Civic Intelligence

Michigan Swimming Inc

EIN 38-2373836 • 501(c)3 • Rochester Hills, MI

Profile

The education, instruction and training of individuals to develop and improve their capabilities in the sport of swimming.

2245 KnollcrestRochester Hills, MI 48309

www.miswim.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

33rd percentile

-3.1%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$60,750

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

3.1%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$694,478

Up $39,993 (+6.1%) from 2023

Liabilities

Down

$1,991

Down $6,621 (-77%) from 2023

Net Assets

Up

$692,487

Up $46,614 (+7.2%) from 2023

Operations
Liabilities / Revenue43rd percentileNet Margin33rd percentile

Revenue

Up

$337,862

Up $10,176 (+3.1%) from 2023

Expenses

Up

$348,219

Up $71,390 (+26%) from 2023

Net Income

Down

-$10,357

Down $61,214 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$800K$600K$400K$200K$0Assets 2010: $326,618Liabilities 2010: $0Net Assets 2010: $326,6182010Assets 2011: $234,751Liabilities 2011: $78,717Net Assets 2011: $156,0342011Assets 2012: $331,689Liabilities 2012: $162,807Net Assets 2012: $168,8822012Assets 2013: $265,424Liabilities 2013: $124,080Net Assets 2013: $141,3442013Assets 2014: $252,894Liabilities 2014: $37,3952014Assets 2015: $327,379Liabilities 2015: $15,083Net Assets 2015: $312,2962015Assets 2016: $401,977Liabilities 2016: $19,927Net Assets 2016: $382,0502016Assets 2017: $456,262Liabilities 2017: $28,959Net Assets 2017: $427,3032017Assets 2018: $454,776Liabilities 2018: $11,335Net Assets 2018: $443,4412018Assets 2019: $505,280Liabilities 2019: $17,443Net Assets 2019: $487,8372019Assets 2020: $589,347Liabilities 2020: $18,945Net Assets 2020: $570,4022020Assets 2021: $650,863Liabilities 2021: $46,995Net Assets 2021: $603,8682021Assets 2022: $586,649Liabilities 2022: $1,523Net Assets 2022: $585,1262022Assets 2023: $654,485Liabilities 2023: $8,612Net Assets 2023: $645,8732023Assets 2024: $694,478Liabilities 2024: $1,991Net Assets 2024: $692,4872024

Highlighted filing

2024

Assets$694,478
Liabilities$1,991
Net Assets$692,487
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $512,9072010Revenue 2011: $139,116Expenses 2011: $152,195Net Income 2011: -$13,0792011Revenue 2012: $197,791Expenses 2012: $184,943Net Income 2012: $12,8482012Revenue 2013: $149,653Expenses 2013: $177,191Net Income 2013: -$27,5382013Revenue 2014: $194,764Expenses 2014: $120,609Net Income 2014: $74,1552014Revenue 2015: $261,841Expenses 2015: $165,044Net Income 2015: $96,7972015Revenue 2016: $250,107Expenses 2016: $180,353Net Income 2016: $69,7542016Revenue 2017: $245,151Expenses 2017: $199,898Net Income 2017: $45,2532017Revenue 2018: $216,820Expenses 2018: $200,682Net Income 2018: $16,1382018Revenue 2019: $273,257Expenses 2019: $228,861Net Income 2019: $44,3962019Revenue 2020: $204,879Expenses 2020: $140,310Net Income 2020: $64,5692020Revenue 2021: $130,046Expenses 2021: $134,411Net Income 2021: -$4,3652021Revenue 2022: $250,400Expenses 2022: $212,793Net Income 2022: $37,6072022Revenue 2023: $327,686Expenses 2023: $276,829Net Income 2023: $50,8572023Revenue 2024: $337,862Expenses 2024: $348,219Net Income 2024: -$10,3572024

Highlighted filing

2024

Revenue$337,862
Expenses$348,219
Net Income-$10,357
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$694,478
Liabilities
$1,991
Net assets
$692,487
Revenue
$337,862
Expenses
$348,219
Net income
-$10,357
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.94$0.02$6.92$3.38$3.48$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.54$0.09$6.46$3.28$2.77$0.51
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.87$0.02$5.85$2.50$2.13$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.51$0.47$6.04$1.30$1.34$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.89$0.19$5.70$2.05$1.40$0.65
2019Detailed filing. Detailed filing data is available for this year.$5.05$0.17$4.88$2.73$2.29$0.44
2018Detailed filing. Detailed filing data is available for this year.$4.55$0.11$4.43$2.17$2.01$0.16
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.56$0.29$4.27$2.45$2.00$0.45
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.20$3.82$2.50$1.80$0.70
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.15$3.12$2.62$1.65$0.97
2014Summary only. Only limited summary data is available for this year.$2.53$0.37$1.95$1.21$0.74
2013Detailed filing. Detailed filing data is available for this year.$2.65$1.24$1.41$1.50$1.77$0.28
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$1.63$1.69$1.98$1.85$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.79$1.56$1.39$1.52$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.00$3.27$5.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 8, 2025
Return Version
2023v6.0
Gross Receipts
$337,862
Mission and Program Overview

