Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
EIN 91-0672418 • 501(c)7 • Burien, WA
Profile
Normandy park swimming club is a private (members and their guest only) swimming club focused on community gathering and summer swimming fun.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Assets
Down$2,041,196
Down $149,797 (-6.8%) from 2023
Liabilities
Down$890,610
Down $37,714 (-4.1%) from 2023
Net Assets
Down$1,150,586
Down $112,083 (-8.9%) from 2023
Revenue
Down$464,510
Down $8,702 (-1.8%) from 2023
Expenses
Up$576,593
Up $33,475 (+6.2%) from 2023
Net Income
Down-$112,083
Down $42,177 (-60%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Health and welfare through swimming
Normandy park swimming club is a private (members and their guest only) swimming club focused on community gathering and summer swimming fun.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,827,658 | $1,670,306 | ▼ $157,352 |
| Rtn Earn Endowment Incm Other Fnds | $1,209,562 | $1,099,479 | ▼ $110,083 |
| Cash and Non-Interest-Bearing Accounts | $239,116 | $233,028 | ▼ $6,088 |
| Savings and Temporary Cash Investments | $95,829 | $98,261 | ▲ $2,432 |
| Cap Stk Tr Prin Current Funds | $53,107 | $51,107 | ▼ $2,000 |
| Other Notes and Loans Receivable, Net | $28,390 | $39,601 | ▲ $11,211 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $2,190,993 | $2,041,196 | ▼ $149,797 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $928,324 | $890,610 | ▼ $37,714 |
| Total Liabilities | $928,324 | $890,610 | ▼ $37,714 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,262,669 | $1,150,586 | ▼ $112,083 |
| Total Liabilities and Net Assets / Fund Balance | $2,190,993 | $2,041,196 | ▼ $149,797 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $1,578,215 | $1,212,636 | $2,790,851 |
| Equipment | $74,546 | $241,966 | $316,512 |
| Land | $17,545 | - | $17,545 |
| Name | Title |
|---|---|
| Noelle Kawaguchi | President |
| Dave Baisch | Vice President/secretary |
| Abby Rodeheaver | Director |
| Abe Miller | Director |
| Bob Howell | Director |
| Holly Wisen | Director |
| Kevin Singer | Director |
| Mindy Krisel | Director |
| Rob Haplin | Director |
| Ana Mclay | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $366,651 |
| Salaries, Compensation, and Employee Benefits | $209,942 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $187,227 |
| Depreciation Depletion | - | - | - | $170,320 |
| Occupancy | - | - | - | $86,925 |
| Payroll Taxes | - | - | - | $22,715 |
| Insurance | - | - | - | $17,889 |
| Office Expenses | - | - | - | $17,011 |
| Fees for Services Legal | - | - | - | $8,785 |
| All Other Expenses | - | - | - | $4,807 |
| Fees for Services Accounting | - | - | - | $3,181 |
| Other Expenses | - | - | - | $2,729 |
| Total Functional Expenses | $0 | $0 | $0 | $576,593 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $12,913 |
| Fundraising Direct Expenses | $7,043 |
| Professional Fundraising Fees | $0 |
“There are four classes of members: 1. Regular membership: active members shall be those whose membership application has been reviewed and approved by the membership coordinator or another member of the board of trustees and who have then purchased a membership or had a transfer of membership approved through the membership coordinator and have paid current dues. 2. Rental membership: when regular memberships are not available for purchase, the club may rent memberships for an amount determined by the board each spring, but at least equal to the annual member dues, to people on the waiting list. 3. Associate membership: 1) member of the club in good standing at least 10 years and 2) no children living at home under the age of 18. 4. Lifetime associate member: member becomes a lifetime associate member with no annual dues or assessments, board duties or voting rights by 1) selling memberships through the regular process and 2) buying back into club for twice the amount of current dues and receive a nonrefundable membership.”
“On the first thursday of november each year the club holds its annual membership meeting for the purpose of electing trustees, examining the reports of officers, approving the budget and dues for the next calendar year.”
“Bylaw changes must be approved by general membership. Amendments to these bylaws shall be made at any annual members meeting, or any special meeting of the club called for that purpose by a 2/3 vote of the members present, including proxies.”
“The return is presented to the board for review prior to filing.”
“Conflict of interst checks are done periodically to ensure compliance with the policy.”
