Civic Intelligence

Rochester Swim Club Orcas

EIN 41-1965153 • 501(c)3 • Rochester, MN

Profile

Assist children and adults

PO Box 7796Rochester, MN 55903

www.swimorcas.com

Siviq Scores

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

Liabilities / Assets

94th percentile

1.04x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

15th percentile

-19%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$114,371

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

31%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$922,770

Down $318,754 (-26%) from 2023

Liabilities

Up

$957,333

Up $304,509 (+47%) from 2023

Net Assets

Down

-$34,563

Down $623,263 (-106%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin15th percentile

Revenue

Up

$2,080,195

Up $486,659 (+31%) from 2023

Expenses

Up

$2,482,902

Up $595,110 (+32%) from 2023

Net Income

Down

-$402,707

Down $108,451 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $592,000Liabilities 2010: $69,266Net Assets 2010: $522,7342010Assets 2011: $657,008Liabilities 2011: $68,427Net Assets 2011: $588,5812011Assets 2012: $728,681Liabilities 2012: $104,984Net Assets 2012: $623,6972012Assets 2013: $873,699Liabilities 2013: $130,462Net Assets 2013: $743,2372013Assets 2014: $923,442Liabilities 2014: $92,737Net Assets 2014: $830,7052014Assets 2015: $1,162,869Liabilities 2015: $377,825Net Assets 2015: $785,0442015Assets 2016: $997,452Liabilities 2016: $314,724Net Assets 2016: $682,7282016Assets 2017: $989,941Liabilities 2017: $318,656Net Assets 2017: $671,2852017Assets 2018: $1,098,228Liabilities 2018: $518,506Net Assets 2018: $579,7222018Assets 2019: $1,087,163Liabilities 2019: $623,442Net Assets 2019: $463,7212019Assets 2020: $1,056,769Liabilities 2020: $582,306Net Assets 2020: $474,4632020Assets 2021: $1,478,113Liabilities 2021: $571,798Net Assets 2021: $906,3152021Assets 2022: $1,499,464Liabilities 2022: $616,508Net Assets 2022: $882,9562022Assets 2023: $1,241,524Liabilities 2023: $652,824Net Assets 2023: $588,7002023Assets 2024: $922,770Liabilities 2024: $957,333Net Assets 2024: -$34,5632024

Highlighted filing

2024

Assets$922,770
Liabilities$957,333
Net Assets-$34,563
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $461,6342010Expenses 2011: $584,2802011Revenue 2012: $657,846Expenses 2012: $622,730Net Income 2012: $35,1162012Expenses 2013: $710,3382013Revenue 2014: $889,265Expenses 2014: $801,797Net Income 2014: $87,4682014Revenue 2015: $781,089Expenses 2015: $826,750Net Income 2015: -$45,6612015Revenue 2016: $1,025,883Expenses 2016: $1,128,199Net Income 2016: -$102,3162016Revenue 2017: $1,221,651Expenses 2017: $1,233,094Net Income 2017: -$11,4432017Revenue 2018: $1,744,880Expenses 2018: $1,754,894Net Income 2018: -$10,0142018Revenue 2019: $1,531,769Expenses 2019: $1,555,876Net Income 2019: -$24,1072019Revenue 2020: $1,151,089Expenses 2020: $1,053,858Net Income 2020: $97,2312020Revenue 2021: $1,744,806Expenses 2021: $1,312,954Net Income 2021: $431,8522021Revenue 2022: $1,595,297Expenses 2022: $1,601,656Net Income 2022: -$6,3592022Revenue 2023: $1,593,536Expenses 2023: $1,887,792Net Income 2023: -$294,2562023Revenue 2024: $2,080,195Expenses 2024: $2,482,902Net Income 2024: -$402,7072024

Highlighted filing

2024

Revenue$2,080,195
Expenses$2,482,902
Net Income-$402,707
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$922,770
Liabilities
$957,333
Net assets
-$34,563
Revenue
$2,080,195
Expenses
$2,482,902
Net income
-$402,707
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.96$0.03$2.08$2.48$0.40
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.65$0.59$1.59$1.89$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.62$0.88$1.60$1.60$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.57$0.91$1.74$1.31$0.43
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.58$0.47$1.15$1.05$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.09$0.62$0.46$1.53$1.56$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.52$0.58$1.74$1.75$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.32$0.67$1.22$1.23$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.31$0.68$1.03$1.13$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.38$0.79$0.78$0.83$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.09$0.83$0.89$0.80$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.13$0.74$0.71
2012Summary only. Only limited summary data is available for this year.$0.73$0.10$0.62$0.66$0.62$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.07$0.59$0.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.07$0.52$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$2,202,543
Mission and Program Overview

