Civic Intelligence

Wave Aquatics

990 • Fiscal year 2021 • EIN 91-1386855

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 13, 2022

Organization ProfileWWW.WAVEAQUATICS.ORG
PO Box 2953Kirkland, WA 98083

(206) 550-2833

Siviq Scores

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

Liabilities / Assets

69th percentile

0.21x

Higher debt load relative to assets than 69% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

36th percentile

4.8%

Higher net margin than 36% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

61st percentile

$81,294

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

7th percentile

-13%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

67%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$630,453

Down $95,140 (-13%) from 2020

Net Assets

Up

$496,632

Up $120,512 (+32%) from 2020

Liabilities

Down

$133,821

Down $215,652 (-62%) from 2020

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin36th percentile

Revenue

Up

$2,501,805

Up $999,935 (+67%) from 2020

Expenses

Up

$2,381,293

Up $450,922 (+23%) from 2020

Net Income

Up

$120,512

Up $549,013 (+128%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $122,746Liabilities 2011: $86,057Net Assets 2011: $36,6892011Assets 2012: $184,801Liabilities 2012: $115,334Net Assets 2012: $69,4672012Assets 2013: $393,987Liabilities 2013: $170,374Net Assets 2013: $223,6132013Assets 2014: $468,082Liabilities 2014: $144,561Net Assets 2014: $323,5212014Assets 2015: $519,541Liabilities 2015: $160,693Net Assets 2015: $358,8482015Assets 2016: $566,742Liabilities 2016: $173,579Net Assets 2016: $393,1632016Assets 2017: $660,009Liabilities 2017: $189,329Net Assets 2017: $470,6802017Assets 2018: $854,424Liabilities 2018: $187,954Net Assets 2018: $666,4702018Assets 2019: $938,895Liabilities 2019: $134,274Net Assets 2019: $804,6212019Assets 2020: $725,593Liabilities 2020: $349,473Net Assets 2020: $376,1202020Assets 2021: $630,453Liabilities 2021: $133,821Net Assets 2021: $496,6322021Assets 2022: $728,556Liabilities 2022: $117,797Net Assets 2022: $610,7592022Assets 2023: $842,584Liabilities 2023: $251,067Net Assets 2023: $591,5172023Assets 2024: $1,058,190Liabilities 2024: $209,732Net Assets 2024: $848,4582024

Highlighted filing

2021

Assets$630,453
Liabilities$133,821
Net Assets$496,632
Open 2021 Filing

Operations Trend

Revenue Growth81st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $948,312Expenses 2011: $1,026,513Net Income 2011: -$78,2012011Expenses 2012: $1,224,4772012Revenue 2013: $1,628,607Expenses 2013: $1,474,461Net Income 2013: $154,1462013Revenue 2014: $1,620,096Expenses 2014: $1,520,188Net Income 2014: $99,9082014Revenue 2015: $1,788,327Expenses 2015: $1,753,000Net Income 2015: $35,3272015Revenue 2016: $1,856,248Expenses 2016: $1,821,933Net Income 2016: $34,3152016Revenue 2017: $2,187,197Expenses 2017: $2,109,680Net Income 2017: $77,5172017Revenue 2018: $2,684,028Expenses 2018: $2,488,238Net Income 2018: $195,7902018Revenue 2019: $2,553,061Expenses 2019: $2,414,910Net Income 2019: $138,1512019Revenue 2020: $1,501,870Expenses 2020: $1,930,371Net Income 2020: -$428,5012020Revenue 2021: $2,501,805Expenses 2021: $2,381,293Net Income 2021: $120,5122021Revenue 2022: $3,003,058Expenses 2022: $2,888,931Net Income 2022: $114,1272022Revenue 2023: $3,426,931Expenses 2023: $3,446,173Net Income 2023: -$19,2422023Revenue 2024: $4,104,785Expenses 2024: $3,847,844Net Income 2024: $256,9412024

Highlighted filing

2021

Revenue$2,501,805
Expenses$2,381,293
Net Income$120,512
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 13, 2022
Return Version
2020v4.0
Gross Receipts
$2,501,805
Mission and Program Overview

Mission

Promote and teach water activities for health and recreation. Provide the opportunity for developing competitive swimming skills at all levels.

Wave provides a range of public aquatics programs and facilities management services in order to enhance health, fitness, safety, recreation, and quality of life for our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$655,591$410,081▼ $245,510
Land, Buildings, and Equipment, Net$48,896$160,486▲ $111,590
Accounts Receivable-$31,666-
Prepaid Expenses and Deferred Charges$19,506$27,269▲ $7,763
Savings and Temporary Cash Investments-$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-
Total Assets$725,593$630,453▼ $95,140
Other Assets Total$1,600$951▼ $649
Liabilities
Other Liabilities$259,400--
Accounts Payable and Accrued Expenses$57,273$121,461▲ $64,188
Deferred Revenue$32,800$12,360▼ $20,440
Total Liabilities$349,473$133,821▼ $215,652
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$376,120$496,632▲ $120,512
Total Net Assets Fund Balance$376,120$496,632▲ $120,512
Total Liabilities and Net Assets / Fund Balance$725,593$630,453▼ $95,140

