Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
EIN 45-4826669 • 501(c)3 • Bellingham, WA
Profile
To provide swimming, diving, and other aquatic instruction for the youth of the greater bellingham community.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 2.3% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Up$246,500
Up $56,337 (+30%) from 2023
Liabilities
Down$0
Down $11,146 (-100%) from 2023
Net Assets
$246,500
No earlier filing loaded for comparison.
Revenue
Up$186,637
Up $42,047 (+29%) from 2023
Expenses
Up$119,154
Up $1,914 (+1.6%) from 2023
Net Income
Up$67,483
Up $40,133 (+147%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide swimming, diving, and other aquatic instruction for the youth of the greater bellingham community.
To provide swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community.
| Description | Grants | Expenses |
|---|---|---|
| Providing swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community. | $0 | $108,518 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Cohn | Chairperson | - | $3,890 | - | $3,890 |
| Ken Ericson | Director | - | $0 | - | - |
| Teresa Handy DeVeau | Ex-Officio Co-Treasurer | - | $0 | - | - |
| Paul Troutman | Ex-Officio Co-Treasurer | - | $0 | - | - |
“Description: Interest income. Amount: 1,372.”
“Description: Quickbooks fees. Amount: 4,632. Description: Taxes and licenses. Amount: 519. Description: Lesson supplies. Amount: 1,713. Description: Transaction fees. Amount: 3,993. Description: Miscellaneous. Amount: 442. Total to Form 990-EZ, line 16: 11,299.”
“Description: Loan receivable from Bayside Swimming Club, Inc.. Beg. of Year Amount: 0. End of Year Amount: 50,000.”
“Description: Reimbursable expenses payable. Beg. of Year Amount: 11,146. End of Year Amount: 0.”
“Receivables and payables between the Organization's related party, Bayside Swimming Club, Inc., are recorded, but otherwise the Organization records transactions based on cash inflows and outflows.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Teresa Handy Deveau |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3603033970 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 735 Cross St |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Bellingham |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98225 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 190163 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 196500 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 67483 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1050 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 190163 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 246500 |
| IRS990EZ/GrossReceiptsAmt | 0 | 186637 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1372 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 179017 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 246500 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 179017 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 246500 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 3890 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | David Cohn |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Ken Ericson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Teresa Handy DeVeau |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Paul Troutman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Chairperson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Ex-Officio Co-Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Ex-Officio Co-Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 50000 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11299 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To provide swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 185265 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Providing swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 108518 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 101805 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11146 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 119154 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 108518 |
| IRS990EZ/TotalRevenueAmt | 0 | 186637 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 1 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Sale of products income |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part III, Line 12, Explanation of Other Income: |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 1372 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1372 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 185265 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 144590 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 140305 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 87036 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 557196 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 1372 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1372 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00240 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1646 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 1646 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99460 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99670 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 557196 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 185265 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 144590 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 140305 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 87036 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 557196 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 186637 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 144590 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 141951 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 87036 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 560214 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Interest income. Amount: 1,372. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Quickbooks fees. Amount: 4,632. Description: Taxes and licenses. Amount: 519. Description: Lesson supplies. Amount: 1,713. Description: Transaction fees. Amount: 3,993. Description: Miscellaneous. Amount: 442. Total to Form 990-EZ, line 16: 11,299. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Loan receivable from Bayside Swimming Club, Inc.. Beg. of Year Amount: 0. End of Year Amount: 50,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Reimbursable expenses payable. Beg. of Year Amount: 11,146. End of Year Amount: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Receivables and payables between the Organization's related party, Bayside Swimming Club, Inc., are recorded, but otherwise the Organization records transactions based on cash inflows and outflows. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 990-EZ, Header, Line G |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | David Cohn |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairperson |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3607330711 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Bayside Splash |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BAYS |
| ReturnHeader/Filer/EIN | 0 | 454826669 |
| ReturnHeader/Filer/PhoneNum | 0 | 3607330711 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 4053 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Bellingham |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98227 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 882533599 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WERSEN NONPROFIT CPAS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4513 Lakeway Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Bellingham |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98229 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3607709369 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Keaton Wersen CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-06-06T13:56:29-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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