Civic Intelligence

City of Plano Swimmers Inc

EIN 75-1815867 • 501(c)3 • Plano, TX

Profile

We established cops more than 50 years ago to bring a competitive swim team to plano. In just ten years, the team built a national reputation as one of the strongest in texas. Since then, using city pools across plano, cops has continued to train swimmers of all ages, field successful teams, and produce ncaa division i athletes who succeed in swimming and in life as well. In 2016, cops added a learn to swim program for those six years and older and an adult swim proram. The club has had exponential growth and success in teaching children how to swim and be safe in the water and contribute to the health and wellness of our community.

2925 W 15th StPlano, TX 75075

www.planoswimming.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

6.7%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$242,654

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

58th percentile

6.4%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,954,511

Up $117,348 (+6.4%) from 2024

Liabilities

Up

$146

Up $1,335 (+112%) from 2024

Net Assets

Up

$1,954,365

Up $116,013 (+6.3%) from 2024

Revenue

Up

$1,742,768

Up $286,784 (+20%) from 2024

Expenses

Up

$1,626,855

Up $134,048 (+9.0%) from 2024

Net Income

Up

$115,913

Up $152,736 (+415%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $307,679Liabilities 2011: $26,706Net Assets 2011: $280,9732011Assets 2012: $266,432Liabilities 2012: $33,138Net Assets 2012: $233,2942012Assets 2013: $404,463Liabilities 2013: $13,787Net Assets 2013: $390,6762013Assets 2014: $458,759Liabilities 2014: $3,531Net Assets 2014: $455,2282014Assets 2015: $616,956Liabilities 2015: $5,984Net Assets 2015: $610,9722015Assets 2016: $683,251Liabilities 2016: $7,389Net Assets 2016: $675,8622016Assets 2017: $779,400Liabilities 2017: $857Net Assets 2017: $778,5432017Assets 2018: $887,499Liabilities 2018: $4,186Net Assets 2018: $883,3132018Assets 2019: $983,062Liabilities 2019: $1,298Net Assets 2019: $981,7642019Assets 2020: $1,077,129Liabilities 2020: $133,093Net Assets 2020: $944,0362020Assets 2021: $1,271,272Liabilities 2021: $137,759Net Assets 2021: $1,133,5132021Assets 2022: $1,713,838Liabilities 2022: $208Net Assets 2022: $1,713,6302022Assets 2023: $1,873,170Liabilities 2023: -$2,005Net Assets 2023: $1,875,1752023Assets 2024: $1,837,163Liabilities 2024: -$1,189Net Assets 2024: $1,838,3522024Assets 2025: $1,954,511Liabilities 2025: $146Net Assets 2025: $1,954,3652025

Highlighted filing

2025

Assets$1,954,511
Liabilities$146
Net Assets$1,954,365

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $693,346Expenses 2011: $729,101Net Income 2011: -$35,7552011Revenue 2012: $597,365Expenses 2012: $605,438Net Income 2012: -$8,0732012Revenue 2013: $781,565Expenses 2013: $624,355Net Income 2013: $157,2102013Revenue 2014: $743,909Expenses 2014: $673,328Net Income 2014: $70,5812014Revenue 2015: $922,786Expenses 2015: $767,042Net Income 2015: $155,7442015Revenue 2016: $989,975Expenses 2016: $925,416Net Income 2016: $64,5592016Revenue 2017: $1,036,378Expenses 2017: $933,697Net Income 2017: $102,6812017Revenue 2018: $1,165,676Expenses 2018: $1,060,906Net Income 2018: $104,7702018Revenue 2019: $1,195,808Expenses 2019: $1,097,357Net Income 2019: $98,4512019Revenue 2020: $1,007,471Expenses 2020: $1,045,199Net Income 2020: -$37,7282020Revenue 2021: $1,232,587Expenses 2021: $1,043,110Net Income 2021: $189,4772021Revenue 2022: $1,678,096Expenses 2022: $1,097,979Net Income 2022: $580,1172022Revenue 2023: $1,345,219Expenses 2023: $1,183,674Net Income 2023: $161,5452023Revenue 2024: $1,455,984Expenses 2024: $1,492,807Net Income 2024: -$36,8232024Revenue 2025: $1,742,768Expenses 2025: $1,626,855Net Income 2025: $115,9132025

