Civic Intelligence

Frederick Area Swim Team Inc

EIN 52-1798094 • 501(c)3 • Frederick, MD

Profile

Youth development through the sport of swimming to promote improved health and total fitness for all skill levels by providing the opportunity for structured practice and competition.

Pob 3673Frederick, MD 21701

www.frederickareaswimteam.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.03x

Higher debt load relative to assets than 54% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

95th percentile

$96,596

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

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

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

53rd percentile

8.9%

Faster revenue growth than 53% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$681,964

Up $107,069 (+19%) from 2023

Liabilities

Up

$18,626

Up $10,626 (+133%) from 2023

Net Assets

Up

$663,338

Up $96,443 (+17%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin76th percentile

Revenue

Up

$416,708

Up $34,020 (+8.9%) from 2023

Expenses

Up

$319,502

Up $10,017 (+3.2%) from 2023

Net Income

Up

$97,206

Up $24,003 (+33%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$800K$600K$400K$200K$0Assets 2011: $68,468Liabilities 2011: $0Net Assets 2011: $68,4682011Assets 2012: $91,851Liabilities 2012: $0Net Assets 2012: $91,8512012Assets 2013: $105,708Liabilities 2013: $0Net Assets 2013: $105,7082013Assets 2014: $148,178Liabilities 2014: $746Net Assets 2014: $147,4322014Assets 2015: $175,673Liabilities 2015: $0Net Assets 2015: $175,6732015Assets 2016: $212,589Liabilities 2016: $0Net Assets 2016: $212,5892016Assets 2017: $270,627Liabilities 2017: $3,792Net Assets 2017: $266,8352017Assets 2018: $329,914Liabilities 2018: $10,702Net Assets 2018: $319,2122018Assets 2019: $337,315Liabilities 2019: $14,460Net Assets 2019: $322,8552019Assets 2020: $457,136Liabilities 2020: $16,338Net Assets 2020: $440,7982020Assets 2021: $450,219Liabilities 2021: $5,019Net Assets 2021: $445,2002021Assets 2022: $499,688Liabilities 2022: $5,996Net Assets 2022: $493,6922022Assets 2023: $574,895Liabilities 2023: $8,000Net Assets 2023: $566,8952023Assets 2024: $681,964Liabilities 2024: $18,626Net Assets 2024: $663,3382024

Highlighted filing

2024

Assets$681,964
Liabilities$18,626
Net Assets$663,338
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$600K$400K$200K$0Revenue 2011: $206,242Expenses 2011: $178,103Net Income 2011: $28,1392011Revenue 2012: $200,347Expenses 2012: $176,964Net Income 2012: $23,3832012Revenue 2013: $201,093Expenses 2013: $187,236Net Income 2013: $13,8572013Revenue 2014: $231,872Expenses 2014: $190,146Net Income 2014: $41,7262014Revenue 2015: $262,461Expenses 2015: $234,220Net Income 2015: $28,2412015Revenue 2016: $250,365Expenses 2016: $214,027Net Income 2016: $36,3382016Revenue 2017: $282,923Expenses 2017: $228,677Net Income 2017: $54,2462017Revenue 2018: $297,214Expenses 2018: $244,927Net Income 2018: $52,2872018Revenue 2019: $259,377Expenses 2019: $255,734Net Income 2019: $3,6432019Revenue 2020: $325,712Expenses 2020: $207,769Net Income 2020: $117,9432020Revenue 2021: $251,015Expenses 2021: $246,613Net Income 2021: $4,4022021Revenue 2022: $288,684Expenses 2022: $240,192Net Income 2022: $48,4922022Revenue 2023: $382,688Expenses 2023: $309,485Net Income 2023: $73,2032023Revenue 2024: $416,708Expenses 2024: $319,502Net Income 2024: $97,2062024

Highlighted filing

2024

Revenue$416,708
Expenses$319,502
Net Income$97,206
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$681,964
Liabilities
$18,626
Net assets
$663,338
Revenue
$416,708
Expenses
$319,502
Net income
$97,206
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.82$0.19$6.63$4.17$3.20$0.97
2023Detailed filing. Detailed filing data is available for this year.$5.75$0.08$5.67$3.83$3.09$0.73
2022Detailed filing. Detailed filing data is available for this year.$5.00$0.06$4.94$2.89$2.40$0.48
2021Detailed filing. Detailed filing data is available for this year.$4.50$0.05$4.45$2.51$2.47$0.04
2020Detailed filing. Detailed filing data is available for this year.$4.57$0.16$4.41$3.26$2.08$1.18
2019Summary only. Only limited summary data is available for this year.$3.37$0.14$3.23$2.59$2.56$0.04
2018Summary only. Only limited summary data is available for this year.$3.30$0.11$3.19$2.97$2.45$0.52
2017Summary only. Only limited summary data is available for this year.$2.71$0.04$2.67$2.83$2.29$0.54
2016Summary only. Only limited summary data is available for this year.$2.13$0.00$2.13$2.50$2.14$0.36
2015Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$2.62$2.34$0.28
2014Summary only. Only limited summary data is available for this year.$1.48$0.01$1.47$2.32$1.90$0.42
2013Summary only. Only limited summary data is available for this year.$1.06$0.00$1.06$2.01$1.87$0.14
2012Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$2.00$1.77$0.23
2011Summary only. Only limited summary data is available for this year.$0.68$0.00$0.68$2.06$1.78$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$430,312
Mission and Program Overview

Mission

Youth development through the sport of swimming to promote improved health and total fitness for all skill levels by providing the opportunity for structured practice and competition.

