SIGMA PERFORMANCE SWIMMING (EIN 270297684) - Form 990 Financial Analysis & Trantor Score

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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

2009

Legal Domicile

Principal Officer

JAMES HA

Phone

8173203502

Tax Period

2024-09-01 to 2025-08-31

SIGMA PERFORMANCE SWIMMING, founded in 2009, is a community nonprofit in the Recreation & Sports sector that reported $2.0M in total revenue in fiscal year 2024. Expenses of $1.9M left a modest 7% surplus.

Mission

YOUTH AQUATIC PROGRAMS IN THE COMMUNITY INCLUDING SWIM LESSONS, WATER SAFETY, DROWNING PREVENTION. YOUTHS DEVELOPING A COMPETITIVE SWIM TEAM WHICH RECEIVES LOCAL, REGIONAL, STATE AND NATIONAL TITLES.

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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 $10,034

Program Service Revenue $1,864,494

Investment Income $21,684

Other Revenue $147,666

TOTAL REVENUE $2,043,878

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,430,762

Fundraising Expenses $0

Program Expenses $1,625,585

Other Expenses $468,838

TOTAL EXPENSES $1,899,600

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,043,878	$1,963,764	+0.0%
Expenses	$1,899,600	$2,107,259	-0.1%
Net Income	$144,278	$-143,495	-2.0%

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

215

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

$240,000

Total Directors

$240,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDREW HA	CHAIRMAN/PRESIDENT	40.00	Officer Director	$240,000	$0	$240,000
JAMES KLEIN	BOARD MEMBER	2.00	Director	$0	$0	$0
JAMES HA	SECRETARY/TREASURER	10.00	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
2025	$2,043,878	$1,899,600	$344,179	$144,278
2024	$1,963,764	$2,107,259	$308,436	$-143,495
2023	$1,835,753	$1,802,961	$463,897	$32,792
2022	$1,836,994	$1,788,594	$456,278	$48,400
2021	$1,366,360	$1,316,195	$336,813	$50,165
2020	$837,058	$955,179	$125,550	$-118,121
2019	$1,053,036	$1,038,024	$83,250	$15,012

SIGMA PERFORMANCE SWIMMING