Civic Intelligence

North Chevy Chase Swimming Pool

EIN 52-0892273 • 501(c)7 • Kensington, MD

Profile

To construct and operate three swimming pools, tennis courts and related facilities for the benefit of members and their guests.

3 Campbell CourtKensington, MD 20895

nccspa.com

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.08x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.20x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$24,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

56th percentile

3.6%

Faster asset growth than 56% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

8.0%

Faster revenue growth than 58% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,342,273

Up $46,678 (+3.6%) from 2023

Liabilities

Down

$101,206

Down $24,363 (-19%) from 2023

Net Assets

Up

$1,241,067

Up $71,041 (+6.1%) from 2023

Revenue

Up

$507,347

Up $37,371 (+8.0%) from 2023

Expenses

Up

$436,306

Up $20,365 (+4.9%) from 2023

Net Income

Up

$71,041

Up $17,006 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $852,310Liabilities 2011: $196,105Net Assets 2011: $656,2052011Assets 2012: $915,542Liabilities 2012: $173,666Net Assets 2012: $741,8762012Assets 2013: $980,606Liabilities 2013: $158,504Net Assets 2013: $822,1022013Assets 2014: $1,018,437Liabilities 2014: $131,154Net Assets 2014: $887,2832014Assets 2015: $1,068,987Liabilities 2015: $102,406Net Assets 2015: $966,5812015Assets 2016: $1,006,964Liabilities 2016: $0Net Assets 2016: $1,006,9642016Assets 2017: $1,275,938Liabilities 2017: $239,076Net Assets 2017: $1,036,8622017Assets 2018: $1,256,521Liabilities 2018: $205,149Net Assets 2018: $1,051,3722018Assets 2019: $1,234,904Liabilities 2019: $169,476Net Assets 2019: $1,065,4282019Assets 2020: $1,180,690Liabilities 2020: $131,990Net Assets 2020: $1,048,7002020Assets 2021: $1,178,604Liabilities 2021: $92,552Net Assets 2021: $1,086,0522021Assets 2022: $1,167,075Liabilities 2022: $51,084Net Assets 2022: $1,115,9912022Assets 2023: $1,295,595Liabilities 2023: $125,569Net Assets 2023: $1,170,0262023Assets 2024: $1,342,273Liabilities 2024: $101,206Net Assets 2024: $1,241,0672024

Highlighted filing

2024

Assets$1,342,273
Liabilities$101,206
Net Assets$1,241,067

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $355,993Expenses 2011: $291,247Net Income 2011: $64,7462011Revenue 2012: $354,213Expenses 2012: $268,542Net Income 2012: $85,6712012Revenue 2013: $347,749Expenses 2013: $267,523Net Income 2013: $80,2262013Revenue 2014: $348,242Expenses 2014: $283,061Net Income 2014: $65,1812014Revenue 2015: $377,965Expenses 2015: $298,667Net Income 2015: $79,2982015Revenue 2016: $363,644Expenses 2016: $323,261Net Income 2016: $40,3832016Revenue 2017: $345,023Expenses 2017: $315,125Net Income 2017: $29,8982017Revenue 2018: $373,108Expenses 2018: $358,598Net Income 2018: $14,5102018Revenue 2019: $367,606Expenses 2019: $353,550Net Income 2019: $14,0562019Revenue 2020: $274,795Expenses 2020: $291,523Net Income 2020: -$16,7282020Revenue 2021: $381,365Expenses 2021: $344,013Net Income 2021: $37,3522021Revenue 2022: $417,299Expenses 2022: $387,360Net Income 2022: $29,9392022Revenue 2023: $469,976Expenses 2023: $415,941Net Income 2023: $54,0352023Revenue 2024: $507,347Expenses 2024: $436,306Net Income 2024: $71,0412024

Highlighted filing

2024

Revenue$507,347
Expenses$436,306
Net Income$71,041

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.10$1.24$0.51$0.44$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.13$1.17$0.47$0.42$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.05$1.12$0.42$0.39$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.18$0.09$1.09$0.38$0.34$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.13$1.05$0.27$0.29$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.17$1.07$0.37$0.35$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.26$0.21$1.05$0.37$0.36$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.24$1.04$0.35$0.32$0.03
2016Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$0.36$0.32$0.04
2015Summary only. Only limited summary data is available for this year.$1.07$0.10$0.97$0.38$0.30$0.08
2014Summary only. Only limited summary data is available for this year.$1.02$0.13$0.89$0.35$0.28$0.07
2013Summary only. Only limited summary data is available for this year.$0.98$0.16$0.82$0.35$0.27$0.08
2012Summary only. Only limited summary data is available for this year.$0.92$0.17$0.74$0.35$0.27$0.09
2011Summary only. Only limited summary data is available for this year.$0.85$0.20$0.66$0.36$0.29$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$507,347
Mission and Program Overview

