Civic Intelligence

Pacific Swimming Inc

990 • Fiscal year 2013 • EIN 94-2701340

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 29, 2014

4533 Tuolumne Way94521

(925) 825-6041

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.13x

Higher debt load relative to assets than 52% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

60th percentile

0.19x

Higher debt load relative to revenue than 60% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

59th percentile

6.1%

Higher net margin than 59% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

48th percentile

2.8%

Faster revenue growth than 48% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Assets

Up

$3,040,764

Up $333,321 (+12%) from 2012

Net Assets

Up

$2,645,738

Up $308,791 (+13%) from 2012

Liabilities

Up

$395,026

Up $24,530 (+6.6%) from 2012

Revenue

$2,080,775

No earlier filing loaded for comparison.

Expenses

Down

$1,953,440

Down $165,641 (-7.8%) from 2012

Net Income

$127,335

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.

$6.0M$4.0M$2.0M$0Assets 2011: $2,467,819Liabilities 2011: $265,277Net Assets 2011: $2,202,5422011Assets 2012: $2,707,443Liabilities 2012: $370,496Net Assets 2012: $2,336,9472012Assets 2013: $3,040,764Liabilities 2013: $395,026Net Assets 2013: $2,645,7382013Assets 2014: $2,825,449Liabilities 2014: $52,802Net Assets 2014: $2,772,6472014Assets 2015: $3,107,492Liabilities 2015: $65,264Net Assets 2015: $3,042,2282015Assets 2016: $3,424,792Liabilities 2016: $78,017Net Assets 2016: $3,346,7752016Assets 2017: $3,789,299Liabilities 2017: $75,410Net Assets 2017: $3,713,8892017Assets 2018: $4,115,822Liabilities 2018: $130,132Net Assets 2018: $3,985,6902018Assets 2019: $4,155,850Liabilities 2019: $148,808Net Assets 2019: $4,007,0422019Assets 2020: $4,008,895Liabilities 2020: $689,646Net Assets 2020: $3,319,2492020Assets 2021: $4,330,217Liabilities 2021: $560,152Net Assets 2021: $3,770,0652021Assets 2022: $4,051,424Liabilities 2022: $274,549Net Assets 2022: $3,776,8752022Assets 2023: $4,479,004Liabilities 2023: $101,004Net Assets 2023: $4,378,0002023Assets 2024: $5,245,596Liabilities 2024: $92,342Net Assets 2024: $5,153,2542024Assets 2025: $5,635,244Liabilities 2025: $87,263Net Assets 2025: $5,547,9812025

Highlighted filing

2013

Assets$3,040,764
Liabilities$395,026
Net Assets$2,645,738

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,970,319Expenses 2011: $1,709,939Net Income 2011: $260,3802011Expenses 2012: $2,119,0812012Revenue 2013: $2,080,775Expenses 2013: $1,953,440Net Income 2013: $127,3352013Revenue 2014: $713,694Expenses 2014: $704,198Net Income 2014: $9,4962014Revenue 2015: $1,638,244Expenses 2015: $1,014,327Net Income 2015: $623,9172015Revenue 2016: $1,183,971Expenses 2016: $1,043,094Net Income 2016: $140,8772016Revenue 2017: $1,289,271Expenses 2017: $1,074,966Net Income 2017: $214,3052017Revenue 2018: $1,465,582Expenses 2018: $1,277,719Net Income 2018: $187,8632018Revenue 2019: $1,229,911Expenses 2019: $1,279,578Net Income 2019: -$49,6672019Revenue 2020: $983,590Expenses 2020: $1,814,495Net Income 2020: -$830,9052020Revenue 2021: $683,662Expenses 2021: $427,071Net Income 2021: $256,5912021Revenue 2022: $1,283,445Expenses 2022: $668,588Net Income 2022: $614,8572022Revenue 2023: $1,365,825Expenses 2023: $949,444Net Income 2023: $416,3812023Revenue 2024: $1,372,808Expenses 2024: $986,008Net Income 2024: $386,8002024Revenue 2025: $1,489,446Expenses 2025: $1,220,506Net Income 2025: $268,9402025

Highlighted filing

2013

Revenue$2,080,775
Expenses$1,953,440
Net Income$127,335
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 29, 2014
Return Version
2013v3.1
Gross Receipts
$2,322,809
Mission and Program Overview

Mission

Inspiring a passion for swimming and making a difference in the lives of our members.