Mission

Assist children and adults

The organization's mission statement is kid's first! Swim lessons are offerred to children and adults as well as competitive swim programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$87,939$118,100▲ $30,161
Savings and Temporary Cash Investments$62,969$0▼ $62,969
Land, Buildings, and Equipment, Net$39,846$33,015▼ $6,831
Inventories for Sale or Use$8,286$11,058▲ $2,772
Prepaid Expenses and Deferred Charges$8,648$9,682▲ $1,034
Cash and Non-Interest-Bearing Accounts$150,836$915▼ $149,921
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,241,524$922,770▼ $318,754
Other Assets Total$883,000$750,000▼ $133,000
Liabilities
Accounts Payable and Accrued Expenses$155,386$435,213▲ $279,827
Deferred Revenue$305,075$294,921▼ $10,154
Mortgage Notes Payable Secured by Investment Property$189,983$177,496▼ $12,487
Unsecured Notes Loans Payable$2,380$49,703▲ $47,323
Total Liabilities$652,824$957,333▲ $304,509
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$588,700$-34,563▼ $623,263
Total Net Assets Fund Balance$588,700$-34,563▼ $623,263
Total Liabilities and Net Assets / Fund Balance$1,241,524$922,770▼ $318,754

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,015$89,868$122,883
Other Assets Org$750,000--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Autumn KappesCEOFT$114,371$114,371
Tom WalshDirectorFT$70,193$70,193
Keenan FishSecretaryFT$69,314$69,314

Board Members and Trustees

NameTitle
Jill HolmesPresident
Rocky ColemanVice President
Makeba MagamboDirector
Nate WernebergDirector
Ryan KellerDirector
Dan MaleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,238
Program Service Revenue
$2,006,339
Investment Income
$25
Other Revenue
$44,593
All Other Contributions
$23,248
Change in Net Assets
$-402,707

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,080,195
Total Revenue per Audited Statements
$2,080,195
Total Revenue per Form 990
$2,080,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,641,395
Other Expenses$841,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,236,523$10,445-$1,246,968
Current Officers, Directors, Trustees, and Key Employees$104,816$149,062-$253,878
Occupancy$202,066$5,432-$207,498
Travel$131,521--$131,521
Payroll Taxes$106,660$12,684-$119,344
Fees for Services Other$47,546$22,531-$70,077
All Other Expenses$37,214$30,487-$67,701
Fees for Services Accounting-$25,595-$25,595
Other Expenses$23,646$24,009-$23,646
Insurance$19,159$2,561-$21,720
Interest-$18,155-$18,155
Other Employee Benefits$12,284$300-$12,584
Pension Plan Contributions$5,453$3,168-$8,621
Depreciation Depletion$5,184$1,647-$6,831
Advertising-$5,898-$5,898
Fees for Services Legal-$4,895-$4,895
Total Functional Expenses$2,158,844$324,058$0$2,482,902

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,482,902
Total Expenses per Audited Statements$2,482,902
Total Expenses per Form 990$2,482,902
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
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 board of directors review form 990 and the financial statements prior to submission.”

Form 990, Part VI, Section C, Line 19

“The organization makes the 990 available upon request.”

Filing and Contact Details

Filer

Filer Name
Rochester Swim Club Orcas
EIN
41-1965153
Phone
5076961885
Address
PO BOX 7796, ROCHESTER, MN 55903

Signing Officer

Name
Rocky Coleman
Title
Vice President
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rocky Coleman
Formed
1995
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
6
Employees
171
Volunteers
300

Preparer

Firm
Trever Sand LLC
Address
40 16TH ST SE STE B, ROCHESTER, MN 55904
Preparer
Trever L Sand
Phone
5072894545
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Impairment loss on property held for sale = -$133000”

