Civic Intelligence

Gold Medal Swim Club

990 • Fiscal year 2015 • EIN 86-0881027

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

PO Box 11237Tempe, AZ 85284

(602) 820-4354

Siviq Scores

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

Liabilities / Assets

80th percentile

0.14x

Higher debt load relative to assets than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

81st percentile

$14,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

10th percentile

-46%

Faster asset growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$34,826

Down $29,099 (-46%) from 2014

Net Assets

Down

$29,801

Down $33,401 (-53%) from 2014

Liabilities

Up

$5,025

Up $4,302 (+595%) from 2014

Revenue

Down

$259,376

Down $32,423 (-11%) from 2014

Expenses

Up

$292,777

Up $9,232 (+3.3%) from 2014

Net Income

Down

-$33,401

Down $41,655 (-505%) from 2014

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2010: $25,685Liabilities 2010: -$3,651Net Assets 2010: $29,3362010Assets 2011: $25,209Liabilities 2011: -$2,024Net Assets 2011: $27,2332011Assets 2012: $30,606Liabilities 2012: -$2,330Net Assets 2012: $32,9362012Assets 2013: $58,234Liabilities 2013: $4,603Net Assets 2013: $53,6312013Assets 2014: $63,925Liabilities 2014: $723Net Assets 2014: $63,2022014Assets 2015: $34,826Liabilities 2015: $5,025Net Assets 2015: $29,8012015Assets 2016: $23,449Liabilities 2016: $962Net Assets 2016: $22,4872016Assets 2017: $26,946Liabilities 2017: $9,471Net Assets 2017: $17,4752017Assets 2018: $38,697Liabilities 2018: $25,276Net Assets 2018: $13,4212018Assets 2019: $33,538Liabilities 2019: $3,189Net Assets 2019: $30,3492019Assets 2020: $84,338Liabilities 2020: $16,687Net Assets 2020: $67,6512020Assets 2021: $82,266Liabilities 2021: $14,977Net Assets 2021: $67,2892021Assets 2022: $54,726Liabilities 2022: $28,715Net Assets 2022: $26,0112022Assets 2023: $6,456Liabilities 2023: $0Net Assets 2023: $6,4562023

Highlighted filing

2015

Assets$34,826
Liabilities$5,025
Net Assets$29,801

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $248,3922010Expenses 2011: $325,7732011Expenses 2012: $361,2652012Revenue 2013: $389,646Expenses 2013: $364,623Net Income 2013: $25,0232013Revenue 2014: $291,799Expenses 2014: $283,545Net Income 2014: $8,2542014Revenue 2015: $259,376Expenses 2015: $292,777Net Income 2015: -$33,4012015Revenue 2016: $189,681Expenses 2016: $195,995Net Income 2016: -$6,3142016Revenue 2017: $109,826Expenses 2017: $114,839Net Income 2017: -$5,0132017Revenue 2018: $118,135Expenses 2018: $122,189Net Income 2018: -$4,0542018Revenue 2019: $128,834Expenses 2019: $116,788Net Income 2019: $12,0462019Revenue 2020: $205,338Expenses 2020: $168,036Net Income 2020: $37,3022020Revenue 2021: $224,762Expenses 2021: $225,124Net Income 2021: -$3622021Revenue 2022: $1,500Expenses 2022: $42,778Net Income 2022: -$41,2782022Revenue 2023: $5,170Expenses 2023: $30,395Net Income 2023: -$25,2252023

Highlighted filing

2015

Revenue$259,376
Expenses$292,777
Net Income-$33,401
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$259,376
Mission and Program Overview

Mission

Provide swimming training and instruction.