Mission

The education, instruction and training of individuals to develop and improve their capabilities in the sport of swimming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$368,502$351,888▼ $16,614
Investments in Publicly Traded Securities$283,784$325,744▲ $41,960
Accounts Receivable-$9,196-
Prepaid Expenses and Deferred Charges$1,066$6,270▲ $5,204
Land, Buildings, and Equipment, Net$1,133$1,380▲ $247
Total Assets$654,485$694,478▲ $39,993
Liabilities
Accounts Payable and Accrued Expenses$8,612$1,991▼ $6,621
Total Liabilities$8,612$1,991▼ $6,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$645,873$692,487▲ $46,614
Total Net Assets Fund Balance$645,873$692,487▲ $46,614
Total Liabilities and Net Assets / Fund Balance$654,485$694,478▲ $39,993

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,380$4,530$5,910
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleBaseTotal
Dawn GurleyTreasurer/se$60,750$60,750

Board Members and Trustees

NameTitle
Shawn KornoeljeAge Group Pr
Joe GazzaratoFinance Vice
Karen SchwartzGeneral Chai
Violet SchwartzJr Athlete R
Sallie BartowiakSafety Sport
Dominick DucatoSenior Athle
Drew EdsonSenior Coach
Erica Thomasgunnar Schmidt Co-chaiSenior Prgm
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$308,387
Investment Income
$9,359
Other Revenue
$20,116
Change in Net Assets
$-10,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,771
Salaries, Compensation, and Employee Benefits$90,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,772$60,750-$81,522
Travel$44,473--$44,473
Fees for Services Management$25,520--$25,520
Fees for Services Other$14,800--$14,800
Payroll Taxes$4,279$4,647-$8,926
Office Expenses$8,099--$8,099
Fees for Services Accounting-$3,750-$3,750
Fees for Services Legal-$2,307-$2,307
Other Expenses$1,930--$1,930
Conferences and Meetings$1,004--$1,004
Depreciation Depletion$329--$329
Total Functional Expenses$276,765$71,454$0$348,219
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
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 6

“Michigan swimming, inc.'s membership consists of both group members and individual members who participate in, or support, the sport of swimming. Members pay an annual or seasonal fee.”

Form 990, Page 6, Part VI, Line 7A

“Members are appointed or elected to a house of delegates which oversees management and the establishment of policies, procedures, and programs. The house of delegates elects the officers and members of the board of directors.”

Form 990, Page 6, Part VI, Line 7B

“Members are appointed or elected to a house of delegates which oversees management and the establishment of policies, procedures, and programs. The house of delegates may review, modify and adopt the annual budget recommended by the board of directors.”

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed by the treasurer and vp of finance prior to filing. The board of directors reviews the 990 at the annual house of delegates meeting.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policy is signed at time of installation in office and monitored by the vp of operations.”

Form 990, Page 6, Part VI, Line 18

“Copies of the organization's federal income tax and information returns and a copy of the materials submitted to be included in usa swimming's group exemption are available upon request.”

Form 990, Page 6, Part VI, Line 19

“The organization's by-laws are posted on the organization's website.”

Filing and Contact Details

Filer

Filer Name
Michigan Swimming Inc
EIN
38-2373836
Phone
2489976696
Address
2245 KNOLLCREST, ROCHESTER HILLS, MI 48309

Signing Officer

Name
Joe Gazzarato
Title
Finance Vice Chair
Phone
2489976696
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Gazzarato
Formed
1980
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
10

Preparer

Firm
Bonwell Kelley & Associates Pc
Address
1030 DORIS RD, AUBURN HILLS, MI 48326
Preparer
Shaun E Bonwell
Phone
2482102670
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference 46”

