Civic Intelligence

Kentucky Aquatics

990 • Fiscal year 2014 • EIN 61-1352539

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 13, 2015

Organization ProfileWWW.WILDCATAQUATICS.ORG
Lancaster Aquatics Center ComplexDr No 103Lexington, KY 40506-0219

(859) 257-7946

Siviq Scores

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

Liabilities / Assets

81st percentile

0.18x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$52,500

Higher top officer pay than 93% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

9th percentile

-49%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$77,112

Down $73,860 (-49%) from 2013

Net Assets

Down

$63,174

Down $75,734 (-55%) from 2013

Liabilities

Up

$13,938

Up $1,874 (+16%) from 2013

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin15th percentile

Revenue

Down

$357,174

Down $42,354 (-11%) from 2013

Expenses

Up

$432,908

Up $31,088 (+7.7%) from 2013

Net Income

Down

-$75,734

Down $73,442 (-3204%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$300K$200K$100K$0Assets 2012: $149,929Liabilities 2012: $8,729Net Assets 2012: $141,2002012Assets 2013: $150,972Liabilities 2013: $12,064Net Assets 2013: $138,9082013Assets 2014: $77,112Liabilities 2014: $13,938Net Assets 2014: $63,1742014Assets 2016: $142,468Liabilities 2016: $0Net Assets 2016: $142,4682016Assets 2017: $188,064Liabilities 2017: $0Net Assets 2017: $188,0642017Assets 2018: $236,183Liabilities 2018: $0Net Assets 2018: $236,1832018Assets 2020: $266,585Liabilities 2020: $0Net Assets 2020: $266,5852020Assets 2021: $266,499Liabilities 2021: $438Net Assets 2021: $266,0612021Assets 2022: $224,223Liabilities 2022: $0Net Assets 2022: $224,2232022Assets 2024: $235,896Liabilities 2024: $0Net Assets 2024: $235,8962024

Highlighted filing

2014

Assets$77,112
Liabilities$13,938
Net Assets$63,174
Open 2014 Filing

Operations Trend

Revenue Growth32nd percentile

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

$600K$400K$200K$0-$200KExpenses 2012: $372,4622012Revenue 2013: $399,528Expenses 2013: $401,820Net Income 2013: -$2,2922013Revenue 2014: $357,174Expenses 2014: $432,908Net Income 2014: -$75,7342014Revenue 2016: $449,928Expenses 2016: $356,803Net Income 2016: $93,1252016Revenue 2017: $399,613Expenses 2017: $354,017Net Income 2017: $45,5962017Revenue 2018: $405,531Expenses 2018: $357,412Net Income 2018: $48,1192018Revenue 2020: $234,478Expenses 2020: $286,484Net Income 2020: -$52,0062020Revenue 2021: $279,747Expenses 2021: $290,965Net Income 2021: -$11,2182021Revenue 2022: $348,802Expenses 2022: $379,498Net Income 2022: -$30,6962022Revenue 2024: $439,998Expenses 2024: $424,573Net Income 2024: $15,4252024

Highlighted filing

2014

Revenue$357,174
Expenses$432,908
Net Income-$75,734
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 13, 2015
Return Version
2014v5.0
Gross Receipts
$357,247
Mission and Program Overview

Mission

To operate a community swim team, promote recreational and competitive swimming, support and develop athletes for amateur sports competitions

Wildcat aquatics operates a club swim team.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$138,908$63,174▼ $75,734
Savings and Temporary Cash Investments$80,268$40,268▼ $40,000
Cash and Non-Interest-Bearing Accounts$68,350$34,064▼ $34,286
Land, Buildings, and Equipment, Net$2,354$2,780▲ $426
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$150,972$77,112▼ $73,860
Liabilities
Other Liabilities$6,086$7,960▲ $1,874
Escrow Account Liability$5,978$5,978→ $0
Total Liabilities$12,064$13,938▲ $1,874
Net Assets / Fund Balance
Total Net Assets Fund Balance$138,908$63,174▼ $75,734
Total Liabilities and Net Assets / Fund Balance$150,972$77,112▼ $73,860

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,780$33,802$36,582
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Avery AdamsOfficerFT$52,500$52,500

Board Members and Trustees

NameTitle
Lars JorgensenPresident
Mason NormanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$7,825
Program Service Revenue
$349,422
Investment Income
$-73
Other Revenue
$0
All Other Contributions
$7,825
Change in Net Assets
$-75,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$268,596
Salaries, Compensation, and Employee Benefits$164,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,689--$99,689
Current Officers, Directors, Trustees, and Key Employees$52,500--$52,500
Occupancy$45,800--$45,800
Travel$36,622--$36,622
All Other Expenses$23,716$4,582-$28,298
Payroll Taxes$11,195--$11,195
Other Expenses$7,264--$7,264
Fees for Services Accounting-$4,709-$4,709
Depreciation Depletion$2,572$1,061-$3,633
Insurance$2,303$875-$3,178
Office Expenses$2,003$941-$2,944
Pension Plan Contributions$928--$928
Advertising$875--$875
Total Functional Expenses$420,740$12,168$0$432,908
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$7,960
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
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, Section B, Line 11

“Governing body reviews 990 before signature and filing.”

