Civic Intelligence

Martin County Swimming Inc

EIN 65-1162665 • 501(c)3 • Stuart, FL

Profile

Support high school swim team

2801 Kanner HighwayStuart, FL 34994

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

23rd percentile

-21%

Higher net margin than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$11,400

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

25th percentile

-29%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-44%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$38,777

Down $15,702 (-29%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$38,777

Down $15,702 (-29%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin23rd percentile

Revenue

Down

$75,389

Down $59,956 (-44%) from 2024

Expenses

Down

$91,091

Down $66,055 (-42%) from 2024

Net Income

Up

-$15,702

Up $6,099 (+28%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$80K$60K$40K$20K$0Assets 2011: $3,476Liabilities 2011: $02011Assets 2012: $6,282Liabilities 2012: $02012Assets 2014: $11,964Net Assets 2014: $11,9642014Assets 2015: $5,925Net Assets 2015: $5,9252015Assets 2016: $10,410Net Assets 2016: $10,4102016Assets 2017: $29,569Net Assets 2017: $29,5692017Assets 2018: $27,321Net Assets 2018: $27,3212018Assets 2019: $33,819Net Assets 2019: $33,8192019Assets 2020: $11,968Net Assets 2020: $11,9682020Assets 2021: $49,486Net Assets 2021: $49,4862021Assets 2022: $73,069Net Assets 2022: $73,0692022Assets 2023: $76,280Net Assets 2023: $76,2802023Assets 2024: $54,479Net Assets 2024: $54,4792024Assets 2025: $38,777Net Assets 2025: $38,7772025

Highlighted filing

2025

Assets$38,777
Liabilities-
Net Assets$38,777
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $56,053Expenses 2011: $55,775Net Income 2011: $2782011Revenue 2012: $62,825Expenses 2012: $60,019Net Income 2012: $2,8062012Revenue 2014: $76,847Expenses 2014: $74,095Net Income 2014: $2,7522014Revenue 2015: $77,184Expenses 2015: $83,223Net Income 2015: -$6,0392015Revenue 2016: $95,739Expenses 2016: $91,254Net Income 2016: $4,4852016Revenue 2017: $115,532Expenses 2017: $96,373Net Income 2017: $19,1592017Revenue 2018: $141,785Expenses 2018: $144,033Net Income 2018: -$2,2482018Revenue 2019: $131,224Expenses 2019: $124,726Net Income 2019: $6,4982019Revenue 2020: $78,795Expenses 2020: $100,646Net Income 2020: -$21,8512020Revenue 2021: $126,907Expenses 2021: $89,389Net Income 2021: $37,5182021Revenue 2022: $146,584Expenses 2022: $123,001Net Income 2022: $23,5832022Revenue 2023: $130,958Expenses 2023: $127,747Net Income 2023: $3,2112023Revenue 2024: $135,345Expenses 2024: $157,146Net Income 2024: -$21,8012024Revenue 2025: $75,389Expenses 2025: $91,091Net Income 2025: -$15,7022025

Highlighted filing

2025

Revenue$75,389
Expenses$91,091
Net Income-$15,702
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,777
Liabilities
-
Net assets
$38,777
Revenue
$75,389
Expenses
$91,091
Net income
-$15,702
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.75$0.91$0.16
2024Detailed filing. Detailed filing data is available for this year.$0.54$0.54$1.35$1.57$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.76$1.31$1.28$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.73$0.73$1.47$1.23$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.49$0.49$1.27$0.89$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.79$1.01$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.34$1.31$1.25$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.27$1.42$1.44$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.30$1.16$0.96$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.96$0.91$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.77$0.83$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.77$0.74$0.03
2012Summary only. Only limited summary data is available for this year.$0.06$0.00$0.63$0.60$0.03
2011Summary only. Only limited summary data is available for this year.$0.03$0.00$0.56$0.56$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$75,389
Mission and Program Overview

Mission

Support high school swim team

Program Services

DescriptionGrantsExpenses
SUPPPORT SWIM TEAM$0$91,091
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES MCCOMBSPresidentPT$16,500-$16,500
Filing and Contact Details

Filer

Filer Name
Martin County Swimming Inc
EIN
65-1162665
Phone
7722191814
Address
2801 KANNER HIGHWAY, STUART, FL 34994

Signing Officer

Name
James Mccombs
Title
President
Phone
7722191814
Signed
2025-10-27

Preparer

Firm
Guest Peavy Guest Cpas Pa
Address
759 SW FEDERAL HWY STE 103, STUART, FL 34994
Preparer
James M Guest
Phone
7722869005
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“OFFICE SUPPLIES 1330.”

Form 990EZ, Part I, Line 16

“BANK FEES 518.”

Form 990EZ, Part I, Line 16

“ENTRY FEES 10823.”

Form 990EZ, Part I, Line 16

“SOFTWARE 1999.”

Form 990EZ, Part I, Line 16

“TRAVEL 3807.”

Form 990EZ, Part I, Line 16

“STORAGE 1441.”

Form 990EZ, Part I, Line 16

“TRAINING 36.”

Form 990EZ, Part I, Line 16

“SUPPLIES 4579.”

Form 990EZ, Part I, Line 16

“PROMOTION 210.”

Form 990EZ, Part I, Line 16

“UNIFORMS 213.”

Form 990EZ, Part I, Line 16

“LICENSES 108.”

Form 990EZ, Part I, Line 16

“POSTAGE”

Form 990EZ, Part I, Line 16

“EVENTS 2000.”

Raw XML Appendix157 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GUEST PEAVY GUEST CPA'S
IRS990EZ/BooksInCareOfDetail/PhoneNum07722869005
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0759 SW FEDERAL HIGHWAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0STUART
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd034994
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt054479
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038777
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt075389
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15702
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt057136
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt054479
IRS990EZ/Form990TotalAssetsGrp/EOYAmt038777
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt075389
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt054479
IRS990EZ/NetAssetsOrFundBalancesEOYAmt038777
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt054479
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt038777
IRS990EZ/OccupancyRentUtltsAndMaintAmt06860
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt016500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES MCCOMBS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt027064
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT HIGH SCHOOL SWIM TEAM
IRS990EZ/PrintingPublicationsPostageAmt031
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPPORT SWIM TEAM
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt091091
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt091091
IRS990EZ/TotalProgramServiceExpensesAmt091091
IRS990EZ/TotalRevenueAmt075389
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt075389
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0135345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0130958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0146584
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0126907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0615183
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0615183
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt075389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0135345
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0130958
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0146584
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0126907
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0615183
IRS990ScheduleA/TotalSupportAmt0615183
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE SUPPLIES 1330.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK FEES 518.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENTRY FEES 10823.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SOFTWARE 1999.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRAVEL 3807.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5STORAGE 1441.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRAINING 36.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES 4579.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROMOTION 210.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UNIFORMS 213.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10LICENSES 108.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11POSTAGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12EVENTS 2000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES MCCOMBS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07722191814
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARTIN COUNTY SWIMMING INC
ReturnHeader/Filer/BusinessNameControlTxt0MART
ReturnHeader/Filer/EIN0651162665
ReturnHeader/Filer/PhoneNum07722191814
ReturnHeader/Filer/USAddress/AddressLine1Txt02801 KANNER HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0STUART
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034994
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205972115
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GUEST PEAVY GUEST CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0759 SW FEDERAL HWY STE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STUART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034994
ReturnHeader/PreparerPersonGrp/PhoneNum07722869005
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M GUEST
ReturnHeader/ReturnTs02025-10-27T07:16:16-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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No mirrored PDF or thumbnail assets are attached yet.