Civic Intelligence

Black Hawk Swimming Association Inc.

990 • Fiscal year 2020 • EIN 42-1131996

Sep 01, 2019 to Aug 31, 2020 • Filed on Nov 17, 2020

Organization ProfileWWW.BLACKHAWKSWIMMING.COM
PO Box 548Cedar Falls, IA 50613

(319) 266-5426

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.25x

Higher debt load relative to assets than 82% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.22x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

63rd percentile

14%

Higher net margin than 63% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

82nd percentile

58%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

44th percentile

-21%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$202,331

Up $74,490 (+58%) from 2019

Net Assets

Up

$151,283

Up $32,369 (+27%) from 2019

Liabilities

Up

$51,048

Up $42,121 (+472%) from 2019

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin63rd percentile

Revenue

Down

$228,738

Down $59,428 (-21%) from 2019

Expenses

Down

$196,369

Down $90,085 (-31%) from 2019

Net Income

Up

$32,369

Up $30,657 (+1791%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$300K$200K$100K$0-$100KAssets 2011: $76,328Liabilities 2011: $10,3882011Assets 2012: $77,104Liabilities 2012: $14,129Net Assets 2012: $62,9752012Assets 2013: $123,283Liabilities 2013: $7,262Net Assets 2013: $116,0212013Assets 2014: $139,293Liabilities 2014: $0Net Assets 2014: $139,2932014Assets 2015: $175,901Liabilities 2015: $10,940Net Assets 2015: $164,9612015Assets 2016: $133,301Liabilities 2016: -$9,293Net Assets 2016: $142,5942016Assets 2017: $117,116Liabilities 2017: -$7,042Net Assets 2017: $124,1582017Assets 2018: $120,139Liabilities 2018: $25,812Net Assets 2018: $94,3272018Assets 2019: $127,841Liabilities 2019: $8,927Net Assets 2019: $118,9142019Assets 2020: $202,331Liabilities 2020: $51,048Net Assets 2020: $151,2832020Assets 2021: $238,934Liabilities 2021: $35,817Net Assets 2021: $203,1172021Assets 2022: $238,427Liabilities 2022: $2,443Net Assets 2022: $235,9842022Assets 2023: $258,869Liabilities 2023: $305Net Assets 2023: $258,5642023Assets 2024: $214,948Liabilities 2024: $229Net Assets 2024: $214,7192024Assets 2025: $155,717Liabilities 2025: $1,012Net Assets 2025: $154,7052025

Highlighted filing

2020

Assets$202,331
Liabilities$51,048
Net Assets$151,283
Open 2020 Filing

Operations Trend

Revenue Growth44th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $190,886Expenses 2011: $194,127Net Income 2011: -$3,2412011Revenue 2012: $211,378Expenses 2012: $214,343Net Income 2012: -$2,9652012Expenses 2013: $218,5332013Revenue 2014: $255,290Expenses 2014: $232,018Net Income 2014: $23,2722014Revenue 2015: $283,111Expenses 2015: $257,443Net Income 2015: $25,6682015Revenue 2016: $261,066Expenses 2016: $283,433Net Income 2016: -$22,3672016Revenue 2017: $290,861Expenses 2017: $309,297Net Income 2017: -$18,4362017Revenue 2018: $248,720Expenses 2018: $278,551Net Income 2018: -$29,8312018Revenue 2019: $288,166Expenses 2019: $286,454Net Income 2019: $1,7122019Revenue 2020: $228,738Expenses 2020: $196,369Net Income 2020: $32,3692020Revenue 2021: $258,864Expenses 2021: $207,030Net Income 2021: $51,8342021Revenue 2022: $283,423Expenses 2022: $250,556Net Income 2022: $32,8672022Revenue 2023: $262,135Expenses 2023: $260,809Net Income 2023: $1,3262023Revenue 2024: $240,780Expenses 2024: $291,239Net Income 2024: -$50,4592024Revenue 2025: $220,693Expenses 2025: $280,707Net Income 2025: -$60,0142025

Highlighted filing

2020

Revenue$228,738
Expenses$196,369
Net Income$32,369
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Nov 17, 2020
Return Version
2019v5.0
Gross Receipts
$228,738
Mission and Program Overview

Mission

Educational training for swimmers of various levels in appropriate swimming and conditional methods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$118,914$151,283▲ $32,369
Savings and Temporary Cash Investments$60,185$110,541▲ $50,356
Cash and Non-Interest-Bearing Accounts$57,386$89,987▲ $32,601
Accounts Receivable$7,276--
Land, Buildings, and Equipment, Net$2,994$1,803▼ $1,191
Total Assets$127,841$202,331▲ $74,490
Liabilities
Deferred Revenue-$24,478-
Unsecured Notes Loans Payable-$23,300-
Other Liabilities$8,927$3,270▼ $5,657
Total Liabilities$8,927$51,048▲ $42,121
Net Assets / Fund Balance
Total Net Assets Fund Balance$118,914$151,283▲ $32,369
Total Liabilities and Net Assets / Fund Balance$127,841$202,331▲ $74,490

