Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 81-4634465 • 501(c)3 • MT Pleasant, SC
Profile
Lowcountry aquatic project swimming is a swimming initiative whose purpose/mission is to save lives by teaching life saving swimming skills to kindergarten and first grade students in the charleston, sc area.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$5,150
Up $2,852 (+124%) from 2020
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$5,150
Up $2,852 (+124%) from 2020
Revenue
Down$62,371
Down $5,045 (-7.5%) from 2020
Expenses
Down$63,635
Down $9,309 (-13%) from 2020
Net Income
Up-$1,264
Up $4,264 (+77%) from 2020
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Lowcountry aquatic project swimming is a swimming initiative whose purpose/mission is to save lives by teaching life saving swimming skills to kindergarten and first grade students in the charleston, sc area.
Lowcountry aquatic project swimming is a swimming initiative whose purpose/mission is to save lives by teaching life saving swimming skills to kindergarten and first grade students in the charleston,sc area.
| Description | Grants | Expenses |
|---|---|---|
| LOWCOUNTRY AQUATIC PROJECT SWIMMING (LAPS) NORMALLY PROVIDES SWIMMING INSTRUCTION FOR APPROXIMATELY 14 KINDERGARTEN AND FIRST GRADE CHILDREN FROM 14 HIGH POVERTY TITLE 1 SCHOOLS WITHIN THE CLOSEST PROXIMITY TO THE SERVING POOLS. WE PROVIDE FREE TRANSPORTATION TO AND FROM SCHOOLS, FREE WATER SAFETY AND SWIMMING INSTRUCTIONS, AND ALL SWIM AIDS (SUITS, CAPS, TOWELS, PROGRAM DIRECTOR). RESTART OF THE PROGRAM IS SCHEDULED DURING THE FALL 2024 SCHOOL SEASON WITH A NEW PROGRAM DIRECTOR. LAPS NORMALLY BEGINS EACH SCHOOL YEAR IN SEPTEMBER FOLLOWING THE CHARLESTON COUNTY SCHOOL DISTRICT YEARLY INSTRUCTIONAL CALENDAR,ENDING IN THE FINAL WEEK OF MAY. INSTRUCTION IS CONDUCTED AT THE CITY OF NORTH CHARLESTON'S DANNY JONES POOL AND THE CITY OF CHARLESTON'S MARTIN LUTHER KING POOL. EMPLOYING THE "SWIM LESSONS UNIVERSITY" CURRICULUM, LESSONS TAKE PLACE EVERY MONDAY THROUGH THURSDAY, WITH FRIDAYS RESERVED FOR MAKEUP DAYS. CHILDREN PARTICIPATE ON MONDAY/WEDNESDAY OR TUESDAY/THURSDAY. LAPS LESSONS FOLLOW A ROTATION OF EIGHT 30 MINUTE LESSONS OVER 4 WEEKS. FOUR-FIVE SETS OF LESSONS ARE TAUGHT DAILY AT EACH POOL. THROUGHOUT THE YEAR THERE ARE SEVEN SESSIONS OF EIGHT LESSONS, ENABLING EACH GROUP OF STUDENTS THE OPPORTUNITY TO PARTICIPATE IN TWO SESSIONS OF LESSONS, OF SIXTEEN 30 MINUTE LESSONS. A TYPICAL SET OF LESSONS INCLUDES APPROXIMATELY 20 STUDENTS, ALLOWING 160-200 CHILDREN TO BE TAUGHT DAILY BETWEEN THE TWO FACILITIES. EACH LEVEL OF SWIMMING HAS SIX DATA POINTS. INSTRUCTIONS TAKE DATA EVERY DAY ON EACH CHILD. CLASSROOM TEACHER PLACES STUDENT'S NAMES ON DATA SHEET IN GROUPS OF THREE TO FOUR PER SWIMMING INSTRUCTOR. DATA IS COMPILED TO SEE WHAT PERCENTAGE OF OUR STUDENTS ARE MASTERING EACH SKILL. THIS ALLOWS LAPS TO PROVIDE MORE TRAINING AND PROFESSIONAL DEVELOPMENT IN AREAS OF NEED, AS WELL AS INDIVIDUALIZE INSTRUCTION THROUGH ASSESSMENT OF TEACHING POINTS. ANNUALLY, THE DATA IS COMPILED, ANALYZED AND PRESENTED TO LAPS STAFF MEMBER. | - | $53,128 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BASIR ROBERTSON | Board Member | - | $0 | - | - |
| JOE RAINERO | Board Memebr | - | $0 | - | - |
| PEGGY KLIMECKI | Secretary | - | $0 | - | - |
| MARK RUTLEDGE | Chair | - | $0 | - | - |
“Expenses 644 2,234 151 950 bank fees 10 computer software 3,408 taxes/licenses 92 equipment 255 supplies 20,700 meals 1,657 utilities 2,601 miscellaneous 9,035 total 41,737”
“1,738”
“Lowcountry aquatic project swimming is a swimming initiative whose purpose/mission is to save lives by teaching life saving swimming skills to kindergarten and first grade students in the charleston,sc area.”