Raw XML Appendix397 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08612
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01991
IRS990/AccountsReceivableGrp/EOYAmt09196
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE EDUCATION, INSTRUCTION AND TRAINING OF INDIVIDUALS TO DEVELOP AND IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DAWN GURLEY
IRS990/BooksInCareOfDetail/PhoneNum02489976696
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02245 KNOLLCREST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER HILLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048309
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0368502
IRS990/CashNonInterestBearingGrp/EOYAmt0351888
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01004
IRS990/ConferencesMeetingsGrp/TotalAmt01004
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt09359
IRS990/CYOtherExpensesAmt0257771
IRS990/CYOtherRevenueAmt020116
IRS990/CYProgramServiceRevenueAmt0308387
IRS990/CYRevenuesLessExpensesAmt0-10357
IRS990/CYSalariesCompEmpBnftPaidAmt090448
IRS990/CYTotalExpensesAmt0348219
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0337862
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0329
IRS990/DepreciationDepletionGrp/TotalAmt0329
IRS990/Desc0MICHIGAN SWIMMING, INC. (MS) IS ONE OF THE 59 GEOGRAPHICALLY-DEFINED LOCAL SWIM COMMITTEES (LSCS)WHICH ADMINISTER AND PROMOTE USA SWIMMING PROGRAMS IN THE STATE OF MICHIGAN. THE PRINCIPAL ACTIVITIES OF MS ARE DEVELOPING SWIM MEET SCHEDULES, SETTING STANDARDS FOR AND SANCTIONING SWIM MEETS, IMPLEMENTING USA SWIMMING RULES AND SAFETY PROCEDURES WITHIN THE LSC, DEVELOPING PROGRAMS TO PROMOTE, ENHANCE, AND MARKET COMPETITIVE SWIMMING, AND ADMINISTERING THE REGISTRATION OF CLUBS AND INDIVIDUALS. MS ENCOURAGES PARTICIPATION BY ALL INTERESTED SWIMMERS, COACHES, OFFICIALS, AND VOLUNTEERS. DISCRIMINATION ON THE BASIS OF RACE, COLOR, RELIGION, AGE, GENDER, DISABILITY, OR NATIONAL ORIGIN IS PROHIBITED BY MS AND USA SWIMMING RULES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0276765
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03750
IRS990/FeesForServicesAccountingGrp/TotalAmt03750
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02307
IRS990/FeesForServicesLegalGrp/TotalAmt02307
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt025520
IRS990/FeesForServicesManagementGrp/TotalAmt025520
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt014800
IRS990/FeesForServicesOtherGrp/TotalAmt014800
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE GAZZARATO
IRS990/Form990PartVIISectionAGrp/PersonNm1DAWN GURLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2KAREN SCHWARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm3SALLIE BARTOWIAK
IRS990/Form990PartVIISectionAGrp/PersonNm4SHAWN KORNOELJE
IRS990/Form990PartVIISectionAGrp/PersonNm5ERICA THOMASGUNNAR SCHMIDT CO-CHAI
IRS990/Form990PartVIISectionAGrp/PersonNm6DREW EDSON
IRS990/Form990PartVIISectionAGrp/PersonNm7DOMINICK DUCATO
IRS990/Form990PartVIISectionAGrp/PersonNm8VIOLET SCHWARTZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0FINANCE VICE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/SE
IRS990/Form990PartVIISectionAGrp/TitleTxt2GENERAL CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt3SAFETY SPORT
IRS990/Form990PartVIISectionAGrp/TitleTxt4AGE GROUP PR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SENIOR PRGM
IRS990/Form990PartVIISectionAGrp/TitleTxt6SENIOR COACH
IRS990/Form990PartVIISectionAGrp/TitleTxt7SENIOR ATHLE
IRS990/Form990PartVIISectionAGrp/TitleTxt8JR ATHLETE R
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0337862
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt09359
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09359
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0283784
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0325744
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04530
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01133
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01380
IRS990/LandBldgEquipCostOrOtherBssAmt05910
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE EDUCATION, INSTRUCTION AND TRAINING OF INDIVIDUALS TO DEVELOP AND IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0645873
IRS990/NetAssetsOrFundBalancesEOYAmt0692487
IRS990/NetUnrlzdGainsLossesInvstAmt056925
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0645873
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0692487
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt08099
IRS990/OfficeExpensesGrp/TotalAmt08099
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt046
IRS990/OtherExpensesGrp/Desc0SWIM MEET SERVICES
IRS990/OtherExpensesGrp/Desc1MEMBER SERVICES
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt082377
IRS990/OtherExpensesGrp/ProgramServicesAmt173182
IRS990/OtherExpensesGrp/ProgramServicesAmt21930
IRS990/OtherExpensesGrp/TotalAmt082377
IRS990/OtherExpensesGrp/TotalAmt173182
IRS990/OtherExpensesGrp/TotalAmt21930
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt020116
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020116
IRS990/OtherRevenueTotalAmt020116
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt060750
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020772
IRS990/OtherSalariesAndWagesGrp/TotalAmt081522
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04647
IRS990/PayrollTaxesGrp/ProgramServicesAmt04279
IRS990/PayrollTaxesGrp/TotalAmt08926
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01066
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06270
IRS990/PrincipalOfficerNm0JOE GAZZARATO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEET INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0185888
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1122499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0185888
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1122499
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02754
IRS990/PYOtherExpensesAmt0276829
IRS990/PYOtherRevenueAmt019811
IRS990/PYProgramServiceRevenueAmt0305121
IRS990/PYRevenuesLessExpensesAmt050857
IRS990/PYTotalExpensesAmt0276829
IRS990/PYTotalRevenueAmt0327686
IRS990/ReconcilationRevenueExpnssAmt0-10357
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0308387
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 8,916
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0157541
