Civic Intelligence

Auburn Aquatics Swim Program

EIN 63-0840872 • 501(c)3 • Auburn, AL

Profile

EDUCATIONAL ORGANIZATION

664 Biggio DrAuburn, AL 36849

auburnaquatics.com

Siviq Scores

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

Liabilities / Assets

87th percentile

0.56x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

54th percentile

0.02x

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

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

Net Margin

36th percentile

-1.5%

Higher net margin than 36% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$139,663

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 26.0% of source-year revenue.

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

Asset Growth

15th percentile

-17%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

42nd percentile

1.9%

Faster revenue growth than 42% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$22,294

Down $4,663 (-17%) from 2023

Liabilities

Up

$12,595

Up $3,383 (+37%) from 2023

Net Assets

Down

$9,699

Down $8,046 (-45%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin36th percentile

Revenue

Up

$537,302

Up $10,104 (+1.9%) from 2023

Expenses

Down

$545,348

Down $8,801 (-1.6%) from 2023

Net Income

Up

-$8,046

Up $18,905 (+70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$100K$50K$0-$50KAssets 2010: $4,156Liabilities 2010: $7,470Net Assets 2010: -$3,3142010Assets 2011: $20,745Liabilities 2011: $7,820Net Assets 2011: $12,9252011Assets 2012: $13,511Liabilities 2012: $4,332Net Assets 2012: $9,1792012Assets 2013: $14,049Liabilities 2013: $49,255Net Assets 2013: -$35,2062013Assets 2014: $34,819Liabilities 2014: $3,651Net Assets 2014: $31,1682014Assets 2015: $30,385Liabilities 2015: $2,682Net Assets 2015: $27,7032015Assets 2016: $25,565Liabilities 2016: $5,655Net Assets 2016: $19,9102016Assets 2017: $52,902Liabilities 2017: $10,531Net Assets 2017: $42,3712017Assets 2018: $60,551Liabilities 2018: $11,832Net Assets 2018: $48,7192018Assets 2019: $35,684Liabilities 2019: $1,533Net Assets 2019: $34,1512019Assets 2020: $38,902Liabilities 2020: $67,194Net Assets 2020: -$28,2922020Assets 2021: $28,438Liabilities 2021: $66,813Net Assets 2021: -$38,3752021Assets 2022: $47,859Liabilities 2022: $3,163Net Assets 2022: $44,6962022Assets 2023: $26,957Liabilities 2023: $9,212Net Assets 2023: $17,7452023Assets 2024: $22,294Liabilities 2024: $12,595Net Assets 2024: $9,6992024

Highlighted filing

2024

Assets$22,294
Liabilities$12,595
Net Assets$9,699
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $309,236Expenses 2010: $327,888Net Income 2010: -$18,6522010Revenue 2011: $316,360Expenses 2011: $299,085Net Income 2011: $17,2752011Revenue 2012: $281,535Expenses 2012: $283,866Net Income 2012: -$2,3312012Expenses 2013: $398,4362013Revenue 2014: $416,796Expenses 2014: $350,422Net Income 2014: $66,3742014Revenue 2015: $429,743Expenses 2015: $433,208Net Income 2015: -$3,4652015Revenue 2016: $515,976Expenses 2016: $523,769Net Income 2016: -$7,7932016Revenue 2017: $554,357Expenses 2017: $531,896Net Income 2017: $22,4612017Revenue 2018: $517,519Expenses 2018: $511,090Net Income 2018: $6,4292018Revenue 2019: $549,298Expenses 2019: $563,866Net Income 2019: -$14,5682019Revenue 2020: $321,720Expenses 2020: $384,163Net Income 2020: -$62,4432020Revenue 2021: $268,234Expenses 2021: $278,317Net Income 2021: -$10,0832021Revenue 2022: $538,004Expenses 2022: $454,933Net Income 2022: $83,0712022Revenue 2023: $527,198Expenses 2023: $554,149Net Income 2023: -$26,9512023Revenue 2024: $537,302Expenses 2024: $545,348Net Income 2024: -$8,0462024

Highlighted filing

2024

Revenue$537,302
Expenses$545,348
Net Income-$8,046
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$22,294
Liabilities
$12,595
Net assets
$9,699
Revenue
$537,302
Expenses
$545,348
Net income
-$8,046
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.13$0.10$5.37$5.45$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.09$0.18$5.27$5.54$0.27
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.03$0.45$5.38$4.55$0.83
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.67$0.38$2.68$2.78$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.67$0.28$3.22$3.84$0.62
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.34$5.49$5.64$0.15
2018Summary only. Only limited summary data is available for this year.$0.61$0.12$0.49$5.18$5.11$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.11$0.42$5.54$5.32$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.06$0.20$5.16$5.24$0.08
2015Summary only. Only limited summary data is available for this year.$0.30$0.03$0.28$4.30$4.33$0.03
2014Summary only. Only limited summary data is available for this year.$0.35$0.04$0.31$4.17$3.50$0.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.49$0.35$3.98
2012Summary only. Only limited summary data is available for this year.$0.14$0.04$0.09$2.82$2.84$0.02
2011Summary only. Only limited summary data is available for this year.$0.21$0.08$0.13$3.16$2.99$0.17
2010Summary only. Only limited summary data is available for this year.$0.04$0.07$0.03$3.09$3.28$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Sep 17, 2025
Return Version
2023v6.0
Gross Receipts
$537,302
Mission and Program Overview

