Civic Intelligence

Lake Oswego Swim Club

EIN 93-0852551 • 501(c)3 • Lake Oswego, OR

Profile

Lake Oswego Swim Club (LOSC) is a nationally recognized, competitive swim program providing swimmers the opportunity to achieve their highest potential. LOSC promotes the physical fitness and character building through individual growth in an inclusive, flexible team environment.

PO Box 1103Lake Oswego, OR 97035-0501

www.lakeoswegoswimclub.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

7.9%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$137,363

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

85th percentile

37%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

-0.3%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$457,691

Up $124,146 (+37%) from 2023

Liabilities

Up

$211

Up $20,232 (+101%) from 2023

Net Assets

Up

$457,480

Up $103,914 (+29%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin57th percentile

Revenue

Down

$923,329

Down $2,988 (-0.3%) from 2023

Expenses

Down

$850,239

Down $55,242 (-6.1%) from 2023

Net Income

Up

$73,090

Up $52,254 (+251%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$600K$400K$200K$0-$200KAssets 2011: $58,886Liabilities 2011: $0Net Assets 2011: $58,8862011Assets 2012: $91,322Liabilities 2012: $0Net Assets 2012: $91,3222012Assets 2013: $152,473Liabilities 2013: $0Net Assets 2013: $152,4732013Assets 2014: $169,719Liabilities 2014: $0Net Assets 2014: $169,7192014Assets 2015: $250,772Liabilities 2015: $0Net Assets 2015: $250,7722015Assets 2016: $299,932Liabilities 2016: $0Net Assets 2016: $299,9322016Assets 2017: $374,340Liabilities 2017: $0Net Assets 2017: $374,3402017Assets 2018: $414,374Liabilities 2018: $0Net Assets 2018: $414,3742018Assets 2019: $462,235Liabilities 2019: $0Net Assets 2019: $462,2352019Assets 2020: $488,201Liabilities 2020: $54,100Net Assets 2020: $434,1012020Assets 2021: $414,917Liabilities 2021: $4,606Net Assets 2021: $410,3112021Assets 2022: $314,287Liabilities 2022: -$18,443Net Assets 2022: $332,7302022Assets 2023: $333,545Liabilities 2023: -$20,021Net Assets 2023: $353,5662023Assets 2024: $457,691Liabilities 2024: $211Net Assets 2024: $457,4802024

Highlighted filing

2024

Assets$457,691
Liabilities$211
Net Assets$457,480
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $269,343Expenses 2011: $265,349Net Income 2011: $3,9942011Revenue 2012: $267,788Expenses 2012: $235,352Net Income 2012: $32,4362012Revenue 2013: $346,229Expenses 2013: $285,078Net Income 2013: $61,1512013Revenue 2014: $358,809Expenses 2014: $341,563Net Income 2014: $17,2462014Revenue 2015: $447,065Expenses 2015: $366,012Net Income 2015: $81,0532015Revenue 2016: $501,481Expenses 2016: $452,321Net Income 2016: $49,1602016Revenue 2017: $562,334Expenses 2017: $487,926Net Income 2017: $74,4082017Revenue 2018: $626,222Expenses 2018: $586,188Net Income 2018: $40,0342018Revenue 2019: $650,184Expenses 2019: $602,323Net Income 2019: $47,8612019Revenue 2020: $428,219Expenses 2020: $456,353Net Income 2020: -$28,1342020Revenue 2021: $727,237Expenses 2021: $751,026Net Income 2021: -$23,7892021Revenue 2022: $781,614Expenses 2022: $859,195Net Income 2022: -$77,5812022Revenue 2023: $926,317Expenses 2023: $905,481Net Income 2023: $20,8362023Revenue 2024: $923,329Expenses 2024: $850,239Net Income 2024: $73,0902024

Highlighted filing

2024

Revenue$923,329
Expenses$850,239
Net Income$73,090
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$457,691
Liabilities
$211
Net assets
$457,480
Revenue
$923,329
Expenses
$850,239
Net income
$73,090
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.00$4.57$9.23$8.50$0.73
2023Detailed filing. Detailed filing data is available for this year.$3.34$0.20$3.54$9.26$9.05$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.14$0.18$3.33$7.82$8.59$0.78
2021Detailed filing. Detailed filing data is available for this year.$4.15$0.05$4.10$7.27$7.51$0.24
2020Detailed filing. Detailed filing data is available for this year.$4.88$0.54$4.34$4.28$4.56$0.28
2019Summary only. Only limited summary data is available for this year.$4.62$0.00$4.62$6.50$6.02$0.48
2018Summary only. Only limited summary data is available for this year.$4.14$0.00$4.14$6.26$5.86$0.40
2017Summary only. Only limited summary data is available for this year.$3.74$0.00$3.74$5.62$4.88$0.74
2016Summary only. Only limited summary data is available for this year.$3.00$0.00$3.00$5.01$4.52$0.49
2015Summary only. Only limited summary data is available for this year.$2.51$0.00$2.51$4.47$3.66$0.81
2014Summary only. Only limited summary data is available for this year.$1.70$0.00$1.70$3.59$3.42$0.17
2013Summary only. Only limited summary data is available for this year.$1.52$0.00$1.52$3.46$2.85$0.61
2012Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$2.68$2.35$0.32
2011Summary only. Only limited summary data is available for this year.$0.59$0.00$0.59$2.69$2.65$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$956,599
Mission and Program Overview