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,803$78,854$80,657
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Tracie BremnerPresident
Dave MasonDirector
Debbie PaulsenDirector
Erin GardnerDirector
Jeff ReynoldsDirector
Kelli JacobsDirector
Mike BobledykDirector
Jennifer MurraSecretary
Traci MallaroTreasurer
Lori ShockleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$165,899
Program Service Revenue
$62,652
Investment Income
$187
Other Revenue
$0
Change in Net Assets
$32,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,119
Other Expenses$81,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,185--$101,185
All Other Expenses$16,375--$16,375
Payroll Taxes$13,934--$13,934
Travel$9,418--$9,418
Occupancy$8,860--$8,860
Other Expenses$6,986--$6,986
Fees for Services Accounting$3,280--$3,280
Depreciation Depletion$1,191--$1,191
Office Expenses$917--$917
Fees for Services Other$586--$586
Advertising$300--$300
Total Functional Expenses$196,369$0$0$196,369
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 Liabilities$3,270
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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, Page 6, Part VI, Line 6

“Membership of this corporation shall be open to all persons, firms, corporations, and organization in black hawk county, iowa, and the surrounding area. Parents and guardians paying program fees for their child or children are considered members of the corporation. The membership of the corporation is unlimited in size.”

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

“Each member is entitled to vote for the election of the board of directors at the annual meeting and shall be entitled to vote on any other matter submitted to the vote of the membership by the board of directors.”

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

“The board of directors will be provided a copy of the 990 for review prior to filing.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for all positions is determined based on review of comparable compensation data for comparable positions at similar organizations. This is done during a meeting of the executive committee which consists of the president, vice president, secretary, and treasurer of the organization. Any committee member with a potential conflict of interest does not participate in making compensation decisions. All compensation decisions are documented contemporaneously in the minutes of the executive committee meeting.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its by-laws, handbook, and board minutes available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Black Hawk Swimming Association Inc
EIN
42-1131996
Phone
3192665426
Address
PO BOX 548, CEDAR FALLS, IA 50613

Signing Officer

Name
Traci Mallaro
Title
Treasurer
Phone
3192665426
Signed
2020-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
19
Volunteers
200

Preparer

Firm
Cory Warmuth CPA Pc
Address
1315 KNOLL AVENUE, WATERLOO, IA 50701
Preparer
Cory Warmuth CPA
Phone
3192346559
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Membership dues - educational training for swimmers of various levels in appropriate swimming and conditional methods through swim lessons. Meets,camps & lessons - hosting and coordinating swimming meets, camps, and lessons for swimmers of various levels for educational and fitness purposes.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP DUES - EDUCATIONAL TRAINING FOR SWIMMERS OF VARIOUS LEVELS IN APPROPRIATE SWIMMING AND CONDITIONAL METHODS THROUGH SWIM LESSONS. MEETS,CAMPS & LESSONS - HOSTING AND COORDINATING SWIMMING MEETS, CAMPS, AND LESSONS FOR SWIMMERS OF VARIOUS LEVELS FOR EDUCATIONAL AND FITNESS PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP OF THIS CORPORATION SHALL BE OPEN TO ALL PERSONS, FIRMS, CORPORATIONS, AND ORGANIZATION IN BLACK HAWK COUNTY, IOWA, AND THE SURROUNDING AREA. PARENTS AND GUARDIANS PAYING PROGRAM FEES FOR THEIR CHILD OR CHILDREN ARE CONSIDERED MEMBERS OF THE CORPORATION. THE MEMBERSHIP OF THE CORPORATION IS UNLIMITED IN SIZE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER IS ENTITLED TO VOTE FOR THE ELECTION OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING AND SHALL BE ENTITLED TO VOTE ON ANY OTHER MATTER SUBMITTED TO THE VOTE OF THE MEMBERSHIP BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS WILL BE PROVIDED A COPY OF THE 990 FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR ALL POSITIONS IS DETERMINED BASED ON REVIEW OF COMPARABLE COMPENSATION DATA FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THIS IS DONE DURING A MEETING OF THE EXECUTIVE COMMITTEE WHICH CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER OF THE ORGANIZATION. ANY COMMITTEE MEMBER WITH A POTENTIAL CONFLICT OF INTEREST DOES NOT PARTICIPATE IN MAKING COMPENSATION DECISIONS. ALL COMPENSATION DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS BY-LAWS, HANDBOOK, AND BOARD MINUTES AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0196369
IRS990/TotalGrossUBIAmt00
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0TRACI MALLARO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03192665426
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLACK HAWK SWIMMING ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0421131996
ReturnHeader/Filer/PhoneNum03192665426
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ReturnHeader/FilingSecurityInformation/IPDt02020-11-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:35:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461136044
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORY WARMUTH CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01315 KNOLL AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERLOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050701
ReturnHeader/PreparerPersonGrp/PhoneNum03192346559
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CORY WARMUTH CPA
ReturnHeader/ReturnTs02020-11-20T08:35:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$202,331
Liabilities
$51,048
Net assets
$151,283
Revenue
$228,738
Expenses
$196,369
Net income
$32,369
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$2.21$2.81$0.60
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.00$2.15$2.41$2.91$0.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.00$2.59$2.62$2.61$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.02$2.36$2.83$2.51$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.36$2.03$2.59$2.07$0.52
2020Detailed filing. Detailed filing data is available for this year.$2.02$0.51$1.51$2.29$1.96$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.09$1.19$2.88$2.86$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.26$0.94$2.49$2.79$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.07$1.24$2.91$3.09$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.09$1.43$2.61$2.83$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.76$0.11$1.65$2.83$2.57$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$2.55$2.32$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.07$1.16$2.19
2012Summary only. Only limited summary data is available for this year.$0.77$0.14$0.63$2.11$2.14$0.03
2011Summary only. Only limited summary data is available for this year.$0.76$0.10$1.91$1.94$0.03