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Nonprofiteer
← USA SWIMMING INC

Form 990 for tax year 2024

Filed by USA SWIMMING INC.

Totals

Total revenue
$236,146
Total expenses
$169,736
Contributions and grants received
$100,878
Grants paid
$0
Program service revenue
$75,600
Investment income
$59,578
Other revenue
$90
Total assets, end of year
$978,307
Total liabilities, end of year
$2,396
Net assets or fund balances, end of year
$975,911
Program services expenses (Part IX)
$128,041
Management and general expenses
$41,695
Fundraising expenses
$0
Program service expenses (Part III)
$128,041

Program services were 75.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $99,878

  • 1f · All other contributions, gifts and grants

    $1,000

  • 2a · Program service revenue: SANCTIONED MEET REVENU

    total $65,330 · related or exempt $65,330

  • 2b · Program service revenue: PROGRAM PARTICIPATION

    total $7,270 · related or exempt $7,270

  • 2c · Program service revenue: FINES

    total $3,000 · related or exempt $3,000

  • 3 · Investment income

    total $24,480 · excluded $24,480

  • 7a · Gross sales of assets other than inventory

    securities $35,098

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $35,098

  • 7d · Net gain or loss

    total $35,098 · related or exempt $35,098

  • 11a · Other revenue: FINANCIAL REBATES

    total $90 · related or exempt $90

  • 11e · Other revenue, total

    $90

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $41,075 · program services $18,799 · management and general $22,276

  • 11c · Fees: accounting

    total $5,829 · management and general $5,829

  • 11f · Fees: investment management

    total $4,382 · management and general $4,382

  • 11g · Fees: other

    total $4,874 · management and general $4,874

  • 13 · Office expenses

    total $100 · program services $35 · management and general $65

  • 14 · Information technology

    total $1,174 · management and general $1,174

  • 17 · Travel

    total $12,466 · program services $11,045 · management and general $1,421

  • 19 · Conferences, conventions and meetings

    total $6,121 · program services $5,611 · management and general $510

  • 24a · Other expenses: NISI SPONSORED MEETS

    total $46,923 · program services $46,923

  • 24b · Other expenses: ATHLETE TRAVEL SUPPORT

    total $22,733 · program services $22,733

  • 24c · Other expenses: NON-ATHLETE DEVELOPMENT

    total $9,120 · program services $9,120

  • 24d · Other expenses: OUTREACH MEMBER SUPPORT

    total $8,766 · program services $8,766

  • 24e · All other expenses

    total $6,173 · program services $5,009 · management and general $1,164

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $23,897 · end of year $37,354

  • 11 · Investments: publicly traded securities

    beginning of year $853,793 · end of year $940,953

  • 17 · Accounts payable and accrued expenses

    beginning of year $152 · end of year $1,490

  • 25 · Other liabilities

    beginning of year $0 · end of year $906

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $877,538 · end of year $975,911

Mission and programs · 2024

Mission

TO PROMOTE AND GROW THE SPORT OF SWIMMING BY SUPPORTING ATHLETES, COACHES, VOLUNTEERS, AND CLUBS WITH EDUCATION, RESOURCES, AND HIGH-QUALITY COMPETITION, WHILE FOSTERING A SAFE, INCLUSIVE, AND COLLABORATIVE COMMUNITY.

  • COMPETITION PROGRAM - CONDUCTED SWIM MEETS TO PROMOTE COMPETITIVE SWIMMING AT ALL LEVELS OF COMPETITION. PROMOTED NATIONAL LEVEL COMPETITION THROUGH AN ATHLETE REIMBURSEMENT PROGRAM.

    Expenses $86,037 · Revenue $72,600

  • MEMBER DEVELOPMENT PROGRAM - HELD PROGRAMMING FOR MEMBER DEVELOPMENT INCLUDING CAMPS AND CLINICS. ENCOURAGED MEMBER DEVELOPMENT THROUGH A REIMBURSEMENT PROGRAM FOR MEMBERS ATTENDING REGIONAL AND NATIONAL TRAINING OPPORTUNITIES.

    Expenses $30,753

  • OUTREACH PROGRAM - PROMOTE DIVERSITY, EQUITY, AND INCLUSION IN THE SPORT OF SWIMMING.

    Expenses $8,766 · Revenue $1,000

  • OTHER EXPENSES CONSISIT OF OFFICE AND MISCELLANEOUS EXPENSES.

