Civic Intelligence

Upper Highlands Swim Club Corp

EIN 61-0598458 • 501(c)7 • Louisville, KY

Profile

Pleasure & recreation for membership

PO Box 20234Louisville, KY 40250-0234

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

28th percentile

-6.1%

Higher net margin than 28% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

38th percentile

-4.0%

Faster asset growth than 38% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

20th percentile

-21%

Faster revenue growth than 20% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$187,695

Up $6,126 (+3.4%) from 2022

Liabilities

Up

$1,435

Up $285 (+25%) from 2022

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue59th percentileNet Margin28th percentile

Revenue

Up

$133,594

Up $34,681 (+35%) from 2022

Expenses

Up

$127,753

Up $17,817 (+16%) from 2022

Net Income

Up

$5,841

Up $16,864 (+153%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$200K$150K$100K$50K$0Assets 2011: $178,982Liabilities 2011: $35,5962011Assets 2012: $181,786Liabilities 2012: $29,3962012Assets 2013: $180,419Liabilities 2013: $30,1972013Assets 2014: $183,320Liabilities 2014: $23,5112014Assets 2015: $179,769Liabilities 2015: $16,9702015Assets 2016: $178,773Liabilities 2016: $9,5852016Assets 2017: $180,696Liabilities 2017: $1,9722017Assets 2018: $179,521Liabilities 2018: $0Net Assets 2018: $179,5212018Assets 2019: $196,463Liabilities 2019: $0Net Assets 2019: $196,4632019Assets 2020: $181,452Liabilities 2020: $0Net Assets 2020: $181,4522020Assets 2021: $191,442Liabilities 2021: $02021Assets 2022: $181,569Liabilities 2022: $1,150Net Assets 2022: $180,4192022Assets 2023: $187,695Liabilities 2023: $1,4352023

Highlighted filing

2023

Assets$187,695
Liabilities$1,435
Net Assets-
Open 2023 Filing

Operations Trend

Revenue Growth20th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $69,284Expenses 2011: $66,794Net Income 2011: $2,4902011Revenue 2012: $76,479Expenses 2012: $67,475Net Income 2012: $9,0042012Revenue 2013: $74,168Expenses 2013: $76,336Net Income 2013: -$2,1682013Revenue 2014: $79,113Expenses 2014: $69,526Net Income 2014: $9,5872014Revenue 2015: $74,800Expenses 2015: $71,810Net Income 2015: $2,9902015Revenue 2016: $80,503Expenses 2016: $74,114Net Income 2016: $6,3892016Revenue 2017: $78,754Expenses 2017: $69,218Net Income 2017: $9,5362017Revenue 2018: $72,175Expenses 2018: $71,378Net Income 2018: $7972018Revenue 2019: $86,656Expenses 2019: $69,714Net Income 2019: $16,9422019Revenue 2020: $4,390Expenses 2020: $19,401Net Income 2020: -$15,0112020Revenue 2021: $30,406Expenses 2021: $20,416Net Income 2021: $9,9902021Revenue 2022: $98,913Expenses 2022: $109,936Net Income 2022: -$11,0232022Revenue 2023: $133,594Expenses 2023: $127,753Net Income 2023: $5,8412023

Highlighted filing

2023

Revenue$133,594
Expenses$127,753
Net Income$5,841
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$187,695
Liabilities
$1,435
Net assets
-
Revenue
$133,594
Expenses
$127,753
Net income
$5,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.88$0.01$1.34$1.28$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.01$1.80$0.99$1.10$0.11
2021Summary only. Only limited summary data is available for this year.$1.91$0.00$0.30$0.20$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.00$1.81$0.04$0.19$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.00$1.96$0.87$0.70$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.00$1.80$0.72$0.71$0.01
2017Summary only. Only limited summary data is available for this year.$1.81$0.02$0.79$0.69$0.10
2016Summary only. Only limited summary data is available for this year.$1.79$0.10$0.81$0.74$0.06
2015Summary only. Only limited summary data is available for this year.$1.80$0.17$0.75$0.72$0.03
2014Summary only. Only limited summary data is available for this year.$1.83$0.24$0.79$0.70$0.10
2013Summary only. Only limited summary data is available for this year.$1.80$0.30$0.74$0.76$0.02
2012Summary only. Only limited summary data is available for this year.$1.82$0.29$0.76$0.67$0.09
2011Summary only. Only limited summary data is available for this year.$1.79$0.36$0.69$0.67$0.02
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 28, 2023
Return Version
2022v4.1
Gross Receipts
$118,982
Mission and Program Overview

