Civic Intelligence

Philipps Swim Club Co Mike Hagarty

EIN 45-1992384 • 501(c)7 • Cincinnati, OH

Profile

The sole purpose of phillips swim club is to establish a swimming club for the recreation of its members.

5153 Cleves WarsawCincinnati, OH 45238

www.philippsswimclub.com

Siviq Scores

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

Liabilities / Assets

98th percentile

1.64x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.16x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

33rd percentile

-3.5%

Higher net margin than 33% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

17th percentile

-27%

Faster asset growth than 17% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-2.5%

Faster revenue growth than 42% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$32,341

Down $53,763 (-62%) from 2022

Liabilities

Down

$39,747

Down $202 (-0.5%) from 2022

Net Assets

Down

-$7,406

Down $53,561 (-116%) from 2022

Revenue

Down

$230,658

Down $32,425 (-12%) from 2022

Expenses

Down

$284,219

Down $1,265 (-0.4%) from 2022

Net Income

Down

-$53,561

Down $31,160 (-139%) from 2022

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $27,431Liabilities 2011: $20,989Net Assets 2011: $6,4422011Assets 2012: $27,167Liabilities 2012: $33,165Net Assets 2012: -$5,9982012Assets 2013: $25,365Liabilities 2013: $25,312Net Assets 2013: $532013Assets 2014: $21,011Liabilities 2014: $30,740Net Assets 2014: -$9,7292014Assets 2015: $23,112Liabilities 2015: $36,941Net Assets 2015: -$13,8292015Assets 2016: $41,046Liabilities 2016: $36,940Net Assets 2016: $4,1062016Assets 2017: $46,140Liabilities 2017: $36,961Net Assets 2017: $9,1792017Assets 2018: $46,442Liabilities 2018: $38,597Net Assets 2018: $7,8452018Assets 2019: $82,278Liabilities 2019: $40,961Net Assets 2019: $41,3172019Assets 2020: $106,346Liabilities 2020: $40,625Net Assets 2020: $65,7212020Assets 2021: $107,877Liabilities 2021: $39,321Net Assets 2021: $68,5562021Assets 2022: $86,104Liabilities 2022: $39,949Net Assets 2022: $46,1552022Assets 2023: $32,341Liabilities 2023: $39,747Net Assets 2023: -$7,4062023

Highlighted filing

2023

Assets$32,341
Liabilities$39,747
Net Assets-$7,406

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $189,521Expenses 2011: $183,079Net Income 2011: $6,4422011Expenses 2012: $216,2972012Revenue 2013: $204,576Expenses 2013: $198,525Net Income 2013: $6,0512013Revenue 2014: $201,090Expenses 2014: $210,872Net Income 2014: -$9,7822014Revenue 2015: $223,625Expenses 2015: $227,725Net Income 2015: -$4,1002015Revenue 2016: $252,179Expenses 2016: $234,244Net Income 2016: $17,9352016Revenue 2017: $244,950Expenses 2017: $239,877Net Income 2017: $5,0732017Revenue 2018: $239,740Expenses 2018: $241,074Net Income 2018: -$1,3342018Revenue 2019: $258,007Expenses 2019: $224,535Net Income 2019: $33,4722019Revenue 2020: $233,456Expenses 2020: $209,465Net Income 2020: $23,9912020Revenue 2021: $265,015Expenses 2021: $262,180Net Income 2021: $2,8352021Revenue 2022: $263,083Expenses 2022: $285,484Net Income 2022: -$22,4012022Revenue 2023: $230,658Expenses 2023: $284,219Net Income 2023: -$53,5612023

Highlighted filing

2023

Revenue$230,658
Expenses$284,219
Net Income-$53,561

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.32$0.40$0.07$2.31$2.84$0.54
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.40$0.46$2.63$2.85$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.39$0.69$2.65$2.62$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.41$0.66$2.33$2.09$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.41$0.41$2.58$2.25$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.39$0.08$2.40$2.41$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.37$0.09$2.45$2.40$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.37$0.04$2.52$2.34$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.37$0.14$2.24$2.28$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.31$0.10$2.01$2.11$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.25$0.00$2.05$1.99$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.33$0.06$2.16
2011Summary only. Only limited summary data is available for this year.$0.27$0.21$0.06$1.90$1.83$0.06
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 9, 2023
Return Version
2022v4.1
Gross Receipts
$263,083
Mission and Program Overview