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0157541
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09359
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05914
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06081
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04874
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02499
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt028727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0308387
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0305121
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0218661
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0111998
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt035923
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0980090
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt020116
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt019811
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt019635
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt08204
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt08916
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt076682
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09359
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05914
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06081
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04874
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02499
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt028727
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt08916
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08916
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96990
IRS990ScheduleA/PublicSupportPY509Pct00.97010
IRS990ScheduleA/PublicSupportTotal509Amt01214313
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0328503
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0324932
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0238296
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0120202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0202380
IRS990ScheduleA/Total509Grp/TotalAmt01214313
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0337862
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0330846
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0244377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0125076
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0213795
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01251956
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01380
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04530
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05910
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01380
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICHIGAN SWIMMING, INC.'S MEMBERSHIP CONSISTS OF BOTH GROUP MEMBERS AND INDIVIDUAL MEMBERS WHO PARTICIPATE IN, OR SUPPORT, THE SPORT OF SWIMMING. MEMBERS PAY AN ANNUAL OR SEASONAL FEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE APPOINTED OR ELECTED TO A HOUSE OF DELEGATES WHICH OVERSEES MANAGEMENT AND THE ESTABLISHMENT OF POLICIES, PROCEDURES, AND PROGRAMS. THE HOUSE OF DELEGATES ELECTS THE OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE APPOINTED OR ELECTED TO A HOUSE OF DELEGATES WHICH OVERSEES MANAGEMENT AND THE ESTABLISHMENT OF POLICIES, PROCEDURES, AND PROGRAMS. THE HOUSE OF DELEGATES MAY REVIEW, MODIFY AND ADOPT THE ANNUAL BUDGET RECOMMENDED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY THE TREASURER AND VP OF FINANCE PRIOR TO FILING. THE BOARD OF DIRECTORS REVIEWS THE 990 AT THE ANNUAL HOUSE OF DELEGATES MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY IS SIGNED AT TIME OF INSTALLATION IN OFFICE AND MONITORED BY THE VP OF OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIES OF THE ORGANIZATION'S FEDERAL INCOME TAX AND INFORMATION RETURNS AND A COPY OF THE MATERIALS SUBMITTED TO BE INCLUDED IN USA SWIMMING'S GROUP EXEMPTION ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S BY-LAWS ARE POSTED ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE 46
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0654485
IRS990/TotalAssetsEOYAmt0694478
IRS990/TotalAssetsGrp/BOYAmt0654485
IRS990/TotalAssetsGrp/EOYAmt0694478
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071454
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0276765
IRS990/TotalFunctionalExpensesGrp/TotalAmt0348219
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08612
IRS990/TotalLiabilitiesEOYAmt01991
IRS990/TotalLiabilitiesGrp/BOYAmt08612
IRS990/TotalLiabilitiesGrp/EOYAmt01991
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0645873
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0692487
IRS990/TotalProgramServiceExpensesAmt0276765
IRS990/TotalProgramServiceRevenueAmt0308387
IRS990/TotalReportableCompFromOrgAmt060750
IRS990/TotalRevenueGrp/ExclusionAmt029475
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0308387
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0337862
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0654485
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0694478
IRS990/TravelGrp/ProgramServicesAmt044473
IRS990/TravelGrp/TotalAmt044473
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02245 KNOLLCREST
IRS990/USAddress/CityNm0ROCHESTER HILLS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048309
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.MISWIM.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE GAZZARATO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCE VICE CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02489976696
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN SWIMMING INC
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0382373836
ReturnHeader/Filer/PhoneNum02489976696
ReturnHeader/Filer/USAddress/AddressLine1Txt02245 KNOLLCREST
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048309
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383511416
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BONWELL KELLEY & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01030 DORIS RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AUBURN HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048326
ReturnHeader/PreparerPersonGrp/PhoneNum02482102670
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHAUN E BONWELL
ReturnHeader/ReturnTs02025-07-08T16:18:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.