Highlighted filing

2025

Revenue$1,742,768
Expenses$1,626,855
Net Income$115,913

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$1.74$1.63$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$1.46$1.49$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.88$1.35$1.18$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$1.68$1.10$0.58
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.14$1.13$1.23$1.04$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.08$0.13$0.94$1.01$1.05$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$1.20$1.10$0.10
2018Summary only. Only limited summary data is available for this year.$0.89$0.00$0.88$1.17$1.06$0.10
2017Summary only. Only limited summary data is available for this year.$0.78$0.00$0.78$1.04$0.93$0.10
2016Summary only. Only limited summary data is available for this year.$0.68$0.01$0.68$0.99$0.93$0.06
2015Summary only. Only limited summary data is available for this year.$0.62$0.01$0.61$0.92$0.77$0.16
2014Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.74$0.67$0.07
2013Summary only. Only limited summary data is available for this year.$0.40$0.01$0.39$0.78$0.62$0.16
2012Summary only. Only limited summary data is available for this year.$0.27$0.03$0.23$0.60$0.61$0.01
2011Summary only. Only limited summary data is available for this year.$0.31$0.03$0.28$0.69$0.73$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,758,651
Mission and Program Overview

Mission

Swimming lessons and swim meets.

We believe all swimmers can meet their personal goals through motivation and hard work. We also believe that the work ethic swimmers build with the city of plano swimmers (cops) carries over to help swimmers succeed in all aspects of their lives. A core part of our mission is to develop good citizens through the sport of swimming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,411,796$1,380,801▼ $30,995
Cash and Non-Interest-Bearing Accounts$272,788$121,648▼ $151,140
Inventories for Sale or Use$1,237$1,967▲ $730
Other Notes and Loans Receivable, Net-$1,200-
Land, Buildings, and Equipment, Net$0$891▲ $891
Accounts Receivable$-100$0▲ $100
Total Assets$1,837,163$1,954,511▲ $117,348
Other Assets Total$151,442$448,004▲ $296,562
Liabilities
Accounts Payable and Accrued Expenses$-1,189$146▲ $1,335
Total Liabilities$-1,189$146▲ $1,335
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,651,071$1,805,784▲ $154,713
Net Assets With Donor Restrictions$187,281$148,581▼ $38,700
Total Net Assets Fund Balance$1,838,352$1,954,365▲ $116,013
Total Liabilities and Net Assets / Fund Balance$1,837,163$1,954,511▲ $117,348

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$891$59,345$60,236
Other Land Buildings$0$11,311$11,311
Other Assets Org$52,399--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara RoselliExecutive DirectorFT$121,327$121,327$242,654
Roland DavisHead CoachFT$120,710$120,710$241,420

Board Members and Trustees

NameTitle
Julia WiblinPresident
Clay CallanMember at Large
Rodrigo PereiraMember at Large
Jessica CostakesSecretary
Iris BocanegraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,318,998
Program Service Revenue
$326,980
Investment Income
$37,705
Other Revenue
$59,085
All Other Contributions
$69,968
Change in Net Assets
$115,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,150,112
Other Expenses$476,743
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,005,660--$1,005,660
Payroll Taxes$73,406--$73,406
Fees for Services Other-$71,833-$71,833
Other Employee Benefits$67,035--$67,035
Other Expenses$56,698$54,780-$54,780
All Other Expenses$50,262--$50,262
Occupancy-$32,728-$32,728
Travel$25,207--$25,207
Insurance-$8,929-$8,929
Office Expenses-$5,997-$5,997
Advertising$4,609--$4,609
Pension Plan Contributions$4,011--$4,011
Conferences and Meetings$42$2,028-$2,070
Depreciation Depletion$1,895--$1,895
Fees for Services Accounting-$1,600-$1,600
Total Functional Expenses$1,448,960$177,895$0$1,626,855
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$62,555
Fundraising Direct Expenses$6,312
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fundraiser$24,048$24,048$6,113$17,935
Fall Fundraiser$4,130$4,130$199$3,931
Total Events$62,555$62,555$6,312$56,243
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members. Bylaws article 200, section 200.1 provides as follows: "athlete member: an athlete member is an individual who participates or competes in the sport of swimming and is in good standing as an individual member of cops, inc and usa swimming." athlete members are non-voting members of cops, inc. Article 200, section 200.2 further provides: "non-athlete members: parents or guardians of active athlete members." all non-athlete members are voting members cops, inc.

