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Nonprofiteer
← AMERICAN SWIMMING COACHES COUNCIL FOR SPORT DEVELOPMENT INC

Form 990 for tax year 2022

Filed by AMERICAN SWIMMING COACHES COUNCIL FOR SPORT DEVELOPMENT INC.

Totals

Total revenue
$450,537
Total expenses
$452,970
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$447,957
Investment income
$0
Other revenue
$2,580
Total assets, end of year
$263,420
Total liabilities, end of year
$101,138
Net assets or fund balances, end of year
$162,282
Program services expenses (Part IX)
$197,468
Management and general expenses
$255,502
Fundraising expenses
$0
Program service expenses (Part III)
$197,468

Program services were 43.6% 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.

  • 2a · Program service revenue: SWIM CLINICS

    total $447,957 · related or exempt $447,957

  • 5 · Royalties

    total $1,502 · related or exempt $1,502

  • 11a · Other revenue: REFUNDS

    total $915 · related or exempt $915

  • 11b · Other revenue: SALES OF PRODUCT INCOME

    total $163 · related or exempt $163

  • 11e · Other revenue, total

    $1,078

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $172,644 · management and general $172,644

  • 8 · Pension plan contributions

    total $5,395 · management and general $5,395

  • 9 · Other employee benefits

    total $2,041 · management and general $2,041

  • 10 · Payroll taxes

    total $15,246 · management and general $15,246

  • 11b · Fees: legal

    total $135 · management and general $135

  • 11c · Fees: accounting

    total $2,050 · management and general $2,050

  • 11g · Fees: other

    total $16,211 · management and general $16,211

  • 12 · Advertising and promotion

    total $1,301 · management and general $1,301

  • 13 · Office expenses

    total $6,388 · management and general $6,388

  • 14 · Information technology

    total $3,182 · management and general $3,182

  • 23 · Insurance

    total $2,075 · management and general $2,075

  • 24a · Other expenses: WORLD CLINIC EXPENSE

    total $197,468 · program services $197,468

  • 24b · Other expenses: COST OF GOODS SOLD

    total $16,022 · management and general $16,022

  • 24c · Other expenses: MISCELLANEOUS EXPENSE

    total $12,554 · management and general $12,554

  • 24d · Other expenses: TAXES AND LICENSES

    total $258 · management and general $258

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $216 · end of year $107,619

  • 2 · Savings and temporary cash investments

    beginning of year $185,996

  • 4 · Accounts receivable

    beginning of year $3,739 · end of year $1,008

  • 15 · Other assets

    beginning of year $107,866 · end of year $154,793

  • 17 · Accounts payable and accrued expenses

    beginning of year $131,934 · end of year $101,138

  • 27 · Net assets without donor restrictions

    beginning of year $165,883 · end of year $162,282

Mission and programs · 2022

Mission

TO ORGANIZE SWIMMING CLINICS THAT PROVIDE EDUCATION AND VARIOUS LEVELS OF CERTIFICATE TO COACHES ALL ACROSS THE UNITED STATES. THE COUNCIL HOSTS VARIOUS CLINICS INCLUDING WORLD AND SWIM AMERICA.

Activities or mission (Part I)

TO ORGANIZE SWIMMING CLINICS THAT PROVIDE EDUCATION AND VARIOUS LEVELS OF CERTIFICATION TO COACHES ALL ACROSS THE UNITED STATES. THE COUNCIL HOSTS VARIOUS CLINICS INCLUDING WORLD AND SWIM AMERICA.

  • SWIMMING CLINICS PROVIDE EDUCATION AND VARIOUS LEVELS OF CERTIFICATION TO COACHES ALL ACROSS THE UNITED STATES. THE COUNCIL HOSTS VARIOUS CLINICS INCLUDING WORLD AND SWIM AMERICA.

    Expenses $197,468 · Revenue $450,537

As filed on the 2022 return.

Listed in Part VII

  • Jennifer Lamont

    CEO

    Total calculated
    $157,828
    From this org
    $142,759
    From related orgs
    $0
    Other
    $15,069
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $142,759
    Bonus
    not reported
    Other
    not reported
    Deferred
    $3,864
    Nontaxable benefits
    not reported + $11,205 related
    Filer's total
    $146,623 + $11,205 related
  • Mohamed Abdelaal

    SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Mitch Dalton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • William Dorenkott

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Tim Hill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Braden Holloway

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Ellen Johnston

    TREASURER

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Mike Koleber

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Emily Melina

    DIRECTOR/VP

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Ian Murray

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Michael Murray

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2 + 2 related
  • Megan Oesting

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Doug Wharam

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    1 + 1 related

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

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

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
2022
Filed
15 August 2024
IRS schema version
2022v5.0
Source object
202412259349300871

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