Raw XML AppendixShowing 400 of 483 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/BOYAmt0155386
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0435213
IRS990/AccountsReceivableGrp/BOYAmt087939
IRS990/AccountsReceivableGrp/EOYAmt0118100
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION'S MISSION STATEMENT IS KID'S FIRST! SWIM LESSONS ARE OFFERRED TO CHILDREN AND ADULTS AS WELL AS COMPETITIVE SWIM PROGRAMS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt05898
IRS990/AdvertisingGrp/TotalAmt05898
IRS990/AllOtherContributionsAmt023248
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt030487
IRS990/AllOtherExpensesGrp/ProgramServicesAmt037214
IRS990/AllOtherExpensesGrp/TotalAmt067701
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0AUTUMN KAPPES
IRS990/BooksInCareOfDetail/PhoneNum05076961885
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 7796
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055903
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0150836
IRS990/CashNonInterestBearingGrp/EOYAmt0915
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0149062
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0104816
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0253878
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0122348
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt029238
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt025
IRS990/CYOtherExpensesAmt0841507
IRS990/CYOtherRevenueAmt044593
IRS990/CYProgramServiceRevenueAmt02006339
IRS990/CYRevenuesLessExpensesAmt0-402707
IRS990/CYSalariesCompEmpBnftPaidAmt01641395
IRS990/CYTotalExpensesAmt02482902
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02080195
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0305075
IRS990/DeferredRevenueGrp/EOYAmt0294921
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01647
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05184
IRS990/DepreciationDepletionGrp/TotalAmt06831
IRS990/Desc0ROCHESTER SWIM CLUB ORCAS HAS SEVERAL PROGRAMS THAT PROMOTE AQUATIC WELLNESS. WESTART WITH INFANT AND TOT CLASSES (AGES 6-36 MONTHS); AGES 3-12 ARE SERVED THROUGH OUR SWIMAMERICA LESSONS (A NATIONALLY RECOGNIZED LEARN TO SWIM PROGRAM)THAT HAS 600+ KIDS A WEEK IN OUR POOLS. THERE ARE ONE ON ONE LESSONS AVAILABLE FOR ALL AGES AND NEEDS. WE OFFER A COMPETITIVE USA SWIM TEAM WITH OVER 300 KIDS THAT COMPETES IN MINNESOTA AND NATIONALLY. WE ARE THE ONLY GROUP IN SOUTHEAST MINNESOTA THAT UTILIZES THE DIVING BOARDS FOR BEGINNER AND ADVANCED DIVING LESSONS; WE NOW HAVE DIVERS THAT COMPETE INTERNATIONALLY. ROCHESTER SWIM CLUB OFFERS ADULT FITNESS THROUGH OUR US MASTERS SWIM TEAM FOR ADULTS OF ALL AGES. LASTLY, WE HAVE ADDED POOL MANAGEMENT TO OUR AQUATICS PROGRAM BY WORKING WITH OUR LOCAL CITY AND PARK AND RECREATION DEPARTMENTS TO MANAGE FACILITIES WITH OUR LIFEGUARDING STAFF. WE SUPPORT ALL AQUATIC WELLNESS PROGRAMS IN OUR LOCAL COMMUNITY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0171
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02158844
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt025595
IRS990/FeesForServicesAccountingGrp/TotalAmt025595
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04895
IRS990/FeesForServicesLegalGrp/TotalAmt04895
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt022531
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt047546
IRS990/FeesForServicesOtherGrp/TotalAmt070077
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
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/OfficerInd3X
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/PersonNm0AUTUMN KAPPES
IRS990/Form990PartVIISectionAGrp/PersonNm1TOM WALSH
IRS990/Form990PartVIISectionAGrp/PersonNm2KEENAN FISH
IRS990/Form990PartVIISectionAGrp/PersonNm3JILL HOLMES
IRS990/Form990PartVIISectionAGrp/PersonNm4ROCKY COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5DAN MALEY
IRS990/Form990PartVIISectionAGrp/PersonNm6RYAN KELLER
IRS990/Form990PartVIISectionAGrp/PersonNm7NATE WERNEBERG
IRS990/Form990PartVIISectionAGrp/PersonNm8MAKEBA MAGAMBO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0114371
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170193
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt269314
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/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt05990
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02202543
IRS990/GrossSalesOfInventoryAmt0146043
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02561
IRS990/InsuranceGrp/ProgramServicesAmt019159
IRS990/InsuranceGrp/TotalAmt021720
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt018155
IRS990/InterestGrp/TotalAmt018155
IRS990/InventoriesForSaleOrUseGrp/BOYAmt08286
IRS990/InventoriesForSaleOrUseGrp/EOYAmt011058
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt089868
IRS990/LandBldgEquipBasisNetGrp/BOYAmt039846
IRS990/LandBldgEquipBasisNetGrp/EOYAmt033015
IRS990/LandBldgEquipCostOrOtherBssAmt0122883
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S MISSION STATEMENT IS KID'S FIRST! SWIM LESSONS ARE OFFERRED TO CHILDREN AND ADULTS AS WELL AS COMPETITIVE SWIM PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0189983
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0177496
IRS990/NetAssetsOrFundBalancesBOYAmt0588700
IRS990/NetAssetsOrFundBalancesEOYAmt0-34563
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt023695
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt023695
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0588700
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-34563
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05432
