Civic Intelligence

Rose Bowl Aquatics Center

EIN 95-3994788 • 501(c)3 • Pasadena, CA

Profile

To help everyone achieve their personal best by providing the finest aquatic educational, competitive, therapeutic and recreational programs.

Refreshing map…

360 North Arroyo BlvdPasadena, CA 91103

www.rosebowlaquatics.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.17x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.11x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

41st percentile

1.2%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$200,300

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

55th percentile

5.8%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$7,065,898

Up $384,787 (+5.8%) from 2023

Liabilities

Up

$1,193,138

Up $171,501 (+17%) from 2023

Net Assets

Up

$5,872,760

Up $213,286 (+3.8%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin41st percentile

Revenue

Up

$10,488,744

Up $1,006,905 (+11%) from 2023

Expenses

Up

$10,361,156

Up $538,419 (+5.5%) from 2023

Net Income

Up

$127,588

Up $468,486 (+137%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$10M$5.0M$0Assets 2010: $6,812,020Liabilities 2010: $23,838Net Assets 2010: $6,788,1822010Assets 2011: $7,258,446Liabilities 2011: $513,714Net Assets 2011: $6,744,7322011Assets 2012: $7,428,363Liabilities 2012: $436,567Net Assets 2012: $6,991,7962012Assets 2013: $7,583,058Liabilities 2013: $86,738Net Assets 2013: $7,496,3202013Assets 2014: $7,450,321Liabilities 2014: $132,589Net Assets 2014: $7,317,7322014Assets 2015: $7,646,822Liabilities 2015: $221,241Net Assets 2015: $7,425,5812015Assets 2016: $7,418,845Liabilities 2016: $222,784Net Assets 2016: $7,196,0612016Assets 2017: $7,924,946Liabilities 2017: $191,059Net Assets 2017: $7,733,8872017Assets 2018: $7,809,798Liabilities 2018: $175,891Net Assets 2018: $7,633,9072018Assets 2019: $8,438,603Liabilities 2019: $228,478Net Assets 2019: $8,210,1252019Assets 2020: $6,438,015Liabilities 2020: $1,392,237Net Assets 2020: $5,045,7782020Assets 2021: $5,127,863Liabilities 2021: $1,082,758Net Assets 2021: $4,045,1052021Assets 2022: $7,560,726Liabilities 2022: $1,415,734Net Assets 2022: $6,144,9922022Assets 2023: $6,681,111Liabilities 2023: $1,021,637Net Assets 2023: $5,659,4742023Assets 2024: $7,065,898Liabilities 2024: $1,193,138Net Assets 2024: $5,872,7602024

Highlighted filing

2024

Assets$7,065,898
Liabilities$1,193,138
Net Assets$5,872,760
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,334,5782010Expenses 2011: $5,003,2162011Expenses 2012: $5,708,8852012Revenue 2013: $6,284,776Expenses 2013: $5,780,252Net Income 2013: $504,5242013Revenue 2014: $6,360,856Expenses 2014: $6,539,444Net Income 2014: -$178,5882014Revenue 2015: $6,862,204Expenses 2015: $6,750,585Net Income 2015: $111,6192015Revenue 2016: $7,091,613Expenses 2016: $7,428,837Net Income 2016: -$337,2242016Revenue 2017: $7,601,076Expenses 2017: $7,348,014Net Income 2017: $253,0622017Revenue 2018: $7,661,107Expenses 2018: $7,602,463Net Income 2018: $58,6442018Revenue 2019: $7,999,118Expenses 2019: $8,085,468Net Income 2019: -$86,3502019Revenue 2020: $3,535,334Expenses 2020: $6,712,384Net Income 2020: -$3,177,0502020Revenue 2021: $7,854,564Expenses 2021: $6,518,760Net Income 2021: $1,335,8042021Revenue 2022: $10,743,912Expenses 2022: $8,651,439Net Income 2022: $2,092,4732022Revenue 2023: $9,481,839Expenses 2023: $9,822,737Net Income 2023: -$340,8982023Revenue 2024: $10,488,744Expenses 2024: $10,361,156Net Income 2024: $127,5882024

