Civic Intelligence

Western Sonoma County Swimmers

EIN 68-0120237 • 501(c)3 • Sebastopol, CA

Profile

Management of the public swimming pool in Sebastopol, CA and sponsorship of swimming related activities.

PO Box 122Sebastopol, CA 95473

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

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

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

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

Net Margin

44th percentile

1.6%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

-0.2%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$272,460

Up $11,362 (+4.4%) from 2023

Liabilities

Up

$3,760

Up $2,630 (+233%) from 2023

Net Assets

Up

$268,700

Up $8,732 (+3.4%) from 2023

Revenue

Up

$530,312

Up $54,482 (+11%) from 2023

Expenses

Up

$521,580

Up $33,334 (+6.8%) from 2023

Net Income

Up

$8,732

Up $21,148 (+170%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $296,757Liabilities 2011: $580Net Assets 2011: $296,1772011Assets 2012: $340,944Liabilities 2012: $108Net Assets 2012: $340,8362012Assets 2013: $348,626Liabilities 2013: $657Net Assets 2013: $347,9692013Assets 2014: $395,349Liabilities 2014: $872Net Assets 2014: $394,4772014Assets 2015: $402,548Liabilities 2015: $1,200Net Assets 2015: $401,3482015Assets 2016: $295,017Liabilities 2016: $1,389Net Assets 2016: $293,6282016Assets 2017: $338,975Liabilities 2017: $1,436Net Assets 2017: $337,5392017Assets 2018: $172,194Liabilities 2018: $118Net Assets 2018: $172,0762018Assets 2019: $194,622Liabilities 2019: $229Net Assets 2019: $194,3932019Assets 2020: $216,811Liabilities 2020: $2,251Net Assets 2020: $214,5602020Assets 2021: $359,184Liabilities 2021: $1,130Net Assets 2021: $358,0542021Assets 2022: $273,522Liabilities 2022: $1,138Net Assets 2022: $272,3842022Assets 2023: $261,098Liabilities 2023: $1,130Net Assets 2023: $259,9682023Assets 2024: $272,460Liabilities 2024: $3,760Net Assets 2024: $268,7002024

Highlighted filing

2024

Assets$272,460
Liabilities$3,760
Net Assets$268,700

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $276,453Expenses 2011: $268,290Net Income 2011: $8,1632011Revenue 2012: $319,410Expenses 2012: $274,751Net Income 2012: $44,6592012Revenue 2013: $304,968Expenses 2013: $297,835Net Income 2013: $7,1332013Revenue 2014: $352,582Expenses 2014: $306,074Net Income 2014: $46,5082014Revenue 2015: $332,649Expenses 2015: $318,421Net Income 2015: $14,2282015Revenue 2016: $373,603Expenses 2016: $347,392Net Income 2016: $26,2112016Revenue 2017: $386,007Expenses 2017: $342,096Net Income 2017: $43,9112017Revenue 2018: $366,504Expenses 2018: $531,967Net Income 2018: -$165,4632018Revenue 2019: $379,707Expenses 2019: $357,390Net Income 2019: $22,3172019Revenue 2020: $345,121Expenses 2020: $324,954Net Income 2020: $20,1672020Revenue 2021: $528,800Expenses 2021: $385,306Net Income 2021: $143,4942021Revenue 2022: $412,865Expenses 2022: $498,535Net Income 2022: -$85,6702022Revenue 2023: $475,830Expenses 2023: $488,246Net Income 2023: -$12,4162023Revenue 2024: $530,312Expenses 2024: $521,580Net Income 2024: $8,7322024

Highlighted filing

2024

Revenue$530,312
Expenses$521,580
Net Income$8,732

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$0.04$2.69$5.30$5.22$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.61$0.01$2.60$4.76$4.88$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.74$0.01$2.72$4.13$4.99$0.86
2021Detailed filing. Detailed filing data is available for this year.$3.59$0.01$3.58$5.29$3.85$1.43
2020Detailed filing. Detailed filing data is available for this year.$2.17$0.02$2.15$3.45$3.25$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.94$3.80$3.57$0.22
2018Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$3.67$5.32$1.65
2017Detailed filing. Detailed filing data is available for this year.$3.39$0.01$3.38$3.86$3.42$0.44
2016Detailed filing. Detailed filing data is available for this year.$2.95$0.01$2.94$3.74$3.47$0.26
2015Detailed filing. Detailed filing data is available for this year.$4.03$0.01$4.01$3.33$3.18$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.95$0.01$3.94$3.53$3.06$0.47
2013Summary only. Only limited summary data is available for this year.$3.49$0.01$3.48$3.05$2.98$0.07
2012Summary only. Only limited summary data is available for this year.$3.41$0.00$3.41$3.19$2.75$0.45
2011Summary only. Only limited summary data is available for this year.$2.97$0.01$2.96$2.76$2.68$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$530,312
Mission and Program Overview