Mission

EDUCATIONAL ORGANIZATION

Provide swimming education, age group swim meets, physical training to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$26,957$22,294▼ $4,663
Rtn Earn Endowment Incm Other Fnds$17,745$9,699▼ $8,046
Total Assets$26,957$22,294▼ $4,663
Liabilities
Other Liabilities$9,212$12,595▲ $3,383
Total Liabilities$9,212$12,595▲ $3,383
Net Assets / Fund Balance
Total Net Assets Fund Balance$17,745$9,699▼ $8,046
Total Liabilities and Net Assets / Fund Balance$26,957$22,294▼ $4,663
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeff DellingerPresident, CoachFT$139,663$139,663
Erika KinsaulAge Group Head CoachFT$62,832$62,832
Judy MiddletonSecretaryPT$12,385$12,385

Board Members and Trustees

NameTitle
Adam MiddletonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$277,185
Program Service Revenue
$260,117
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-8,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$331,820
Other Expenses$100,826
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$214,880--$214,880
Benefits to Members$112,702--$112,702
Other Salaries and Wages$92,574--$92,574
Occupancy$52,127--$52,127
Payroll Taxes$24,366--$24,366
Travel$15,461--$15,461
Other Expenses$12,155--$12,155
Information Technology$9,244--$9,244
Office Expenses$3,772--$3,772
Fees for Services Accounting$2,500--$2,500
Insurance$2,500--$2,500
Advertising$400--$400
Total Functional Expenses$545,348$0$0$545,348
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
Local Occupational Tax$9,109
State Income taxes$948
Unemployment Tax$107
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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

Part VI, Line 11B

“A copy of the return has been emailed to the president and then he emails the rest of the board.”

Part VI, Line 19

“No requests for financial documents were made for fye 08-2024”

Part VI, Line 2

“Judy Middleton, Secretary, and Adam Middleton, Treasurer, have a family relationship.”

Filing and Contact Details

Filer

Filer Name
Auburn Aquatics Swim Program
EIN
63-0840872
Phone
3347502380
Address
664 BIGGIO DR, AUBURN, AL 36849

Signing Officer

Name
Jefferson M Dellinger
Title
President
Phone
3347502380
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jefferson M Dellinger
Formed
1983
Legal Domicile
Al
Voting Board Members
3
Independent Board Members
1
Employees
28
Volunteers
100

Preparer

Preparer
Robert C Howard
Phone
2567496098
Raw XML Appendix361 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0527197
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0538004
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0268234
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0321719
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0537302
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IRS990ScheduleD/FederalIncomeTaxLiabilityAmt02431
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0948
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19109
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0State Income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Local Occupational Tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Unemployment Tax
IRS990ScheduleD/TotalLiabilityAmt012595
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN HAS BEEN EMAILED TO THE PRESIDENT AND THEN HE EMAILS THE REST OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REQUESTS FOR FINANCIAL DOCUMENTS WERE MADE FOR FYE 08-2024
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Judy Middleton, Secretary, and Adam Middleton, Treasurer, have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 2
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0545348
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IRS990/USAddress/AddressLine1Txt0841 Whittington St
IRS990/USAddress/CityNm0Auburn
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd0368323682
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ReasonableCauseExplanation/ExplanationTxt0To Whom It May Concern: Pursuant to Treasury Regulations § 301.6651-1(c), we respectfully request abatement of the penalties assessed for the late filing of Form 990 for the above-referenced tax year, based on reasonable cause. Reason the Penalty Was Charged We understand that the daily delinquency penalty was assessed due to the late filing of our Form 990. Reasonable Cause Explanation Our organization experienced unavoidable circumstances that directly led to the delay in filing. Specifically, our longtime accountant became seriously ill and was unable to complete the Form 990. Unfortunately, this illness ultimately resulted in their passing, and due to this unforeseen and distressing situation, the organization was unable to file timely or request an extension. At all times, the organization exercised ordinary business care and prudence. We relied on a professional accountant with years of experience and a history of timely compliance. When it became clear that the return had not been filed, we acted promptly to retain a new accountant. The new accountant has since reviewed our records and successfully completed and submitted the required Form 990. Preventive Measures To ensure timely compliance in the future, we have taken the following corrective steps: We have instituted internal calendar reminders for all filing deadlines. We have implemented a review and accountability process to confirm filings with the preparer at least one month in advance of the due date. We have retained services of a new, reliable accountant and established clear expectations and communication protocols to avoid future lapses. We respectfully request that the IRS consider these facts and find that the organizations failure to timely file was due to reasonable cause and not willful neglect. Declaration Under Penalty of Perjury Under penalties of perjury, I declare that I am authorized to make this request and that, to the best of my knowledge and belief, the statements herein are true, correct, and complete. Sincerely, Jeff Dellinger President, Auburn Aquatics
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jefferson M Dellinger
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03347502380
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AUBURN AQUATICS SWIM PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0AUBU
ReturnHeader/Filer/EIN0630840872
ReturnHeader/Filer/PhoneNum03347502380
ReturnHeader/Filer/USAddress/AddressLine1Txt0664 BIGGIO DR
ReturnHeader/Filer/USAddress/CityNm0AUBURN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036849
ReturnHeader/PreparerPersonGrp/PhoneNum02567496098
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert C Howard
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-18T11:18:57Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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