Civic Intelligence

Southern California Swimming Inc

EIN 31-1016597 • 501(c)3 • Rancho Palos Verdes, CA

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Profile

Southern California Swimming embraces the diversity and inclusion of our membership across all skill levels, from water safety skills to all levels of competition from novice to elite, with a commitment to excellence that elevates dreams into reality, while supporting scholar-athletes and fostering a lifelong appreciation of the sport.

29000 S Western Avenue 304Rancho Palos Verdes, CA 90275

www.socalswim.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.02x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.06x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

40th percentile

0.9%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$180,252

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

44%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$5,231,716

Up $481,440 (+10%) from 2023

Liabilities

Up

$78,619

Up $51,604 (+191%) from 2023

Net Assets

Up

$5,153,097

Up $429,836 (+9.1%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin40th percentile

Revenue

Up

$1,290,471

Up $396,660 (+44%) from 2023

Expenses

Up

$1,278,648

Up $173,741 (+16%) from 2023

Net Income

Up

$11,823

Up $222,919 (+106%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$6.0M$4.0M$2.0M$0Assets 2021: $5,602,407Liabilities 2021: $10,256Net Assets 2021: $5,592,1512021Assets 2022: $4,799,133Liabilities 2022: $100,779Net Assets 2022: $4,698,3542022Assets 2023: $4,750,276Liabilities 2023: $27,015Net Assets 2023: $4,723,2612023Assets 2024: $5,231,716Liabilities 2024: $78,619Net Assets 2024: $5,153,0972024

Highlighted filing

2024

Assets$5,231,716
Liabilities$78,619
Net Assets$5,153,097
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2021: $1,469,099Expenses 2021: $506,634Net Income 2021: $962,4652021Revenue 2022: $367,128Expenses 2022: $658,580Net Income 2022: -$291,4522022Revenue 2023: $893,811Expenses 2023: $1,104,907Net Income 2023: -$211,0962023Revenue 2024: $1,290,471Expenses 2024: $1,278,648Net Income 2024: $11,8232024

Highlighted filing

2024

Revenue$1,290,471
Expenses$1,278,648
Net Income$11,823
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,231,716
Liabilities
$78,619
Net assets
$5,153,097
Revenue
$1,290,471
Expenses
$1,278,648
Net income
$11,823
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.23$0.08$5.15$1.29$1.28$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.75$0.03$4.72$0.89$1.10$0.21
2022Detailed filing. Detailed filing data is available for this year.$4.80$0.10$4.70$0.37$0.66$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.01$5.59$1.47$0.51$0.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,384,512
Mission and Program Overview

Mission

All revenues, including membership registration and meet entry fees, are used to further the sport of amateur swimming for the registered individual and club members of Southern California Swimming, Inc. and its supporting national organization, United States Swimming, Inc. During the period September 1,2015 to August 31, 2016 Southern California Swimming, Inc. joined with approximately 157 local member swim clubs in organizing, sponsoring and sanctioning approximately 350 sanctioned swimming competitions involving 24,182 registered members. Meet entry forms and meet results are published and made available to members by subscription. A swim guide membership directory is also published each year and sold to members at its estimated cost of production.

All revenues, including membership registration & meet entry fees, are used to further the sport of amateur swimming for the registered individual & club members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$4,723,261$5,153,097▲ $429,836
Investments in Publicly Traded Securities$4,013,013$4,289,561▲ $276,548
Cash and Non-Interest-Bearing Accounts$642,216$763,120▲ $120,904
Accounts Receivable$51,013$39,111▼ $11,902
Savings and Temporary Cash Investments$5,877$33,816▲ $27,939
Prepaid Expenses and Deferred Charges$10,187$25,914▲ $15,727
Land, Buildings, and Equipment, Net$1,870$1,317▼ $553
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
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,750,276$5,231,716▲ $481,440
Other Assets Total$26,100$78,877▲ $52,777
Liabilities
Other Liabilities$24,300$66,182▲ $41,882
Accounts Payable and Accrued Expenses$2,715$12,437▲ $9,722
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$27,015$78,619▲ $51,604
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,723,261$5,153,097▲ $429,836
Total Liabilities and Net Assets / Fund Balance$4,750,276$5,231,716▲ $481,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,317$18,137$19,454
Other Land Buildings-$2,155$2,155
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Steven RoushExecutive DirectorPT$180,252$180,252

