Civic Intelligence

Bend Swim Club Inc.

990 • Fiscal year 2014 • EIN 93-0778462

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 22, 2015

PO Box 713697708

(541) 410-9045

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

93rd percentile

126%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

81st percentile

37%

Faster revenue growth than 81% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Up

$83,275

Up $46,505 (+126%) from 2013

Net Assets

Up

$82,275

Up $54,532 (+197%) from 2013

Liabilities

Down

$1,000

Down $8,027 (-89%) from 2013

Revenue

$305,998

No earlier filing loaded for comparison.

Expenses

Down

$248,854

Down $34,178 (-12%) from 2013

Net Income

$57,144

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $40,326Liabilities 2010: $16,286Net Assets 2010: $24,0402010Assets 2011: $28,304Liabilities 2011: $17,508Net Assets 2011: $10,7962011Assets 2012: $29,638Liabilities 2012: $1352012Assets 2013: $36,770Liabilities 2013: $9,027Net Assets 2013: $27,7432013Assets 2014: $83,275Liabilities 2014: $1,000Net Assets 2014: $82,2752014Assets 2015: $133,952Liabilities 2015: $12,900Net Assets 2015: $121,0522015Assets 2016: $138,862Liabilities 2016: $10,969Net Assets 2016: $127,8932016Assets 2017: $140,320Liabilities 2017: $0Net Assets 2017: $140,3202017Assets 2018: $107,363Liabilities 2018: $0Net Assets 2018: $107,3632018Assets 2019: $144,967Liabilities 2019: $0Net Assets 2019: $144,9672019Assets 2020: $60,638Liabilities 2020: $45,000Net Assets 2020: $15,6382020Assets 2021: $205,069Liabilities 2021: $904Net Assets 2021: $204,1652021Assets 2022: $339,374Liabilities 2022: $361Net Assets 2022: $339,0132022Assets 2023: $392,262Liabilities 2023: $7,621Net Assets 2023: $384,6412023Assets 2024: $304,803Liabilities 2024: $5,581Net Assets 2024: $299,2222024Assets 2025: $265,817Liabilities 2025: $552Net Assets 2025: $265,2652025

Highlighted filing

2014

Assets$83,275
Liabilities$1,000
Net Assets$82,275

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $223,1632010Expenses 2011: $241,6262011Revenue 2012: $163,447Expenses 2012: $144,740Net Income 2012: $18,7072012Expenses 2013: $283,0322013Revenue 2014: $305,998Expenses 2014: $248,854Net Income 2014: $57,1442014Revenue 2015: $355,509Expenses 2015: $316,732Net Income 2015: $38,7772015Revenue 2016: $375,998Expenses 2016: $369,157Net Income 2016: $6,8412016Revenue 2017: $446,335Expenses 2017: $433,777Net Income 2017: $12,5582017Revenue 2018: $418,169Expenses 2018: $461,249Net Income 2018: -$43,0802018Revenue 2019: $483,372Expenses 2019: $445,768Net Income 2019: $37,6042019Revenue 2020: $294,507Expenses 2020: $423,836Net Income 2020: -$129,3292020Revenue 2021: $463,703Expenses 2021: $275,176Net Income 2021: $188,5272021Revenue 2022: $675,589Expenses 2022: $540,741Net Income 2022: $134,8482022Revenue 2023: $663,474Expenses 2023: $617,848Net Income 2023: $45,6262023Revenue 2024: $642,541Expenses 2024: $727,960Net Income 2024: -$85,4192024Revenue 2025: $768,896Expenses 2025: $802,853Net Income 2025: -$33,9572025

Highlighted filing

2014

Revenue$305,998
Expenses$248,854
Net Income$57,144
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 22, 2015
Return Version
2013v4.0
Gross Receipts
$320,614
Mission and Program Overview

Mission

The organization serves 180 children and adults from ages 5 to 24. The organization provides qualified coaches for training and participation in various swim meets with a focus on promoting an understanding, and appreciation for, developing self esteem, personal accountability, self discipline and goal achievement.

