Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
EIN 58-1076889 • 501(c)3 • Atlanta, GA
Profile
To pursue excellence in competitive swimming and to be the model 18 and under club in competition and philanthropy throughout the usa, and therefore the world.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$5,315,874
Up $23,096 (+0.4%) from 2023
Liabilities
Up$3,647,959
Up $253,952 (+7.5%) from 2023
Net Assets
Down$1,667,915
Down $230,856 (-12%) from 2023
Revenue
Up$5,455,904
Up $105,401 (+2.0%) from 2023
Expenses
Up$5,686,760
Up $265,957 (+4.9%) from 2023
Net Income
Down-$230,856
Down $160,556 (-228%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To pursue excellence in competitive swimming and to be the model 18 and under club in competition and philanthropy throughout the USA, and therefore the world.
to develop world class citizens through excellence in swimming.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,895,756 | $4,040,752 | ▲ $144,996 |
| Investments Other Securities | $411,474 | $411,474 | → $0 |
| Savings and Temporary Cash Investments | $448,211 | $263,301 | ▼ $184,910 |
| Cash and Non-Interest-Bearing Accounts | $128,860 | $181,867 | ▲ $53,007 |
| Prepaid Expenses and Deferred Charges | $60,157 | $60,477 | ▲ $320 |
| Accounts Receivable | $97,225 | $26,705 | ▼ $70,520 |
| Intangible Assets | $7,492 | - | - |
| Total Assets | $5,477,491 | $5,315,874 | ▼ $161,617 |
| Other Assets Total | $428,316 | $331,298 | ▼ $97,018 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,243,389 | $3,030,713 | ▼ $212,676 |
| Other Liabilities | $184,713 | $537,660 | ▲ $352,947 |
| Accounts Payable and Accrued Expenses | $150,618 | $79,586 | ▼ $71,032 |
| Total Liabilities | $3,578,720 | $3,647,959 | ▲ $69,239 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,898,771 | $1,667,915 | ▼ $230,856 |
| Total Net Assets Fund Balance | $1,898,771 | $1,667,915 | ▼ $230,856 |
| Total Liabilities and Net Assets / Fund Balance | $5,477,491 | $5,315,874 | ▼ $161,617 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,727,821 | $5,186,763 | $8,914,584 |
| Equipment | $215,032 | $769,645 | $984,677 |
| Leasehold Improvements | $95,299 | $48,918 | $144,217 |
| Other Land Buildings | $2,600 | $4,800 | $7,400 |
| Other Assets Org | $325,683 | - | - |
| Other Securities | $411,474 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Cotter | CEO | FT | $174,717 | $57,328 | $232,045 |
| Ian Murray | Head Coach | FT | $142,441 | $24,451 | $166,892 |
| Name | Title |
|---|---|
| Jennifer Entrekein | President |
| Staci Richards | Vice President |
| Amy Attenberry | Director |
| Greg Hudock | Director |
| Gunnar Bentz | Director |
| Kathy Stephens | Director |
| Kip Combs | Director |
| Lui King | Director |
| Sakina Jones | Secretary |
| Martin Chen | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,091,289 |
| Other Expenses | $2,595,471 |
| Total Fundraising Expense | $53,928 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,303,002 | $72,453 | $48,667 | $2,424,122 |
| Conferences and Meetings | $409,757 | - | - | $409,757 |
| Depreciation Depletion | $296,901 | - | - | $296,901 |
| Occupancy | $244,126 | - | - | $244,126 |
| Current Officers, Directors, Trustees, and Key Employees | $220,449 | $11,595 | - | $232,044 |
| Travel | $224,018 | - | - | $224,018 |
| Payroll Taxes | $199,184 | $6,826 | $3,658 | $209,668 |
| Interest | $189,789 | - | - | $189,789 |
| Office Expenses | $65,178 | $118,557 | - | $183,735 |
| Fees for Services Other | $144,758 | $21,452 | - | $166,210 |
| Comp Disqual Persons | $139,352 | $7,330 | - | $146,682 |
| Insurance | $120,489 | $6,342 | - | $126,831 |
| Fees for Services Accounting | - | $55,917 | - | $55,917 |
| Other Employee Benefits | $51,707 | $1,666 | $1,056 | $54,429 |
| Advertising | $28,196 | - | - | $28,196 |
| Pension Plan Contributions | $23,127 | $670 | $547 | $24,344 |
| Other Expenses | $120,347 | $7,908 | - | $7,908 |
| Total Functional Expenses | $5,322,116 | $310,716 | $53,928 | $5,686,760 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $89,554 |
| Fundraising Gross Income | $29,865 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Swim-A-Thons | $149,324 | $29,865 | $87,957 | $-58,092 |