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$62,667$172,464$235,131
Leasehold Improvements$97,500$2,500$100,000
Other Land Buildings$319$3,025$3,344
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chad WinkleExecutive DirectorFT$81,294$81,294
Steven FreygangFormer Exec DirectorFT$17,845$17,845

Board Members and Trustees

NameTitle
Kfir Ami-adPresident
Jackie HizzeyBoard Member
Raouel SreenivasanBoard Member
Cari BrumfieldSecretary
Julie SoedelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$586,018
Program Service Revenue
$1,915,719
Investment Income
$68
Other Revenue
$0
All Other Contributions
$67,181
Change in Net Assets
$120,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,474,596
Other Expenses$906,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,125,578$54,350-$1,179,928
Occupancy$468,650--$468,650
Payroll Taxes$113,464$15,472-$128,936
Current Officers, Directors, Trustees, and Key Employees-$99,138-$99,138
Other Employee Benefits$58,603$7,991-$66,594
All Other Expenses$55,892--$55,892
Office Expenses-$33,521-$33,521
Other Expenses$28,217--$28,217
Insurance$23,960$1,933-$25,893
Depreciation Depletion-$18,457-$18,457
Travel$10,958--$10,958
Fees for Services Accounting-$10,038-$10,038
Total Functional Expenses$2,140,393$240,900$0$2,381,293
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
Yes
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
Backup withholding compliance
Yes
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
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

“Announcement to directors that tax return is available for inspection at first meeting after received from tax preparer.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Determination of compensation for individuals in capacity of ceo, executive director, or management official = online research and wave's human resources provider are utilized to determine competitive rates in an acceptable range. Board discusses and approves by vote.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“UPON REQUEST”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Wave Aquatics
EIN
91-1386855
Phone
2065502833
Address
PO BOX 2953, KIRKLAND, WA 98083

Signing Officer

Name
Julie Soedel
Title
Treasurer
Signed
2022-07-13
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
94
Volunteers
250