Highlighted filing

2024

Revenue$10,488,744
Expenses$10,361,156
Net Income$127,588
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
$7,065,898
Liabilities
$1,193,138
Net assets
$5,872,760
Revenue
$10,488,744
Expenses
$10,361,156
Net income
$127,588
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.07$1.19$5.87$10.5$10.4$0.13
2023Summary only. Only limited summary data is available for this year.$6.68$1.02$5.66$9.48$9.82$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.56$1.42$6.14$10.7$8.65$2.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.13$1.08$4.05$7.85$6.52$1.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.44$1.39$5.05$3.54$6.71$3.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.44$0.23$8.21$8.00$8.09$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.81$0.18$7.63$7.66$7.60$0.06
2017Summary only. Only limited summary data is available for this year.$7.92$0.19$7.73$7.60$7.35$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.42$0.22$7.20$7.09$7.43$0.34
2015Summary only. Only limited summary data is available for this year.$7.65$0.22$7.43$6.86$6.75$0.11
2014Detailed filing. Detailed filing data is available for this year.$7.45$0.13$7.32$6.36$6.54$0.18
2013Detailed filing. Detailed filing data is available for this year.$7.58$0.09$7.50$6.28$5.78$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.43$0.44$6.99$5.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.26$0.51$6.74$5.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.81$0.02$6.79$4.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$11,270,417
Mission and Program Overview

Mission

To help everyone achieve their personal best by providing the finest aquatic educational, competitive, therapeutic and recreational programs.

To help everyone achieve their personal best by providing the finest aquatic educational, competitive, summer camp, and other recreational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,064,049$2,855,100▼ $208,949
Land, Buildings, and Equipment, Net$1,639,006$1,545,138▼ $93,868
Cash and Non-Interest-Bearing Accounts$803,568$1,490,148▲ $686,580
Accounts Receivable$552,410$650,415▲ $98,005
Prepaid Expenses and Deferred Charges$280,740$271,197▼ $9,543
Inventories for Sale or Use$22,905$26,973▲ $4,068
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Total Assets$6,681,111$7,065,898▲ $384,787
Other Assets Total$318,433$226,927▼ $91,506
Liabilities
Accounts Payable and Accrued Expenses$540,316$637,794▲ $97,478
Deferred Revenue$429,145$440,658▲ $11,513
Other Liabilities$52,176$114,686▲ $62,510
Total Liabilities$1,021,637$1,193,138▲ $171,501
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,077,280$5,290,566▲ $213,286
Net Assets With Donor Restrictions$582,194$582,194→ $0
Total Net Assets Fund Balance$5,659,474$5,872,760▲ $213,286
Total Liabilities and Net Assets / Fund Balance$6,681,111$7,065,898▲ $384,787

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$408,038$1,002,119-
Leasehold Improvements$1,137,100$7,115,670-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$14,000---$14,000
2023$14,000---$14,000
2022$14,000---$14,000
2021$14,000---$14,000
2020-$14,000--$14,000
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie SauerExec Dir/CFOFT$145,224$55,076$200,300
Arvin VarmaCOOFT$132,981$41,019$174,000
Andrew NguyenSwim CoachFT$160,765$11,157$171,922
James FrancisPres (former)FT$147,821-$147,821
Cristina AlvaradoProgram DirectorFT$138,217-$138,217

Board Members and Trustees

NameTitle
Robert KaminsChairman
Alison LasterVice Chair
Amanda GeorginoVice Chair
Aizita MaganaDirector
Darrell WalkerDirector
Dave GreeneDirector
Diana JergovicDirector
Jay WaltersDirector
Jenny YuDirector
John MothersheadDirector
John NaberDirector
John PlummerDirector
Jr DesouzaDirector
Katie CareyDirector
Marcos GuiterrezDirector
Margaret McaustinDirector
Mari BerkemeierDirector
Patrick AmsbryDirector
Lyn Bekett CacciatoreSecretary
Erik LarsenTreasurer/BO
Revenue and Support

Revenue Composition

Contributions and Grants
$1,623,781
Program Service Revenue
$8,580,318
Investment Income
$149,470
Other Revenue
$135,175
All Other Contributions
$1,623,781
Change in Net Assets
$127,588

