ASSOCIATION OF AQUATIC PROFESSIONALS (EIN 274879025) - 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

2011

Legal Domicile

Principal Officer

CORY HILDERBRAND

Phone

2628949772

Tax Period

2025-01-01 to 2025-12-31

ASSOCIATION OF AQUATIC PROFESSIONALS, founded in 2011, is a community nonprofit in the Public Safety sector that reported $1.1M in total revenue in fiscal year 2025. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $980K left a modest 12% surplus.

Mission

PROMOTE SAFE AQUATIC PRACTICES AND DROWNING PREVENTION EDUCATION. EDUCATION AND ENRICHMENT FOR ACQUATIC PROFESSIONALS.

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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 (2025)

Revenue Breakdown

Contributions & Grants $6,540

Program Service Revenue $1,084,527

Investment Income $19,614

Other Revenue $5,855

TOTAL REVENUE $1,116,536

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $326,420

Fundraising Expenses $57,258

Program Expenses $750,153

Other Expenses $650,174

TOTAL EXPENSES $979,594

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,116,536	$859,257	+0.3%
Expenses	$979,594	$795,035	+0.2%
Net Income	$136,942	$64,222	+1.1%

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

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

$326,898

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CORY HILDERBRAND	PRESIDENT	2.00	Officer Director	$0	$0	$0
JOEY LANEVE	PRESIDENT EL	2.00	Officer Director	$0	$0	$0
DONITA GRINDE-HOUTMAN	PAST PRESIDE	2.00	Officer Director	$0	$0	$0
MANDA GROFF	TREASURER	2.00	Officer Director	$0	$0	$0
ASHLEY INGRAM	SECRETARY	2.00	Officer Director	$0	$0	$0
BOB BRADLEY	BOARD MEMBER	2.00	Director	$0	$0	$0
BILL O-MELIA	BOARD MEMBER	2.00	Director	$0	$0	$0
SJ IDEL	BOARD MEMBER	2.00	Director	$0	$0	$0
TAMMY JASTER	BOARD MEMBER	2.00	Director	$0	$0	$0
HELENA MACHADO	BOARD MEMBER	2.00	Director	$0	$0	$0
CRAIG MERKEY	BOARD MEMBER	2.00	Director	$0	$0	$0
ALAN MOGRIDGE	BOARD MEMBER	2.00	Director	$0	$0	$0
BILL FRAZIER	BOARD MEMBER	2.00	Director	$0	$0	$0
GWEN WILCOX	BOARD MEMBER	2.00	Director	$0	$0	$0
KATE CONNELL	DEIJ LIAISON	2.00	Director	$0	$0	$0
BOB KAPPEL	EXHIBITOR LI	2.00	Director	$0	$0	$0
NATHALIE MARTIN	RESEARCH LIA	2.00	Director	$0	$0	$0
JULIENE HEFTER	EXEC. DIRECT	46.00	Director	$158,268	$24,000	$182,268
KIRSTEN BARNES	ASSISTANT DI	46.00	Director	$124,350	$0	$124,350
MARK BASNIGHT	DEPUTY DIREC	12.00	Director	$20,280	$0	$20,280

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	$1,116,536	$979,594	$811,882	$136,942
2024	$859,257	$795,035	$699,354	$64,222
2023	$679,015	$578,907	$614,447	$100,108
2022	$510,967	$439,635	$517,992	$71,332
2021	$428,927	$358,951	$442,857	$69,976
2020	$286,191	$286,028	$371,211	$163
2019	$401,924	$338,828	$383,802	$63,096
2018	$340,798	$299,665	$306,830	$41,133

ASSOCIATION OF AQUATIC PROFESSIONALS