Civic Intelligence

Pendleton Swim Association Inc.

990EZ • Fiscal year 2018 • EIN 93-0643165

Jan 01, 2018 to Dec 31, 2018 • Filed on May 15, 2019

PO Box 431Pendleton, OR 97801

(541) 278-2840

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

54th percentile

3.7%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-37%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$146,831

Up $5,297 (+3.7%) from 2017

Net Assets

Up

$143,166

Up $5,296 (+3.8%) from 2017

Liabilities

Up

$3,665

Up $1 (+0.0%) from 2017

Revenue

Down

$44,659

Down $26,575 (-37%) from 2017

Expenses

Down

$39,363

Down $15,916 (-29%) from 2017

Net Income

Down

$5,296

Down $10,659 (-67%) from 2017

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $82,445Net Assets 2010: $82,4452010Assets 2011: $82,951Net Assets 2011: $82,9512011Assets 2012: $94,441Net Assets 2012: $94,4412012Assets 2013: $95,522Net Assets 2013: $95,5222013Assets 2014: $78,915Liabilities 2014: $02014Assets 2015: $89,730Net Assets 2015: $89,7302015Assets 2016: $126,408Liabilities 2016: $4,494Net Assets 2016: $121,9142016Assets 2017: $141,534Liabilities 2017: $3,664Net Assets 2017: $137,8702017Assets 2018: $146,831Liabilities 2018: $3,665Net Assets 2018: $143,1662018Assets 2019: $164,739Liabilities 2019: $77Net Assets 2019: $164,6622019Assets 2020: $171,621Net Assets 2020: $171,6212020Assets 2021: $160,164Net Assets 2021: $160,1642021Assets 2022: $161,815Net Assets 2022: $161,8152022Assets 2023: $156,248Net Assets 2023: $156,2482023Assets 2024: $166,578Net Assets 2024: $166,5782024

Highlighted filing

2018

Assets$146,831
Liabilities$3,665
Net Assets$143,166

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $46,293Expenses 2010: $44,953Net Income 2010: $1,3402010Revenue 2011: $52,744Expenses 2011: $52,238Net Income 2011: $5062011Revenue 2012: $56,422Expenses 2012: $44,932Net Income 2012: $11,4902012Revenue 2013: $54,910Expenses 2013: $53,829Net Income 2013: $1,0812013Revenue 2014: $54,422Expenses 2014: $71,029Net Income 2014: -$16,6072014Revenue 2015: $67,341Expenses 2015: $56,525Net Income 2015: $10,8162015Revenue 2016: $72,759Expenses 2016: $40,575Net Income 2016: $32,1842016Revenue 2017: $71,234Expenses 2017: $55,279Net Income 2017: $15,9552017Revenue 2018: $44,659Expenses 2018: $39,363Net Income 2018: $5,2962018Revenue 2019: $47,838Expenses 2019: $26,343Net Income 2019: $21,4952019Revenue 2020: $26,423Expenses 2020: $19,475Net Income 2020: $6,9482020Revenue 2021: $23,081Expenses 2021: $34,537Net Income 2021: -$11,4562021Revenue 2022: $43,603Expenses 2022: $41,952Net Income 2022: $1,6512022Revenue 2023: $55,486Expenses 2023: $61,053Net Income 2023: -$5,5672023Revenue 2024: $108,891Expenses 2024: $98,561Net Income 2024: $10,3302024

Highlighted filing

2018

Revenue$44,659
Expenses$39,363
Net Income$5,296
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 15, 2019
Return Version
2018v3.1
Gross Receipts
$80,176
Mission and Program Overview

Mission

Swimming instruction & competition for youth

Program Services

DescriptionGrantsExpenses
PENDLETON SWIM TEAM ASSOCIATION PROVIDES A TEAM ENVIRONMENT THAT REPRESENTS AN OPPORTUNITY FOR ALL SWIMMERS, REGARDLESS OF AGE OR ABILITY, TO REACH THEIR HIGHEST POTENTIAL AS BOTH A PERSON AND AN ATHLETE. THE PSA MAINTAINS AN ONGOING PROGRAM OF INSTRUCTION AND COMPETITION FOR THE YOUTH.-$35,486
PENDLETON SWIM TEAM ASSOCIATION PROVIDES SUPPORT TO PENDLETON HIGH SCHOOL SWIM TEAM.$1,790$1,790
PENDLETON SWIM TEAM ASSOCIATION PROVIDES A TEAM ENVIRONMENT THAT REPRESENTS AN OPPORTUNITY FOR ALL SWIMMERS, REGARDLESS OF AGE OR ABILITY, TO REACH THEIR HIGHEST POTENTIAL AS BOTH A PERSON AND AN ATHLETE. THE PSA MAINTAINS AN ONGOING PROGRAM OF INSTRUCTION AND COMPETITION FOR THE YOUTH.-$815
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
FRED ROBINSONPresidentPT$0--
ATHENA NELSONSecretary-$0--
TONY NELSONMember At LaPT$0--
ALICA HUTHMember At La-$0--
KATHY SPRATLINGTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Psa Burgers (co$38,028$38,028-$38,028
Inventational/c$13,813$13,813$10,196$3,617
Total Events$59,136$59,136$34,420$24,716
Filing and Contact Details

