UNIVERSITY CITY SWIM CLUB

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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

1964

Legal Domicile

Principal Officer

BRIAN GLAZER

Phone

2154717665

Tax Period

2024-01-01 to 2024-12-31

UNIVERSITY CITY SWIM CLUB, founded in 1964, is a small nonprofit that reported $780K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $671K left a modest 14% surplus.

Mission

UNIVERSITY CITY SWIM CLUB IS A NOT-FOR-PROFIT ORGANIZATION WHOSE MISSION IS TO PROMOTE THE ENJOYMENT OF SWIMMING IN A SAFE AND CLEAN ENVIRONMENT IN THE UNIVERSITY CITY SECTION OF PHILADELPHIA.

Program Service Accomplishments

Program 1

Expenses: $559,396 Revenue: $771,450

THE ONLY PROGRAM SERVICE THAT IS UNDERTAKEN BY THE ORGANIZATION IS THE SWIMMING POOL PROGRAM. THE ORGANIZATION IS A RECREATIONAL CLUB WHICH PROMOTES THE ENJOYMENT OF SWIMMING IN A CLEAN AND SAFE...

THE ONLY PROGRAM SERVICE THAT IS UNDERTAKEN BY THE ORGANIZATION IS THE SWIMMING POOL PROGRAM. THE ORGANIZATION IS A RECREATIONAL CLUB WHICH PROMOTES THE ENJOYMENT OF SWIMMING IN A CLEAN AND SAFE ENVIRONMENT. IN ADDITION, THROUGHOUT THE SEASON, WE PROVIDE GROUP AND PRIVATE SWIMMING LESSONS, SOCIAL EVENTS, INCLUDING MOVIE NIGHTS, ANNUAL DINNER DANCE, AND OTHER EVENTS FOR MMBERS AND THEIR GUESTS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $260

Program Service Revenue $771,450

Investment Income $117

Other Revenue $7,694

TOTAL REVENUE $779,521

Expense Breakdown

Grants Paid $0

Salaries & Benefits $475

Fundraising Expenses $0

Program Expenses $559,396

Other Expenses $670,563

TOTAL EXPENSES $671,038

Year-over-Year Comparison

	2024	2023	Change
Revenue	$779,521	$689,973	+0.1%
Expenses	$671,038	$648,565	+0.0%
Net Income	$108,483	$41,408	+1.6%

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

N/A

Volunteers

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
SHARON FARRELL	SECRETARY	4.00	Officer Director	$0	$0	$0
BRIAN GLAZER	TREASURER	4.00	Officer Director	$0	$0	$0
GUINA HAMMOND	BOARD MEMBER	2.00	Director	$0	$0	$0
PATRICIA ISAKOWITZ	PRESIDENT	3.00	Officer Director	$0	$0	$0
MARGARET LIVINGSTON	BOARD MEMBER	2.00	Director	$0	$0	$0
MARY LIVINGSTON	BOARD MEMBER	2.00	Director	$0	$0	$0
EMIL STEINER	BOARD MEMBER	2.00	Director	$0	$0	$0
SAMIR THAKER	VICE PRESIDE	4.00	Officer Director	$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
2024	$779,521	$671,038	$1,928,353	$108,483
2023	$693,013	$637,418	$1,991,943	$55,595
2023	$689,973	$648,565	$1,892,057	$41,408
2022	$637,483	$597,203	$1,880,205	$40,280
2021	$82,269	$224,790	$1,869,613	$-142,521
2020	$618,363	$576,954	$2,050,167	$41,409
2019	$608,063	$610,375	$2,196,970	$-2,312