Civic Intelligence

Monocacy Aquatic Club Inc

EIN 52-1103467 • 501(c)3 • Frederick, MD

Profile

Inspiring young athletes to succeed in life through the pursuit of excellence in swimming.

PO Box 1682Frederick, MD 21702

www.macswim.net

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

51st percentile

5.0%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$83,064

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

53rd percentile

4.4%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$598,677

Up $25,391 (+4.4%) from 2023

Liabilities

Down

$4,892

Down $5,947 (-55%) from 2023

Net Assets

Up

$593,785

Up $31,338 (+5.6%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin51st percentile

Revenue

Up

$630,669

Up $72,384 (+13%) from 2023

Expenses

Up

$599,331

Up $44,575 (+8.0%) from 2023

Net Income

Up

$31,338

Up $27,809 (+788%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$1.0M$500K$0Assets 2012: $207,837Liabilities 2012: $921Net Assets 2012: $206,9162012Assets 2013: $887,440Liabilities 2013: $545,014Net Assets 2013: $342,4252013Assets 2014: $807,931Liabilities 2014: $500,750Net Assets 2014: $307,1812014Assets 2015: $720,532Liabilities 2015: $434,083Net Assets 2015: $286,4502015Assets 2016: $681,601Liabilities 2016: $382,246Net Assets 2016: $299,3552016Assets 2017: $696,114Liabilities 2017: $327,010Net Assets 2017: $369,1042017Assets 2018: $623,877Liabilities 2018: $271,976Net Assets 2018: $351,9012018Assets 2019: $619,612Liabilities 2019: $220,135Net Assets 2019: $399,4772019Assets 2020: $646,971Liabilities 2020: $219,241Net Assets 2020: $427,7302020Assets 2021: $655,225Liabilities 2021: $198,024Net Assets 2021: $457,2012021Assets 2022: $567,843Liabilities 2022: $8,925Net Assets 2022: $558,9182022Assets 2023: $573,286Liabilities 2023: $10,839Net Assets 2023: $562,4472023Assets 2024: $598,677Liabilities 2024: $4,892Net Assets 2024: $593,7852024

Highlighted filing

2024

Assets$598,677
Liabilities$4,892
Net Assets$593,785
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $315,311Expenses 2012: $273,787Net Income 2012: $41,5242012Revenue 2013: $424,833Expenses 2013: $290,089Net Income 2013: $134,7442013Revenue 2014: $326,645Expenses 2014: $334,385Net Income 2014: -$7,7402014Revenue 2015: $325,196Expenses 2015: $345,920Net Income 2015: -$20,7242015Revenue 2016: $354,680Expenses 2016: $341,774Net Income 2016: $12,9062016Revenue 2017: $540,703Expenses 2017: $470,955Net Income 2017: $69,7482017Revenue 2018: $578,444Expenses 2018: $595,647Net Income 2018: -$17,2032018Revenue 2019: $615,052Expenses 2019: $567,476Net Income 2019: $47,5762019Revenue 2020: $507,959Expenses 2020: $479,706Net Income 2020: $28,2532020Revenue 2021: $416,520Expenses 2021: $387,049Net Income 2021: $29,4712021Revenue 2022: $470,725Expenses 2022: $369,008Net Income 2022: $101,7172022Revenue 2023: $558,285Expenses 2023: $554,756Net Income 2023: $3,5292023Revenue 2024: $630,669Expenses 2024: $599,331Net Income 2024: $31,3382024

Highlighted filing

2024

Revenue$630,669
Expenses$599,331
Net Income$31,338
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$598,677
Liabilities
$4,892
Net assets
$593,785
Revenue
$630,669
Expenses
$599,331
Net income
$31,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.99$0.05$5.94$6.31$5.99$0.31
2023Detailed filing. Detailed filing data is available for this year.$5.73$0.11$5.62$5.58$5.55$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.68$0.09$5.59$4.71$3.69$1.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.55$1.98$4.57$4.17$3.87$0.29
2020Detailed filing. Detailed filing data is available for this year.$6.47$2.19$4.28$5.08$4.80$0.28
2019Detailed filing. Detailed filing data is available for this year.$6.20$2.20$3.99$6.15$5.67$0.48
2018Detailed filing. Detailed filing data is available for this year.$6.24$2.72$3.52$5.78$5.96$0.17
2017Detailed filing. Detailed filing data is available for this year.$6.96$3.27$3.69$5.41$4.71$0.70
2016Detailed filing. Detailed filing data is available for this year.$6.82$3.82$2.99$3.55$3.42$0.13
2015Summary only. Only limited summary data is available for this year.$7.21$4.34$2.86$3.25$3.46$0.21
2014Summary only. Only limited summary data is available for this year.$8.08$5.01$3.07$3.27$3.34$0.08
2013Summary only. Only limited summary data is available for this year.$8.87$5.45$3.42$4.25$2.90$1.35
2012Summary only. Only limited summary data is available for this year.$2.08$0.01$2.07$3.15$2.74$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 10, 2024
Return Version
2023v6.0
Gross Receipts
$630,669
Mission and Program Overview