Form 990, Part VI, Section C, Line 19

“All documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Wildcat Aquatics Inc
EIN
61-1352539
Phone
8592577946
Address
LANCASTER AQUATICS CENTER COMPLEX, DR NO 103, LEXINGTON, KY 40506-0219

Signing Officer

Name
Lars Jorgensen
Title
President
Phone
8592577946
Signed
2015-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lars Jorgensen
Formed
1999
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
43
Volunteers
140

Preparer

Firm
Kinkead & Stilz Pllc
Address
301 EAST MAIN STREET SUITE 800, LEXINGTON, KY 40507
Preparer
Michael Reynolds
Phone
8592962300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Revenue Summary

“The year over year discepancy between contributions and grants (part viii, line 1h) and program service revenue (part viii, line 2g) is due to a change in reporting "coaching dues" as program service revenue beginning in 2014, rather than as contributions. Program service revenue is a more appropriate classification and participants should not be deducting these fees as charitable gifts. This is simply a change in reporting and not a change in the organization's charitable activities. To correspond with this reporting change, the organization changed its support schedule calculation, as well.”

Financial Statement Notes

PART IV, LINE 2B:

“The organization collects a "deposit" from new swimmers up front to ensure it will be paid for services performed even if the swimmer leaves the team.”

Raw XML Appendix376 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
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07960
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION COLLECTS A "DEPOSIT" FROM NEW SWIMMERS UP FRONT TO ENSURE IT WILL BE PAID FOR SERVICES PERFORMED EVEN IF THE SWIMMER LEAVES THE TEAM.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02780
IRS990ScheduleD/TotalLiabilityAmt07960
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOVERNING BODY REVIEWS 990 BEFORE SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE YEAR OVER YEAR DISCEPANCY BETWEEN CONTRIBUTIONS AND GRANTS (PART VIII, LINE 1H) AND PROGRAM SERVICE REVENUE (PART VIII, LINE 2G) IS DUE TO A CHANGE IN REPORTING "COACHING DUES" AS PROGRAM SERVICE REVENUE BEGINNING IN 2014, RATHER THAN AS CONTRIBUTIONS. PROGRAM SERVICE REVENUE IS A MORE APPROPRIATE CLASSIFICATION AND PARTICIPANTS SHOULD NOT BE DEDUCTING THESE FEES AS CHARITABLE GIFTS. THIS IS SIMPLY A CHANGE IN REPORTING AND NOT A CHANGE IN THE ORGANIZATION'S CHARITABLE ACTIVITIES. TO CORRESPOND WITH THIS REPORTING CHANGE, THE ORGANIZATION CHANGED ITS SUPPORT SCHEDULE CALCULATION, AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART I, REVENUE SUMMARY
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0150972
IRS990/TotalAssetsEOYAmt077112
IRS990/TotalAssetsGrp/BOYAmt0150972
IRS990/TotalAssetsGrp/EOYAmt077112
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07825
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012168
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0420740
IRS990/TotalFunctionalExpensesGrp/TotalAmt0432908
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012064
IRS990/TotalLiabilitiesEOYAmt013938
IRS990/TotalLiabilitiesGrp/BOYAmt012064
IRS990/TotalLiabilitiesGrp/EOYAmt013938
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0138908
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt063174
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0327
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0327
IRS990/TotalProgramServiceExpensesAmt0420740
IRS990/TotalProgramServiceRevenueAmt0349422
IRS990/TotalReportableCompFromOrgAmt052500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0349349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0357174
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0140
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0150972
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077112
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt036622
IRS990/TravelGrp/TotalAmt036622
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0LANCASTER AQUATIC CTR COMPLEX DRIVE
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040506
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.WILDCATAQUATICS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LARS JORGENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592577946
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILDCAT AQUATICS INC
ReturnHeader/Filer/BusinessNameControlTxt0WILD
ReturnHeader/Filer/EIN0611352539
ReturnHeader/Filer/PhoneNum08592577946
ReturnHeader/Filer/USAddress/AddressLine1Txt0LANCASTER AQUATICS CENTER COMPLEX
ReturnHeader/Filer/USAddress/AddressLine2Txt0DR NO 103
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0405060219
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311501080
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KINKEAD & STILZ PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 EAST MAIN STREET SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040507
ReturnHeader/PreparerPersonGrp/PhoneNum08592962300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL REYNOLDS
ReturnHeader/ReturnTs02015-07-20T07:37:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$77,112
Liabilities
$13,938
Net assets
$63,174
Revenue
$357,174
Expenses
$432,908
Net income
-$75,734
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.00$2.36$4.40$4.25$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.00$2.24$3.49$3.79$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.00$2.66$2.80$2.91$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.00$2.67$2.34$2.86$0.52
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.00$2.36$4.06$3.57$0.48
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.00$1.88$4.00$3.54$0.46
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$4.50$3.57$0.93
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.14$0.63$3.57$4.33$0.76
2013Detailed filing. Detailed filing data is available for this year.$1.51$0.12$1.39$4.00$4.02$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.09$1.41$3.72