Mission

Lake Oswego Swim Club (LOSC) is a nationally recognized, competitive swim program providing swimmers the opportunity to achieve their highest potential. LOSC promotes the physical fitness and character building through individual growth in an inclusive, flexible team environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$353,566$457,480▲ $103,914
Savings and Temporary Cash Investments$316,641$319,695▲ $3,054
Cash and Non-Interest-Bearing Accounts$16,904$137,996▲ $121,092
Total Assets$333,545$457,691▲ $124,146
Liabilities
Accounts Payable and Accrued Expenses-$211-
Mortgage Notes Payable Secured by Investment Property$-20,021--
Total Liabilities$-20,021$211▲ $20,232
Net Assets / Fund Balance
Total Net Assets Fund Balance$353,566$457,480▲ $103,914
Total Liabilities and Net Assets / Fund Balance$333,545$457,691▲ $124,146
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Emily MelinaHead CoachFT$137,363$137,363

Board Members and Trustees

NameTitle
Rick VailPresident
Lonnie SextonVice President
Danielle GrubeMembership
Vacant PositionSecretary
Chris NanceTreasurer
Sunny BurdenWays and Means
Revenue and Support

Revenue Composition

Contributions and Grants
$616,291
Program Service Revenue
$187,594
Investment Income
$2,926
Other Revenue
$116,518
Change in Net Assets
$73,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$490,631
Other Expenses$359,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$281,649--$281,649
Current Officers, Directors, Trustees, and Key Employees$137,363--$137,363
All Other Expenses$37,914--$37,914
Travel$37,470--$37,470
Payroll Taxes$37,280--$37,280
Other Employee Benefits$27,125--$27,125
Conferences and Meetings-$18,200-$18,200
Other Expenses$10,096--$10,096
Pension Plan Contributions$7,214--$7,214
Insurance$5,781--$5,781
Total Functional Expenses$832,039$18,200$0$850,239
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$149,010
Fundraising Direct Expenses$33,270
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Apparel$29,783$29,783$28,963$820
SwimAThon$25,272$25,272-$25,272
Total Events$149,010$68,873$28,963$39,910
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
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

Members or stockholder classes and rights Part VI line 6

“The members of LOSC are the families of the swimmers the club serves.”

Member election for additional members Part VI line 7A

“Nine of the ten positions on the LOSCs Board of Directors are elected by the LOSCs members. The remaing position is dedicated to the Head Coach. At the time of filing there were two vacancies on the board.”

Committee meeting documentation Part VI line 8B

“Committees are authorized with very limited scope of action, and do not keep minutes.”

Form 990 governing body review Part VI line 11

“LOSCs Form 990 is prepared by a paid professional and reviewed by the President, Treasurer or his/her designee(s). Other members of LOSCs Board of Directors have the opportunity to review the Form 990 prior to filing.”

Governing documents etc available to public Part VI line 19

“The Governing documents and/or financial statements of the organization are provided by LOSCs upon request; the financial statements are discussed regularly at board meetings, and annually at the Annual Member Meeting.”

Filing and Contact Details

Filer

Filer Name
Lake Oswego Swim Club
EIN
93-0852551
In Care Of
% Rick Vail
Phone
5034128197
Address
PO Box 1103, Lake Oswego, OR 97035-0501

Signing Officer

Name
Rick Vail
Title
President
Phone
5034128197
Signed
2025-11-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Rick Vail
Formed
1979
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
7
Employees
19
Volunteers
225

Preparer

Firm
Abbot Tax Service Inc
Address
4900 SW Griffith Dr Ste 105, Beaverton, OR 97005
Preparer
Daniel Aksel
Phone
5035208888
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Organization adjusted books for prior year uncleared and duplicated income and expenses. Period covered 2012 - 2023”

Raw XML AppendixShowing 400 of 427 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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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SwimAThon
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members of LOSC are the families of the swimmers the club serves.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Nine of the ten positions on the LOSCs Board of Directors are elected by the LOSCs members. The remaing position is dedicated to the Head Coach. At the time of filing there were two vacancies on the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Committees are authorized with very limited scope of action, and do not keep minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOSCs Form 990 is prepared by a paid professional and reviewed by the President, Treasurer or his/her designee(s). Other members of LOSCs Board of Directors have the opportunity to review the Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Governing documents and/or financial statements of the organization are provided by LOSCs upon request; the financial statements are discussed regularly at board meetings, and annually at the Annual Member Meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Organization adjusted books for prior year uncleared and duplicated income and expenses. Period covered 2012 - 2023
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1103
IRS990/USAddress/CityNm0Lake Oswego
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097035
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IRS990/WebsiteAddressTxt0www.lakeoswegoswimclub.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK VAIL

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