Mission

Inspiring young athletes to succeed in life through the pursuit of excellence in swimming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$562,447$593,785▲ $31,338
Cash and Non-Interest-Bearing Accounts$490,953$591,627▲ $100,674
Prepaid Expenses and Deferred Charges$80,711--
Accounts Receivable$1,622$7,050▲ $5,428
Total Assets$573,286$598,677▲ $25,391
Liabilities
Other Liabilities$10,747$4,892▼ $5,855
Accounts Payable and Accrued Expenses$92--
Total Liabilities$10,839$4,892▼ $5,947
Net Assets / Fund Balance
Total Net Assets Fund Balance$562,447$593,785▲ $31,338
Total Liabilities and Net Assets / Fund Balance$573,286$598,677▲ $25,391
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chris KaplanDirectorFT$83,064$83,064

Board Members and Trustees

NameTitle
Saule SmarigaPresident
Kyle MonarchDirector
Michael ClearyDirector
Correy CamalierAsst. Treasu
Louise HeadlandSecretary
Jenny ThornettTreasurer
Kathleen JacobsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$629,657
Investment Income
$1,012
Other Revenue
$0
Change in Net Assets
$31,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$320,869
Other Expenses$278,462
Total Fundraising Expense$9,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$296,968--$296,968
Occupancy$84,638--$84,638
Office Expenses$29,340$12,481-$41,821
Travel$34,721--$34,721
Payroll Taxes$23,901--$23,901
Insurance$4,413--$4,413
Advertising$3,000--$3,000
Information Technology-$2,379-$2,379
Other Expenses$1,970-$9,165$1,970
All Other Expenses-$239-$239
Total Functional Expenses$575,067$15,099$9,165$599,331
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$4,892
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“This organization has approximately 250 members, which varies from year to year, who are participants in the club's not for profit activities.”

Form 990, Page 6, Part VI, Line 7A

“The members elect the board of directors at the members' annual meeting”

Form 990, Page 6, Part VI, Line 11B

“The treasurer prepares the accounting records; a third party cpa preapares the form 990; the board of directors may also review the form 990 before filing. Upon filing the form 990 is available for review by any member, director, or a member of the public for a proper purpose.”

Form 990, Page 6, Part VI, Line 12C

“The organization has a conflict of interest policy that addresses the consideration of potential conflicts of interest by the board of directors, committee members, key employees, and their relatives. As per the policy, such persons must make disclosure of any potential conflicts of interest and must abstain from voting on any action in which they have an interest.”

Form 990, Page 6, Part VI, Line 15A

“The compensation process for the club's top management officials includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.”

Form 990, Page 6, Part VI, Line 15B

“The compensation process for the club's officers and key employees includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.”

Form 990, Page 6, Part VI, Line 19

“These documents and policies are available for review by any member, direc tor, or a member of the public for a proper purpose.”

Filing and Contact Details

Filer

Filer Name
Monocacy Aquatic Club Inc
EIN
52-1103467
Phone
2404181690
Address
PO BOX 1682, FREDERICK, MD 21702

Signing Officer

Name
Correy Camalier
Title
Asst. Treasurer
Phone
4106155339
Signed
2024-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Saule Smariga
Formed
1976
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
8
Employees
27

Preparer

Firm
Bestgate Tax & Accounting Advisors LLC
Address
5100 BUCKEYSTOWN PIKE STE 290, FREDERICK, MD 21704
Preparer
Timothy M Stolz CPA
Phone
3016627220
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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03240
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04892
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalLiabilityAmt04892
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION HAS APPROXIMATELY 250 MEMBERS, WHICH VARIES FROM YEAR TO YEAR, WHO ARE PARTICIPANTS IN THE CLUB'S NOT FOR PROFIT ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BOARD OF DIRECTORS AT THE MEMBERS' ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER PREPARES THE ACCOUNTING RECORDS; A THIRD PARTY CPA PREAPARES THE FORM 990; THE BOARD OF DIRECTORS MAY ALSO REVIEW THE FORM 990 BEFORE FILING. UPON FILING THE FORM 990 IS AVAILABLE FOR REVIEW BY ANY MEMBER, DIRECTOR, OR A MEMBER OF THE PUBLIC FOR A PROPER PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT ADDRESSES THE CONSIDERATION OF POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS, COMMITTEE MEMBERS, KEY EMPLOYEES, AND THEIR RELATIVES. AS PER THE POLICY, SUCH PERSONS MUST MAKE DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST AND MUST ABSTAIN FROM VOTING ON ANY ACTION IN WHICH THEY HAVE AN INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION PROCESS FOR THE CLUB'S TOP MANAGEMENT OFFICIALS INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION PROCESS FOR THE CLUB'S OFFICERS AND KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THESE DOCUMENTS AND POLICIES ARE AVAILABLE FOR REVIEW BY ANY MEMBER, DIREC TOR, OR A MEMBER OF THE PUBLIC FOR A PROPER PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/CityNm0FREDERICK
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021702
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IRS990/WebsiteAddressTxt0WWW.MACSWIM.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CORREY CAMALIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASST. TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04106155339
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONOCACY AQUATIC CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0MONO
ReturnHeader/Filer/EIN0521103467
ReturnHeader/Filer/PhoneNum02404181690
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1682
ReturnHeader/Filer/USAddress/CityNm0FREDERICK
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842565886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BESTGATE TAX & ACCOUNTING ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 BUCKEYSTOWN PIKE STE 290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREDERICK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021704
ReturnHeader/PreparerPersonGrp/PhoneNum03016627220
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY M STOLZ CPA
ReturnHeader/ReturnTs02025-04-15T12:41:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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