Preparer

Firm
Jeffie H Pike CPA
Address
1295 Bad Route Rd, Terry, MT 59349
Preparer
Jeffie H Pike CPA
Phone
3609200914
Raw XML AppendixShowing 400 of 467 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt057273
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0121461
IRS990/AccountsReceivableGrp/EOYAmt031666
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WAVE PROVIDES A RANGE OF PUBLIC AQUATICS PROGRAMS AND FACILITIES MANAGEMENT SERVICES IN ORDER TO ENHANCE HEALTH, FITNESS, SAFETY, RECREATION, AND QUALITY OF LIFE FOR OUR COMMUNITY.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt067181
IRS990/AllOtherExpensesGrp/ProgramServicesAmt055892
IRS990/AllOtherExpensesGrp/TotalAmt055892
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0KIM DANG
IRS990/BooksInCareOfDetail/PhoneNum04256226012
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2953
IRS990/BooksInCareOfDetail/USAddress/CityNm0KIRKLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098083
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0655591
IRS990/CashNonInterestBearingGrp/EOYAmt0410081
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt099138
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt099138
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0586018
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt068
IRS990/CYOtherExpensesAmt0906697
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01915719
IRS990/CYRevenuesLessExpensesAmt0120512
IRS990/CYSalariesCompEmpBnftPaidAmt01474596
IRS990/CYTotalExpensesAmt02381293
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02501805
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt032800
IRS990/DeferredRevenueGrp/EOYAmt012360
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt018457
IRS990/DepreciationDepletionGrp/TotalAmt018457
IRS990/Desc0OPERATE A PUBLIC SWIMMING POOL WHICH IS AVAILABLE TO THE LOCAL COMMUNITY. PROVIDES RECREATION, HEALTH, EDUCATION, TRAINING, AND COMPETITIVE ACTIVITIES. IN ADDITION TO PUBLIC SWIM, THE ORGANIZATION MADE THE POOL AVAILABLE FOR AEROBICS, SWIM CLASSES AND INSTRUCTION FOR INDIVIDUALS, AND OTHER COMPETITIVE TEAM WORKOUTS AND MEETS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt094
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01109069
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010038
IRS990/FeesForServicesAccountingGrp/TotalAmt010038
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0CHAD WINKLE
IRS990/Form990PartVIISectionAGrp/PersonNm1STEVEN FREYGANG
IRS990/Form990PartVIISectionAGrp/PersonNm2JULIE SOEDEL
IRS990/Form990PartVIISectionAGrp/PersonNm3KFIR AMI-AD
IRS990/Form990PartVIISectionAGrp/PersonNm4CARI BRUMFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm5RAOUEL SREENIVASAN
IRS990/Form990PartVIISectionAGrp/PersonNm6JACKIE HIZZEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt081294
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt117845
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1FORMER EXEC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0518837
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02501805
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01933
IRS990/InsuranceGrp/ProgramServicesAmt023960
IRS990/InsuranceGrp/TotalAmt025893
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt068
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt068
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0177989
IRS990/LandBldgEquipBasisNetGrp/BOYAmt048896
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0160486
IRS990/LandBldgEquipCostOrOtherBssAmt0338475
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE AND TEACH WATER ACTIVITIES FOR HEALTH AND RECREATION. PROVIDE THE OPPORTUNITY FOR DEVELOPING COMPETITIVE SWIMMING SKILLS AT ALL LEVELS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0376120
IRS990/NetAssetsOrFundBalancesEOYAmt0496632
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0376120
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0496632
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0468650
IRS990/OccupancyGrp/TotalAmt0468650
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033521
IRS990/OfficeExpensesGrp/TotalAmt033521
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01600
IRS990/OtherAssetsTotalGrp/EOYAmt0951
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07991
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt058603
IRS990/OtherEmployeeBenefitsGrp/TotalAmt066594
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2OPERATING FEE AGREEMENT
IRS990/OtherExpensesGrp/Desc3CERTIFICATION FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt0108724
IRS990/OtherExpensesGrp/ProgramServicesAmt175950
IRS990/OtherExpensesGrp/ProgramServicesAmt270397
IRS990/OtherExpensesGrp/ProgramServicesAmt328217
IRS990/OtherExpensesGrp/TotalAmt0108724
IRS990/OtherExpensesGrp/TotalAmt175950
IRS990/OtherExpensesGrp/TotalAmt270397
IRS990/OtherExpensesGrp/TotalAmt328217
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0259400
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt054350
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01125578
IRS990/OtherSalariesAndWagesGrp/TotalAmt01179928
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015472
IRS990/PayrollTaxesGrp/ProgramServicesAmt0113464
IRS990/PayrollTaxesGrp/TotalAmt0128936
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019506
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027269
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0JULIE SOEDEL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/Desc0POOL OPERATIONS
IRS990/ProgramServiceRevenueGrp/Desc1PRACTICE FEES AND REGIST
IRS990/ProgramServiceRevenueGrp/Desc2SWIM MEETS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01049147
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1792677
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt273895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01049147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1792677
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt273895
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE OPPORTUNITY FOR YOUTH TO DEVELOP COMPETITIVE SWIMMING SKILLS THROUGH SUPERVISED WORKOUT PROGRAMS AND SWIM MEETS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01031324
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0792677
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt048922
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0375
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0772958
IRS990/PYProgramServiceRevenueAmt01452573
IRS990/PYRevenuesLessExpensesAmt0-428501
IRS990/PYSalariesCompEmpBnftPaidAmt01157413
IRS990/PYTotalExpensesAmt01930371
IRS990/PYTotalRevenueAmt01501870
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0120512
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01049147
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0586018
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt048922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt030502
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt092300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt049613
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0807355
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt068
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0375
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0536
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0438
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0362
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01779
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01915719
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01452573
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02542183
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02597732
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02137226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010645433
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0375
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0536
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0438
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0362
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01779
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt011452788
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02501737
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01501495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02572685
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02690032
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02186839
IRS990ScheduleA/Total509Grp/TotalAmt011452788
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02501805
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01501870
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02573221
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02690470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02187201
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011454567
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/CorrectionMadeInd0false
IRS990ScheduleC/Form4720FiledInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt062667
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0172464
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0235131
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt097500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02500
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0319
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03025
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03344
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0160486
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt017845
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEVEN FREYGANG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER EXEC DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt017845
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNOUNCEMENT TO DIRECTORS THAT TAX RETURN IS AVAILABLE FOR INSPECTION AT FIRST MEETING AFTER RECEIVED FROM TAX PREPARER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DETERMINATION OF COMPENSATION FOR INDIVIDUALS IN CAPACITY OF CEO, EXECUTIVE DIRECTOR, OR MANAGEMENT OFFICIAL = ONLINE RESEARCH AND WAVE'S HUMAN RESOURCES PROVIDER ARE UTILIZED TO DETERMINE COMPETITIVE RATES IN AN ACCEPTABLE RANGE. BOARD DISCUSSES AND APPROVES BY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0725593
IRS990/TotalAssetsEOYAmt0630453
IRS990/TotalAssetsGrp/BOYAmt0725593
IRS990/TotalAssetsGrp/EOYAmt0630453
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$630,453
Liabilities
$133,821
Net assets
$496,632
Revenue
$2,501,805
Expenses
$2,381,293
Net income
$120,512
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.21$0.85$4.10$3.85$0.26
2023Summary only. Only limited summary data is available for this year.$0.84$0.25$0.59$3.43$3.45$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.12$0.61$3.00$2.89$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.13$0.50$2.50$2.38$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.35$0.38$1.50$1.93$0.43
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.13$0.80$2.55$2.41$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.19$0.67$2.68$2.49$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.19$0.47$2.19$2.11$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.17$0.39$1.86$1.82$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.16$0.36$1.79$1.75$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.14$0.32$1.62$1.52$0.10
2013Summary only. Only limited summary data is available for this year.$0.39$0.17$0.22$1.63$1.47$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.12$0.07$1.22
2011Summary only. Only limited summary data is available for this year.$0.12$0.09$0.04$0.95$1.03$0.08