FAIRPORT SWIMMING INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1970

Legal Domicile

Principal Officer

MARCIA CALLAN

Tax Period

2023-09-01 to 2024-08-31

FAIRPORT SWIMMING INC, founded in 1970, is a small nonprofit in the Recreation & Sports sector that reported $409K in total revenue in fiscal year 2023.

Mission

TO SUPPORT AND PROMOTE SUPERIOR COACHING AND ATHLETE CENTERED AQUATIC DEVELOPMENT AND PERFORMANCE THROUGH EDUCATION,PRACTICE AND TRAINING.

Program Service Accomplishments

Program 1

Expenses: $397,168

PROVIDE AQUATIC TRAINING INSTRUCTION,FITNESS AND MULTI SPORT TRAINING FOR OLYMPIC DEVELOPMENT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $232,772

Program Service Revenue $176,174

Investment Income $0

Other Revenue $0

TOTAL REVENUE $408,946

Expense Breakdown

Grants Paid $0

Salaries & Benefits $254,217

Fundraising Expenses $0

Program Expenses $397,168

Other Expenses $142,951

TOTAL EXPENSES $397,168

Year-over-Year Comparison

	2023	2022	Change
Revenue	$408,946	N/A	N/A
Expenses	$397,168	N/A	N/A
Net Income	$11,778	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHLEEN WEBB	DIRECTOROFFICIAL COORDINATOR	2.00	Director	$0	$0	$0
ALEXANDER LAPOINT	DIRECTORATHLETE WELLNESS COO	5.00	Director	$0	$0	$0
GREGORY DANNER	PRESIDENT	2.00	Officer	$0	$0	$0
MARCIA CALLAN	CHIEF EXEC OFFICERHEAD COACH	40.00	Officer Key Emp Highest	$0	$0	$0
NICHOLAS WEINER	CHIEF OPERATING OFFICER VP	40.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$408,946	$397,168	$65,190	$11,778
2023	$351,944	$387,404	$52,725	$-35,460
2022	$306,704	$285,256	$50,522	$21,448
2021	$232,554	$249,276	$29,074	$-16,722
2021	$232,554	$206,757	$29,074	$25,797
2020	$273,411	$246,332	$45,796	$27,079
2019	$298,181	$311,218	$18,717	$-13,037
2018	$372,390	$352,795	$31,754	$19,595