“Lowcountry aquatic project swimming (laps) normally provides swimming instruction for approximately 14 kindergarten and first grade children from 14 high poverty title 1 schools within the closest proximity to the serving pools. We provide free transportation to and from schools, free water safety and swimming instructions, and all swim aids (suits, caps, towels, program director). Restart of the program is scheduled during the fall 2024 school season with a new program director. Laps normally begins each school year in september following the charleston county school district yearly instructional calendar,ending in the final week of may. Instruction is conducted at the city of north charleston's danny jones pool and the city of charleston's martin luther king pool. Employing the "swim lessons university" curriculum, lessons take place every monday through thursday, with fridays reserved for makeup days. Children participate on monday/wednesday or tuesday/thursday. Laps lessons follow a rotation of eight 30 minute lessons over 4 weeks. Four-five sets of lessons are taught daily at each pool. Throughout the year there are seven sessions of eight lessons, enabling each group of students the opportunity to participate in two sessions of lessons, of sixteen 30 minute lessons. A typical set of lessons includes approximately 20 students, allowing 160-200 children to be taught daily between the two facilities. Each level of swimming has six data points. Instructions take data every day on each child. Classroom teacher places student's names on data sheet in groups of three to four per swimming instructor. Data is compiled to see what percentage of our students are mastering each skill. This allows laps to provide more training and professional development in areas of need, as well as individualize instruction through assessment of teaching points. Annually, the data is compiled, analyzed and presented to laps staff member.”
“The organization did not, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract. The organization did not, during the year, pay any premiums, directly or indirectly, on a personal contract.”
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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES 644 2,234 151 950 BANK FEES 10 COMPUTER SOFTWARE 3,408 TAXES/LICENSES 92 EQUIPMENT 255 SUPPLIES 20,700 MEALS 1,657 UTILITIES 2,601 MISCELLANEOUS 9,035 TOTAL 41,737 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 1,738 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LOWCOUNTRY AQUATIC PROJECT SWIMMING IS A SWIMMING INITIATIVE WHOSE PURPOSE/MISSION IS TO SAVE LIVES BY TEACHING LIFE SAVING SWIMMING SKILLS TO KINDERGARTEN AND FIRST GRADE STUDENTS IN THE CHARLESTON,SC AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LOWCOUNTRY AQUATIC PROJECT SWIMMING (LAPS) NORMALLY PROVIDES SWIMMING INSTRUCTION FOR APPROXIMATELY 14 KINDERGARTEN AND FIRST GRADE CHILDREN FROM 14 HIGH POVERTY TITLE 1 SCHOOLS WITHIN THE CLOSEST PROXIMITY TO THE SERVING POOLS. WE PROVIDE FREE TRANSPORTATION TO AND FROM SCHOOLS, FREE WATER SAFETY AND SWIMMING INSTRUCTIONS, AND ALL SWIM AIDS (SUITS, CAPS, TOWELS, PROGRAM DIRECTOR). RESTART OF THE PROGRAM IS SCHEDULED DURING THE FALL 2024 SCHOOL SEASON WITH A NEW PROGRAM DIRECTOR. LAPS NORMALLY BEGINS EACH SCHOOL YEAR IN SEPTEMBER FOLLOWING THE CHARLESTON COUNTY SCHOOL DISTRICT YEARLY INSTRUCTIONAL CALENDAR,ENDING IN THE FINAL WEEK OF MAY. INSTRUCTION IS CONDUCTED AT THE CITY OF NORTH CHARLESTON'S DANNY JONES POOL AND THE CITY OF CHARLESTON'S MARTIN LUTHER KING POOL. EMPLOYING THE "SWIM LESSONS UNIVERSITY" CURRICULUM, LESSONS TAKE PLACE EVERY MONDAY THROUGH THURSDAY, WITH FRIDAYS RESERVED FOR MAKEUP DAYS. CHILDREN PARTICIPATE ON MONDAY/WEDNESDAY OR TUESDAY/THURSDAY. LAPS LESSONS FOLLOW A ROTATION OF EIGHT 30 MINUTE LESSONS OVER 4 WEEKS. FOUR-FIVE SETS OF LESSONS ARE TAUGHT DAILY AT EACH POOL. THROUGHOUT THE YEAR THERE ARE SEVEN SESSIONS OF EIGHT LESSONS, ENABLING EACH GROUP OF STUDENTS THE OPPORTUNITY TO PARTICIPATE IN TWO SESSIONS OF LESSONS, OF SIXTEEN 30 MINUTE LESSONS. A TYPICAL SET OF LESSONS INCLUDES APPROXIMATELY 20 STUDENTS, ALLOWING 160-200 CHILDREN TO BE TAUGHT DAILY BETWEEN THE TWO FACILITIES. EACH LEVEL OF SWIMMING HAS SIX DATA POINTS. INSTRUCTIONS TAKE DATA EVERY DAY ON EACH CHILD. CLASSROOM TEACHER PLACES STUDENT'S NAMES ON DATA SHEET IN GROUPS OF THREE TO FOUR PER SWIMMING INSTRUCTOR. DATA IS COMPILED TO SEE WHAT PERCENTAGE OF OUR STUDENTS ARE MASTERING EACH SKILL. THIS ALLOWS LAPS TO PROVIDE MORE TRAINING AND PROFESSIONAL DEVELOPMENT IN AREAS OF NEED, AS WELL AS INDIVIDUALIZE INSTRUCTION THROUGH ASSESSMENT OF TEACHING POINTS. ANNUALLY, THE DATA IS COMPILED, ANALYZED AND PRESENTED TO LAPS STAFF MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART V |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCKINLEY COOPER & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 777 LOWNDES HILL RD BLDG 3 STE 225 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENVILLE |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TONI R MCKINLEY |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T20:44:58-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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