Civic Intelligence

Clovis Swim Club

990 • Fiscal year 2019 • EIN 94-2674866

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 15, 2019

PO Box 27578Fresno, CA 93729

(559) 436-4348

Siviq Scores

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

Liabilities / Assets

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

16th percentile

-28%

Faster asset growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

58th percentile

6.1%

Faster revenue growth than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$77,907

Down $30,575 (-28%) from 2018

Net Assets

Down

$70,335

Down $30,486 (-30%) from 2018

Liabilities

Down

$7,572

Down $89 (-1.2%) from 2018

Revenue

Up

$297,327

Up $17,015 (+6.1%) from 2018

Expenses

Up

$327,813

Up $18,924 (+6.1%) from 2018

Net Income

Down

-$30,486

Down $1,909 (-6.7%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $131,907Liabilities 2011: $6,838Net Assets 2011: $125,0692011Assets 2012: $161,783Liabilities 2012: $10,039Net Assets 2012: $151,7442012Assets 2013: $132,811Liabilities 2013: $0Net Assets 2013: $132,8112013Assets 2014: $113,523Liabilities 2014: $0Net Assets 2014: $113,5232014Assets 2015: $91,926Net Assets 2015: $91,9262015Assets 2016: $111,168Liabilities 2016: $13,855Net Assets 2016: $97,3132016Assets 2017: $129,511Liabilities 2017: $113Net Assets 2017: $129,3982017Assets 2018: $108,482Liabilities 2018: $7,661Net Assets 2018: $100,8212018Assets 2019: $77,907Liabilities 2019: $7,572Net Assets 2019: $70,3352019Assets 2020: $74,520Liabilities 2020: $0Net Assets 2020: $74,5202020Assets 2021: $132,136Net Assets 2021: $132,1362021Assets 2022: $278,466Liabilities 2022: $0Net Assets 2022: $278,4662022Assets 2023: $338,233Liabilities 2023: $124,933Net Assets 2023: $213,3002023Assets 2024: $185,363Liabilities 2024: $0Net Assets 2024: $185,3632024

Highlighted filing

2019

Assets$77,907
Liabilities$7,572
Net Assets$70,335

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $105,903Expenses 2011: $127,454Net Income 2011: -$21,5512011Expenses 2012: $136,8722012Expenses 2013: $83,6002013Revenue 2014: $118,448Expenses 2014: $138,775Net Income 2014: -$20,3272014Revenue 2015: $112,811Expenses 2015: $134,408Net Income 2015: -$21,5972015Revenue 2016: $190,530Expenses 2016: $185,143Net Income 2016: $5,3872016Revenue 2017: $229,604Expenses 2017: $197,519Net Income 2017: $32,0852017Revenue 2018: $280,312Expenses 2018: $308,889Net Income 2018: -$28,5772018Revenue 2019: $297,327Expenses 2019: $327,813Net Income 2019: -$30,4862019Revenue 2020: $215,254Expenses 2020: $211,069Net Income 2020: $4,1852020Revenue 2021: $81,145Expenses 2021: $23,529Net Income 2021: $57,6162021Revenue 2022: $345,423Expenses 2022: $199,093Net Income 2022: $146,3302022Revenue 2023: $284,841Expenses 2023: $350,007Net Income 2023: -$65,1662023Revenue 2024: $385,092Expenses 2024: $413,029Net Income 2024: -$27,9372024

Highlighted filing

2019

Revenue$297,327
Expenses$327,813
Net Income-$30,486
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$297,327
Mission and Program Overview

Mission

To provide an opportunity for members to compete against others in a sanctioned environment. To provide every member an opportunity to improve swimming skills and achieve success at his or her level of ability, from novice to international competiion. Approximayely 300 individuals participate in the organization at various levels.

To provide an opportunity for members to compete against others in a sanctioned environment. To provide every member an opportunity to improve swimming skills and achieve success at his or her level ability, from novice to international competition. Approximately 300 individuals participate in the organization at various levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$100,821$70,335▼ $30,486
Savings and Temporary Cash Investments$89,877$68,263▼ $21,614
Land, Buildings, and Equipment, Net$6,787$5,184▼ $1,603
Cash and Non-Interest-Bearing Accounts$11,818$4,460▼ $7,358
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$108,482$77,907▼ $30,575
Other Assets Total-$0-
Liabilities
Other Liabilities$7,661$7,572▼ $89
Total Liabilities$7,661$7,572▼ $89
Net Assets / Fund Balance
Total Net Assets Fund Balance$100,821$70,335▼ $30,486
Total Liabilities and Net Assets / Fund Balance$108,482$77,907▼ $30,575

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,184$8,403$13,587
Compensation and Service Providers