Promote development of health and total fitness for youth through sport of swimming that provides opportunity for skill practice and competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$566,895$663,338▲ $96,443
Savings and Temporary Cash Investments$469,086$520,103▲ $51,017
Cash and Non-Interest-Bearing Accounts$90,824$152,102▲ $61,278
Prepaid Expenses and Deferred Charges$7,400$7,400→ $0
Accounts Receivable$7,585$2,359▼ $5,226
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$574,895$681,964▲ $107,069
Liabilities
Other Liabilities$8,000$10,000▲ $2,000
Accounts Payable and Accrued Expenses$0$8,626▲ $8,626
Total Liabilities$8,000$18,626▲ $10,626
Net Assets / Fund Balance
Total Net Assets Fund Balance$566,895$663,338▲ $96,443
Total Liabilities and Net Assets / Fund Balance$574,895$681,964▲ $107,069
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cheryl LinscottHead CoachFT$94,896$1,700$96,596
Bill WellsTreasurerPT$29,008-$29,008
Sarah WirthPresidentPT-$3,137$3,137

Board Members and Trustees

NameTitle
Bill CarlissVice President
Lara KeeferSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,608
Program Service Revenue
$366,364
Investment Income
$22,469
Other Revenue
$26,267
All Other Contributions
$1,608
Change in Net Assets
$97,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$228,032
Other Expenses$90,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$94,896$29,008$0$123,904
Other Salaries and Wages$87,264--$87,264
Occupancy$60,906--$60,906
Payroll Taxes$16,688--$16,688
Fees for Services Accounting-$7,797-$7,797
Other Expenses$5,272$0$0$5,272
Travel$4,888--$4,888
Insurance$3,319--$3,319
Office Expenses$2,264--$2,264
Information Technology$1,670--$1,670
Benefits to Members$1,268--$1,268
Fees for Services Other$258--$258
Other Employee Benefits$176--$176
Total Functional Expenses$282,697$36,805$0$319,502
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,871
Fundraising Direct Expenses$13,604
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Swimathon$31,603$31,603$3,209$28,394
Banquet$8,268$8,268$389$7,879
Total Events$39,871$39,871$13,604$26,267
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Financial Aid Reserve$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Part VI, Section A, Line 7A

“The governing body consists of (5) five officers and (6) six members at large selected from the general voting membership of parents or guardians of registered swimmers. The board shall consist of (5) five officers and (2) two members at large. The board will be comprised of no less that (4) four members from the general voting membership.”

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

“Form 990 and schedules as filed were reviewed by Treasurer on 5/12/25”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest policy is part of organization by-laws. Assistant coaches and/or spouses cannot be board members or business suppliers of the organization to avoid transactions that result in personal gain or profit.”

Form 990, Part VI, Section B, Line 15

“Finance committee consisting of treasurer, head coach and at large member research market factors and US swim team pay analysis of other swim coaches with similar number of membership. The comparative pay data is presented to governing body for planning annual budget and voting on all compensation and pay changes of the top management official, paid officers, employees and coaches. Compensation review is performed annually.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest and statements of income and expenses are available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Frederick Area Swim Team Inc
EIN
52-1798094
Phone
7035872073
Address
POB 3673, Frederick, MD 21701
Doing Business As
Fast

Signing Officer

Name
William E Wells
Title
Treasurer
Phone
7035872073
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Linscott
Formed
1992
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
9
Employees
23
Volunteers
8

Preparer

Firm
David R Kluth
Address
1828 Millstream Drive, Frederick, MD 21702
Preparer
David Kluth
Phone
2403156808
Raw XML AppendixShowing 400 of 495 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/Desc0Competitive swimming and practice workouts through development of swim strokes and techniques that foster athletic skill, fitness and achievement for over 215 youth members that include measures of performance at over 20 swim competition meets throughout the year.
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IRS990/OtherExpensesGrp/FundraisingAmt20
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07400
IRS990/PrincipalOfficerNm0Cheryl Linscott
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IRS990/PYBenefitsPaidToMembersAmt01118
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReconcilationRevenueExpnssAmt097206
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0469086
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0520103
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0367972
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0272401
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0241771
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0310060
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01541196
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt022469
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt010682
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01128
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0264
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0639
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt035182
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt039871
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt020618
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt021018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0142718
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0264
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0639
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt035182
IRS990ScheduleA/InvestmentIncomeCYPct00.02007
IRS990ScheduleA/InvestmentIncomePYPct00.00822
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing body consists of (5) five officers and (6) six members at large selected from the general voting membership of parents or guardians of registered swimmers. The board shall consist of (5) five officers and (2) two members at large. The board will be comprised of no less that (4) four members from the general voting membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 and schedules as filed were reviewed by Treasurer on 5/12/25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of interest policy is part of organization by-laws. Assistant coaches and/or spouses cannot be board members or business suppliers of the organization to avoid transactions that result in personal gain or profit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Finance committee consisting of treasurer, head coach and at large member research market factors and US swim team pay analysis of other swim coaches with similar number of membership. The comparative pay data is presented to governing body for planning annual budget and voting on all compensation and pay changes of the top management official, paid officers, employees and coaches. Compensation review is performed annually.

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