Civic Intelligence

Walnut Creek Masters Swimming Association

990 • Fiscal year 2022 • EIN 68-0038276

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 23, 2023

Organization ProfileN/A
211 Canfield Ctdanville, CA 94526

(925) 943-5856

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.01x

Higher debt load relative to assets than 1% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

1st percentile

-0.01x

Higher debt load relative to revenue than 1% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

37th percentile

-1.3%

Higher net margin than 37% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$103,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 25.2% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

44th percentile

-1.5%

Faster asset growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

28th percentile

-14%

Faster revenue growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets1st percentile

Assets

Down

$334,856

Down $5,109 (-1.5%) from 2021

Net Assets

Down

$338,292

Down $5,116 (-1.5%) from 2021

Liabilities

Up

-$3,436

Up $7 (+0.2%) from 2021

Revenue And Expenses
Liabilities / Revenue1st percentileNet Margin37th percentile

Revenue

Down

$408,880

Down $67,008 (-14%) from 2021

Expenses

Up

$413,996

Up $57,927 (+16%) from 2021

Net Income

Down

-$5,116

Down $124,935 (-104%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $137,273Liabilities 2010: $1,376Net Assets 2010: $135,8972010Assets 2011: $134,889Liabilities 2011: $5,956Net Assets 2011: $128,9332011Assets 2012: $163,142Liabilities 2012: $118Net Assets 2012: $163,0242012Assets 2013: $173,364Liabilities 2013: $0Net Assets 2013: $173,3642013Assets 2014: $179,642Liabilities 2014: $0Net Assets 2014: $179,6422014Assets 2015: $187,946Liabilities 2015: $251Net Assets 2015: $187,6952015Assets 2016: $185,547Liabilities 2016: -$1,280Net Assets 2016: $186,8272016Assets 2017: $181,167Liabilities 2017: -$4,584Net Assets 2017: $185,7512017Assets 2018: $186,018Liabilities 2018: -$5,024Net Assets 2018: $191,0422018Assets 2019: $170,253Liabilities 2019: $798Net Assets 2019: $169,4552019Assets 2020: $220,014Liabilities 2020: -$3,575Net Assets 2020: $223,5892020Assets 2021: $339,965Liabilities 2021: -$3,443Net Assets 2021: $343,4082021Assets 2022: $334,856Liabilities 2022: -$3,436Net Assets 2022: $338,2922022Assets 2023: $404,582Liabilities 2023: -$5,002Net Assets 2023: $409,5842023Assets 2024: $424,294Liabilities 2024: -$4,687Net Assets 2024: $428,9812024

Highlighted filing

2022

Assets$334,856
Liabilities-$3,436
Net Assets$338,292
Open 2022 Filing

Operations Trend

Revenue Growth28th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $128,4202010Expenses 2011: $309,7162011Expenses 2012: $288,7862012Revenue 2013: $309,539Expenses 2013: $299,199Net Income 2013: $10,3402013Revenue 2014: $326,897Expenses 2014: $318,404Net Income 2014: $8,4932014Revenue 2015: $343,497Expenses 2015: $335,444Net Income 2015: $8,0532015Revenue 2016: $335,743Expenses 2016: $336,611Net Income 2016: -$8682016Revenue 2017: $323,197Expenses 2017: $324,273Net Income 2017: -$1,0762017Revenue 2018: $343,628Expenses 2018: $338,337Net Income 2018: $5,2912018Revenue 2019: $317,086Expenses 2019: $333,207Net Income 2019: -$16,1212019Revenue 2020: $415,603Expenses 2020: $361,469Net Income 2020: $54,1342020Revenue 2021: $475,888Expenses 2021: $356,069Net Income 2021: $119,8192021Revenue 2022: $408,880Expenses 2022: $413,996Net Income 2022: -$5,1162022Revenue 2023: $578,768Expenses 2023: $507,476Net Income 2023: $71,2922023Revenue 2024: $535,514Expenses 2024: $516,117Net Income 2024: $19,3972024

Highlighted filing

2022

Revenue$408,880
Expenses$413,996
Net Income-$5,116
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 23, 2023
Return Version
2022v5.0
Gross Receipts
$420,954
Mission and Program Overview

Mission

To provide training & coaching for national and international swimming competitions for adults of all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$318,911$323,800▲ $4,889
Savings and Temporary Cash Investments$21,054$11,056▼ $9,998
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$339,965$334,856▼ $5,109
Other Assets Total-$0-
Liabilities
Other Liabilities$-3,443$-3,436▲ $7
Total Liabilities$-3,443$-3,436▲ $7
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$343,408$338,292▼ $5,116
Total Net Assets Fund Balance$343,408$338,292▼ $5,116
Total Liabilities and Net Assets / Fund Balance$339,965$334,856▼ $5,109
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mike HeaneyCo-head CoachPT$103,000$103,000
Steve StahlCo-head CoachPT$103,000$103,000