Form 990, Part VI, Section A, Line 7A

The governing body is the executive committee. They are elected by the membership body. Bylaws article 300, section 300.1 provides as follows: "executive committee: the governing body of the organization shall consist of a five (5) person elected executive committee elected by the membership at the june general memebership meeting. Members of the executive committee may not be members of, nor have other family member athletes who actively participate on other usas affiliated teams with programs offered by cops within the geographical boundaries of the north texas lsc.

Form 990, Part VI, Section A, Line 7B

The by-laws state that a general membership meeting consisting of 2/3 of the membership be present to amend or change. Bylaws article 1000, section 1000.2 provides as follows: "amendment of bylaws: the bylaws may be amended at any general membership meeting by two-thirds (2/3) vote of the voting members present, provided notice of the amendments has been given to the members at least ten (10) days prior to such meeting. Article 1000, section 1000.3 further provides: dissolution: cops, inc may be dissolved only upon a two-thirds (2/3) vote of all the voting members of cops, inc."

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

Provided to all board members prior to filing.

Form 990, Part VI, Section B, Line 15B

Bylaws article 300.2 provides, in part, as follows: "the board shall conduct a performance review of the head coach annually at which time compensation adjustments will be considered in compliance with any employment contract." the head coaching position is subject to a written contract. Additionally, other full time coaching positions are reviewed annually and are subject to the review requirements as set forth in the personnel policies and procedures which provides, in part, as follows: "the head coach acting under the supervision of the board of directors of cops, inc shall be charged with various position responsibilities, including but not limited to; conduct annual evaluations of head age group coach and ensure that such evaluations are completed on all other assistant coaches (full time). Such evaluations must be documented using the cops, inc coach's performance review form."

Form 990, Part VI, Section C, Line 19

Made available upon request.

Filing and Contact Details

Filer

Filer Name
City of Plano Swimmers Inc
EIN
75-1815867
Phone
9723987946
Address
2925 W 15TH ST, PLANO, TX 75075

Signing Officer

Name
Julia Wiblin
Title
President
Phone
9723987946
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julia Wiblin
Formed
1982
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
52
Volunteers
376