“Bod discusses manager salary and approves it annually”
“UPON REQUEST.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | NORMANDY PARK SWIMMING CLUB IS A PRIVATE (MEMBERS AND THEIR GUEST ONLY) SWIMMING CLUB FOCUSED ON COMMUNITY GATHERING AND SUMMER SWIMMING FUN. |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2062440700 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BURIEN |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 233028 |
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| IRS990/CYOtherRevenueAmt | 0 | 30062 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -112083 |
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| IRS990/CYTotalExpensesAmt | 0 | 576593 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 464510 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 170320 |
| IRS990/Desc | 0 | PROVIDE SWIMMING LESSONS TO APPROXIMATELY 200 CHILDREN, DIVING LESSONS TO APPROXIMATELY 90 CHILDREN, SPONSOR SWIM TEAMS FOR APPROXIMATELY 200 CHILDREN, AND PROVIDE SWIMMING ACTIVITIES AND OTHER INCIDENTAL FACILITIES TO 250 MEMBERS AND THEIR GUESTS TO PROMOTE HEALTH AND GENERAL WELFARE. |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8785 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT/SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
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| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1957 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
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| IRS990/FundraisingGrossIncomeAmt | 0 | 12913 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/GrossSalesOfInventoryAmt | 0 | 48143 |
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| IRS990/InitiationFeesAndCapContriAmt | 0 | 13000 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7460 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 7460 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1827658 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1670306 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3124908 |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | NORMANDY PARK SWIMMING CLUB IS A PRIVATE (MEMBERS AND THEIR GUEST ONLY) SWIMMING CLUB FOCUSED ON COMMUNITY GATHERING AND SUMMER SWIMMING FUN. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1150586 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17737 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16141 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | PROCESSING FEES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 4710 |
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| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 39601 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22715 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711210 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 711210 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LESSONS AND TEAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBER USE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | GUEST FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 286672 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 95785 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 26831 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 17700 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 286672 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 95785 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 26831 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 17700 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 896 |
| IRS990/PYOtherExpensesAmt | 0 | 345620 |
| IRS990/PYOtherRevenueAmt | 0 | 28397 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 443919 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -69906 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 197498 |
| IRS990/PYTotalExpensesAmt | 0 | 543118 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 473212 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -112083 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1099479 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 98261 |
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| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 74546 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 241966 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 316512 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 17545 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 17545 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1578215 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1212636 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 2790851 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1670306 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE FOUR CLASSES OF MEMBERS: 1. REGULAR MEMBERSHIP: ACTIVE MEMBERS SHALL BE THOSE WHOSE MEMBERSHIP APPLICATION HAS BEEN REVIEWED AND APPROVED BY THE MEMBERSHIP COORDINATOR OR ANOTHER MEMBER OF THE BOARD OF TRUSTEES AND WHO HAVE THEN PURCHASED A MEMBERSHIP OR HAD A TRANSFER OF MEMBERSHIP APPROVED THROUGH THE MEMBERSHIP COORDINATOR AND HAVE PAID CURRENT DUES. 2. RENTAL MEMBERSHIP: WHEN REGULAR MEMBERSHIPS ARE NOT AVAILABLE FOR PURCHASE, THE CLUB MAY RENT MEMBERSHIPS FOR AN AMOUNT DETERMINED BY THE BOARD EACH SPRING, BUT AT LEAST EQUAL TO THE ANNUAL MEMBER DUES, TO PEOPLE ON THE WAITING LIST. 3. ASSOCIATE MEMBERSHIP: 1) MEMBER OF THE CLUB IN GOOD STANDING AT LEAST 10 YEARS AND 2) NO CHILDREN LIVING AT HOME UNDER THE AGE OF 18. 4. LIFETIME ASSOCIATE MEMBER: MEMBER BECOMES A LIFETIME ASSOCIATE MEMBER WITH NO ANNUAL DUES OR ASSESSMENTS, BOARD DUTIES OR VOTING RIGHTS BY 1) SELLING MEMBERSHIPS THROUGH THE REGULAR PROCESS AND 2) BUYING BACK INTO CLUB FOR TWICE THE AMOUNT OF CURRENT DUES AND RECEIVE A NONREFUNDABLE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ON THE FIRST THURSDAY OF NOVEMBER EACH YEAR THE CLUB HOLDS ITS ANNUAL MEMBERSHIP MEETING FOR THE PURPOSE OF ELECTING TRUSTEES, EXAMINING THE REPORTS OF OFFICERS, APPROVING THE BUDGET AND DUES FOR THE NEXT CALENDAR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BYLAW CHANGES MUST BE APPROVED BY GENERAL MEMBERSHIP. AMENDMENTS TO THESE BYLAWS SHALL BE MADE AT ANY ANNUAL MEMBERS MEETING, OR ANY SPECIAL MEETING OF THE CLUB CALLED FOR THAT PURPOSE BY A 2/3 VOTE OF THE MEMBERS PRESENT, INCLUDING PROXIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE RETURN IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CONFLICT OF INTERST CHECKS ARE DONE PERIODICALLY TO ENSURE COMPLIANCE WITH THE POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOD DISCUSSES MANAGER SALARY AND APPROVES IT ANNUALLY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2041196 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 890610 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 890610 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1150586 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2041196 |
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| IRS990/USAddress/CityNm | 0 | BURIEN |
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| IRS990/WebsiteAddressTxt | 0 | WWW.NORMANDYPARKSHARKS.COM |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NOELLE KAWAGUCHI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2062440700 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NORMANDY PARK SWIM CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORM |
| ReturnHeader/Filer/EIN | 0 | 910672418 |
| ReturnHeader/Filer/PhoneNum | 0 | 2062440700 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 66032 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BURIEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 981660032 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 912011386 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JACOBSON JARVIS & CO PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 200 1ST AVE W SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SEATTLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98119 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2066288990 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ZOE JOENS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-01T12:55:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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