UNITED STATES MASTERS SWIMMING INC (EIN 310999051) - 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

1979

Legal Domicile

Principal Officer

LOWRY DAWSON HUGHES IV

Phone

9415566271

Tax Period

2024-01-01 to 2024-12-31

UNITED STATES MASTERS SWIMMING INC, founded in 1979, is a community nonprofit in the Recreation & Sports sector that reported $4.7M in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

USMS' MISSION IS TO EMPOWER ADULTS TO IMPROVE THEIR LIVES THROUGH SWIMMING.

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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 $301,638

Program Service Revenue $4,055,805

Investment Income $190,444

Other Revenue $121,748

TOTAL REVENUE $4,669,635

Expense Breakdown

Grants Paid $31,275

Salaries & Benefits $2,117,724

Fundraising Expenses $0

Program Expenses $3,784,466

Other Expenses $2,743,456

TOTAL EXPENSES $4,892,455

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,669,635	$4,172,253	+0.1%
Expenses	$4,892,455	$4,559,637	+0.1%
Net Income	$-222,820	$-387,384	-0.4%

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

357

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

$491,905

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LOWRY DAWSON HUGHES IV	CEO	40.00	Officer	$297,664	$34,732	$332,396
GARY KEEHNER	CONTROLLER	40.00	Highest	$147,588	$16,944	$164,532
KYLE B DEERY	CMO	40.00	Officer	$138,867	$20,642	$159,509
WILLIAM EDWARD BRENNER JR	SR. DIRECTOR	40.00	Highest	$128,052	$19,894	$147,946
BRIAN ROBBINS	HEAD OF GROWN UP SWIMMING	40.00	Highest	$120,000	$9,676	$129,676
JESSICA REILLY	SR. DIRECTOR	40.00	Highest	$119,788	$15,675	$135,463
JONATHAN DEWITT ECKERT	SR. DIRECTOR	40.00	Highest	$117,185	$35,670	$152,855
SUSAN EHRINGER	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
SUE NUTTY	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
PAIGE BUEHLER	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
KRIS WINGENROTH	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
KATIE KENYON	LEGAL COUNSEL	6.00	Director	$0	$0	$0
JOHN KING	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
JEFF COMMINGS	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
CHARLES COCKRELL	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
BRITTA O'LEARY	AT LARGE DIRECTOR	5.00	Director	$0	$0	$0
ROBIN SMITH	VP OF PROGRAMS	6.00	Officer Director	$0	$0	$0
PETER GUADAGNI	IMMEDIATE PAST PRESIDENT	5.00	Officer Director	$0	$0	$0
KENNY BRISBIN	VP COMMUNITY SRVCS	6.00	Officer Director	$0	$0	$0
JULIE DUSSLIERE	VP OF ADMINISTRATION	6.00	Officer Director	$0	$0	$0
JILL GELLATLY	TREASURER	10.00	Officer Director	$0	$0	$0
ED COATES	PRESIDENT	12.00	Officer Director	$0	$0	$0
CRYSTIE MCGRAIL	VP LOCAL OPERATIONS	6.00	Officer Director	$0	$0	$0
CARRIE STOLAR	SECRETARY	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
2024	$4,669,635	$4,892,455	$7,275,189	$-222,820
2023	$4,172,253	$4,559,637	$6,796,706	$-387,384
2022	$3,618,935	$4,044,026	$6,565,063	$-425,091
2021	$3,454,621	$3,395,144	$7,327,632	$59,477
2020	$3,465,559	$3,147,092	$6,232,805	$318,467
2019	$4,185,305	$4,143,222	$6,220,954	$42,083
2018	$4,153,052	$3,890,499	$5,522,122	$262,553

UNITED STATES MASTERS SWIMMING INC