Civic Intelligence

Tidalwaves Swim Society

990 • Fiscal year 2017 • EIN 68-0051388

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 17, 2018

240 Doherty DriveLarkspur, CA 94939

(415) 793-1011

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

60th percentile

7.9%

Higher net margin than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

-3.8%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$138,123

Up $19,417 (+16%) from 2016

Net Assets

Up

$137,999

Up $19,293 (+16%) from 2016

Liabilities

Up

$124

Up $124 from 2016

Revenue

Down

$243,691

Down $9,511 (-3.8%) from 2016

Expenses

Down

$224,398

Down $8,651 (-3.7%) from 2016

Net Income

Down

$19,293

Down $860 (-4.3%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $60,833Liabilities 2011: $1,3122011Assets 2012: $72,946Net Assets 2012: $72,9462012Assets 2013: $86,936Net Assets 2013: $86,9362013Assets 2014: $92,963Net Assets 2014: $92,9632014Assets 2015: $98,553Liabilities 2015: $0Net Assets 2015: $98,5532015Assets 2016: $118,706Liabilities 2016: $0Net Assets 2016: $118,7062016Assets 2017: $138,123Liabilities 2017: $124Net Assets 2017: $137,9992017Assets 2018: $129,317Liabilities 2018: $400Net Assets 2018: $128,9172018Assets 2019: $173,093Net Assets 2019: $173,0932019Assets 2020: $156,153Liabilities 2020: $523Net Assets 2020: $155,6302020Assets 2021: $169,565Liabilities 2021: $489Net Assets 2021: $169,0762021Assets 2022: $228,018Liabilities 2022: $291Net Assets 2022: $227,7272022Assets 2023: $277,570Liabilities 2023: $5,101Net Assets 2023: $272,4692023Assets 2024: $301,589Liabilities 2024: $2,278Net Assets 2024: $299,3112024

Highlighted filing

2017

Assets$138,123
Liabilities$124
Net Assets$137,999

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $110,051Expenses 2011: $101,375Net Income 2011: $8,6762011Revenue 2012: $158,947Expenses 2012: $145,522Net Income 2012: $13,4252012Revenue 2013: $155,373Expenses 2013: $141,383Net Income 2013: $13,9902013Revenue 2014: $161,123Expenses 2014: $155,096Net Income 2014: $6,0272014Revenue 2015: $237,187Expenses 2015: $231,597Net Income 2015: $5,5902015Revenue 2016: $253,202Expenses 2016: $233,049Net Income 2016: $20,1532016Revenue 2017: $243,691Expenses 2017: $224,398Net Income 2017: $19,2932017Revenue 2018: $163,243Expenses 2018: $172,325Net Income 2018: -$9,0822018Revenue 2019: $192,534Expenses 2019: $148,358Net Income 2019: $44,1762019Revenue 2020: $153,285Expenses 2020: $170,748Net Income 2020: -$17,4632020Revenue 2021: $236,273Expenses 2021: $222,827Net Income 2021: $13,4462021Revenue 2022: $341,789Expenses 2022: $283,138Net Income 2022: $58,6512022Revenue 2023: $363,711Expenses 2023: $318,969Net Income 2023: $44,7422023Revenue 2024: $358,453Expenses 2024: $331,611Net Income 2024: $26,8422024

Highlighted filing

2017

Revenue$243,691
Expenses$224,398
Net Income$19,293
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 17, 2018
Return Version
2017v2.2
Gross Receipts
$243,691
Mission and Program Overview

Mission

AMATEUR SWIM TEAM

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$118,706$137,999▲ $19,293
Cash and Non-Interest-Bearing Accounts$111,541$132,703▲ $21,162
Land, Buildings, and Equipment, Net$7,164$5,420▼ $1,744
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$118,706$138,123▲ $19,417
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities-$124-
Total Liabilities$0$124▲ $124
Net Assets / Fund Balance
Total Net Assets Fund Balance$118,706$137,999▲ $19,293
Total Liabilities and Net Assets / Fund Balance$118,706$138,123▲ $19,417

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,420$45,416$50,836
Other Land Buildings-$12,820$12,820
Leasehold Improvements-$493$493
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathy SlaughtPresident
Yoon KeeSecretary
Julie RichardsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$243,677
Investment Income
$14
Other Revenue
$0
Change in Net Assets
$19,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,436
Salaries, Compensation, and Employee Benefits$80,962
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,962--$80,962
All Other Expenses$40,560--$40,560
Occupancy$23,345--$23,345
Other Expenses$9,572--$9,572
Insurance$3,457--$3,457
Advertising$2,019--$2,019
Depreciation Depletion$1,744--$1,744
Fees for Services Accounting$430--$430
Interest$328--$328
Total Functional Expenses$224,398$0$0$224,398
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prior Year Adjustment$124
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Tidalwaves Swim Society
EIN
68-0051388
Phone
4157931011
Address
240 DOHERTY DRIVE, LARKSPUR, CA 94939