Board Members and Trustees

NameTitle
Loren DruzPresident
Heather TiernanVice President
Dean OttatiSecretary
Mike PiazzaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,361
Program Service Revenue
$379,646
Investment Income
$37
Other Revenue
$-1,164
All Other Contributions
$30,361
Change in Net Assets
$-5,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$318,986
Other Expenses$95,010
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$206,000--$206,000
Other Salaries and Wages$75,563--$75,563
Payroll Taxes$22,355--$22,355
Pension Plan Contributions$15,068--$15,068
All Other Expenses$8,027$4,308-$12,335
Other Expenses$3,982$3,040-$3,040
Fees for Services Accounting-$740-$740
Office Expenses-$686-$686
Total Functional Expenses$391,910$22,086$0$413,996
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,074
Fundraising Gross Income$10,910
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
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“NO REVIEW”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Walnut Creek Masters Swimming Associatio
EIN
68-0038276
Address
211 Canfield Ct, danville, CA 94526

Signing Officer

Name
Mike Piazza
Title
Treasurer
Signed
2023-10-23
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
6

Preparer

Firm
Fox & Associates
Address
397 Ray Street, Pleasanton, CA 94566
Preparer
Linda Fox
Phone
9258465913
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

“Other program services 4: swimming saves lives other program services 5: other”

Statement Note 1

“Attachment to form 990schedule apart iiiline 2dhead coach is also an officer. He is paid a salary for his coaching duties.”

Raw XML AppendixShowing 400 of 415 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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IRS990/SavingsAndTempCashInvstGrp/EOYAmt011056
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0394676
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0428361
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0397780
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0287525
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0309471
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01817813
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0130
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0428361
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0397780
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0287525
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0309471
IRS990ScheduleA/Total509Grp/TotalAmt01817813
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0394712
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0428392
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0397802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0287550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0309487
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01817943
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: SWIMMING SAVES LIVES OTHER PROGRAM SERVICES 5: OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ATTACHMENT TO FORM 990SCHEDULE APART IIILINE 2DHEAD COACH IS ALSO AN OFFICER. HE IS PAID A SALARY FOR HIS COACHING DUTIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Statement Note 1
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0334856
IRS990/TotalAssetsGrp/BOYAmt0339965
IRS990/TotalAssetsGrp/EOYAmt0334856
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030361
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022086
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0391910
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413996
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-3443
IRS990/TotalLiabilitiesEOYAmt0-3436
IRS990/TotalLiabilitiesGrp/BOYAmt0-3443
IRS990/TotalLiabilitiesGrp/EOYAmt0-3436
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0343408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0338292
IRS990/TotalOtherProgSrvcExpenseAmt0777
IRS990/TotalOtherProgSrvcGrantAmt01200
IRS990/TotalProgramServiceExpensesAmt0391910
IRS990/TotalProgramServiceRevenueAmt0379646
IRS990/TotalReportableCompFromOrgAmt0206000
IRS990/TotalRevenueGrp/ExclusionAmt0-1164
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0379683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408880
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0339965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0334856
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0211 Canfield Ct
IRS990/USAddress/CityNm0danville
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094526
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
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ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE PIAZZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALNUT CREEK MASTERS SWIMMING ASSOCIATIO
ReturnHeader/Filer/BusinessNameControlTxt0WALN
ReturnHeader/Filer/EIN0680038276
ReturnHeader/Filer/USAddress/AddressLine1Txt0211 Canfield Ct
ReturnHeader/Filer/USAddress/CityNm0danville
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$334,856
Liabilities
-$3,436
Net assets
$338,292
Revenue
$408,880
Expenses
$413,996
Net income
-$5,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.24$0.05$4.29$5.36$5.16$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.05$4.10$5.79$5.07$0.71
2022Detailed filing. Detailed filing data is available for this year.$3.35$0.03$3.38$4.09$4.14$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.03$3.43$4.76$3.56$1.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.04$2.24$4.16$3.61$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.01$1.69$3.17$3.33$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.05$1.91$3.44$3.38$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.05$1.86$3.23$3.24$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.01$1.87$3.36$3.37$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$3.43$3.35$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.00$1.80$3.27$3.18$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.73$0.00$1.73$3.10$2.99$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.00$1.63$2.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.06$1.29$3.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.01$1.36$1.28