| Total Events | $149,324 | $29,865 | $89,554 | $-59,689 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Laura Michelle Cotter | Wife of CEO | Wages | No | $146,682 |
| Liability | Amount |
|---|---|
| Lease liability | $332,306 |
| Due to affiliate | $201,420 |
| Other liabilities | $3,934 |
“The benefits and services of the Club shall be made available to any boy or girl who desires to participate in programs sponsored by the Club and who is physically able to do so. There are 4 classes of membership: Member, Honorary Member, Guest Member, and Director Member. There shall be four (4) classes of membership: (a) Member - A member shall be the parent, legal guardian, or person having custody of any child who is swimming on any swim team sponsored by the CLUB. (b) Honorary Member - An honorary member shall be any adult, not an employee of the CLUB or meeting the requirements of ARTICLE II, SECTION 1(a) upon whom the Board, by a vote of not less than two-thirds (2/3) of the full Board, has bestowed this membership in recognition of services rendered the CLUB. Such honorary membership shall be for life, shall have the full rights and privileges of regular membership for the first year, and thereafter on a year by year basis by majority vote of the Board. (c) Guest Member - A guest member shall be the parent, legal guardian, or person having custody of any child who is swimming on any swim team sponsored by the CLUB, who requests such membership for a stated, limited period not to exceed three (3) months. Guest memberships may be authorized by the Board, with the concurrence of the head coach, at its discretion, at specific periods, for defined groups, and under uniformly administered policies. Guest members shall have all rights and privileges of regular membership except for (1) voting, (2) serving as Directors of the CLUB, or (3) participating in the disbursement at dissolution in accordance with ARTICLE VIII, SECTION 6. (d) Director Member A director member shall be any adult, not an employee of the CLUB, who is elected to the Board as prescribed in ARTICLE V who is not already a Member or Honorary Member of the CLUB as described in SECTIONS (1)(a) and (b) of this ARTICLE. Such membership shall be for the sole term of the directorship and shall have the full rights and privileges of regular membership during the term of the directorship, but shall not extend past the term of said directorship. SECTION 2. LIMITATION - Membership shall not be limited in number except as required by the availability of coaching and facilities and shall be open to anyone who qualifies under ARTICLE II, SECTION 1 (a). SECTION 3. VOTING - Each member family in the CLUB, except for guest members, shall be entitled to one (1) vote in the affairs of the CLUB. Voting shall be in person. SECTION 4. PROXIES - There shall be no proxies. SECTION 5. RIGHTS - (a) A member in good standing shall be entitled to participate in any activity sponsored by the CLUB. (b) The property rights and interests of all members shall be equal on a per family basis. (c) The rights and responsibilities of each member is detailed in the team membership section and in the registration materials located on the CLUB website (www.dynamoswimclub.com).”
“Election of members and their rights on an annual basis, parents elect members of the board from candidates presented by the nominating committee. Members are also entitled to vote on changes to the articles and bylaws of the organization”
“A copy of Form 990 is made available to the Finance Committee prior to filing.”
“Board members must sign policy Code of Ethics annually, before being allowed into Board meetings.”
“The overall payroll figure for the organization, which includes compensation for officers and crucial employees is included in the annual budget review and approval process by the Board of Directors. The CEO, Head Coach and department heads review and determine the salaries for the other crucial employees.”
“Documents are available upon request.”
“The Organization selected a new independent accounting firm for the year ended June 30, 2024.”