To provide coaching and training for improving individual swimming skills. To provide a venue for participating in competitive swimming and to promote team building skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$27,743$82,275▲ $54,532
Savings and Temporary Cash Investments$5,001$40,027▲ $35,026
Cash and Non-Interest-Bearing Accounts$11,990$23,395▲ $11,405
Land, Buildings, and Equipment, Net$19,779$19,853▲ $74
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$36,770$83,275▲ $46,505
Other Assets Total-$0-
Liabilities
Other Liabilities$9,027$1,000▼ $8,027
Total Liabilities$9,027$1,000▼ $8,027
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,743$82,275▲ $54,532
Total Liabilities and Net Assets / Fund Balance$36,770$83,275▲ $46,505

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$19,853$18,061$37,914
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim RossPresident
Jody ShafferVice President
Joe FerrinDirector
Amy StaffordSecretary
Tom WoldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$935
Program Service Revenue
$292,875
Investment Income
$45
Other Revenue
$12,143
All Other Contributions
$935
Change in Net Assets
$57,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$140,767
Other Expenses$108,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$128,965--$128,965
Travel$24,273--$24,273
All Other Expenses$10,565$3,818-$14,383
Payroll Taxes$11,802--$11,802
Depreciation Depletion$2,661--$2,661
Other Expenses$2,624$6,060-$2,624
Office Expenses-$2,208-$2,208
Conferences and Meetings-$1,634-$1,634
Insurance-$885-$885
Total Functional Expenses$234,249$14,605$0$248,854
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,922
Fundraising Direct Expenses$14,616
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$24,904$24,904$14,616$10,288
Total Events$24,904$24,904$14,616$10,288
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

The tax return is reviewed by the president and treasurer prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members are required to disclose any conflicts of interest during regular board meetings.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Coaches are reviewed by the board of directors and other members of the club annually.

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

All financial record and club policies are maintained at the organization's office and are available upon written request.

Filing and Contact Details

Filer

EIN
93-0778462
Phone
5414109045

Signing Officer

Name
Tom Wold
Title
Treasurer
Signed
2015-02-22
Discuss with paid preparer
Yes

Organization Details

Formed
1963
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
200

Preparer

Preparer
Lisa Ihander
Phone
5416337690
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt027743
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt082275
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05001
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040027
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0293810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0216634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt082948
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0157375
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0138881
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0889648
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0123
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt024922
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt059535
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt065543
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt066502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt072241
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0288743
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0123
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012143
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt08852
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt08929
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt04473
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06810
IRS990ScheduleA/OtherIncome509Grp/TotalAmt041207
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96610
IRS990ScheduleA/PublicSupportPY509Pct00.96940
IRS990ScheduleA/PublicSupportTotal509Amt01178391
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0318732
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0276169
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0148491
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0223877
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0211122
IRS990ScheduleA/Total509Grp/TotalAmt01178391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0330920
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0285028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0157426
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0228382
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0217965
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01219721
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019853
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018061
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019853
IRS990ScheduleD/TotalLiabilityAmt01000
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014616
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024904
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024904
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024904
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024904
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0WVBC
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010288
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014616
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014616
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE PRESIDENT AND TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST DURING REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COACHES ARE REVIEWED BY THE BOARD OF DIRECTORS AND OTHER MEMBERS OF THE CLUB ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL FINANCIAL RECORD AND CLUB POLICIES ARE MAINTAINED AT THE ORGANIZATION'S OFFICE AND ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt036770
IRS990/TotalAssetsEOYAmt083275
IRS990/TotalAssetsGrp/BOYAmt036770
IRS990/TotalAssetsGrp/EOYAmt083275
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0935
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014605
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0234249
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09027
IRS990/TotalLiabilitiesEOYAmt01000
IRS990/TotalLiabilitiesGrp/BOYAmt09027
IRS990/TotalLiabilitiesGrp/EOYAmt01000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027743
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt082275
IRS990/TotalProgramServiceExpensesAmt0234249
IRS990/TotalProgramServiceRevenueAmt0292875
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0294757
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305998
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt036770
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt083275

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.66$0.01$2.65$7.69$8.03$0.34
2024Detailed filing. Detailed filing data is available for this year.$3.05$0.06$2.99$6.43$7.28$0.85
2023Detailed filing. Detailed filing data is available for this year.$3.92$0.08$3.85$6.63$6.18$0.46
2022Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$6.76$5.41$1.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.01$2.04$4.64$2.75$1.89
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.45$0.16$2.95$4.24$1.29
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$4.83$4.46$0.38
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$4.18$4.61$0.43
2017Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$4.46$4.34$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.39$0.11$1.28$3.76$3.69$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.13$1.21$3.56$3.17$0.39
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$3.06$2.49$0.57
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.09$0.28$2.83
2012Summary only. Only limited summary data is available for this year.$0.30$0.00$1.63$1.45$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.18$0.11$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.16$0.24$2.23