Civic Intelligence

Middle Georgia Aquatics Inc.

990 • Fiscal year 2019 • EIN 58-1627095

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 12, 2021

Organization Profilewww.swimmacon.com
5097 Northside DrMacon, GA 31210

(478) 477-1228

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

37th percentile

-1.4%

Higher net margin than 37% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

91st percentile

$43,500

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

37th percentile

-4.1%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$105,404

Down $4,487 (-4.1%) from 2018

Net Assets

Down

$104,214

Down $4,325 (-4.0%) from 2018

Liabilities

Down

$1,190

Down $162 (-12%) from 2018

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin37th percentile

Revenue

Up

$296,366

Up $30,763 (+12%) from 2018

Expenses

Up

$300,375

Up $44,528 (+17%) from 2018

Net Income

Down

-$4,009

Down $13,765 (-141%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $88,666Liabilities 2011: $0Net Assets 2011: $88,6662011Assets 2012: $62,403Liabilities 2012: $0Net Assets 2012: $62,4032012Assets 2013: $40,758Liabilities 2013: $0Net Assets 2013: $40,7582013Assets 2014: $85,460Liabilities 2014: $0Net Assets 2014: $85,4602014Assets 2015: $71,532Liabilities 2015: $0Net Assets 2015: $71,5322015Assets 2016: $90,080Liabilities 2016: $0Net Assets 2016: $90,0802016Assets 2017: $105,000Liabilities 2017: $6,217Net Assets 2017: $98,7832017Assets 2018: $109,891Liabilities 2018: $1,352Net Assets 2018: $108,5392018Assets 2019: $105,404Liabilities 2019: $1,190Net Assets 2019: $104,2142019Assets 2020: $101,692Liabilities 2020: $12,959Net Assets 2020: $88,7332020Assets 2021: $121,409Liabilities 2021: $2,984Net Assets 2021: $118,4252021Assets 2022: $105,914Liabilities 2022: $14,002Net Assets 2022: $91,9122022Assets 2023: $93,118Liabilities 2023: $11,407Net Assets 2023: $81,7112023

Highlighted filing

2019

Assets$105,404
Liabilities$1,190
Net Assets$104,214
Open 2019 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $190,330Expenses 2011: $156,795Net Income 2011: $33,5352011Revenue 2012: $149,777Expenses 2012: $146,040Net Income 2012: $3,7372012Revenue 2013: $167,711Expenses 2013: $189,356Net Income 2013: -$21,6452013Revenue 2014: $210,765Expenses 2014: $166,063Net Income 2014: $44,7022014Revenue 2015: $206,832Expenses 2015: $220,760Net Income 2015: -$13,9282015Revenue 2016: $237,765Expenses 2016: $241,466Net Income 2016: -$3,7012016Revenue 2017: $246,860Expenses 2017: $238,157Net Income 2017: $8,7032017Revenue 2018: $265,603Expenses 2018: $255,847Net Income 2018: $9,7562018Revenue 2019: $296,366Expenses 2019: $300,375Net Income 2019: -$4,0092019Revenue 2020: $218,893Expenses 2020: $234,374Net Income 2020: -$15,4812020Revenue 2021: $366,232Expenses 2021: $336,540Net Income 2021: $29,6922021Revenue 2022: $334,440Expenses 2022: $360,953Net Income 2022: -$26,5132022Revenue 2023: $367,224Expenses 2023: $377,425Net Income 2023: -$10,2012023

Highlighted filing

2019

Revenue$296,366
Expenses$300,375
Net Income-$4,009
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 12, 2021
Return Version
2019v5.0
Gross Receipts
$296,366
Mission and Program Overview

Mission

The mission of Middle GA Aquatics is to provide swim coaching and instruction to children ages 4-21. We are dedicated to the development of competitive swimmers of all ages and abilities. Our program utilizes a positive self-image psychology approach to educating and training our students. It is our belief that success is a by-product of a positive environment and a positive self-image. The program is geared to help each athlete realize his/her potential by supporting their efforts in a positive manner; both in and beyond the confines of the pool. Middle GA Aquatics strives to instill an understanding of, and appreciation for, such concepts as high self-esteem, personal accountability, self-discipline, goal setting and goal achievement.We know that not every swimmer will be an Olympian, but they can all learn, internalize and live the Olympic Ideals of vision, focus, persistence, commitment and discipline. These principles, more than any gold medal or national record, will help each ch

