Civic Intelligence

Montgomery Square- Copenhaver Swim Club Inc

990 • Fiscal year 2023 • EIN 52-0853109

Nov 01, 2022 to Oct 31, 2023 • Filed on Jan 19, 2024

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

95th percentile

0.89x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

1.67x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2023

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2023 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2023

Asset Growth

67th percentile

7.4%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

4.3%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$706,115

Up $48,845 (+7.4%) from 2022

Net Assets

Up

$77,133

Up $71,115 (+1182%) from 2022

Liabilities

Down

$628,982

Down $22,270 (-3.4%) from 2022

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin77th percentile

Revenue

Up

$376,721

Up $15,442 (+4.3%) from 2022

Expenses

Down

$305,606

Down $59,716 (-16%) from 2022

Net Income

Up

$71,115

Up $75,158 (+1859%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2023

Assets$706,115
Liabilities$628,982
Net Assets$77,133
Open 2023 Filing

Operations Trend

Revenue Growth42nd 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

2023

Revenue$376,721
Expenses$305,606
Net Income$71,115
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Jan 19, 2024
Return Version
2022v5.0
Gross Receipts
$376,721
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$526,037$519,326▼ $6,711
Cash and Non-Interest-Bearing Accounts$131,233$186,789▲ $55,556
Pd in Cap Srpls Land Bldg Eqp Fund$40,000$40,000→ $0
Rtn Earn Endowment Incm Other Fnds$-33,982$37,133▲ $71,115
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$657,270$706,115▲ $48,845
Liabilities
Other Liabilities$651,252$628,982▼ $22,270
Total Liabilities$651,252$628,982▼ $22,270
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,018$77,133▲ $71,115
Total Liabilities and Net Assets / Fund Balance$657,270$706,115▲ $48,845

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$454,299$440,098$894,397
Equipment$990$295,598$296,588
Leasehold Improvements$24,037$105,216$129,253
Land$40,000-$40,000
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Paulette KaffeeMembership Chair
Rajiv AhujaSocial Chair
Sara Cherico-hsiiPresident
Nancy StarkVice President
Eric EisenmanAsst Treasurer
Adam TrzeciakAt Large
Beth SanzoneAt Large
Hsin-jung ChowAt Large
Julie ScafuriAt Large
Marie ManciniAt Large
Amanda KollingSecretary
Mary PabstTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$150,927
Program Service Revenue
$225,794
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$71,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,606
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---$95,885
Fees for Services Management---$92,250
Interest---$25,394
Depreciation Depletion---$22,954
Insurance---$11,385
Fees for Services Accounting---$3,100
Office Expenses---$37
Other Expenses---$-465
Total Functional Expenses$0$0$0$305,606
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$561,782
Outstanding Bond Liability$67,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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. The treasurer reviews the 990 with the board of directors and president.”

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
Mary Pabst
Title
Treasurer
Phone
3014240423
Signed
2024-01-19
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 Appendix360 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/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 185 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
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IRS990/MissionDesc0THE 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.
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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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IRS990/PYTotalRevenueAmt0361279
IRS990/ReconcilationRevenueExpnssAmt071115
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-33982
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt037133
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0454299
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0440098
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0894397
IRS990ScheduleD/EquipmentGrp/BookValueAmt0990
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0295598
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0296588
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024037
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0105216
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0129253
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0561782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt167200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LONG TERM LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OUTSTANDING BOND LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0519326
IRS990ScheduleD/TotalLiabilityAmt0628982
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. THE TREASURER REVIEWS THE 990 WITH THE BOARD OF DIRECTORS AND PRESIDENT.
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/TotalAssetsBOYAmt0657270
IRS990/TotalAssetsEOYAmt0706115
IRS990/TotalAssetsGrp/BOYAmt0657270
IRS990/TotalAssetsGrp/EOYAmt0706115
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0150927
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0305606
IRS990/TotalGrossUBIAmt0219597
IRS990/TotalLiabilitiesBOYAmt0651252
IRS990/TotalLiabilitiesEOYAmt0628982
IRS990/TotalLiabilitiesGrp/BOYAmt0651252
IRS990/TotalLiabilitiesGrp/EOYAmt0628982
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06018
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077133
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0225794
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0376721
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0219597
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0657270
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0706115
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012300 FALLS RD
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/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY PABST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03014240423
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-19
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/IRSResponsiblePrtyInfoCurrInd01
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/PreparationDt02024-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD T YODER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-02-15T13:36:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PABST
ReturnHeader/TaxPeriodBeginDt02022-11-01
ReturnHeader/TaxPeriodEndDt02023-10-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$706,115
Liabilities
$628,982
Net assets
$77,133
Revenue
$376,721
Expenses
$305,606
Net income
$71,115
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