Mission

Management of the public swimming pool in Sebastopol, CA and sponsorship of swimming related activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$99,857$157,187▲ $57,330
Cash and Non-Interest-Bearing Accounts$141,220$106,033▼ $35,187
Land, Buildings, and Equipment, Net$11,470$9,090▼ $2,380
Accounts Receivable$8,551$150▼ $8,401
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$261,098$272,460▲ $11,362
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,130$3,760▲ $2,630
Total Liabilities$1,130$3,760▲ $2,630
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$259,968$268,700▲ $8,732
Total Net Assets Fund Balance$259,968$268,700▲ $8,732
Total Liabilities and Net Assets / Fund Balance$261,098$272,460▲ $11,362

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,090$62,255$71,345
Compensation and Service Providers

Board Members and Trustees

NameTitle
Milo ZarakovPresident
Chris SmithVice President
Helen HanselDirector
Karen WeddleSecretary
Linda HartigTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,824
Program Service Revenue
$458,683
Investment Income
$5,276
Other Revenue
$17,529
All Other Contributions
$48,824
Change in Net Assets
$8,732
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$328,621
Other Expenses$192,959
Total Fundraising Expense$29,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Pension Plan Contributions$199,883$70,187$24,396$294,466
Payroll Taxes$20,763$7,291$2,534$30,588
All Other Expenses$13,003$7,197$608$20,808
Office Expenses$1,669$7,788$1,669$11,126
Other Expenses$30,232$9,915-$9,915
Depreciation Depletion$5,441--$5,441
Insurance$3,427$1,203$418$5,048
Other Employee Benefits$2,421$850$296$3,567
Travel$513--$513
Total Functional Expenses$373,076$118,583$29,921$521,580
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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

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

The Organization's treasurer and president review Form 990 before it's submitted.

Form 990, Part VI, Section C, Line 19

The Organization's governing documents, policies,and financial statements are available by appointment.

Filing and Contact Details

Filer

Filer Name
Western Sonoma County Swimmers
EIN
68-0120237
Address
PO Box 122, Sebastopol, CA 95473

Signing Officer

Name
Milo Zarakov
Title
President
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
61
Volunteers
5

Preparer

Firm
Mark R McDonell CPA
Address
511 Humboldt Street, Santa Rosa, CA 95404
Preparer
Mark McDonell
Phone
7075269621
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02093
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0165601
IRS990/PYOtherRevenueAmt010111
IRS990/PYProgramServiceRevenueAmt0446809
IRS990/PYRevenuesLessExpensesAmt0-12416
IRS990/PYSalariesCompEmpBnftPaidAmt0322645
IRS990/PYTotalExpensesAmt0488246
IRS990/PYTotalRevenueAmt0475830
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08732
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099857
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157187
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt048824
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt016817
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt012047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt015894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0117001
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05276
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02093
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt077
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02086
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09595
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0458683
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0446809
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0388162
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0462069
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0271432
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02027155
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02093
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02086
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09595
IRS990ScheduleA/InvestmentIncomeCYPct00.00420
IRS990ScheduleA/InvestmentIncomePYPct00.00350
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt017529
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt010111
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt012579
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt050753
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt048184
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0139156
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93310
IRS990ScheduleA/PublicSupportPY509Pct00.93600
IRS990ScheduleA/PublicSupportTotal509Amt02139459
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt04697
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt04697
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt04697
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt04697
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0507507
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0463626
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0400209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0477963
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0294851
IRS990ScheduleA/Total509Grp/TotalAmt02144156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0530312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0475830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0412865
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0528779
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0345121
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02292907
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09090
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062255
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt071345
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09090
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization's treasurer and president review Form 990 before it's submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's governing documents, policies,and financial statements are available by appointment.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0261098
IRS990/TotalAssetsEOYAmt0272460
IRS990/TotalAssetsGrp/BOYAmt0261098
IRS990/TotalAssetsGrp/EOYAmt0272460
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048824
IRS990/TotalEmployeeCnt061
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt029921
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0118583
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0373076
IRS990/TotalFunctionalExpensesGrp/TotalAmt0521580
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01130
IRS990/TotalLiabilitiesEOYAmt03760
IRS990/TotalLiabilitiesGrp/BOYAmt01130
IRS990/TotalLiabilitiesGrp/EOYAmt03760
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0259968
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0268700
IRS990/TotalProgramServiceExpensesAmt0373076
IRS990/TotalProgramServiceRevenueAmt0458683
IRS990/TotalRevenueGrp/ExclusionAmt05276
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0476212
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0530312
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0261098
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272460
IRS990/TravelGrp/ProgramServicesAmt0513
IRS990/TravelGrp/TotalAmt0513
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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