The objectives and primary purpose of pacific swimming shall be the education, instruction and training of individuals to develop and improve their capabilities in the sport of swimming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,928,172$2,153,487▲ $225,315
Cash and Non-Interest-Bearing Accounts$753,980$781,882▲ $27,902
Accounts Receivable-$58,554-
Inventories for Sale or Use$7,249$19,793▲ $12,544
Prepaid Expenses and Deferred Charges$478$18,173▲ $17,695
Savings and Temporary Cash Investments$10,054--
Land, Buildings, and Equipment, Net$5,512$8,875▲ $3,363
Total Assets$2,707,443$3,040,764▲ $333,321
Other Assets Total$1,998--
Liabilities
Accounts Payable and Accrued Expenses$364,736$376,631▲ $11,895
Deferred Revenue$5,760$18,395▲ $12,635
Total Liabilities$370,496$395,026▲ $24,530
Net Assets / Fund Balance
Unrestricted Net Assets$2,336,947$2,645,738▲ $308,791
Total Net Assets Fund Balance$2,336,947$2,645,738▲ $308,791
Total Liabilities and Net Assets / Fund Balance$2,707,443$3,040,764▲ $333,321

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,287$19,637$23,924
Other Land Buildings$4,588-$4,588
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kent YoshiwaraChair Divers
Larry RiceChair, Zone
Michael PiccardoChair, Zone
Jim MorefieldChairman, Zo
Kevin TwoheyChairman, Zo
David BenjaminZone 2 Chair
Darryl WooBoard of Rev
Lehla IrwinAdmin Vice C
Leo LinAdmin Vice C
Steve HurkoAge Group Vi
Andre Salles-cunhaAt-large Mem
David CottamAt-large Mem
Helen GarciaAt-large Mem
Phil HarterAt-large Mem
Veronica HernandezAt-large Mem
Jennifer MalickCamps Coordi
Danica BurgeClub Develop
Annie SteinCoach Rep-ag
Tom EversCoach Rep-se
Pam ReddingDisability S
Peggy RamirezFinance and
John BitterGeneral Chai
George ClevelandMeet Managem
Brian MalickOfficials Ch
Marcia BenjaminOpen Water S
Clint BentonParlimemtari
Rick BeebeRecords Chai
Judy SeigristRegistration
Marie LinSecretary
Don HeidarySenior Vice-
Michala RoanSr Athlete R
Tisha SteimleTime Standar
Mary RuddellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,383,129
Program Service Revenue
$560,572
Investment Income
$103,270
Other Revenue
$33,804
Change in Net Assets
$127,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,785,414
Salaries, Compensation, and Employee Benefits$115,526
Grants and Similar Amounts Paid$52,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$124,099$59,690-$183,789
Other Salaries and Wages$72,069$43,457-$115,526
Office Expenses$50,918$29,535-$80,453
Grants to Domestic Orgs$52,500--$52,500
Other Expenses$45,566--$45,566
Fees for Services Other-$39,675-$39,675
Fees for Service Investment Mgmnt Fees-$20,305-$20,305
Depreciation Depletion$1,225--$1,225
Total Functional Expenses$1,760,778$192,662$0$1,953,440
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

Only the elected and appointed board members are entiltled to a vote monthly. At the house of delegates(november and may/june) each member club is entitled to vote.

Form 990, Page 6, Part VI, Line 11B

Section c disclosure 19 pacific swimming maintains a website www.pacswim.org where its governing documents, bylaws, rules and regulations and policies and procedures are accessible to members and public. A copy of conflict of interest policy is contained in the policies and procedures document of the organization, available on its website. The financial statements are maintained by the treasurer. A copy of the financial statements and the irs form 990 is available to members and the public by requesting it from the tresurer. Instructions and contact information are available on the pacific swimming website- www.pacswim.org

Form 990, Page 6, Part VI, Line 12C

Part vi-goverance, management and disclosure section b policies 12c the bod adopted a conflict of interest statement to be signed annually each year. The secretary is responsible for collecting and monitoring that all members have turned a signed form each year.

Form 990, Page 6, Part VI, Line 19

Section c disclosure 19 pacific swimming maintains a website www.pacswim.org where its governing documents, bylaws, rules and regulations and policies and procedures are accessible to members and public. A copy of conflict of interest policy is contained in the policies and procedures document of the organization, available on its website. The financial statements are maintained by the treasurer. A copy of the financial statements and the irs form 990 is available to members and the public by requesting it from the tresurer. Instructions and contact information are available on the pacific swimming website- www.pacswim.org

Filing and Contact Details

Filer

EIN
94-2701340
Phone
9258256041

Signing Officer

Name
Mary a Ruddell
Title
Treasurer
Phone
9258256041
Signed
2014-07-29

Organization Details

Principal Officer
John Bitter
Formed
1980
Legal Domicile
CA
Voting Board Members
33
Independent Board Members
33
Employees
3
Volunteers
1,250

Preparer

Preparer
Michael J Bryant CPA
Phone
4082521800
Supplemental Narrative

Additional Explanations

Form 990

Form 990 - organization's mission or most significant activities (continued) pacific swimming shall promote swimming for the benefit of swimmers of all ages and abilities in accordance with its bylaws, policies and procedures.

Form 990, Page 2, Part III, Line 4A

Volunteer management and supervision of usa swimming programs in northern california area for 135 clubs; non-athletes (coaches, officials and other volunteers) and athletes.

Form 990, Page 2, Part III, Line 4D

Age group (to age 18) swimmer competition and development opportunity through camps: travel assistance to regional meets; support and supervision of local competition. Senior swimming (performance based class) and adapted swimmer competition and development through camps and travel assistance to national meets; support and supervision of local competition. Zone operation and management of swimming programs in 5 geographic zones to meet individualized local competition needs, including 10 zone and league championship meets, and promulgation of information at the zone level. Usa swimming - pass through of athlete, non-athlete, club and other membership dues collected on behalf of and paid to our parent organization other programs include outreach, disability, open water, and others. Volunteer management and supervision of usa swimming programs in northern california area for 135 clubs; non-athletes (coaches, officials and other volunteers) and athletes.

