Civic Intelligence

West Coast Aquatics

990 • Fiscal year 2020 • EIN 91-1314447

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 08, 2021

15622 Country Club DriveMill Creek, WA 98012

(425) 379-8806

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.44x

Higher debt load relative to assets than 82% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

78th percentile

0.33x

Higher debt load relative to revenue than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

40th percentile

0.9%

Higher net margin than 40% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$82,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

15th percentile

-6.9%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

27th percentile

-21%

Faster revenue growth than 27% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$592,191

Down $44,189 (-6.9%) from 2019

Net Assets

Up

$329,524

Up $7,218 (+2.2%) from 2019

Liabilities

Down

$262,667

Down $51,407 (-16%) from 2019

Revenue

Down

$786,457

Down $202,823 (-21%) from 2019

Expenses

Down

$779,239

Down $176,252 (-18%) from 2019

Net Income

Down

$7,218

Down $26,571 (-79%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $368,815Liabilities 2010: $318,644Net Assets 2010: $50,1712010Assets 2011: $380,573Liabilities 2011: $325,278Net Assets 2011: $55,2952011Assets 2012: $398,516Liabilities 2012: $323,399Net Assets 2012: $75,1172012Assets 2013: $446,913Liabilities 2013: $315,147Net Assets 2013: $131,7662013Assets 2014: $490,161Liabilities 2014: $299,512Net Assets 2014: $190,6492014Assets 2015: $510,393Liabilities 2015: $323,190Net Assets 2015: $187,2032015Assets 2016: $552,032Liabilities 2016: $314,159Net Assets 2016: $237,8732016Assets 2017: $568,031Liabilities 2017: $329,071Net Assets 2017: $238,9602017Assets 2018: $599,212Liabilities 2018: $312,659Net Assets 2018: $286,5532018Assets 2019: $636,380Liabilities 2019: $314,074Net Assets 2019: $322,3062019Assets 2020: $592,191Liabilities 2020: $262,667Net Assets 2020: $329,5242020Assets 2021: $870,081Liabilities 2021: $286,720Net Assets 2021: $583,3612021Assets 2022: $999,791Liabilities 2022: $298,378Net Assets 2022: $701,4132022Assets 2023: $1,138,901Liabilities 2023: $241,749Net Assets 2023: $897,1522023Assets 2024: $1,004,978Liabilities 2024: $66,339Net Assets 2024: $938,6392024

Highlighted filing

2020

Assets$592,191
Liabilities$262,667
Net Assets$329,524

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $743,3012010Revenue 2011: $523,970Expenses 2011: $511,117Net Income 2011: $12,8532011Expenses 2012: $567,0742012Revenue 2013: $696,260Expenses 2013: $639,611Net Income 2013: $56,6492013Revenue 2014: $750,518Expenses 2014: $691,635Net Income 2014: $58,8832014Revenue 2015: $728,755Expenses 2015: $732,201Net Income 2015: -$3,4462015Revenue 2016: $757,546Expenses 2016: $706,876Net Income 2016: $50,6702016Revenue 2017: $792,595Expenses 2017: $783,963Net Income 2017: $8,6322017Revenue 2018: $917,755Expenses 2018: $880,211Net Income 2018: $37,5442018Revenue 2019: $989,280Expenses 2019: $955,491Net Income 2019: $33,7892019Revenue 2020: $786,457Expenses 2020: $779,239Net Income 2020: $7,2182020Revenue 2021: $996,226Expenses 2021: $737,441Net Income 2021: $258,7852021Revenue 2022: $1,110,338Expenses 2022: $988,004Net Income 2022: $122,3342022Revenue 2023: $1,478,918Expenses 2023: $1,247,018Net Income 2023: $231,9002023Revenue 2024: $1,509,381Expenses 2024: $1,470,450Net Income 2024: $38,9312024

Highlighted filing

2020

Revenue$786,457
Expenses$779,239
Net Income$7,218
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 8, 2021
Return Version
2019v5.0
Gross Receipts
$788,333
Mission and Program Overview

Mission

Provide swim practice, instruction, and competition for youth athletes.

Provide swim practice, instruction and competition for youth athletes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$442,445$426,594▼ $15,851
Rtn Earn Endowment Incm Other Fnds$322,306$329,524▲ $7,218
Cash and Non-Interest-Bearing Accounts$179,625$186,349▲ $6,724
Prepaid Expenses and Deferred Charges$11,619$13,321▲ $1,702
Inventories for Sale or Use$765$744▼ $21
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0--
Loans From Officers Directors-$0-
Accounts Receivable$1,926$-34,817▼ $36,743
Total Assets$636,380$592,191▼ $44,189
Other Assets Total$0--
Liabilities
Mortgage Notes Payable Secured by Investment Property$225,380$220,267▼ $5,113
Other Liabilities$66,998$27,064▼ $39,934
Accounts Payable and Accrued Expenses$21,696$15,336▼ $6,360
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$314,074$262,667▼ $51,407
Net Assets / Fund Balance
Total Net Assets Fund Balance$322,306$329,524▲ $7,218
Total Liabilities and Net Assets / Fund Balance$636,380$592,191▼ $44,189

