Civic Intelligence

Pacific Northwest Swimming

990 • Fiscal year 2020 • EIN 31-1040507

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 01, 2021

PO Box 2235Auburn, WA 98071

(253) 852-0680

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

50th percentile

0.06x

Higher debt load relative to revenue than 50% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

7th percentile

-58%

Higher net margin than 7% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

28th percentile

-1.7%

Faster asset growth than 28% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

25th percentile

-23%

Faster revenue growth than 25% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$982,037

Down $16,879 (-1.7%) from 2019

Net Assets

Up

$965,876

Up $16,121 (+1.7%) from 2019

Liabilities

Down

$16,161

Down $33,000 (-67%) from 2019

Revenue

Down

$282,716

Down $83,428 (-23%) from 2019

Expenses

Up

$447,578

Up $22,927 (+5.4%) from 2019

Net Income

Down

-$164,862

Down $106,355 (-182%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $746,831Liabilities 2016: $3,726Net Assets 2016: $743,1052016Assets 2017: $816,034Liabilities 2017: $13,179Net Assets 2017: $802,8552017Assets 2018: $1,011,897Liabilities 2018: $3,635Net Assets 2018: $1,008,2622018Assets 2019: $998,916Liabilities 2019: $49,161Net Assets 2019: $949,7552019Assets 2020: $982,037Liabilities 2020: $16,161Net Assets 2020: $965,8762020Assets 2021: $927,564Liabilities 2021: $45,958Net Assets 2021: $881,6062021Assets 2022: $881,243Liabilities 2022: $80,856Net Assets 2022: $800,3872022Assets 2023: $969,435Liabilities 2023: $2,311Net Assets 2023: $967,1242023Assets 2024: $919,056Liabilities 2024: $107,386Net Assets 2024: $811,6702024

Highlighted filing

2020

Assets$982,037
Liabilities$16,161
Net Assets$965,876

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $312,433Expenses 2016: $324,660Net Income 2016: -$12,2272016Revenue 2017: $425,538Expenses 2017: $365,788Net Income 2017: $59,7502017Revenue 2018: $554,570Expenses 2018: $349,163Net Income 2018: $205,4072018Revenue 2019: $366,144Expenses 2019: $424,651Net Income 2019: -$58,5072019Revenue 2020: $282,716Expenses 2020: $447,578Net Income 2020: -$164,8622020Revenue 2021: $338,583Expenses 2021: $464,564Net Income 2021: -$125,9812021Revenue 2022: $451,188Expenses 2022: $345,840Net Income 2022: $105,3482022Revenue 2023: $374,691Expenses 2023: $348,059Net Income 2023: $26,6322023Revenue 2024: $203,172Expenses 2024: $358,626Net Income 2024: -$155,4542024

Highlighted filing

2020

Revenue$282,716
Expenses$447,578
Net Income-$164,862
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 1, 2021
Return Version
2019v5.2
Gross Receipts
$350,164
Mission and Program Overview

Mission

To promote the sport of competitive swimming through governance, programming and education for the pacific northwest swimming community.

Support for amateur swimming. Provide support for usa swimming in western washington; travel support, competitions, registration, training clinics for coaches, officials, clubs and swimmers. Provide informational services serving over 5,000 swimmers and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$933,308-
Cash and Non-Interest-Bearing Accounts$133,337$32,828▼ $100,509
Savings and Temporary Cash Investments$841,296$14,527▼ $826,769
Prepaid Expenses and Deferred Charges$10,494$1,216▼ $9,278
Accounts Receivable$3,698$158▼ $3,540
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$998,916$982,037▼ $16,879
Other Assets Total$10,091--
Liabilities
Other Liabilities$0$14,995▲ $14,995
Accounts Payable and Accrued Expenses$48,360$1,166▼ $47,194
Deferred Revenue$801--
Total Liabilities$49,161$16,161▼ $33,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$949,755$965,876▲ $16,121
Total Net Assets Fund Balance$949,755$965,876▲ $16,121
Total Liabilities and Net Assets / Fund Balance$998,916$982,037▼ $16,879

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$34,446$34,446
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob KellerGeneral Chair
John GagliardoOfficials Committee Chair
Lesleigh WatsonSafe Sport/risk Management Chair
John SkrochAdministrative Vice-chair
David OrrAge Group Vice-chair
Dave BaerFinance Vice-chair
Nick ChevalierProgram Developer Vice-chair
Suzanne RychlikProgram Operations Vice-chair
Ken SpencerSenior Vice-chair
Carolyn AckerleyDirector At-large
Dave LeonardDirector At-large
Rick CoxDirector At-large
Grace BrownAthlete Representative
Iris YangAthlete Representative
Kieran WatsonAthlete Representative
Lauren RohdeAthlete Representative
Alice GodfredCoach Representative
Wendy NeelyCoach Representative
Laurae BriggsSecretary
Lorraine MasseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,000
Program Service Revenue
$208,602
Investment Income
$45,114
Other Revenue
$0
All Other Contributions
$29,000
Change in Net Assets
$-164,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$386,864
Salaries, Compensation, and Employee Benefits$60,714
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,200$53,880-$56,080
Conferences and Meetings$14,870--$14,870
All Other Expenses$11,556$2,848-$14,404
Other Expenses$14,345--$14,345
Travel$2,240$3,466-$5,706
Office Expenses-$5,522-$5,522
Occupancy-$4,800-$4,800
Payroll Taxes$512$4,122-$4,634
Fees for Services Accounting-$1,500-$1,500
Advertising$250--$250
Total Functional Expenses$371,440$76,138$0$447,578
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Protection Plan Loan Payable$13,174
Customer Deposits$1,821
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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 form 990 are reviewed by the finance committee and presented at the board of directors meeting for approval.