Mission

Pleasure & recreation for membership

Program Services

DescriptionGrantsExpenses
PROVIDED SWIMMING POOL AND RECREATIONAL ACTIVITIES FOR THE ENTIRE MEMBERSHIP, BOTH INDIVIDUAL AND FAMILIES. MEMBERSHIP AT 225 MEMBERS PLUS FAMILIES.$0$0
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAURA LEWISPresidentPT$0--
BRIAN SOVERNSTreasurerPT$0--
ANN LEYSecretaryPT$0--
MICHELLE KIRCHNERVice PresidentPT$0--
DYLAN BERRYVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Upper Highlands Swim Club Corp
EIN
61-0598458
Phone
5027094144
Address
PO BOX 20234, LOUISVILLE, KY 40250-0234

Signing Officer

Name
Brian Soverns
Title
Treasurer
Phone
5027094144
Signed
2023-02-28
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 7 - Sales of Inventory

“Income: gross receipts: 13,816. Returns and allowances: 0. Less cost of goods sold: 20,069. Gross profit: -6,253. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 15,656. Cost of labor: 4,413. Materials and supplies: 0. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 20,069.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: fund raising. Amount: 2,584. Description: guest fees & pool rental. Amount: 11,847. Total to form 990-ez, line 8: 14,431.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: dues, permits & licenses. Amount: 959. Description: insurance. Amount: 6,114. Description: bank charges. Amount: 197. Description: taxes. Amount: 8,112. Description: supplies. Amount: 1,735. Description: chemicals. Amount: 11,536. Description: office expenses. Amount: 362. Total to form 990-ez, line 16: 29,015.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: pool. Beg. Of year amount: 97,500. End of year amount: 97,500.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: payroll taxes payable. Beg. Of year amount: 0. End of year amount: 1,150.”

Raw XML Appendix128 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CLUB TREASURER
IRS990EZ/BooksInCareOfDetail/PhoneNum05027094144
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PARKDALE DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040220
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt012822
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02949
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CostOfGoodsSoldAmt020069
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-11023
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0191442
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0181569
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-6253
IRS990EZ/GrossReceiptsAmt0118982
IRS990EZ/GrossReceiptsForPublicUseAmt011847
IRS990EZ/GrossSalesOfInventoryAmt013816
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt081120
IRS990EZ/LandAndBuildingsGrp/EOYAmt081120
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt090735
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0191442
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0180419
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0191442
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0180419
IRS990EZ/OccupancyRentUtltsAndMaintAmt038775
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAURA LEWIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRIAN SOVERNS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANN LEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHELLE KIRCHNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DYLAN BERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt097500
IRS990EZ/OtherAssetsTotalDetail/EOYAmt097500
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt029015
IRS990EZ/OtherRevenueTotalAmt014431
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PLEASURE & RECREATION FOR MEMBERSHIP
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED SWIMMING POOL AND RECREATIONAL ACTIVITIES FOR THE ENTIRE MEMBERSHIP, BOTH INDIVIDUAL AND FAMILIES. MEMBERSHIP AT 225 MEMBERS PLUS FAMILIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt042146
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01150
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0109936
IRS990EZ/TotalRevenueAmt098913
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INCOME: GROSS RECEIPTS: 13,816. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 20,069. GROSS PROFIT: -6,253. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 15,656. COST OF LABOR: 4,413. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 20,069.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: FUND RAISING. AMOUNT: 2,584. DESCRIPTION: GUEST FEES & POOL RENTAL. AMOUNT: 11,847. TOTAL TO FORM 990-EZ, LINE 8: 14,431.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DUES, PERMITS & LICENSES. AMOUNT: 959. DESCRIPTION: INSURANCE. AMOUNT: 6,114. DESCRIPTION: BANK CHARGES. AMOUNT: 197. DESCRIPTION: TAXES. AMOUNT: 8,112. DESCRIPTION: SUPPLIES. AMOUNT: 1,735. DESCRIPTION: CHEMICALS. AMOUNT: 11,536. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 362. TOTAL TO FORM 990-EZ, LINE 16: 29,015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: POOL. BEG. OF YEAR AMOUNT: 97,500. END OF YEAR AMOUNT: 97,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: PAYROLL TAXES PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,150.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN SOVERNS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05027094144
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER HIGHLANDS SWIM CLUB CORP
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0610598458
ReturnHeader/Filer/PhoneNum05027094144
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 20234
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0402500234
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02023-02-28T13:44:01-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRIAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SOVERNS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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