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IRS990/Form990PartVIISectionAGrp/PersonNm24GEORGE CLEVELAND
IRS990/Form990PartVIISectionAGrp/PersonNm25PHIL HARTER
IRS990/Form990PartVIISectionAGrp/PersonNm26MARY RUDDELL
IRS990/Form990PartVIISectionAGrp/PersonNm27LEHLA IRWIN
IRS990/Form990PartVIISectionAGrp/PersonNm28HELEN GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm29LEO LIN
IRS990/Form990PartVIISectionAGrp/PersonNm30BRIAN MALICK
IRS990/Form990PartVIISectionAGrp/PersonNm31MICHALA ROAN
IRS990/Form990PartVIISectionAGrp/PersonNm32PEGGY RAMIREZ
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IRS990/Form990PartVIISectionAGrp/TitleTxt0GENERAL CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt1COACH REP-AG
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3SENIOR VICE-
IRS990/Form990PartVIISectionAGrp/TitleTxt4AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt5COACH REP-SE
IRS990/Form990PartVIISectionAGrp/TitleTxt6REGISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR, ZONE
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR, ZONE
IRS990/Form990PartVIISectionAGrp/TitleTxt9PARLIMEMTARI
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIRMAN, ZO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHAIRMAN, ZO
IRS990/Form990PartVIISectionAGrp/TitleTxt12CAMPS COORDI
IRS990/Form990PartVIISectionAGrp/TitleTxt13CLUB DEVELOP
IRS990/Form990PartVIISectionAGrp/TitleTxt14DISABILITY S
IRS990/Form990PartVIISectionAGrp/TitleTxt15AGE GROUP VI
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF REV
IRS990/Form990PartVIISectionAGrp/TitleTxt17AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt18RECORDS CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt19TIME STANDAR
IRS990/Form990PartVIISectionAGrp/TitleTxt20AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt21OPEN WATER S
IRS990/Form990PartVIISectionAGrp/TitleTxt22ZONE 2 CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHAIR DIVERS
IRS990/Form990PartVIISectionAGrp/TitleTxt24MEET MANAGEM
IRS990/Form990PartVIISectionAGrp/TitleTxt25AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt26TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt27ADMIN VICE C
IRS990/Form990PartVIISectionAGrp/TitleTxt28AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt29ADMIN VICE C
IRS990/Form990PartVIISectionAGrp/TitleTxt30OFFICIALS CH
IRS990/Form990PartVIISectionAGrp/TitleTxt31SR ATHLETE R
IRS990/Form990PartVIISectionAGrp/TitleTxt32FINANCE AND
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IRS990/FundraisingActivitiesInd0false
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IRS990/GrantsToOrganizationsInd0false
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0242034
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IRS990/MissionDesc0THE OBJECTIVES AND PRIMARY PURPOSE OF PACIFIC SWIMMING SHALL BE THE EDUCATION, INSTRUCTION AND TRAINING OF INDIVIDUALS TO DEVELOP AND IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING.
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IRS990/OtherExpensesGrp/Desc1AGE GROUP EXPENSES
IRS990/OtherExpensesGrp/Desc2NATIONAL PROGRAM
IRS990/OtherExpensesGrp/Desc3MEET EXPENSES
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IRS990/OtherExpensesGrp/ProgramServicesAmt2157054
IRS990/OtherExpensesGrp/ProgramServicesAmt345566
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IRS990/OtherExpensesGrp/TotalAmt1207303
IRS990/OtherExpensesGrp/TotalAmt2157054
IRS990/OtherExpensesGrp/TotalAmt345566
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
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IRS990/OtherRevenueTotalAmt033804
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0115526
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IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018173
IRS990/PrincipalOfficerNm0JOHN BITTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEET REVENUES
IRS990/ProgramServiceRevenueGrp/Desc1AGE GROUP PROGRAMS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.64$0.09$5.55$1.49$1.22$0.27
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.09$5.15$1.37$0.99$0.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.48$0.10$4.38$1.37$0.95$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.27$3.78$1.28$0.67$0.61
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$0.56$3.77$0.68$0.43$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$0.69$3.32$0.98$1.81$0.83
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.15$4.01$1.23$1.28$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.12$0.13$3.99$1.47$1.28$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.08$3.71$1.29$1.07$0.21
2016Detailed filing. Detailed filing data is available for this year.$3.42$0.08$3.35$1.18$1.04$0.14
2015Detailed filing. Detailed filing data is available for this year.$3.11$0.07$3.04$1.64$1.01$0.62
2014Summary only. Only limited summary data is available for this year.$2.83$0.05$2.77$0.71$0.70$0.01
2013Detailed filing. Detailed filing data is available for this year.$3.04$0.40$2.65$2.08$1.95$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.37$2.34$2.12
2011Summary only. Only limited summary data is available for this year.$2.47$0.27$2.20$1.97$1.71$0.26