Preparer

Firm
Bland Garvey Pc
Address
2600 N CENTRAL EXPY 550, RICHARDSON, TX 75080-2007
Preparer
Laura Zerger
Phone
9722312503
Raw XML AppendixShowing 400 of 458 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
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IRS990/ActivityOrMissionDesc0WE BELIEVE ALL SWIMMERS CAN MEET THEIR PERSONAL GOALS THROUGH MOTIVATION AND HARD WORK. WE ALSO BELIEVE THAT THE WORK ETHIC SWIMMERS BUILD WITH THE CITY OF PLANO SWIMMERS (COPS) CARRIES OVER TO HELP SWIMMERS SUCCEED IN ALL ASPECTS OF THEIR LIVES. A CORE PART OF OUR MISSION IS TO DEVELOP GOOD CITIZENS THROUGH THE SPORT OF SWIMMING.
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IRS990/Desc0WE ESTABLISHED COPS MORE THAN 50 YEARS AGO TO BRING A COMPETITIVE SWIM TEAM TO PLANO. IN JUST TEN YEARS, THE TEAM BUILT A NATIONAL REPUTATION AS ONE OF THE STRONGEST IN TEXAS. SINCE THEN, USING CITY POOLS ACROSS PLANO, COPS HAS CONTINUED TO TRAIN SWIMMERS OF ALL AGES, FIELD SUCCESSFUL TEAMS, AND PRODUCE NCAA DIVISION I ATHLETES WHO SUCCEED IN SWIMMING AND IN LIFE AS WELL. IN 2016, COPS ADDED A LEARN TO SWIM PROGRAM FOR THOSE SIX YEARS AND OLDER AND AN ADULT SWIM PRORAM. THE CLUB HAS HAD EXPONENTIAL GROWTH AND SUCCESS IN TEACHING CHILDREN HOW TO SWIM AND BE SAFE IN THE WATER AND CONTRIBUTE TO THE HEALTH AND WELLNESS OF OUR COMMUNITY.
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IRS990/LocalChaptersInd00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE ESTABLISHED COPS MORE THAN 50 YEARS AGO TO BRING A COMPETITIVE SWIM TEAM TO PLANO. IN JUST TEN YEARS, THE TEAM BUILT A NATIONAL REPUTATION AS ONE OF THE STRONGEST IN TEXAS. SINCE THEN, USING CITY POOLS ACROSS PLANO, COPS HAS CONTINUED TO TRAIN SWIMMERS OF ALL AGES, FIELD SUCCESSFUL TEAMS, AND PRODUCE NCAA DIVISION I ATHLETES WHO SUCCEED IN SWIMMING AND IN LIFE AS WELL. IN 2016, COPS ADDED A LEARN TO SWIM PROGRAM FOR THOSE SIX YEARS AND OLDER AND AN ADULT SWIM PRORAM. THE CLUB HAS HAD EXPONENTIAL GROWTH AND SUCCESS IN TEACHING CHILDREN HOW TO SWIM AND BE SAFE IN THE WATER AND CONTRIBUTE TO THE HEALTH AND WELLNESS OF OUR COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/TotalAmt05997
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0AQUATICS FACILITIES REN
IRS990/OtherExpensesGrp/Desc1OPERATING EXPENSE
IRS990/OtherExpensesGrp/Desc2SWIM MEETS
IRS990/OtherExpensesGrp/Desc3BANK & CREDIT CARD FEES
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IRS990/OtherExpensesGrp/ProgramServicesAmt097970
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IRS990/PayrollTaxesGrp/ProgramServicesAmt073406
IRS990/PayrollTaxesGrp/TotalAmt073406
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04011
IRS990/PensionPlanContributionsGrp/TotalAmt04011
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JULIA WIBLIN
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IRS990/ProgramServiceRevenueGrp/Desc2VOLUNTEER OPTION INCOM
IRS990/ProgramServiceRevenueGrp/Desc3SPLASH FEES
IRS990/ProgramServiceRevenueGrp/Desc4PRIVATE SWIM LESSONS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46125
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IRS990/PYOtherRevenueAmt038918
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IRS990/PYRevenuesLessExpensesAmt0-36823
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IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0115913
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0329822
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01411796
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01380801
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0242278
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0169232
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0159204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0177142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0112823
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0860679
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt037705
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt041443
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018895
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07518
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02448
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0108009
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01415714
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01217829
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01107974
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01163956
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0928758
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05834231
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt037705
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt041443
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018895
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07518
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02448
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0108009
IRS990ScheduleA/InvestmentIncomeCYPct00.01590
IRS990ScheduleA/InvestmentIncomePYPct00.01270
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98410
IRS990ScheduleA/PublicSupportPY509Pct00.98730
IRS990ScheduleA/PublicSupportTotal509Amt06694910
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01657992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01387061