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

Enforcement of conflicts policy board members and key volunteers sign a conflict of interest policy. Policy is monitored by the board chairman. Governing documents bylaws, policies and procedures, etc. Are posted on the website (pns.org). Financial statements are distributed to all club members annually at the house of delegates meeting and they are presented at each board of directors meeting. All information is available upon request by call or emailing the office.

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

Compensation process for top official: the personnel committee meets with the executive director once a year to review performance and job duties, etc. An employment contract is signed annually.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation are available upon request.

Filing and Contact Details

Filer

Filer Name
Pacific Northwest Swimming
EIN
31-1040507
Phone
2538520680
Address
PO BOX 2235, AUBURN, WA 98071
Doing Business As
Pacific Northwest Swimming

Signing Officer

Name
David Baer
Title
Finance Chair and CFO
Phone
2068536777
Signed
2021-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Baer
Formed
1980
Legal Domicile
Wa
Voting Board Members
20
Independent Board Members
20
Employees
6
Volunteers
0

Preparer

Firm
Hersman Serles Almond LLC
Address
PO BOX 789, KIRKLAND, WA 98083-0789
Preparer
Julia a Proudlove
Phone
4258226557
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010542
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt010542
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0933308
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt034446
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt034446
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt067448
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE SPORT OF COMPETITIVE SWIMMING THROUGH GOVERNANCE, PROGRAMMING AND EDUCATION FOR THE PACIFIC NORTHWEST SWIMMING COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0949755
IRS990/NetAssetsOrFundBalancesEOYAmt0965876
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt034572
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt034572
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0180983
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0949755
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0965876
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04800
IRS990/OccupancyGrp/TotalAmt04800
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05522
IRS990/OfficeExpensesGrp/TotalAmt05522
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010091
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ASSISTANCE TO SWIM TEAM
IRS990/OtherExpensesGrp/Desc1SENIOR SWIMMING
IRS990/OtherExpensesGrp/Desc2DIVERSITY & INCLUSION
IRS990/OtherExpensesGrp/Desc3PNS MEET AWARDS
IRS990/OtherExpensesGrp/ProgramServicesAmt0255785
IRS990/OtherExpensesGrp/ProgramServicesAmt141907
IRS990/OtherExpensesGrp/ProgramServicesAmt227775
IRS990/OtherExpensesGrp/ProgramServicesAmt314345
IRS990/OtherExpensesGrp/TotalAmt0255785
IRS990/OtherExpensesGrp/TotalAmt141907
IRS990/OtherExpensesGrp/TotalAmt227775
IRS990/OtherExpensesGrp/TotalAmt314345
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt014995
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt053880
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02200
IRS990/OtherSalariesAndWagesGrp/TotalAmt056080
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04122
IRS990/PayrollTaxesGrp/ProgramServicesAmt0512
IRS990/PayrollTaxesGrp/TotalAmt04634
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010494
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01216
IRS990/PrincipalOfficerNm0DAVID BAER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MEET INCOME
IRS990/ProgramServiceRevenueGrp/Desc2LEAP COMPLETION
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc4ADMINISTRATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0107819
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt191274
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32640
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0107819
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt191274
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4900
IRS990/ProgSrvcAccomActy2Grp/Desc0ESTABLISHMENT OF COMPETITIVE MEET CALENDAR, WHICH INCLUDES EQUIPMENT RENTAL, SANCTION FEES, MEET AWARDS, AND OTHER EXPENDITURES TO PROVIDE THE HIGHEST QUALITY COMPETITIVE MEETS IN OUR REGION WITHIN THE RULES AND REGULATIONS OF OUR GOVERNING BODY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt025901
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt091274
IRS990/ProgSrvcAccomActy3Grp/Desc0CONFERENCES, CONVENTIONS, AND MEETINGS.PNS HOUSE OF DELEGATES IS A MEETING FOR ALL MEMBER CLUBS TO ELECT PNS BOD, APPROVE PROPOSED BUDGET, ANY POLICY OR BYLAW UPDATES AND MEET CALENDAR WHICH PROVIDES THE FRAMEWORK FOR MEET STRUCTURES AND SCHEDULING.CONFERENCES AND BOARD MEETINGS PROVIDE PLANNING AND EDUCATION FOR BOARD MEMBERS FOR PROMOTING AND BUILDING THE SPORT OF AMATEUR SWIMMING. PARTICIPATION IN THE USA SWIMMING ANNUAL CONVENTION IS FOR EDUCTATION REGARDING POLICIES AND PROCEDURES AS WELL AS IDEAS FOR PROMOTING THE SPORT AND GUIDELINES FOR REGISTRATION PROCEDURES AND COMPETITION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014870
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FUND OUTREACH SWIMMERS TO ASSIST WITH MEET ENTRY FEES & CLUB DEVELOPMENT. ASSIST LOCAL SWIM TEAMS CLOSED DUE TO COVID.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0267055
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt05000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt029000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt067709
IRS990/PYOtherExpensesAmt0355385
IRS990/PYOtherRevenueAmt01378
IRS990/PYProgramServiceRevenueAmt0268057
IRS990/PYRevenuesLessExpensesAmt0-58507
IRS990/PYSalariesCompEmpBnftPaidAmt069266
IRS990/PYTotalExpensesAmt0424651
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0366144
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-164862
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0107819
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0841296
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014527
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt029000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt019000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt031838
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031040
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt019052
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0129930
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt067709
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt038693
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0106402
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0269435
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0269533
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0284422
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0290822
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0254788
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01369000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt067709
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt038693
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0106402
IRS990ScheduleA/InvestmentIncomeCYPct00.06630
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93370
IRS990ScheduleA/PublicSupportPY509Pct00.95670
IRS990ScheduleA/PublicSupportTotal509Amt01498930
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0298435

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