Civic Intelligence

Montgomery Square- Copenhaver Swim Club Inc

990 • Fiscal year 2022 • EIN 52-0853109

Nov 01, 2021 to Oct 31, 2022 • Filed on Feb 06, 2023

Organization ProfileWWW.MSCSWIMCLUB.COM
PO Box 4192Rockville, MD 20849-4192

(301) 424-0423

Siviq Scores

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

Liabilities / Assets

96th percentile

0.99x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

1.80x

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

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Net Margin

31st percentile

-1.1%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2022 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2022

Asset Growth

29th percentile

-2.9%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

70th percentile

24%

Faster revenue growth than 70% of similar nonprofits.

2022 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$657,270

Down $19,770 (-2.9%) from 2021

Net Assets

Down

$6,018

Down $4,043 (-40%) from 2021

Liabilities

Down

$651,252

Down $15,727 (-2.4%) from 2021

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin31st percentile

Revenue

Up

$361,279

Up $70,498 (+24%) from 2021

Expenses

Up

$365,322

Up $103,692 (+40%) from 2021

Net Income

Down

-$4,043

Down $33,194 (-114%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$1.0M$500K$0-$500KAssets 2011: $780,589Liabilities 2011: $788,377Net Assets 2011: -$7,7882011Assets 2012: $732,746Liabilities 2012: $765,653Net Assets 2012: -$32,9072012Assets 2013: $710,027Liabilities 2013: $750,749Net Assets 2013: -$40,7222013Assets 2014: $679,748Liabilities 2014: $726,873Net Assets 2014: -$47,1252014Assets 2015: $648,402Liabilities 2015: $705,811Net Assets 2015: -$57,4092015Assets 2016: $635,034Liabilities 2016: $683,656Net Assets 2016: -$48,6222016Assets 2017: $650,880Liabilities 2017: $666,690Net Assets 2017: -$15,8102017Assets 2018: $648,425Liabilities 2018: $651,149Net Assets 2018: -$2,7242018Assets 2019: $622,107Liabilities 2019: $634,926Net Assets 2019: -$12,8192019Assets 2020: $605,358Liabilities 2020: $624,448Net Assets 2020: -$19,0902020Assets 2021: $677,040Liabilities 2021: $666,979Net Assets 2021: $10,0612021Assets 2022: $657,270Liabilities 2022: $651,252Net Assets 2022: $6,0182022Assets 2023: $706,115Liabilities 2023: $628,982Net Assets 2023: $77,1332023Assets 2024: $764,778Liabilities 2024: $581,334Net Assets 2024: $183,4442024Assets 2025: $823,438Liabilities 2025: $558,155Net Assets 2025: $265,2832025

Highlighted filing

2022

Assets$657,270
Liabilities$651,252
Net Assets$6,018
Open 2022 Filing

Operations Trend

Revenue Growth70th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $225,222Expenses 2011: $210,429Net Income 2011: $14,7932011Revenue 2012: $193,531Expenses 2012: $221,478Net Income 2012: -$27,9472012Revenue 2013: $189,330Expenses 2013: $197,145Net Income 2013: -$7,8152013Revenue 2014: $190,322Expenses 2014: $196,724Net Income 2014: -$6,4022014Revenue 2015: $227,153Expenses 2015: $212,597Net Income 2015: $14,5562015Revenue 2016: $205,150Expenses 2016: $188,714Net Income 2016: $16,4362016Revenue 2017: $240,451Expenses 2017: $207,639Net Income 2017: $32,8122017Revenue 2018: $216,866Expenses 2018: $226,577Net Income 2018: -$9,7112018Revenue 2019: $252,269Expenses 2019: $262,363Net Income 2019: -$10,0942019Revenue 2020: $177,241Expenses 2020: $184,207Net Income 2020: -$6,9662020Revenue 2021: $290,781Expenses 2021: $261,630Net Income 2021: $29,1512021Revenue 2022: $361,279Expenses 2022: $365,322Net Income 2022: -$4,0432022Revenue 2023: $376,721Expenses 2023: $305,606Net Income 2023: $71,1152023Revenue 2024: $410,923Expenses 2024: $304,612Net Income 2024: $106,3112024Revenue 2025: $396,234Expenses 2025: $314,395Net Income 2025: $81,8392025

Highlighted filing

2022

Revenue$361,279
Expenses$365,322
Net Income-$4,043
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2021 to Oct 31, 2022
Signed
Feb 6, 2023
Return Version
2021v4.2
Gross Receipts
$361,279
Mission and Program Overview

Mission

The corporation owns and operates a neighborhood swimming club, including the sponsorship of a swim team for children up to the age of 18.the purpose of this association is to promote the health and general welfare of its members through the construction, ownership and operation on a non-profit basis, of a swiming pool and other recreational facilities.

