Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
990 • Fiscal year 2023 • EIN 31-1016597
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
35th percentile
Higher debt load relative to revenue than 35% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 20.2% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Assets
Down$4,750,276
Down $48,857 (-1.0%) from 2022
Net Assets
Up$4,723,261
Up $24,907 (+0.5%) from 2022
Liabilities
Down$27,015
Down $73,764 (-73%) from 2022
Revenue
Up$893,811
Up $526,683 (+143%) from 2022
Expenses
Up$1,104,907
Up $446,327 (+68%) from 2022
Net Income
Up-$211,096
Up $80,356 (+28%) from 2022
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 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, 2022 to august 31, 2023 southern california swimming, inc. Joined with approximately 146 local member swim clubs in organizing, sponsoring and sanctioning approximately 335 sanctioned swimming competitions involving 21,376 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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $4,698,354 | $4,723,261 | ▲ $24,907 |
| Investments in Publicly Traded Securities | $3,638,085 | $4,013,013 | ▲ $374,928 |
| Cash and Non-Interest-Bearing Accounts | $821,123 | $642,216 | ▼ $178,907 |
| Accounts Receivable | $90,410 | $51,013 | ▼ $39,397 |
| Prepaid Expenses and Deferred Charges | $3,600 | $10,187 | ▲ $6,587 |
| Savings and Temporary Cash Investments | $197,568 | $5,877 | ▼ $191,691 |
| Land, Buildings, and Equipment, Net | $147 | $1,870 | ▲ $1,723 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $4,799,133 | $4,750,276 | ▼ $48,857 |
| Other Assets Total | $48,200 | $26,100 | ▼ $22,100 |
| Liabilities | |||
| Other Liabilities | $45,900 | $24,300 | ▼ $21,600 |
| Accounts Payable and Accrued Expenses | $54,879 | $2,715 | ▼ $52,164 |
| Total Liabilities | $100,779 | $27,015 | ▼ $73,764 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,698,354 | $4,723,261 | ▲ $24,907 |
| Total Liabilities and Net Assets / Fund Balance | $4,799,133 | $4,750,276 | ▼ $48,857 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,853 | $19,221 | $21,074 |
| Equipment | $17 | $518 | $535 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Steven Roush | Executive Director | FT | $180,250 | $180,250 |
| Officers Directors | See attch stmt | - | $12,191 | $12,191 |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $422,420 |
| Salaries, Compensation, and Employee Benefits | $377,244 |
| Other Expenses | $305,243 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $422,420 | - | - | $422,420 |
| Current Officers, Directors, Trustees, and Key Employees | - | $192,441 | - | $192,441 |
| Other Salaries and Wages | - | $139,735 | - | $139,735 |
| All Other Expenses | $18,502 | $41,942 | - | $60,444 |
| Payroll Taxes | - | $45,068 | - | $45,068 |
| Fees for Services Management | - | $30,866 | - | $30,866 |
| Other Expenses | $26,472 | $52,651 | - | $26,472 |
| Occupancy | - | $22,100 | - | $22,100 |
| Office Expenses | - | $19,092 | - | $19,092 |
| Insurance | - | $567 | - | $567 |
| Depreciation Depletion | - | $472 | - | $472 |
| Total Functional Expenses | $500,302 | $604,605 | $0 | $1,104,907 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Lease Liability | $24,300 |
“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.”
“The organization's executive director's salary is determined by an independant board of directors based on comparable salaries for the position and market conditions.”