Board Members and Trustees

NameTitle
Alina de ArmasCoastal Geo.Committee Co-chair
Steve ReardonCoastal Geo.Committee Co-chair
Peter MavroDesert Geo. Committee Co-Chair
Tom FarrellDesert Geo. Committee Co-Chair
Kristeen GraciaDisability, equity co-chairs
Virgil ChancyDisability, equity co-chairs
Jenn BeechEastern Geo.Committee Co-Chair
Steve TatgenhorstEastern Geo.Committee Co-Chair
Stacy SmithGeneral Chair
Lynne Akasaka-RiekGovernance Chair
Terry StoddardImmediate Past General Chair
Leanne ColvinOfficials Co-Chairs
Omar de ArmasOfficials Co-Chairs
Tracy MaurerOrange Geo. Committee Chair
Matt CervantesPacific Geo. Committee Chair
Lauren SkinnerSafe Sport Chair
Carol CracchioloAdministrative Vice Chair
Chris BarberAge Group Vice Chair
Karen Mayfield-ShipherdFinance Vice Chair
Mark SchubertPlanning Vice Chair
Mohammad KhadembashiSenior Vice Chair
Jake HirshbergAthlete Representative
Taylor JacksonAthlete Representative
Tiara JacksonAthlete Representative
Rick ShipherdCoach Representative
Chelsea HongJunior Athlete Representative
Nicole HendryRegistration Coordinator
George YoungRisk Management Coordinator
Robin SmithSecretary
Judi DivanTimes &Recognition Coordinator
Ron RossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,145,600
Investment Income
$136,983
Other Revenue
$7,888
Change in Net Assets
$11,823

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,258,291
Revenue Not Reported on Financial Statements
$32,180
Revenue Not Reported on Form 990
$419,047
Total Revenue per Audited Statements
$1,677,338
Total Revenue per Form 990
$1,290,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$660,159
Salaries, Compensation, and Employee Benefits$384,301
Other Expenses$234,188
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$660,159--$660,159
Current Officers, Directors, Trustees, and Key Employees-$180,252$0$180,252
Other Salaries and Wages-$159,121$0$159,121
Office Expenses-$47,741$0$47,741
Fees for Services Accounting-$32,345$0$32,345
Fees for Service Investment Mgmnt Fees-$32,180$0$32,180
Fees for Services Other-$28,537-$28,537
Payroll Taxes-$26,623$0$26,623
Occupancy-$22,066$0$22,066
Other Employee Benefits-$18,305$0$18,305
Conferences and Meetings-$15,686$0$15,686
Other Expenses$4,488$6,411$0$4,488
Depreciation Depletion-$553$0$553
Total Functional Expenses$708,828$569,820$0$1,278,648

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,278,648
Expenses per Audited Statements$1,246,468
Total Expenses per Audited Statements$1,246,468
Expenses Not Reported on Financial Statements$32,180
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$66,182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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 Part VI Section B Line 11B

“THE PROCEDURES WHICH YOU HAVE IN PLACE TO ENSURE THAT THE BOARD OF DIRECTORS (OR A PORTION THEREOF) REVIEWS THE ORGANIZATION'S FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE: The treasurer will sign the tax return after review. Subsequently, the chairman will review the return and file a statement with USA Swimming, Inc. to that affect.”

Form 990 Part VI Section B Line 15B

“PLEASE DESCRIBE THE PROCESS FOR DETERMINING COMPENSATION OF OFFICERS AND KEY EMPLOYEES INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION: The organization's executive director's salary is determined by an independent board of directors based on comparable salaries for the position and market conditions.”

Form 990 Part VI Section C Line 19

“The organization makes its governing documents, financial statements and tax filings available to the public in the following manner: governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Southern California Swimming Inc
EIN
31-1016597
In Care Of
% RON ROSS
Phone
3106841151
Address
29000 S WESTERN AVENUE 304, RANCHO PALOS VERDES, CA 90275

Signing Officer

Name
Ron Ross
Title
Treasurer
Phone
3106841151
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Ross
Formed
1981
Legal Domicile
CA
Voting Board Members
32
Independent Board Members
31
Employees
4
Volunteers
130

Preparer

Firm
Frith-smith & Archibald Llp
Address
6355 TOPANGA CANYON BLVDSTE 400, WOODLAND HILLS, CA 91367
Preparer
Maria Kazemi CPA
Phone
8187741500
Supplemental Narrative

Financial Statement Notes

Form 990, Sch D, Part X, Line 2 Fin 48

“Southern California Swimming, Inc. is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. As of August 31, 2024, the Organization remained subject to United States federal income tax examinations for the years ended August 31, 2020 through August 31, 2023 and to state income tax examinations for the years ended August 31, 2019 through August 31, 2023.”

Raw XML AppendixShowing 400 of 762 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2Administrative Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Finance Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Senior Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Age Group Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Planning Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Coach Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt8Safe Sport Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9Disability, equity co-chairs
IRS990/Form990PartVIISectionAGrp/TitleTxt10Disability, equity co-chairs
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IRS990/Form990PartVIISectionAGrp/TitleTxt14Times &Recognition Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt15Risk Management Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt16Governance Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt17Immediate Past General Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt18Junior Athlete Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt19Athlete Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt20Athlete Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt21Athlete Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt22Coastal Geo.Committee Co-chair
IRS990/Form990PartVIISectionAGrp/TitleTxt23Coastal Geo.Committee Co-chair
IRS990/Form990PartVIISectionAGrp/TitleTxt24Desert Geo. Committee Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt25Desert Geo. Committee Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt26Eastern Geo.Committee Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt27Eastern Geo.Committee Co-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt28Orange Geo. Committee Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt29Pacific Geo. Committee Chair
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IRS990/Form990PartVIISectionAGrp/TitleTxt31Secretary
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