Civic Intelligence

Cougar Aquatics

990EZ • Fiscal year 2023 • EIN 83-1863380

Sep 01, 2022 to Aug 31, 2023 • Filed on Jan 24, 2024

Organization ProfileN/A
PO Box 811Pullman, WA 99163

(509) 592-8015

Siviq Scores

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

Liabilities / Assets

91st percentile

0.57x

Higher debt load relative to assets than 91% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

49th percentile

0.4%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2023

Revenue Growth

73rd percentile

32%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2023

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$11,377

Up $133 (+1.2%) from 2020

Net Assets

$4,920

No earlier filing loaded for comparison.

Liabilities

Up

$6,457

Up $6,457 from 2020

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin50th percentile

Revenue

Up

$168,154

Up $94,540 (+128%) from 2020

Expenses

Up

$163,234

Up $88,952 (+120%) from 2020

Net Income

Up

$4,920

Up $5,588 (+837%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$100K$50K$0Assets 2020: $11,244Liabilities 2020: $02020Assets 2023: $11,377Liabilities 2023: $6,457Net Assets 2023: $4,9202023Assets 2024: $40,517Liabilities 2024: $1,455Net Assets 2024: $39,0622024Assets 2025: $89,517Net Assets 2025: $89,5172025

Highlighted filing

2023

Assets$11,377
Liabilities$6,457
Net Assets$4,920
Open 2023 Filing

Operations Trend

Revenue Growth73rd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2020: $73,614Expenses 2020: $74,282Net Income 2020: -$6682020Revenue 2023: $168,154Expenses 2023: $163,234Net Income 2023: $4,9202023Revenue 2024: $160,301Expenses 2024: $126,159Net Income 2024: $34,1422024Revenue 2025: $192,400Expenses 2025: $141,945Net Income 2025: $50,4552025

Highlighted filing

2023

Revenue$168,154
Expenses$163,234
Net Income$4,920
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jan 24, 2024
Return Version
2022v5.0
Gross Receipts
$168,154
Mission and Program Overview

Mission

The mission of Cougar Aquatics is maximizing the potential of all our members in and out of the pool to develop swimmers today and leaders for tomorrow.

Program Services

DescriptionGrantsExpenses
To provide athletes with opportunities to develop swimming abilities through exceptional coaching, excellent facilities and resources, and a supportive environment.-$142,527
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID LEONARDPresident-$0--
KIRSTEN FRICHETTEVice President-$0--
DARCELL MYERSTreasurer-$0--
JACOB HOGGSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Cougar Aquatics
EIN
83-1863380
Phone
5095928015
Address
PO BOX 811, PULLMAN, WA 99163

Signing Officer

Name
David Leonard
Title
President
Signed
2024-01-24
Discuss with paid preparer
Yes

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $14743”

Other Expenses.1005

“Travel $22567”

Other Expenses.1012

“Insurance $771”

Other Expenses.1

“MEET ENTRY FEES $41670”

Other Expenses.2

“TAXES AND LICENSES $2994”

Other Expenses.3

“REGISTRATION FEES $2609”

Other Expenses.4

“EQUIPMENT $989”

Other Expenses.5

“CONTRACT SERVICES $700”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $6457”

Raw XML Appendix155 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PULLMAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
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IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011377
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt087043
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/PrintingPublicationsPostageAmt078
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To provide athletes with opportunities to develop swimming abilities through exceptional coaching, excellent facilities and resources, and a supportive environment.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0142527
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt068092
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06457
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0163234
IRS990EZ/TotalProgramServiceExpensesAmt0142527
IRS990EZ/TotalRevenueAmt0168154
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0168154
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0168154
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0168154
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0168154
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0168154
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $14743
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $22567
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $771
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEET ENTRY FEES $41670
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAXES AND LICENSES $2994
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REGISTRATION FEES $2609
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT $989
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT SERVICES $700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $6457
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1001
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID LEONARD
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ReturnHeader/Filer/BusinessNameControlTxt0COUG
ReturnHeader/Filer/EIN0831863380
ReturnHeader/Filer/PhoneNum05095928015
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ReturnHeader/Filer/USAddress/ZIPCd099163
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460531452
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hayden Ross PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0315 S Almon
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Moscow
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
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ReturnHeader/PreparerPersonGrp/PhoneNum02088825547
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jennifer L Clark
ReturnHeader/ReturnTs02024-01-24T14:13:05-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LEONARD
ReturnHeader/TaxPeriodBeginDt02022-10-27
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,377
Liabilities
$6,457
Net assets
$4,920
Revenue
$168,154
Expenses
$163,234
Net income
$4,920
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.90$0.90$1.92$1.42$0.50
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.39$1.60$1.26$0.34
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.06$0.05$1.68$1.63$0.05
2020Summary only. Only limited summary data is available for this year.$0.11$0.00$0.74$0.74$0.01