IRS990/OccupancyGrp/ProgramServicesAmt0202066
IRS990/OccupancyGrp/TotalAmt0207498
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0883000
IRS990/OtherAssetsTotalGrp/EOYAmt0750000
IRS990/OtherChangesInNetAssetsAmt0-133000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0300
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012284
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012584
IRS990/OtherExpensesGrp/Desc0DIRECT COST OF SWIM MEETS HELD
IRS990/OtherExpensesGrp/Desc1SUPPLIES & EQUIPMENT
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TRAINING & EDUCATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07189
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt124009
IRS990/OtherExpensesGrp/ProgramServicesAmt0166492
IRS990/OtherExpensesGrp/ProgramServicesAmt152395
IRS990/OtherExpensesGrp/ProgramServicesAmt27885
IRS990/OtherExpensesGrp/ProgramServicesAmt323646
IRS990/OtherExpensesGrp/TotalAmt0166492
IRS990/OtherExpensesGrp/TotalAmt159584
IRS990/OtherExpensesGrp/TotalAmt231894
IRS990/OtherExpensesGrp/TotalAmt323646
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020898
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020898
IRS990/OtherRevenueTotalAmt020898
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010445
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01236523
IRS990/OtherSalariesAndWagesGrp/TotalAmt01246968
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012684
IRS990/PayrollTaxesGrp/ProgramServicesAmt0106660
IRS990/PayrollTaxesGrp/TotalAmt0119344
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03168
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05453
IRS990/PensionPlanContributionsGrp/TotalAmt08621
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08648
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09682
IRS990/PrincipalOfficerNm0ROCKY COLEMAN
IRS990/PriorPeriodAdjustmentsAmt0-87556
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPANT FEES
IRS990/ProgramServiceRevenueGrp/Desc1SWIM MEET FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01724674
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1281665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01724674
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1281665
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03746
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02407
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0787193
IRS990/PYOtherRevenueAmt039113
IRS990/PYProgramServiceRevenueAmt01548270
IRS990/PYRevenuesLessExpensesAmt0-294256
IRS990/PYSalariesCompEmpBnftPaidAmt01100599
IRS990/PYTotalExpensesAmt01887792
IRS990/PYTotalRevenueAmt01593536
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-402707
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02006339
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt062969
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt029238
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03746
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06602
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0440204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0187745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0667535
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02407
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0172
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02821
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02173280
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01653234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01648768
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01304427
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0979686
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07759395
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02407
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02821
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt08426930
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02202518
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01656980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01655370
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01744631
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01167431
IRS990ScheduleA/Total509Grp/TotalAmt08426930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02202543
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01659387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01655412
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01744806
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01167603
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08429751
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033015
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089868
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0122883
IRS990ScheduleD/ExpensesSubtotalAmt02482902
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0750000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PROPERTY HELD FOR SALE
IRS990ScheduleD/RevenueSubtotalAmt02080195
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033015
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0750000
IRS990ScheduleD/TotalExpensesPerForm990Amt02482902
IRS990ScheduleD/TotalRevenuePerForm990Amt02080195
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02080195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02482902
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEW FORM 990 AND THE FINANCIAL STATEMENTS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES THE 990 AVAILABLE UPON REQUEST.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.