    Expenses $2,485

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michael Switalski

    GENERAL CHAIR

    Total calculated
    $0
    Hours/week
    5
  • William Chidsey

    ADMINISTRATIVE VICE-CHAIR

    Total calculated
    $0
    Hours/week
    5
  • Anna Lapoint

    SENIOR VICE CHAIR

    Total calculated
    $0
    Hours/week
    5
  • Kenneth Z Gaskill

    FINANCE VICE CHAIR

    Total calculated
    $0
    Hours/week
    5
  • Douglas Heyden

    AGE GROUP VICE CHAIR

    Total calculated
    $0
    Hours/week
    5
  • Troy Lubanski

    ZONE TEAM MANAGER

    Total calculated
    $0
    Hours/week
    5
  • Tom Steuer

    COACH REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1
  • Peter Peyser

    ATHLETE REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1
  • Veronica Puzanonova

    ATHLETE REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1
  • Leo Gibbons

    SAFE SPORT CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Tom Killian

    TECHNICAL PLANNING CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Dominic Falbo

    AT LARGE ATHLETE/REPRESENT

    Total calculated
    $0
    Hours/week
    1
  • Robert Nicita

    OFFICIALS CHAIR

    Total calculated
    $0
    Hours/week
    1
  • James Stromski

    PAST GENERAL CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Courtney Christ

    DISABILITY CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Abby Ferrari

    AT LARGE ATHLETE/REPRESENT

    Total calculated
    $0
    Hours/week
    1
  • Morgan Harrington

    SECRETARY

    Total calculated
    $0
    Hours/week
    5
  • Paul R Cary

    TREASURER

    Total calculated
    $0
    Hours/week
    5
  • Kyle Sobon

    COACH REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1
  • Joe Amedro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Rick Aronberg

    DIRECTOR, COMPETITION AND

    Total calculated
    $0
    Hours/week
    15
  • Brian Baier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Marlin Bedford

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Tim Bennett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Deborah Burke

    OFFICE AND MEMBERSHIP MANAGER

    Total calculated
    $0
    Hours/week
    15
  • Mike Burgess

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Dan Burke

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Brianna Cafarelli

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Marcia Callan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Heidi Carlson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Sarah Cook

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Melissa Craig

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Thomas Day

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Ann Marie Doleski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Chris Everett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Yoko Farmer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Jessie Faulkner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Maddie Feeney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Louise Freedman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Anthony Furstoss

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Erin Graham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Jonas Griffone

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Hannah Heyden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Christine Hughes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Cindy Jarvis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Donna Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Alexa Kulik

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Jenny Kyle

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Emily Lapier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Kelly Lynch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Zac Mekker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Joe Menter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Chris Musshafen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • William Niblock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Michael O'Connor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Amber Orlando

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Lillian Orlando

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Brittany Pallo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Martina Puzanovova

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Dani Richards

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Sydney Richards

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Meredith Roberts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Sydney Sajdak

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Becky Sapio

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Michelle Scamacca

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Jameson Sierzant

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Heather Sugar

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Sage Vadney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Scott Vanderzell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Carter Walser

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Chris Ware

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Jason Westervelt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Jennifer Wisniewski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Max Zentz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Nicolas Weiner

    SENIOR VICE CHAIR (CO)

    Total calculated
    $0
    Hours/week
    5
  • Ben Hinds

    AT LARGE ATHLETE REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 5
LINE 5A: THE TREASURER, COMPETITION AND SANCTIONS MANAGER, AND OFFICE AND MEMBERSHIP MANAGER RECEIVE A BOARD AUTHORIZED PAYMENT TO COMPENSATE THEM FOR TIME SPENT ON RECORD KEEPING ACTIVITIES AND SWIM MEET ORGANIZATION AND REGISTRATIONS, RESPECTIVELY. PAYMENTS ARE CONTINGENT ON REVENUES EARNED. LINE 5B: SAME EXPLANATION AS SCHEDULE J, PART II BELOW.
PART I, LINE 6
LINE 6A: THE TREASURER,COMPETITION AND SANCTIONS MANAGER, AND OFFICE AND MEMBERSHIP MANAGER RECEIVE A BOARD AUTHORIZED PAYMENT TO COMPENSATE THEM FOR TIME SPENT ON RECORD KEEPING ACTIVITIES AND SWIM MEET ORGANIZATION AND REGISTRATIONS, RESPECTIVELY. PAYMENTS ARE CONTINGENT ON NET EARNINGS. LINE 6B: SAME EXPLANATION AS SCHEDULE J, PART II BELOW.
SCHEDULE J: PART II
TEAMS REQUEST NIAGARA SWIMMING, INC. ("NI") HOST MEETS UNDER SANCTION FEES OF $30/DAY. NI RECEIVES $2.50 PER ATHLETE. SOME BOARD MEMBERS ASSOCIATE WITH TEAMS HOSTING MEETS, REQUEST SANCTION VIA NI, RUN THE SWIM MEET THEN VIA THIRD PARTY (OTHER SWIM TEAM) CAN RECEIVE COMPENSATION TO RUN THE MEET.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202543219349301774

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