Signing Officer

Name
Julie Richards
Title
Treasurer
Signed
2018-03-17
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Cindy Stameroff
Address
6 Bridge St 5, San Anselmo, CA 94960
Preparer
Cindy Stameroff CPA
Phone
4154534751
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

AWARDS BANQUET: Column (A) - Total = $5833; Column (B) - Program Services = $5833; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COACH EXPENSE: Column (A) - Total = $136; Column (B) - Program Services = $136; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CREDIT CARD FEES: Column (A) - Total = $5076; Column (B) - Program Services = $5076; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LAPATHON EXPENSE: Column (A) - Total = $2188; Column (B) - Program Services = $2188; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MARIN SWIM LEAGUE DUES: Column (A) - Total = $3610; Column (B) - Program Services = $3610; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PIZZA CHEER: Column (A) - Total = $2946; Column (B) - Program Services = $2946; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SNACKBAR: Column (A) - Total = $6174; Column (B) - Program Services = $6174; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SPIRIT EVENT: Column (A) - Total = $5834; Column (B) - Program Services = $5834; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES: Column (A) - Total = $6111; Column (B) - Program Services = $6111; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEBSITE/EMAIL: Column (A) - Total = $2652; Column (B) - Program Services = $2652; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML Appendix375 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/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt097576
IRS990ScheduleA/Total509Grp/TotalAmt097576
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt097576
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt097576
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05420
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045416
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050836
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0493
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0493
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012820
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0124
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PRIOR YEAR ADJUSTMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05420
IRS990ScheduleD/TotalLiabilityAmt0124
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AWARDS BANQUET: Column (A) - Total = $5833; Column (B) - Program Services = $5833; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COACH EXPENSE: Column (A) - Total = $136; Column (B) - Program Services = $136; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CREDIT CARD FEES: Column (A) - Total = $5076; Column (B) - Program Services = $5076; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LAPATHON EXPENSE: Column (A) - Total = $2188; Column (B) - Program Services = $2188; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MARIN SWIM LEAGUE DUES: Column (A) - Total = $3610; Column (B) - Program Services = $3610; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PIZZA CHEER: Column (A) - Total = $2946; Column (B) - Program Services = $2946; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SNACKBAR: Column (A) - Total = $6174; Column (B) - Program Services = $6174; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SPIRIT EVENT: Column (A) - Total = $5834; Column (B) - Program Services = $5834; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUPPLIES: Column (A) - Total = $6111; Column (B) - Program Services = $6111; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11WEBSITE/EMAIL: Column (A) - Total = $2652; Column (B) - Program Services = $2652; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0118706
IRS990/TotalAssetsEOYAmt0138123
IRS990/TotalAssetsGrp/BOYAmt0118706
IRS990/TotalAssetsGrp/EOYAmt0138123
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0224398
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224398
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0124
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0124
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118706
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137999
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt018338
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt018338
IRS990/TotalProgramServiceExpensesAmt0224398
IRS990/TotalProgramServiceRevenueAmt0243677
IRS990/TotalRevenueGrp/ExclusionAmt0243691
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243691
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0118706
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0138123
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.gowaves.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE RICHARDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TIDALWAVES SWIM SOCIETY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CO LARKSPUR RECREATION DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0TIDA
ReturnHeader/Filer/EIN0680051388
ReturnHeader/Filer/PhoneNum04157931011
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 DOHERTY DRIVE
ReturnHeader/Filer/USAddress/CityNm0LARKSPUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094939
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461017057
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cindy Stameroff
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06 Bridge St 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Anselmo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094960
ReturnHeader/PreparerPersonGrp/PhoneNum04154534751
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cindy Stameroff CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-03-17T08:12:00-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.02$0.02$2.99$3.58$3.32$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.78$0.05$2.72$3.64$3.19$0.45
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$3.42$2.83$0.59
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.69$2.36$2.23$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.56$1.53$1.71$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.73$1.73$1.93$1.48$0.44
2018Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.63$1.72$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$2.44$2.24$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$2.53$2.33$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.37$2.32$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.93$1.61$1.55$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.87$1.55$1.41$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.73$1.59$1.46$0.13
2011Summary only. Only limited summary data is available for this year.$0.61$0.01$1.10$1.01$0.09