“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 54879 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2715 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 90410 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 51013 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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, 2022 TO AUGUST 31, 2023 SOUTHERN CALIFORNIA SWIMMING, INC. JOINED WITH APPROXIMATELY 146 LOCAL MEMBER SWIM CLUBS IN ORGANIZING, SPONSORING AND SANCTIONING APPROXIMATELY 335 SANCTIONED SWIMMING COMPETITIONS INVOLVING 21,376 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. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 41942 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 18502 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 60444 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Ron Ross |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3106841151 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 29000 S Western Avenue 304 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Rancho Palos Verdes |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90275 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 4698354 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 4723261 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 821123 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 642216 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 192441 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 192441 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 422420 |
| IRS990/CYInvestmentIncomeAmt | 0 | -14604 |
| IRS990/CYOtherExpensesAmt | 0 | 305243 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 908415 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -211096 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 377244 |
| IRS990/CYTotalExpensesAmt | 0 | 1104907 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 893811 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 472 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 472 |
| IRS990/Desc | 0 | SOUTHERN CALIFORNIA SWIMMING, INC. IS THE LOCAL (SOUTHERN CALIFORNIA AND SOUTHERN NEVADA) REPRESENTATIVE OF USA SWIMMING. AMOUNTS INCLUDED AS PROGRAM SERVICE EXPENSES REPRESENT THE DIRECT COST OF PROMOTING THE SPORT OF COMPETITIVE AMATEUR SWIMMING, INCLUDING THE PREPARATION OF THE ANNUAL SWIM GUIDE AND SWIM COMPETITION EVENT REGISTRATION INFORMATION PUBLICATIONS. SOUTHERN CALIFORNIA SWIMMING, INC. HAS JOINED WITH 146 LOCAL AFFILIATED SWIM CLUBS, 6 GEOGRAPHIC SECTION ORGANIZATIONS AND 3 LEAGUES IN ORGANIZING, SPONSORING AND SANCTIONING APPROXIMATELY 335 SANCTIONED SWIMMING COMPETITIONS INVOLVING APPROXIMATELY 21,376 REGISTERED MEMBERS. DURING THE PERIOD SEPTEMBER 1, 2022 TO AUGUST 31, 2023 A TOTAL OF $500,302 WAS EXPENDED IN CONNECTION WITH THESE COMPETITIONS; $32,908 IN DIRECT MEET EXPENSES, $422,420 IN TRAVEL ASSISTANCE TO QUALIFYING REGISTERED MEMBER SWIMMERS TRAVELING TO REGIONAL, NATIONAL AND INTERNATIONAL AMATEUR SWIMMING COMPETITIONS; AND $44,974 IN SWIMMING CLINIC AND OTHER SWIMMING-RELATED EXPENSES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 500302 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 30866 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 30866 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Steven Roush |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Officers Directors |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 180250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 12191 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | See attch stmt |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -111478 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 24 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 422420 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 422420 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 604470 |
| IRS990/GrossReceiptsAmt | 0 | 1609759 |
| IRS990/GroupExemptionNum | 0 | 5367 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 567 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 567 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 96874 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 96874 |
| IRS990/InvestmentInJointVentureInd | 0 | true |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3638085 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4013013 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 19739 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 147 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1870 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 21609 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 715948 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4698354 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4723261 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -111478 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -111478 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 236003 |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 22100 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 22100 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 19092 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19092 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 48200 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 26100 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | National convention exxpenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Legal and accounting |
| IRS990/OtherExpensesGrp/Desc | 2 | Swim meet expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Swim clinics |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 59671 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 52651 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 32908 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 26472 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 59671 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 52651 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 32908 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 26472 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 45900 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 24300 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 139735 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 139735 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 45068 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45068 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3600 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10187 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Meet info subscriptions |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Membership Dues & Assessments |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Swim clinics |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Swim guide advertising |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Swim meet income |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 322452 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5978 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 579985 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 322452 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5978 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 579985 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 15190 |
| IRS990/PYInvestmentIncomeAmt | 0 | 28986 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 444739 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 338142 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -291452 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 198651 |
| IRS990/PYTotalExpensesAmt | 0 | 658580 |
| IRS990/PYTotalRevenueAmt | 0 | 367128 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -211096 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 907745 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 197568 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5877 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt | 0 | 0.00000 |
| IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 204264282 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | false |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | USA Swimming Inc and affltd clubs |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3NonFuncInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 17 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 518 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 535 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1853 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 19221 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 21074 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 24300 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Lease Liability |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1870 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 24300 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 422420 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | See Form 990, Part III, Line 4A |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | QUALIFYING LOCAL REGISTERED MEMBER SWIMMERS QUALIFYING TO COMPETE IN REGIONAL, NATIONAL, AND INTERNATIONAL COMPETITIONS ARE SOMETIMES REIMBURSED FOR A PORTION OF THEIR TRAVEL COSTS. REIMBURSEMENTS ARE MADE BY CHECK TO EACH SWIMMER FROM ONE OF SOUTHERN CALIFORNIA SWIMMING, INC'S TRAVEL FUNDS. EACH RECIPIENT'S ATTENDANCE AT, AND PARTICIPATION IN, THE RELATED COMPETITION IS VERIFIED. PAYMENT IS OFTEN MADE DIRECTLY TO THE INDIVIDUAL SWIMMER'S CLUB WHO FURTHER MONITORS THE DISBURSEMENT. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grantmaker's Description of How Grants are Used |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 0 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 180250 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Steven Roush |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 180250 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The organization's executive director's salary is determined by an independant board of directors based on comparable salaries for the position and market conditions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4799133 |
| IRS990/TotalAssetsEOYAmt | 0 | 4750276 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4799133 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4750276 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.