Filer

Filer Name
Pendleton Swim Association Inc
EIN
93-0643165
Phone
5412782840
Address
PO BOX 431, PENDLETON, OR 97801

Signing Officer

Name
Kathy Spratling
Title
Treasurer
Phone
5412782840
Signed
2019-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Jenson & Spratling Llp
Address
116 S MAIN ST STE 4, PENDLETON, OR 97801
Preparer
Charles D Jenson
Phone
5412782840
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Pdt whiskey fest cookshack licenses 34 expenses internet 63 website 1,099 event travel/per diem 7,599 commercial property 280 supplies 170 reimbursements 39 splash fees 5,228 swim program usas fees 3,358 dues & subscriptions 36 licenses & fees 150 taxes 124 non-investment depreciation 815 total 18,995

Form 990-ez, Part II, Line 24

Furniture & fixtures 57,300 57,300 less accumulated depreciation 3,534 4,349 total 53,766 52,951

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 234 235 keep pendleton swimming 3,430 3,430 accrual to cash 0 0

Form 990-ez, Part III, Line 28

Pendleton swim team association provides a team environment that represents an opportunity for all swimmers, regardless of age or ability, to reach their highest potential as both a person and an athlete. The psa maintains an ongoing program of instruction and competition for the youth.

Form 990-ez, Part III, Line 31

Pendleton swim team association provides a team environment that represents an opportunity for all swimmers, regardless of age or ability, to reach their highest potential as both a person and an athlete. The psa maintains an ongoing program of instruction and competition for the youth.

Raw XML Appendix195 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PDT WHISKEY FEST COOKSHACK LICENSES 34 EXPENSES INTERNET 63 WEBSITE 1,099 EVENT TRAVEL/PER DIEM 7,599 COMMERCIAL PROPERTY 280 SUPPLIES 170 REIMBURSEMENTS 39 SPLASH FEES 5,228 SWIM PROGRAM USAS FEES 3,358 DUES & SUBSCRIPTIONS 36 LICENSES & FEES 150 TAXES 124 NON-INVESTMENT DEPRECIATION 815 TOTAL 18,995
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FURNITURE & FIXTURES 57,300 57,300 LESS ACCUMULATED DEPRECIATION 3,534 4,349 TOTAL 53,766 52,951
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 234 235 KEEP PENDLETON SWIMMING 3,430 3,430 ACCRUAL TO CASH 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PENDLETON SWIM TEAM ASSOCIATION PROVIDES A TEAM ENVIRONMENT THAT REPRESENTS AN OPPORTUNITY FOR ALL SWIMMERS, REGARDLESS OF AGE OR ABILITY, TO REACH THEIR HIGHEST POTENTIAL AS BOTH A PERSON AND AN ATHLETE. THE PSA MAINTAINS AN ONGOING PROGRAM OF INSTRUCTION AND COMPETITION FOR THE YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PENDLETON SWIM TEAM ASSOCIATION PROVIDES A TEAM ENVIRONMENT THAT REPRESENTS AN OPPORTUNITY FOR ALL SWIMMERS, REGARDLESS OF AGE OR ABILITY, TO REACH THEIR HIGHEST POTENTIAL AS BOTH A PERSON AND AN ATHLETE. THE PSA MAINTAINS AN ONGOING PROGRAM OF INSTRUCTION AND COMPETITION FOR THE YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES D JENSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-14T10:55:31-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.67$1.67$1.09$0.99$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.56$1.56$0.55$0.61$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.62$1.62$0.44$0.42$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.60$1.60$0.23$0.35$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.72$1.72$0.26$0.19$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.48$0.26$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.47$0.04$1.43$0.45$0.39$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.04$1.38$0.71$0.55$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.04$1.22$0.73$0.41$0.32
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.90$0.67$0.57$0.11
2014Summary only. Only limited summary data is available for this year.$0.79$0.00$0.54$0.71$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.96$0.55$0.54$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.94$0.56$0.45$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.83$0.53$0.52$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.82$0.46$0.45$0.01