“The Club qualifies as a tax-exempt organization as described in Internal Revenue Code Section 501c3. Income from certain activities not directly related to the Club's tax-exempt purpose is subject to taxation as unrelated business income. The Club had no activities subject to unrelated business income, and accordingly, has no unrelated business income tax. The organization has no uncertain tax positions under FIN 48 (ASC 740).”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 150618 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 79586 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 97225 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 26705 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | to develop world class citizens through excellence in swimming. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 28196 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 28196 |
| IRS990/AllOtherContributionsAmt | 0 | 42698 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Michael Cotter |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7704577946 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3119 Shallowford Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Atlanta |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30341 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 128860 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 181867 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 11595 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 220449 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 232044 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 7330 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 139352 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 146682 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 409757 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 409757 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 119459 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2503433 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3879 |
| IRS990/CYOtherExpensesAmt | 0 | 2595471 |
| IRS990/CYOtherRevenueAmt | 0 | -59357 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3007949 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -230856 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3091289 |
| IRS990/CYTotalExpensesAmt | 0 | 5686760 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 53928 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5455904 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 296901 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 296901 |
| IRS990/Desc | 0 | The successful execution of this mission allows Dynamo to achieve its two pronged vision: 1 To provide water safety instruction and swim lessons to children throughout the metro Atlanta area, to not only reduce the incidence of drowning, but to also foster an enjoyment of swimming. 2 To provide pool space and instruction for community organizations with aquatic needs or with members who need a closed environment for instruction. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 292 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 5322116 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 55917 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 55917 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 21452 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 144758 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 166210 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 13110 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 5698 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Jennifer Entrekein |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Staci Richards |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Martin Chen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Sakina Jones |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Greg Hudock |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Kathy Stephens |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Kip Combs |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Lui King |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Amy Attenberry |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Gunnar Bentz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Michael Cotter |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Ian Murray |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 218935 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 161194 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 31665 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Head Coach |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1964 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 119459 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 89554 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 29865 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5545458 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6342 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 120489 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 126831 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 7492 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 189789 |
| IRS990/InterestGrp/TotalAmt | 0 | 189789 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3879 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3879 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 411474 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 411474 |
| IRS990/IRPDocumentCnt | 0 | 25 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 6010126 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3895756 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4040752 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10050878 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 2341276 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To pursue excellence in competitive swimming and to be the model 18 and under club in competition and philanthropy throughout the USA, and therefore the world. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3243389 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3030713 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1898771 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1667915 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -59689 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -59689 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1667915 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 244126 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 244126 |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 65178 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 183735 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 428316 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 331298 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
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| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1666 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 51707 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 54429 |
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| IRS990/OtherExpensesGrp/Desc | 1 | Repair and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 3 | Bad Debt Expense |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 325625 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 120347 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 325625 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 216111 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 120347 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7908 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 537660 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 332 |
| IRS990/OtherRevenueTotalAmt | 0 | 332 |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6826 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 199184 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 209668 |
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| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 670 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 23127 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 24344 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 60477 |
| IRS990/PrincipalOfficerNm | 0 | Michael Cotter |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711210 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713940 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Swim Meets |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Lane/Participant Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Recreational Swim Fees |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 742331 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 93447 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 88396 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 742331 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 93447 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 88396 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYContributionsGrantsAmt | 0 | 3034658 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/PYOtherExpensesAmt | 0 | 2591923 |
| IRS990/PYOtherRevenueAmt | 0 | 62406 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2247852 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -70300 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2828880 |
| IRS990/PYTotalExpensesAmt | 0 | 5420803 |
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| IRS990/PYTotalRevenueAmt | 0 | 5350503 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -230856 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 263301 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Other Income - 2020 Amount: $ 142. 2021 Amount: $ 708. 2022 Amount: $ 6,945. 2023 Amount: $ 332. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part III, Line 12, Explanation of Other Income: |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 39 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 109 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 9639 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2005363 |
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| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 161579 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 175320 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 39 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 109 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 9639 |
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| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6945 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 708 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 142 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 8127 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99930 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99950 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 25348892 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 5511382 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5156138 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4178771 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5164630 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 25348892 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 5515593 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5156871 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5164739 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 25366658 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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