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$199,981$124,587$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$226,613$141,180$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicolas ChevalierPresidentFT$82,000$82,000

Board Members and Trustees

NameTitle
Nancy TienAt Large
Dan LimbergSecretary
Chris GaleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,190
Program Service Revenue
$599,863
Investment Income
$0
Other Revenue
$1,404
All Other Contributions
$47,785
Change in Net Assets
$7,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$454,671
Other Expenses$324,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,377$25,460$0$273,837
Occupancy$133,910$0$0$133,910
Current Officers, Directors, Trustees, and Key Employees$0$120,353$0$120,353
Payroll Taxes$21,807$12,808$0$34,615
Other Employee Benefits$0$25,866$0$25,866
Interest$20,934$0$0$20,934
Insurance$16,079$0$0$16,079
Depreciation Depletion$15,852$0$0$15,852
Office Expenses$12,424$0$0$12,424
Fees for Services Accounting$0$9,000$0$9,000
Fees for Services Other$7,184$0$0$7,184
Other Expenses$4,213$0$0$4,213
Advertising$3,878$0$0$3,878
Information Technology$1,588$0$0$1,588
Total Functional Expenses$585,752$193,487$0$779,239
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Swimming Escrow Account$25,153
Payroll Taxes$1,761
State Taxes$150
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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, Section A, Line 6

The organization has members who pay monthly dues.

Form 990, Part VI, Section B, Line 11B

Form 990 is distributed at governing meeting

Form 990, Part VI, Section B, Line 15

Compensation of position of president of the organization is established by the governing body

Form 990, Part VI, Section C, Line 19

The organization's Form 990 is available on Guide Star's website

Filing and Contact Details

Filer

Filer Name
West Coast Aquatics
EIN
91-1314447
Phone
4253798806
Address
15622 Country Club Drive, Mill Creek, WA 98012

Signing Officer

Name
Nicolas Chevalier
Title
President
Phone
4257708036
Signed
2021-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicolas Chevalier
Formed
1986
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
52
Volunteers
75

Preparer

Firm
Steve Aagard CPA LLC
Address
13615 26th Ave SE, Mill Creek, WA 98012
Preparer
Steve Aagard
Phone
2064349264
Raw XML AppendixShowing 400 of 552 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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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt099506
IRS990/OtherExpensesGrp/ProgramServicesAmt14213
IRS990/OtherExpensesGrp/TotalAmt099506
IRS990/OtherExpensesGrp/TotalAmt14213
IRS990/OtherLiabilitiesGrp/BOYAmt066998
IRS990/OtherLiabilitiesGrp/EOYAmt027064
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025460
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0248377
IRS990/OtherSalariesAndWagesGrp/TotalAmt0273837
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012808
IRS990/PayrollTaxesGrp/ProgramServicesAmt021807
IRS990/PayrollTaxesGrp/TotalAmt034615
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011619
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013321
IRS990/PrincipalOfficerNm0Nicolas Chevalier
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711211
IRS990/ProgramServiceRevenueGrp/BusinessCd1711211
IRS990/ProgramServiceRevenueGrp/BusinessCd2711211
IRS990/ProgramServiceRevenueGrp/Desc0Swim Lessons, General public access
IRS990/ProgramServiceRevenueGrp/Desc1Youth competitive swimming
IRS990/ProgramServiceRevenueGrp/Desc2Access for local schools and public swimming
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0207904
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1362955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0207904
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1362955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229004
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Teach youth competitive swimming, sportsmanship, and participate in youth swim meets.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0336807
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0362955
IRS990/ProgSrvcAccomActy3Grp/Desc0Provide pool space for area school district swim teams, open swimming for public, and exercise classes.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt026945
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt029004
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt095434
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0438170
IRS990/PYOtherRevenueAmt052222
IRS990/PYProgramServiceRevenueAmt0841624
IRS990/PYRevenuesLessExpensesAmt033789
IRS990/PYSalariesCompEmpBnftPaidAmt0517321
IRS990/PYTotalExpensesAmt0955491
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0989280
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07218
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0238788
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0322306
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0329524
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt080840
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt085640
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt090876
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0114249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt091146
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0462751
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0601266
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0907863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0792303
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0685367
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0666590
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03653389
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt04116140
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.07$0.94$1.51$1.47$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.24$0.90$1.48$1.25$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.00$0.30$0.70$1.11$0.99$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.29$0.58$1.00$0.74$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.26$0.33$0.79$0.78$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.31$0.32$0.99$0.96$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.31$0.29$0.92$0.88$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.33$0.24$0.79$0.78$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.31$0.24$0.76$0.71$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.32$0.19$0.73$0.73$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.30$0.19$0.75$0.69$0.06
2013Summary only. Only limited summary data is available for this year.$0.45$0.32$0.13$0.70$0.64$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.32$0.08$0.57
2011Summary only. Only limited summary data is available for this year.$0.38$0.33$0.06$0.52$0.51$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.32$0.05$0.74
Peer Organizations

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