
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IRS990/MissionDesc0MIDDLE ATLANTIC SWIMMING ADVOCATES THE GROWTH AND DEVELOPMENT OF OUR SAFE AND DIVERSE SWIMMING COMMUNITY THROUGH EDUCATION, INNOVATION AND A COMMITMENT TO EXCELLENCE.
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IRS990/ProgramServiceRevenueGrp/Desc2ADMIN SANCTIONS & FINES
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IRS990/ProgSrvcAccomActy2Grp/Desc0Support athlete travel to national, regional, and zone competitions; nonathlete travel to conferences and conventions associated with the organization's purpose; and conduct local clinics and workshops for the members and the community.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Maintainacentralofficetoprovideinformationandsupportto volunteers and athletes, in conducting programs, publishing handbooks, newsletters,programs, and otherclubmailings.
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