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$108,223$104,214▼ $4,009
Cash and Non-Interest-Bearing Accounts$75,563$78,529▲ $2,966
Land, Buildings, and Equipment, Net$34,012$26,875▼ $7,137
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$109,575$105,404▼ $4,171
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,352$1,190▼ $162
Total Liabilities$1,352$1,190▼ $162
Net Assets / Fund Balance
Total Net Assets Fund Balance$108,223$104,214▼ $4,009
Total Liabilities and Net Assets / Fund Balance$109,575$105,404▼ $4,171

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,875$15,819$42,694
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jason SwaimHead CoachFT$43,500$43,500

Board Members and Trustees

NameTitle
Greg TaylorBoard Member
Kristi RedmondBoard Member
Lisa HickardBoard Member
Mary McMahonBoard Member
Rob McKallipBoard Member
David BaltzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,013
Program Service Revenue
$238,353
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,866
Change in Net Assets
$-4,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,200
Salaries, Compensation, and Employee Benefits$56,175
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$43,500--$43,500
All Other Expenses$33,581$6,552-$40,133
Other Expenses$25,830--$25,830
Other Salaries and Wages$12,675--$12,675
Insurance-$10,568-$10,568
Depreciation Depletion$10,148--$10,148
Travel$6,011--$6,011
Advertising$4,513--$4,513
Fees for Services Accounting-$2,100-$2,100
Information Technology-$1,371-$1,371
Total Functional Expenses$279,784$20,591$0$300,375
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

“The Treasurer reviews a draft copy of the Form 990 with the Board before it is filed.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Board reviews compensation annually.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The Board reviews compensation annually.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Middle GA Aquatics Inc
EIN
58-1627095
Phone
4784771228
Address
5097 Northside Dr, Macon, GA 31210

Signing Officer

Name
Jason Swaim
Title
Head Coach
Signed
2021-02-12
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
5
Employees
2

Preparer

Firm
Butler Williams & Wyche LLP
Address
915 Hill Park, Macon, GA 31201
Preparer
Susan D Garcia
Phone
4787423676
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

“Bank charges: Column (A) - Total = $374; Column (B) - Program Services = $0; Column (C) - Management & General = $374; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Banquet expense: Column (A) - Total = $1681; Column (B) - Program Services = $1681; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Coach Training: Column (A) - Total = $1614; Column (B) - Program Services = $1614; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Credit card fees : Column (A) - Total = $1462; Column (B) - Program Services = $1462; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Dues and subcriptions: Column (A) - Total = $5821; Column (B) - Program Services = $0; Column (C) - Management & General = $5821; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Interest: Column (A) - Total = $189; Column (B) - Program Services = $0; Column (C) - Management & General = $189; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Miscellaneous expense: Column (A) - Total = $406; Column (B) - Program Services = $406; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Pool supplies & expense: Column (A) - Total = $14326; Column (B) - Program Services = $14326; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Postage and Shipping: Column (A) - Total = $168; Column (B) - Program Services = $0; Column (C) - Management & General = $168; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Refunds: Column (A) - Total = $1210; Column (B) - Program Services = $1210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Registration expense: Column (A) - Total = $1899; Column (B) - Program Services = $1899; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“Repairs & Maintenance: Column (A) - Total = $10983; Column (B) - Program Services = $10983; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