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01267178
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01341098
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01041581
IRS990ScheduleA/Total509Grp/TotalAmt06694910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01695697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01428504
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01286073
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01348616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01044029
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06802919
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0891
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059345
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060236
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0395605
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt152399
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RENT DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011311
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011311
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0891
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0448004
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06312
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FALL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024048
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt04130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt034377
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt062555
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024048
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt04130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt034377
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt062555
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt056243
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06312
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06113
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0199
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS. BYLAWS ARTICLE 200, SECTION 200.1 PROVIDES AS FOLLOWS: "ATHLETE MEMBER: AN ATHLETE MEMBER IS AN INDIVIDUAL WHO PARTICIPATES OR COMPETES IN THE SPORT OF SWIMMING AND IS IN GOOD STANDING AS AN INDIVIDUAL MEMBER OF COPS, INC AND USA SWIMMING." ATHLETE MEMBERS ARE NON-VOTING MEMBERS OF COPS, INC. ARTICLE 200, SECTION 200.2 FURTHER PROVIDES: "NON-ATHLETE MEMBERS: PARENTS OR GUARDIANS OF ACTIVE ATHLETE MEMBERS." ALL NON-ATHLETE MEMBERS ARE VOTING MEMBERS COPS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY IS THE EXECUTIVE COMMITTEE. THEY ARE ELECTED BY THE MEMBERSHIP BODY. BYLAWS ARTICLE 300, SECTION 300.1 PROVIDES AS FOLLOWS: "EXECUTIVE COMMITTEE: THE GOVERNING BODY OF THE ORGANIZATION SHALL CONSIST OF A FIVE (5) PERSON ELECTED EXECUTIVE COMMITTEE ELECTED BY THE MEMBERSHIP AT THE JUNE GENERAL MEMEBERSHIP MEETING. MEMBERS OF THE EXECUTIVE COMMITTEE MAY NOT BE MEMBERS OF, NOR HAVE OTHER FAMILY MEMBER ATHLETES WHO ACTIVELY PARTICIPATE ON OTHER USAS AFFILIATED TEAMS WITH PROGRAMS OFFERED BY COPS WITHIN THE GEOGRAPHICAL BOUNDARIES OF THE NORTH TEXAS LSC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BY-LAWS STATE THAT A GENERAL MEMBERSHIP MEETING CONSISTING OF 2/3 OF THE MEMBERSHIP BE PRESENT TO AMEND OR CHANGE. BYLAWS ARTICLE 1000, SECTION 1000.2 PROVIDES AS FOLLOWS: "AMENDMENT OF BYLAWS: THE BYLAWS MAY BE AMENDED AT ANY GENERAL MEMBERSHIP MEETING BY TWO-THIRDS (2/3) VOTE OF THE VOTING MEMBERS PRESENT, PROVIDED NOTICE OF THE AMENDMENTS HAS BEEN GIVEN TO THE MEMBERS AT LEAST TEN (10) DAYS PRIOR TO SUCH MEETING. ARTICLE 1000, SECTION 1000.3 FURTHER PROVIDES: DISSOLUTION: COPS, INC MAY BE DISSOLVED ONLY UPON A TWO-THIRDS (2/3) VOTE OF ALL THE VOTING MEMBERS OF COPS, INC."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BYLAWS ARTICLE 300.2 PROVIDES, IN PART, AS FOLLOWS: "THE BOARD SHALL CONDUCT A PERFORMANCE REVIEW OF THE HEAD COACH ANNUALLY AT WHICH TIME COMPENSATION ADJUSTMENTS WILL BE CONSIDERED IN COMPLIANCE WITH ANY EMPLOYMENT CONTRACT." THE HEAD COACHING POSITION IS SUBJECT TO A WRITTEN CONTRACT. ADDITIONALLY, OTHER FULL TIME COACHING POSITIONS ARE REVIEWED ANNUALLY AND ARE SUBJECT TO THE REVIEW REQUIREMENTS AS SET FORTH IN THE PERSONNEL POLICIES AND PROCEDURES WHICH PROVIDES, IN PART, AS FOLLOWS: "THE HEAD COACH ACTING UNDER THE SUPERVISION OF THE BOARD OF DIRECTORS OF COPS, INC SHALL BE CHARGED WITH VARIOUS POSITION RESPONSIBILITIES, INCLUDING BUT NOT LIMITED TO; CONDUCT ANNUAL EVALUATIONS OF HEAD AGE GROUP COACH AND ENSURE THAT SUCH EVALUATIONS ARE COMPLETED ON ALL OTHER ASSISTANT COACHES (FULL TIME). SUCH EVALUATIONS MUST BE DOCUMENTED USING THE COPS, INC COACH'S PERFORMANCE REVIEW FORM."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01837163
IRS990/TotalAssetsEOYAmt01954511
IRS990/TotalAssetsGrp/BOYAmt01837163
IRS990/TotalAssetsGrp/EOYAmt01954511
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01318998
IRS990/TotalEmployeeCnt052
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01448960
IRS990/TotalFunctionalExpensesGrp/TotalAmt01626855
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0-1189
IRS990/TotalLiabilitiesGrp/EOYAmt0146
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01838352

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