Board Members and Trustees

NameTitle
John ForbesPresident
Aaron SamanskyDirector
Heather GuffeyDirector
Julie PerezDirector
Shawn FlemingDirector
Tammy WelchDirector
Will LyesDirector
Bree Wilber1st Vice Pres
Doug Lambert2nd Vice Pres
Bethany MarinovichSecretary
Keith GruceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$294,952
Investment Income
$327
Other Revenue
$2,048
Change in Net Assets
$-30,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$327,813
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$231,073--$231,073
Travel$54,163--$54,163
Other Expenses$4,365--$4,365
Depreciation Depletion$1,603--$1,603
Fees for Services Accounting-$1,175-$1,175
Insurance-$615-$615
Office Expenses-$533-$533
Fees for Services Other-$100-$100
Total Functional Expenses$325,390$2,423$0$327,813
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,048
Professional Fundraising Fees$0
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
Clovis Unified School District Advance$7,572
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
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

A committee including the bookkeeper and the executive committee has been designated to review the Form 990 for the accuracy and the completeness before filings with appropriate taxing authority as recommended by the Internal Revenue Service.

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

On an annual basis, board members are required to disclose, sign, and date any potential conflict of interest with the organization and are required to update regarding any conflict during the year as necessary.

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

Copies of the governing documents and the annual form 990 are available upon request and at Guidestar.com.

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

The governing documents of the Organization (Articles of Incorporation, Conflict of Interest Policy, Form 1023) and the annual Form 990 are available upon request and at Guidestar.com.

Filing and Contact Details

Filer

Filer Name
Clovis Swim Club
EIN
94-2674866
Phone
5594364348
Address
PO BOX 27578, FRESNO, CA 93729

Signing Officer

Name
Keith Gruce
Title
Treasurer
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Gruce
Formed
1980
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
150

Preparer

Firm
Dritsas Groom McCormick LLP
Address
7511 N Remington Ave Suite 101, Fresno, CA 93711
Preparer
Adam J Gruszczynski
Phone
5594478484
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IRS990/OtherExpensesGrp/ProgramServicesAmt26373
IRS990/OtherExpensesGrp/ProgramServicesAmt34365
IRS990/OtherExpensesGrp/TotalAmt015047
IRS990/OtherExpensesGrp/TotalAmt112766
IRS990/OtherExpensesGrp/TotalAmt26373
IRS990/OtherExpensesGrp/TotalAmt34365
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt07661
IRS990/OtherLiabilitiesGrp/EOYAmt07572
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Keith Gruce
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/Desc0Swim Meets
IRS990/ProgramServiceRevenueGrp/Desc1Team Apparel
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0294937
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0294937
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0316
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0308889
IRS990/PYOtherRevenueAmt010648
IRS990/PYProgramServiceRevenueAmt0269348
IRS990/PYRevenuesLessExpensesAmt0-28577
IRS990/PYTotalExpensesAmt0308889
IRS990/PYTotalRevenueAmt0280312
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30486
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0297001
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0100821
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt070335
IRS990/SavingsAndTempCashInvstGrp/BOYAmt089877
IRS990/SavingsAndTempCashInvstGrp/EOYAmt068263
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0327
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0316
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0315
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0347
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0372
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0294952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0269348
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0220341
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0190183
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0111258
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01086082
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0327
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0316
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0315
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0347
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0372
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01677
IRS990ScheduleA/InvestmentIncomeCYPct00.00150
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02048
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt010648
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt08948
IRS990ScheduleA/OtherIncome509Grp/TotalAmt021644
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97900
IRS990ScheduleA/PublicSupportPY509Pct00.97600
IRS990ScheduleA/PublicSupportTotal509Amt01086082
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0294952
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0269348
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0220341
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0190183
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0111258
IRS990ScheduleA/Total509Grp/TotalAmt01086082
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0297327
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0280312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0229604
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0190530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0111630
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01109403
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05184
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08403
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013587
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07572
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Clovis Unified School District Advance
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05184
IRS990ScheduleD/TotalLiabilityAmt07572
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A committee including the bookkeeper and the executive committee has been designated to review the Form 990 for the accuracy and the completeness before filings with appropriate taxing authority as recommended by the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1On an annual basis, board members are required to disclose, sign, and date any potential conflict of interest with the organization and are required to update regarding any conflict during the year as necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copies of the governing documents and the annual form 990 are available upon request and at Guidestar.com.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents of the Organization (Articles of Incorporation, Conflict of Interest Policy, Form 1023) and the annual Form 990 are available upon request and at Guidestar.com.
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 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/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$3.85$4.13$0.28
2023Detailed filing. Detailed filing data is available for this year.$3.38$1.25$2.13$2.85$3.50$0.65
2022Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$3.45$1.99$1.46
2021Detailed filing. Detailed filing data is available for this year.$1.32$1.32$0.81$0.24$0.58
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$2.15$2.11$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.08$0.70$2.97$3.28$0.30
2018Detailed filing. Detailed filing data is available for this year.$1.08$0.08$1.01$2.80$3.09$0.29
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.29$2.30$1.98$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.14$0.97$1.91$1.85$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.92$1.13$1.34$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$1.18$1.39$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.33$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.10$1.52$1.37
2011Summary only. Only limited summary data is available for this year.$1.32$0.07$1.25$1.06$1.27$0.22