Provide swimming training and instruction

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$63,202$29,801▼ $33,401
Cash and Non-Interest-Bearing Accounts$60,290$20,050▼ $40,240
Savings and Temporary Cash Investments$2,371$14,175▲ $11,804
Land, Buildings, and Equipment, Net$1,264$600▼ $664
Accounts Receivable-$0-
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$63,925$34,826▼ $29,099
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$723$5,025▲ $4,302
Total Liabilities$723$5,025▲ $4,302
Net Assets / Fund Balance
Total Net Assets Fund Balance$63,202$29,801▼ $33,401
Total Liabilities and Net Assets / Fund Balance$63,925$34,826▼ $29,099

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$600$58,302$58,902
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael a ChassonPresidentPT$14,000$14,000

Board Members and Trustees

NameTitle
Corey StanburySecretary
Simon PercyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$258,238
Investment Income
$0
Other Revenue
$1,138
Change in Net Assets
$-33,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,781
Other Expenses$145,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,035--$94,035
Occupancy$72,633--$72,633
Payroll Taxes$38,746--$38,746
Travel$18,932--$18,932
Current Officers, Directors, Trustees, and Key Employees$14,000--$14,000
All Other Expenses$11,526$1,491-$13,017
Other Expenses$6,694--$6,694
Insurance$2,852--$2,852
Fees for Services Accounting-$2,225-$2,225
Depreciation Depletion-$664-$664
Office Expenses-$621-$621
Fees for Services Legal-$227-$227
Total Functional Expenses$287,549$5,228$0$292,777
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,114
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
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon written request. Small charge for printing photocopies as allowed by law.

Filing and Contact Details

Filer

Filer Name
Mac-west Aquatics
EIN
86-0881027
Phone
6028204354
Address
PO BOX 11237, TEMPE, AZ 85284

Signing Officer

Name
Michael a Chasson
Title
President
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael a Chasson
Formed
1997
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
2
Employees
9
Volunteers
150

Preparer

Firm
Anderson & Scow Llp Cpas
Address
PO BOX 399, Tempe, AZ 85280-0399
Preparer
Erik L Anderson
Phone
4809665501
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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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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0291799
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0389646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0366837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0318485
IRS990ScheduleA/Total509Grp/TotalAmt01626143
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0259376
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0291799
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0389646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0366837
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0318485
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01626143
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0600
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058302
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058902
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0600
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON WRITTEN REQUEST. SMALL CHARGE FOR PRINTING PHOTOCOPIES AS ALLOWED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt034826
IRS990/TotalAssetsGrp/BOYAmt063925
IRS990/TotalAssetsGrp/EOYAmt034826
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IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05228
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287549
IRS990/TotalFunctionalExpensesGrp/TotalAmt0292777
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0723
IRS990/TotalLiabilitiesEOYAmt05025
IRS990/TotalLiabilitiesGrp/BOYAmt0723
IRS990/TotalLiabilitiesGrp/EOYAmt05025
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt063202
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029801
IRS990/TotalProgramServiceExpensesAmt0287549
IRS990/TotalProgramServiceRevenueAmt0258238
IRS990/TotalReportableCompFromOrgAmt014000
IRS990/TotalRevenueGrp/ExclusionAmt01114
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258262
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259376
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt063925
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt034826
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt018932
IRS990/TravelGrp/TotalAmt018932
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03431 E CHEROKEE ST
IRS990/USAddress/CityNm0PHOENIX
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085044
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.mac-west.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL A CHASSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAC-WEST AQUATICS
ReturnHeader/Filer/BusinessNameControlTxt0MAC-
ReturnHeader/Filer/EIN0860881027
ReturnHeader/Filer/PhoneNum06028204354
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11237
ReturnHeader/Filer/USAddress/CityNm0TEMPE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085284
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON & SCOW LLP CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 399
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tempe
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0852800399
ReturnHeader/PreparerPersonGrp/PhoneNum04809665501
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIK L ANDERSON
ReturnHeader/ReturnTs02016-11-15T13:24:58-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.05$0.30$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.29$0.26$0.02$0.43$0.41
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.15$0.67$2.25$2.25$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.17$0.68$2.05$1.68$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.03$0.30$1.29$1.17$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.25$0.13$1.18$1.22$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.09$0.17$1.10$1.15$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$1.90$1.96$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.05$0.30$2.59$2.93$0.33
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$2.92$2.84$0.08
2013Summary only. Only limited summary data is available for this year.$0.58$0.05$0.54$3.90$3.65$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.02$0.33$3.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.02$0.27$3.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.04$0.29$2.48