Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Powell Swim Club
EIN 83-0272961 • 501(c)3 • Powell, WY
Profile
To provide competition level swim training for all age groups
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.21x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Balance Sheet
Assets
Down$8,517
Down $3,902 (-31%) from 2023
Liabilities
Down$1,771
Down $755 (-30%) from 2023
Net Assets
Down$6,746
Down $3,147 (-32%) from 2023
Revenue
Down$57,095
Down $7,192 (-11%) from 2023
Expenses
Up$60,242
Up $353 (+0.6%) from 2023
Net Income
Down-$3,147
Down $7,545 (-172%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $8,517
- Liabilities
- $1,771
- Net assets
- $6,746
- Revenue
- $57,095
- Expenses
- $60,242
- Net income
- -$3,147
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 16, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $60,137
Mission and Program Overview
Mission
To provide competition level swim training for all age groups.
To provide competition level swim training for all age groups
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE SWIM TRAINING AND INSTRUCTION TO ALL AGES | - | $60,242 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| HEATHER CHRISTENSEN | President | - | $0 | - | - |
| SUSAN DUYCK | Secretary | - | $0 | - | - |
| CHARISE ROSE | Treasurer | - | $0 | - | - |
| SAMANTHA HENDERSON | Director | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Banner Advertis | $13,000 | $13,000 | - | $13,000 |
| Total Events | $13,000 | $13,000 | - | $13,000 |
Filing and Contact Details
Filer
- Filer Name
- Powell Swim Club
- EIN
- 83-0272961
- Phone
- 3077542962
- Address
- PO BOX 624, POWELL, WY 82435
Signing Officer
- Name
- Heather Christensen
- Title
- President
- Phone
- 3077549250
- Signed
- 2025-11-16
Preparer
- Firm
- Black Summit Group LLC
- Address
- PO BOX 801, POWELL, WY 82435
- Preparer
- Joseph a Asay
- Phone
- 3077542962
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 830 recruiting 1,136 office supplies 36 postage 238 website fees 2,365 travel 4,811 training & education 300 apparel 283 awards banquet 498 bad debts 40 bank service charges 2 discounts 1,328 entry fees 3,357 meet expenses 5,029 miscellaneous 189 registration 181 taxes - general 25 non-investment depreciation 336 total 20,984”
Form 990-ez, Part II, Line 24
“Accounts receivable 3,899 1,933 sony dvcr - dvd 301 camera 983 4,031 less accumulated depreciation 983 3,975 4 4x8 workout mats 531 0 less accumulated depreciation 531 0 dell latitude e5570 837 0 less accumulated depreciation 837 0 virtual swim trainer one 1,680 0 less accumulated depreciation 1,288 0 total 4,291 1,989”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,740 718 payroll liabilities 786 1,053”
Form 990-ez, Part III
“To provide competition level swim training for all age groups”
Raw XML Appendix157 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3077542962 |
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | POWELL |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WY |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 6528 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 583 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3147 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1053 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 12419 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 8517 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 22835 |
| IRS990EZ/GrossReceiptsAmt | 0 | 60137 |
| IRS990EZ/GroupExemptionNum | 0 | 5367 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 9893 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 6746 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 9893 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 6746 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 9456 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | HEATHER CHRISTENSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SUSAN DUYCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHARISE ROSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SAMANTHA HENDERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4291 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1989 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 20984 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE COMPETITION LEVEL SWIM TRAINING FOR ALL AGE GROUPS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 36717 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE SWIM TRAINING AND INSTRUCTION TO ALL AGES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 60242 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 28749 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 3042 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 19793 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2526 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1771 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 60242 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60242 |
| IRS990EZ/TotalRevenueAmt | 0 | 57095 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 583 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2069 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 142 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7683 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 16006 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 26483 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 59554 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 62867 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 64288 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 69823 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 60973 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 317505 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 343988 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 60137 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 64936 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 64430 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 77506 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 76979 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 343988 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 60137 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 64936 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 64430 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 77506 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 76979 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 343988 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | BANNER ADVERTIS |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 13000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 13000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 13000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 13000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 13000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 830 RECRUITING 1,136 OFFICE SUPPLIES 36 POSTAGE 238 WEBSITE FEES 2,365 TRAVEL 4,811 TRAINING & EDUCATION 300 APPAREL 283 AWARDS BANQUET 498 BAD DEBTS 40 BANK SERVICE CHARGES 2 DISCOUNTS 1,328 ENTRY FEES 3,357 MEET EXPENSES 5,029 MISCELLANEOUS 189 REGISTRATION 181 TAXES - GENERAL 25 NON-INVESTMENT DEPRECIATION 336 TOTAL 20,984 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 3,899 1,933 SONY DVCR - DVD 301 CAMERA 983 4,031 LESS ACCUMULATED DEPRECIATION 983 3,975 4 4X8 WORKOUT MATS 531 0 LESS ACCUMULATED DEPRECIATION 531 0 DELL LATITUDE E5570 837 0 LESS ACCUMULATED DEPRECIATION 837 0 VIRTUAL SWIM TRAINER ONE 1,680 0 LESS ACCUMULATED DEPRECIATION 1,288 0 TOTAL 4,291 1,989 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,740 718 PAYROLL LIABILITIES 786 1,053 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROVIDE COMPETITION LEVEL SWIM TRAINING FOR ALL AGE GROUPS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HEATHER CHRISTENSEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3077549250 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | POWELL SWIM CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | POWE |
| ReturnHeader/Filer/EIN | 0 | 830272961 |
| ReturnHeader/Filer/PhoneNum | 0 | 3077542962 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 624 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | POWELL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 82435 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 331991030 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BLACK SUMMIT GROUP LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 801 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | POWELL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 82435 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3077542962 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH A ASAY |
| ReturnHeader/ReturnTs | 0 | 2025-11-16T20:12:24-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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