Civic Intelligence

Los Alamos Swim School

EIN 92-2431543 • 501(c)3 • Los Alamos, CA

Pub. 78 Eligible

Profile

The specific purpose of this corporation is to provide a local resource to learn water safety and swim istruction for children and adults.

PO Box 1065Los Alamos, CA 93440

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Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

1st percentile

-56050%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

31st percentile

-18%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$4,959

Down $1,121 (-18%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$4,959

Down $1,121 (-18%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin1st percentile

Revenue

Down

$2

Down $11,613 (-100%) from 2023

Expenses

Down

$1,123

Down $4,412 (-80%) from 2023

Net Income

Down

-$1,121

Down $7,201 (-118%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0K$6.0K$4.0K$2.0K$0Assets 2023: $6,080Liabilities 2023: $0Net Assets 2023: $6,0802023Assets 2024: $4,959Liabilities 2024: $0Net Assets 2024: $4,9592024

Highlighted filing

2024

Assets$4,959
Liabilities$0
Net Assets$4,959
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15K$10K$5.0K$0-$5.0KRevenue 2023: $11,615Expenses 2023: $5,535Net Income 2023: $6,0802023Revenue 2024: $2Expenses 2024: $1,123Net Income 2024: -$1,1212024

Highlighted filing

2024

Revenue$2
Expenses$1,123
Net Income-$1,121
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,959
Liabilities
$0
Net assets
$4,959
Revenue
$2
Expenses
$1,123
Net income
-$1,121
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.96$0.00$4.96$0.00$1.12$1.12
2023Detailed filing. Detailed filing data is available for this year.$6.08$0.00$6.08$11.6$5.54$6.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$2
Mission and Program Overview

Mission

The specific purpose of this corporation is to provide a local resource to learn water safety and swim istruction for children and adults.

Program Services

DescriptionGrantsExpenses
THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO PROVIDE A LOCAL RESOURCE TO LEARN WATER SAFETY AND SWIM INSTRUCTION FOR CHILDREN AND ADULTS.$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
AARON B SMITHCEO-$0--
ALLISON M SMITHCFO-$0--
Filing and Contact Details

Filer

Filer Name
Los Alamos Swim School
EIN
92-2431543
Phone
8057395000
Address
PO BOX 1065, LOS ALAMOS, CA 93440

Signing Officer

Name
Aaron B Smith
Title
CEO
Phone
8057395000
Signed
2025-11-11
Discuss with paid preparer
Yes

Preparer

Firm
Mcdermott & Apkarian Llp
Address
241 SOUTH BROADWAY 201, ORCUTT, CA 93455
Preparer
Thomas V Apkarian Jr CPA
Phone
8059258729
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: community bank of santa maria. Amount: 2.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: cleaning & maintenance. Amount: 1,048. Description: licenses & fees. Amount: 75. Total to form 990-ez, line 16: 1,123.”

Raw XML Appendix120 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LOS ALAMOS SWIM SCHOOL
IRS990EZ/BooksInCareOfDetail/PhoneNum08057395000
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1065
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ALAMOS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093440
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06080
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04959
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1121
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06080
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04959
IRS990EZ/GrossReceiptsAmt02
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt02
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06080
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04959
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06080
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04959
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AARON B SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ALLISON M SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CFO
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01123
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO PROVIDE A LOCAL RESOURCE TO LEARN WATER SAFETY AND SWIM ISTRUCTION FOR CHILDREN AND ADULTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO PROVIDE A LOCAL RESOURCE TO LEARN WATER SAFETY AND SWIM INSTRUCTION FOR CHILDREN AND ADULTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt01123
IRS990EZ/TotalRevenueAmt02
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt011615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011615
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt011615
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt011615
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011615
IRS990ScheduleA/TotalSupportAmt011615
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: COMMUNITY BANK OF SANTA MARIA. AMOUNT: 2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: CLEANING & MAINTENANCE. AMOUNT: 1,048. DESCRIPTION: LICENSES & FEES. AMOUNT: 75. TOTAL TO FORM 990-EZ, LINE 16: 1,123.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON B SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08057395000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOS ALAMOS SWIM SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LOSA
ReturnHeader/Filer/EIN0922431543
ReturnHeader/Filer/PhoneNum08057395000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1065
ReturnHeader/Filer/USAddress/CityNm0LOS ALAMOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093440
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271144439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCDERMOTT & APKARIAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0241 SOUTH BROADWAY 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORCUTT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093455
ReturnHeader/PreparerPersonGrp/PhoneNum08059258729
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS V APKARIAN JR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T13:15:26-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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