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IRS990/MissionDesc0The mission of Middle GA Aquatics is to provide swim coaching and instruction to children ages 4-21. We are dedicated to the development of competitive swimmers of all ages and abilities. Our program utilizes a positive self-image psychology approach to educating and training our students. It is our belief that success is a by-product of a positive environment and a positive self-image. The program is geared to help each athlete realize his/her potential by supporting their efforts in a positive manner; both in and beyond the confines of the pool. Middle GA Aquatics strives to instill an understanding of, and appreciation for, such concepts as high self-esteem, personal accountability, self-discipline, goal setting and goal achievement.We know that not every swimmer will be an Olympian, but they can all learn, internalize and live the Olympic Ideals of vision, focus, persistence, commitment and discipline. These principles, more than any gold medal or national record, will help each ch
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Swim Lessons expense
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Contract Labor
IRS990/OtherExpensesGrp/Desc3Swim meet expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt059368
IRS990/OtherExpensesGrp/ProgramServicesAmt154089
IRS990/OtherExpensesGrp/ProgramServicesAmt230069
IRS990/OtherExpensesGrp/ProgramServicesAmt325830
IRS990/OtherExpensesGrp/TotalAmt059368
IRS990/OtherExpensesGrp/TotalAmt154089
IRS990/OtherExpensesGrp/TotalAmt230069
IRS990/OtherExpensesGrp/TotalAmt325830
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt012675
IRS990/OtherSalariesAndWagesGrp/TotalAmt012675
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Pool Activities
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0238353
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0238353
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0129661
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0211496
IRS990/PYProgramServiceRevenueAmt0135942
IRS990/PYRevenuesLessExpensesAmt09756
IRS990/PYSalariesCompEmpBnftPaidAmt044351
IRS990/PYTotalExpensesAmt0255847
IRS990/PYTotalRevenueAmt0265603
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-4009
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0108223
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0104214
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt058013
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0129661
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0141825
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0117020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0105856
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0552375
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0552375
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt058013
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0129661
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0141825
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0117020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0105856
IRS990ScheduleA/Total509Grp/TotalAmt0552375
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt058013
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0129661
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0141825
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0117020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0105856
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0552375
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt026875
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015819
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042694
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026875
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Treasurer reviews a draft copy of the Form 990 with the Board before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board reviews compensation annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews compensation annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank charges: Column (A) - Total = $374; Column (B) - Program Services = $0; Column (C) - Management & General = $374; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Banquet expense: Column (A) - Total = $1681; Column (B) - Program Services = $1681; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Coach Training: Column (A) - Total = $1614; Column (B) - Program Services = $1614; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Credit card fees : Column (A) - Total = $1462; Column (B) - Program Services = $1462; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dues and subcriptions: Column (A) - Total = $5821; Column (B) - Program Services = $0; Column (C) - Management & General = $5821; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Interest: Column (A) - Total = $189; Column (B) - Program Services = $0; Column (C) - Management & General = $189; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Miscellaneous expense: Column (A) - Total = $406; Column (B) - Program Services = $406; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Pool supplies & expense: Column (A) - Total = $14326; Column (B) - Program Services = $14326; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Postage and Shipping: Column (A) - Total = $168; Column (B) - Program Services = $0; Column (C) - Management & General = $168; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Refunds: Column (A) - Total = $1210; Column (B) - Program Services = $1210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Registration expense: Column (A) - Total = $1899; Column (B) - Program Services = $1899; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Repairs & Maintenance: Column (A) - Total = $10983; Column (B) - Program Services = $10983; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0109575
IRS990/TotalAssetsEOYAmt0105404
IRS990/TotalAssetsGrp/BOYAmt0109575
IRS990/TotalAssetsGrp/EOYAmt0105404
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058013
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020591
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0279784
IRS990/TotalFunctionalExpensesGrp/TotalAmt0300375
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01352
IRS990/TotalLiabilitiesEOYAmt01190
IRS990/TotalLiabilitiesGrp/BOYAmt01352
IRS990/TotalLiabilitiesGrp/EOYAmt01190
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0108223
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0104214
IRS990/TotalProgramServiceExpensesAmt0279784
IRS990/TotalProgramServiceRevenueAmt0238353
IRS990/TotalReportableCompFromOrgAmt043500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0238353
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0296366
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0105404
IRS990/TravelGrp/ProgramServicesAmt06011
IRS990/TravelGrp/TotalAmt06011
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05097 Northside Dr
IRS990/USAddress/CityNm0Macon
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031210
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.swimmacon.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jason Swaim
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Head Coach
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Middle GA Aquatics Inc
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0581627095
ReturnHeader/Filer/PhoneNum04784771228
ReturnHeader/Filer/USAddress/AddressLine1Txt05097 Northside Dr
ReturnHeader/Filer/USAddress/CityNm0Macon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$105,404
Liabilities
$1,190
Net assets
$104,214
Revenue
$296,366
Expenses
$300,375
Net income
-$4,009
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.11$0.82$3.67$3.77$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.14$0.92$3.34$3.61$0.27
2021Detailed filing. Detailed filing data is available for this year.$1.21$0.03$1.18$3.66$3.37$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.13$0.89$2.19$2.34$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.04$2.96$3.00$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.09$2.66$2.56$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.06$0.99$2.47$2.38$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$2.38$2.41$0.04
2015Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$2.07$2.21$0.14
2014Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$2.11$1.66$0.45
2013Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$1.68$1.89$0.22
2012Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$1.50$1.46$0.04
2011Summary only. Only limited summary data is available for this year.$0.89$0.00$0.89$1.90$1.57$0.34