The corporation owns and operates a neighborhood swimming club, including the sponsorship of a swim team for children up to the age of 18.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$537,278$526,037▼ $11,241
Cash and Non-Interest-Bearing Accounts$139,762$131,233▼ $8,529
Pd in Cap Srpls Land Bldg Eqp Fund$40,000$40,000→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-29,939$-33,982▼ $4,043
Total Assets$677,040$657,270▼ $19,770
Liabilities
Other Liabilities$666,979$651,252▼ $15,727
Total Liabilities$666,979$651,252▼ $15,727
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,061$6,018▼ $4,043
Total Liabilities and Net Assets / Fund Balance$677,040$657,270▼ $19,770

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$476,284$714,701$1,190,985
Leasehold Improvements$9,753$103,256$113,009
Land$40,000-$40,000
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Nancy StarkPresident
Sara Cherico-hsiiVice President
Aiden WinnMember
Chetan SayalMember
Julie ScafuriMember
Manda BellamyMember
Marie ManciniMember
Marissa MarinosMember
Nicole LunaMember
Tracee SaslowskyMember
Paulette KaffeeSecretary
Eric F EisemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$144,639
Program Service Revenue
$216,640
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-4,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,322
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$89,785
Fees for Services Management---$86,750
Interest---$26,342
Depreciation Depletion---$21,355
Insurance---$9,494
Other Expenses---$3,516
Fees for Services Accounting---$3,000
Total Functional Expenses$0$0$0$365,322
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Loan Payable$581,352
Outstanding Bond Liability$69,900
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 A, Line 6

“The pool has a membership of dues paying households.”

Form 990, Part VI, Section B, Line 11B

“The tax return is prepared by a cpa and reviewed by the treasurer.”

Form 990, Part VI, Section C, Line 19

“The club makes its governing documents and confict of interest policy available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Montgomery Square-
EIN
52-0853109
Phone
3014240423
Address
PO BOX 4192, ROCKVILLE, MD 20849-4192