Mission

To construct and operate three swimming pools, tennis courts and related facilities for the benefit of members and their guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,003,091$959,329▼ $43,762
Cash and Non-Interest-Bearing Accounts$289,646$380,765▲ $91,119
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,295,595$1,342,273▲ $46,678
Other Assets Total$2,858$2,179▼ $679
Liabilities
Mortgage Notes Payable Secured by Investment Property$125,569$101,206▼ $24,363
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$125,569$101,206▼ $24,363
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,170,026$1,241,067▲ $71,041
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,170,026$1,241,067▲ $71,041
Total Liabilities and Net Assets / Fund Balance$1,295,595$1,342,273▲ $46,678

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$570,392$761,387$1,331,779
Other Land Buildings$292,251$222,859$515,110
Equipment$39,999$107,176$147,175
Land$56,687-$56,687
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barbara GalloAdmin. ManagerPT$24,000$24,000

Board Members and Trustees

NameTitle
Bob MagovernDirector
Chuck HawkinsDirector
Joseph JelenDirector
Marilyn NguyenDirector
Susan HageDirector
Jon MacyDirector (incoming 5/24)
Matt GloverDirector (incoming 5/24)
Amy BlairDirector (outgoing 5/24)
Dan ShanleyDirector (outgoing 5/24)
Rachel HymanDirector to 5/24, Sec. From 5/24
Josh DicksteinDirector to 5/24, VP From 5/24
Nick DelucaPres. to 5/24, Director From 5/24
Melissa TimmonsSec. to 5/24, Director From 5/24
Joe CostelloTreas. to 5/24, Director From 5/24
Sienna BurkeAsst. Treasurer
Reed SpellmanGen. Counsel (outgoing 5/24)
Steve PalladinoTreasurer (incoming 5/24)
Sylvia PryorVP to 5/24, Pres. From 5/24

Highest Paid Contractors

ContractorServicesLocationCompensation
Lighthouse Pool Management INCPool ManagementPO BOX 126, Benson, MD 21018$215,103
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$507,347
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$71,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$436,306
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
Fees for Services Management---$174,220
All Other Expenses---$91,349
Depreciation Depletion---$49,488
Other Expenses---$26,780
Occupancy---$19,082
Insurance---$15,832
Fees for Services Accounting---$13,250
Interest---$7,325
Total Functional Expenses$0$0$0$436,306
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

PART VI SECTION B #11B

Selected members of the board review and approve form 990 before filing.

Part VI, Section A, line 3

The Association does not have employees. As such, the board of directors contracted with a pool management company and an independent administrator to run the day to day activities of the Association.

Part VI, Section A, Line 6

Membership: Membership in the Association consists of family units which consist of the head of the household and those members of the family permanently residing in the household.

Part VI, Section A, Line 7A

Annual meeting: At the annual meeting, the members shall nominate and elect Directors to the Board of Directors and shall transact such other business as may properly come before it. Voting: At meetings of the members of the Association, each family unit may cast one vote. It shall be the duty of the Administrative Manager to prepare and make, at least five (5) days before every election, a complete list of members of the Association entitled to vote, and such list shall be produced, at the time and place of such election, and kept there until the election is concluded. The President shall appoint inspectors and tellers as required.

Part VI, Section A, Line 7B

By-Laws: The By-Laws may be amended or new By-Laws made by action of the membership of the Association only. Similarly, the By-Laws may be repealed. Acquisition or sale of land: The Association shall not acquire or dispose of any real property except when authorized to do so by a two-thirds vote of the members at a regular or special meeting of the members in person or by written proxy received by the Board of Directors before or at the time of the meeting. A quorum at such a meeting shall be 100 members entitled to vote. If there is not a quorum achieved at the meeting, a mailed paper ballot may be utilized to achieve the above stated quorum and voting threshold.

Form 990 Part VI, Line 19

The organization considers requests for documents which are not otherwise required to be made public.

Filing and Contact Details

Filer

Filer Name
North Chevy Chase Swimming Pool
EIN
52-0892273
In Care Of
% BARBARA GALLO
Phone
3015896559
Address
3 CAMPBELL COURT, KENSINGTON, MD 20895

Signing Officer

Name
Steven Palladino
Title
Treasurer
Phone
3015896559
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nick DeLuca President
Formed
1956
Legal Domicile
Md
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Sarfino and Rhoades Llp
Address
11921 ROCKVILLE PIKE SUITE 501, NORTH BETHESDA, MD 20852-2794
Preparer
Brian Dow CPA
Phone
3017705500
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 24 - Other Expenses

Description:taxes & licenses total expenses:1834

Form 990 Part IX Line 24 - Other Expenses

Description:team activities total expenses:73452

Form 990 Part IX Line 24 - Other Expenses

Description:gen and administrative total expenses:6060

Form 990 Part IX Line 24 - Other Expenses

Description:membership social total expenses:2602

Form 990 Part IX Line 24 - Other Expenses

Description:member splash total expenses:3500

Form 990 Part IX Line 24 - Other Expenses

Description:professional fees total expenses:385

Form 990 Part IX Line 24 - Other Expenses

Description:tennis expenses total expenses:3516

Raw XML AppendixShowing 400 of 521 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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