Mission

The sole purpose of phillips swim club is to establish a swimming club for the recreation of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$107,877$86,104▼ $21,773
Total Assets$107,877$86,104▼ $21,773
Liabilities
Other Liabilities$37,821$38,449▲ $628
Accounts Payable and Accrued Expenses$1,500$1,500→ $0
Total Liabilities$39,321$39,949▲ $628
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,556$46,155▼ $22,401
Total Net Assets Fund Balance$68,556$46,155▼ $22,401
Total Liabilities and Net Assets / Fund Balance$107,877$86,104▼ $21,773
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,802
Program Service Revenue
$191,982
Investment Income
$0
Other Revenue
$69,299
All Other Contributions
$1,802
Change in Net Assets
$-22,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,976
Salaries, Compensation, and Employee Benefits$78,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$103,979--$103,979
Other Salaries and Wages$72,929--$72,929
All Other Expenses$31,163--$31,163
Other Expenses$16,764$12,556-$12,556
Payroll Taxes$5,579--$5,579
Information Technology-$2,081-$2,081
Fees for Services Accounting-$1,300-$1,300
Office Expenses-$859-$859
Total Functional Expenses$250,960$34,524$0$285,484
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,833
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Membership$38,449
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

No review was or will be conducted

Form 990, Part VI, Section C, Line 18

No documents available to the public

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Phillips Swim Club
EIN
45-1992384
Phone
5135502999
Address
5153 CLEVES WARSAW, CINCINNATI, OH 45238

Signing Officer

Name
Chris Stutzman
Title
Administrator
Phone
5135502999
Signed
2023-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Stutzman
Formed
2011
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Flynn & Company Inc
Address
7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
Preparer
Thomas O Bowns CPA
Phone
5135309200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Concession supplies: program service expenses 11,984. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,984. Miscellaneous: program service expenses 7,458. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,458. Waste disposal: program service expenses 4,972. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,972. Bank fees: program service expenses 4,077. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,077. Taxes & licenses: program service expenses 1,372. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,372. Referral expense: program service expenses 1,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,300.

Raw XML Appendix385 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.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0176787
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0946737
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt069298
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt051541
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt046199
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt075663
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt057983
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0300684
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.76120
IRS990ScheduleA/PublicSupportPY509Pct00.77020
IRS990ScheduleA/PublicSupportTotal509Amt0958613
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0193784
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0213474
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0187256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0182344
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0181755
IRS990ScheduleA/Total509Grp/TotalAmt0958613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0263082
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0265015
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0233455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0258007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0239738
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01259297
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038449
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED MEMBERSHIP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt038449
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONCESSION SUPPLIES: PROGRAM SERVICE EXPENSES 11,984. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,984. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 7,458. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,458. WASTE DISPOSAL: PROGRAM SERVICE EXPENSES 4,972. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,972. BANK FEES: PROGRAM SERVICE EXPENSES 4,077. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,077. TAXES & LICENSES: PROGRAM SERVICE EXPENSES 1,372. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,372. REFERRAL EXPENSE: PROGRAM SERVICE EXPENSES 1,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,300.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0107877
IRS990/TotalAssetsEOYAmt086104
IRS990/TotalAssetsGrp/BOYAmt0107877
IRS990/TotalAssetsGrp/EOYAmt086104
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01802
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034524
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0250960
IRS990/TotalFunctionalExpensesGrp/TotalAmt0285484
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039321
IRS990/TotalLiabilitiesEOYAmt039949
IRS990/TotalLiabilitiesGrp/BOYAmt039321
IRS990/TotalLiabilitiesGrp/EOYAmt039949
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt068556
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt046155
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0250960
IRS990/TotalProgramServiceRevenueAmt0191982
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08833
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0252448
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0263083
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107877
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt086104
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt05153 CLEVES WARSAW
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045238
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.PHILIPPSSWIMCLUB.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS STUTZMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05135502999
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHILLIPS SWIM CLUB
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O CHRIS STUTZMAN
ReturnHeader/Filer/BusinessNameControlTxt0PHIL
ReturnHeader/Filer/EIN0451992384
ReturnHeader/Filer/PhoneNum05135502999
ReturnHeader/Filer/USAddress/AddressLine1Txt05153 CLEVES WARSAW
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045238
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311451941
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLYNN & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07800 E KEMPER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0452491614
ReturnHeader/PreparerPersonGrp/PhoneNum05135309200
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS O BOWNS CPA
ReturnHeader/ReturnTs02023-02-23T15:37:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STUTZMAN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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