Signing Officer

Name
Eric F Eisenman
Title
Treasurer
Phone
3014240423
Signed
2023-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Cherico
Formed
1966
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Pbmares Llp
Address
12150 MONUMENT DRIVE SUITE 350, FAIRFAX, VA 22033
Preparer
Edward T Yoder CPA
Phone
7033858577
Raw XML Appendix353 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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IRS990/ActivityOrMissionDesc0THE CORPORATION OWNS AND OPERATES A NEIGHBORHOOD SWIMMING CLUB, INCLUDING THE SPONSORSHIP OF A SWIM TEAM FOR CHILDREN UP TO THE AGE OF 18.
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IRS990/BooksInCareOfDetail/PhoneNum03016060907
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IRS990/Desc0THE CORPORATION OWNS AND OPERATES A NEIGHBORHOOD SWIMMING CLUB, INCLUDING THE SPONSORSHIP OF A SWIM TEAM FOR CHILDREN UP TO THE AGE OF 18. THE CORPORATION OPENS THE POOL FOR APPROXIMATELY 100 DAYS EACH YEAR BETWEEN MEMORIAL DAY WEEKEND THROUGH LABOR DAY WEEKEND, SERVING APPROXIMATELY 180 FAMILIES FROM THE LOCAL COMMUNITY. THE CLUB HOSTS AN AVERAGE OF 5 SWIM MEETS BETWEEN THE HOME TEAM AND OTHER LOCAL TEAMS EACH SEASON. THE CLUB OFFERS AT LEAST TWO MOVIE NIGHTS, ORGANIZED ACTIVITIES FOR CHILDREN AND AN ANNUAL INDEPENDENCE DAY CELEBRATION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE CORPORATION RENTS THE TOP LEVEL OF A TWO LEVEL BUILDING, YEAR ROUND, TO A NOT-FOR-PROFIT CHILD CARE PROVIDER (GEORGETOWN HILL EARLY SCHOOL). GHES REIMBURSES MSCSC FOR A PERCENTAGE OF ELECTRICITY USED DURING THE YEAR.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE CORPORATION RENTS THE SWIMMING POOL FACILITIES TO A YEAR ROUND SWIM TEAM (NATION'S CAPITAL SWIM CLUB - NCAP) DURING THE MSCSC OFF-SEASON (SEPT-APRIL). NCAP REIMBURSES MSCSC FOR WATER, GAS AND A PERCENTAGE OF ELECTRICITY USED DURING THE MONTHS THAT THEY RENT THE POOL.
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0476284
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0714701
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01190985
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09753
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0103256
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0113009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0581352
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt169900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LONG TERM LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OUTSTANDING BOND LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0526037
IRS990ScheduleD/TotalLiabilityAmt0651252
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE POOL HAS A MEMBERSHIP OF DUES PAYING HOUSEHOLDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS PREPARED BY A CPA AND REVIEWED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CLUB MAKES ITS GOVERNING DOCUMENTS AND CONFICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0677040
IRS990/TotalAssetsEOYAmt0657270
IRS990/TotalAssetsGrp/BOYAmt0677040
IRS990/TotalAssetsGrp/EOYAmt0657270
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0144639
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0365322
IRS990/TotalGrossUBIAmt0200488
IRS990/TotalLiabilitiesBOYAmt0666979
IRS990/TotalLiabilitiesEOYAmt0651252
IRS990/TotalLiabilitiesGrp/BOYAmt0666979
IRS990/TotalLiabilitiesGrp/EOYAmt0651252
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010061
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06018
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0216640
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016152
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0361279
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0200488
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0677040
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0657270
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013 OVER RIDGE ROAD
IRS990/USAddress/CityNm0POTOMAC
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020854
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0HTTP://WWW.MSCSWIMCLUB.COM/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC F EISENMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03014240423
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTGOMERY SQUARE-
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COPENHAVER SWIM CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0520853109
ReturnHeader/Filer/PhoneNum03014240423
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4192
ReturnHeader/Filer/USAddress/CityNm0ROCKVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0208494192
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0540737372
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PBMARES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012150 MONUMENT DRIVE SUITE 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRFAX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022033
ReturnHeader/PreparerPersonGrp/PhoneNum07033858577
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD T YODER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-02-08T16:02:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ERIC
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0EISENMAN
ReturnHeader/TaxPeriodBeginDt02021-11-01
ReturnHeader/TaxPeriodEndDt02022-10-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$657,270
Liabilities
$651,252
Net assets
$6,018
Revenue
$361,279
Expenses
$365,322
Net income
-$4,043
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.23$5.58$2.65$3.96$3.14$0.82
2024Detailed filing. Detailed filing data is available for this year.$7.65$5.81$1.83$4.11$3.05$1.06
2023Detailed filing. Detailed filing data is available for this year.$7.06$6.29$0.77$3.77$3.06$0.71
2022Detailed filing. Detailed filing data is available for this year.$6.57$6.51$0.06$3.61$3.65$0.04
2021Detailed filing. Detailed filing data is available for this year.$6.77$6.67$0.10$2.91$2.62$0.29
2020Summary only. Only limited summary data is available for this year.$6.05$6.24$0.19$1.77$1.84$0.07
2019Summary only. Only limited summary data is available for this year.$6.22$6.35$0.13$2.52$2.62$0.10
2018Summary only. Only limited summary data is available for this year.$6.48$6.51$0.03$2.17$2.27$0.10
2017Summary only. Only limited summary data is available for this year.$6.51$6.67$0.16$2.40$2.08$0.33
2016Summary only. Only limited summary data is available for this year.$6.35$6.84$0.49$2.05$1.89$0.16
2015Summary only. Only limited summary data is available for this year.$6.48$7.06$0.57$2.27$2.13$0.15
2014Summary only. Only limited summary data is available for this year.$6.80$7.27$0.47$1.90$1.97$0.06
2013Summary only. Only limited summary data is available for this year.$7.10$7.51$0.41$1.89$1.97$0.08
2012Summary only. Only limited summary data is available for this year.$7.33$7.66$0.33$1.94$2.21$0.28
2011Summary only. Only limited summary data is available for this year.$7.81$7.88$0.08$2.25$2.10$0.15