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,488,744
Revenue Not Reported on Form 990
$72,920
Total Revenue per Audited Statements
$10,561,664
Total Revenue per Form 990
$10,488,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,579,161
Other Expenses$2,781,995
Total Fundraising Expense$611,306
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,508,543$110,820$345,919$5,965,282
Other Employee Benefits$914,824$104,851$72,083$1,091,758
Current Officers, Directors, Trustees, and Key Employees-$522,121-$522,121
Insurance$438,691$4,416$2,977$446,084
All Other Expenses$104,468$21,414$171,738$297,620
Depreciation Depletion$190,306$2,101$2,355$194,762
Other Expenses$192,391$219$1,111$192,610
Fees for Services Accounting$16,230$69,883$559$86,672
Advertising$1,542$40,752$10,403$52,697
Total Functional Expenses$8,865,452$884,398$611,306$10,361,156

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,361,156
Total Expenses per Audited Statements$10,361,156
Total Expenses per Form 990$10,361,156
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
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 on Account$103,335
Legal Contingency$5,000
Refundable Security Deposit$5,000
Lease Liability - Current$1,351
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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, Section B, Line 11B

“The Form 990 is prepared under the direction of The Audit Committee of the RBACs Board of Directors (Board). The 990 is reviewed by the Audit Committee and made available to each member of the Board of Directors, the Executive Director, and the Chief Financial Officer before filing with the IRS.”

Form 990, Part VI, Section B, Line 12C

“Upon joining the RBAC Board of Directors, board members and non-board members of various committees acknowledge they are required to disclose any potential conflicts of interest. In addition, the RBAC requires all staff to acknowledge receipt of the RBACs employee handbook, which states that employees are required to disclose any potential conflicts of interest.”

Form 990, Part VI, Section B, Line 15A

“The Chair of the Board reviews and approves all compensation and provides performance reviews.”

Form 990, Part VI, Section C, Line 19

“Documents available upon request”

Filing and Contact Details

Filer

Filer Name
Rose Bowl Aquatics Center
EIN
95-3994788
Phone
6265640330
Address
360 NORTH ARROYO BLVD, PASADENA, CA 91103

Signing Officer

Name
Melanie Sauer
Title
Exec Director/CFO
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Sauer
Formed
1985
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
20
Employees
367
Volunteers
200

Preparer

Firm
Haynie & Company CPAs
Address
4910 Campus Drive, Newport Beach, CA 92660
Preparer
Jeff Mcnerney
Phone
9497241880
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“funds were received as part of a campaign to raise funds to establish an endowment fund through the Pasadena Community Foundation”

Raw XML AppendixShowing 400 of 683 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.

Path#Value
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IRS990/AnnualDisclosureCoveredPrsnInd0true
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IRS990/BackupWthldComplianceInd0true
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IRS990/BooksInCareOfDetail/PhoneNum06265640330
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0360 N ARROYO BLVD
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt0190306
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IRS990/Desc0The RBAC is a world-class aquatics facility dedicated to helping all members of our diverse communities invest in their health and wellness by providing exemplary aquatic educational, competitive, therapeutic, and recreational programs. The RBACs facilities include two Olympic-sized pools, a therapy pool, a weight room, a conference room, locker rooms, a caf, and an aquatics merchandise shop. It hosts world-class swim, dive, and water polo teams and a wide variety of programs, including water aerobics, warm water exercise, lap swimming, learn-to-swim lessons, and land-based fitness classes such as yoga.The RBAC also provides need-based financial assistance to residents of Pasadena and surrounding communities. Participants receive up to 75% of the listed cost of programs such as swim lessons, adaptive swim lessons, lap swimming, water and dryland fitness classes, and our competitive teams (swim, masters swim, water polo, and diving). The RBAC endeavors to further fulfill its public benefit responsibilities through our Water Safety Program. This program provides every third-grade student in Pasadena Unified School District, including students with special needs, access to water safety instruction (i.e., swim lessons). Students attend 15 swim lessons and receive free swimsuits, water safety workbooks, and towel service.
IRS990/DescribedInSection501c3Ind0true
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IRS990/MissionDesc0The Rose Bowl Aquatics Center (the RBAC or Center) is a non-profit public benefit corporation formed under the non-profit corporation law of the State of California. In partnership with the City of Pasadena, the facility was constructed in 1990 and is located in the central part of the Arroyo Seco, only a few steps away from the world-famous Rose Bowl Stadium.The mission statement of the RBAC is to help everyone achieve their personal best by providing the finest aquatic educational, competitive, summer camp, and other recreational programs.
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