Civic Intelligence

Water Smart Tots Inc.

EIN 47-2498213 • 501(c)3 • Riverview, FL

Pub. 78 Eligible990-N Coverage

Profile

Provide access for all children to have specialized training in aquatic survival swimming skills.

PO Box 2231Riverview, FL 33568

www.watchmeswim.com

Siviq Scores

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

Liabilities / Assets

90th percentile

0.66x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.55x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

13th percentile

-59%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$5,916

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-20%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

2.8%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$36,155

Down $9,082 (-20%) from 2023

Liabilities

Up

$24,013

Up $17,363 (+261%) from 2023

Net Assets

Down

$12,142

Down $26,445 (-69%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin13th percentile

Revenue

Up

$43,836

Up $1,214 (+2.8%) from 2023

Expenses

Down

$69,762

Down $10,734 (-13%) from 2023

Net Income

Up

-$25,926

Up $11,948 (+32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$60K$40K$20K$0Assets 2016: $20,536Net Assets 2016: $20,5362016Assets 2023: $45,237Liabilities 2023: $6,650Net Assets 2023: $38,5872023Assets 2024: $36,155Liabilities 2024: $24,013Net Assets 2024: $12,1422024

Highlighted filing

2024

Assets$36,155
Liabilities$24,013
Net Assets$12,142
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$100K$50K$0-$50KRevenue 2016: $28,437Expenses 2016: $21,628Net Income 2016: $6,8092016Revenue 2023: $42,622Expenses 2023: $80,496Net Income 2023: -$37,8742023Revenue 2024: $43,836Expenses 2024: $69,762Net Income 2024: -$25,9262024

Highlighted filing

2024

Revenue$43,836
Expenses$69,762
Net Income-$25,926
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$36,155
Liabilities
$24,013
Net assets
$12,142
Revenue
$43,836
Expenses
$69,762
Net income
-$25,926
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$36.2$24.0$12.1$43.8$69.8$25.9
2023Detailed filing. Detailed filing data is available for this year.$45.2$6.65$38.6$42.6$80.5$37.9
2016Detailed filing. Detailed filing data is available for this year.$20.5$20.5$28.4$21.6$6.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 17, 2025
Return Version
2024v5.0
Gross Receipts
$5,814
Mission and Program Overview

Mission

Provide access for all children to have specialized training in aquatic survival swimming skills.

Water Smart Tots, Inc. is a 501(c)(3) nonprofit organization dedicated to combatting childhood drownings in the Greater Tampa Bay area.

Program Services

DescriptionGrantsExpenses
Water Smart Tots, Inc. provides scholarships for high-quality, one-on-one swim lessons to financially underprivileged children.-$40,070
Water Smart Tots, Inc. provides complimentary interactive water safety programs to preschoolers as well as other education and outreach activities to the public.-$2,762
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angelica NavarroAdministrative AssistantPT$5,916-$5,916
Steven SchertzerBoard Member And Secretary-$0--
Heidi SchertzerBoard Member-$0--
Kari BahourFounder, Board Member, And PresidentPT$0--
Elizabeth WhiteBoard Member And Community Liaison-$0--
Timothy WhiteBoard Member And TreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Water Smart Tots Inc
EIN
47-2498213
Address
PO Box 2231, Riverview, FL 33568

Signing Officer

Name
Timothy White
Title
Treasurer
Signed
2025-05-17
Supplemental Narrative

Additional Explanations

Part I, Line 16

“Other expenses include: Sponsorships and Membership Dues - $149, Entertainment - $325, Meetings and Events - $325, Food and Supplies - $6,220, Taxes, Licenses, and Fees - $962, Website and Online Services - $892, Gifts, Donations, and Awards - $3,413, Insurance - $1,539”

Part II, Line 24

“Other assets include: Deposits and prepaid expenses - $1,000”

Part II, Line 26

“Total Liabilities (BOY) include: Accounts Payable and Accrued Expenses - $2,304, Scholarship Liabilities - $4,865; Total Liabilities (EOY) include: Accounts Payable and Accrued Expenses - $6,973 Scholarship Liabilities - $17,040”

Raw XML Appendix160 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other expenses include: Sponsorships and Membership Dues - $149, Entertainment - $325, Meetings and Events - $325, Food and Supplies - $6,220, Taxes, Licenses, and Fees - $962, Website and Online Services - $892, Gifts, Donations, and Awards - $3,413, Insurance - $1,539
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, Line 26
ReasonableCauseExplanation/ExplanationTxt0There were difficulties with submitting the filing electronically which could not be resolved before the due date.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy White
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
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ReturnHeader/Filer/EIN0472498213
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 2231
ReturnHeader/Filer/USAddress/CityNm0Riverview
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033568
ReturnHeader/ReturnTs02025-05-17T14:33:44Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits