METROPOLITAN 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

1981

Legal Domicile

Principal Officer

DAVID RODRIGUEZ

Phone

6315851346

Tax Period

2023-09-01 to 2024-08-31

METROPOLITAN SWIMMING INC, founded in 1981, is a small nonprofit in the Recreation & Sports sector that reported $607K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. The organization ran a surplus of $106K, a strong 17% operating margin.

Mission

TO EDUCATE, INSTRUCT & DEVELOP INDIVIDUALS IN ALL AGE & ABILITY LEVELS TO IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING, PROMOTE DIVERSITY IN THE MEMBERSHIP AND PROVIDE OPPORTUNITIES TO SWIMMERS WITH DISABILITIES.

Program Service Accomplishments

Program 1

Expenses: $220,166

METROPOLITAN SWIMMING PROMOTES COMPETITIVE SWIMMING THROUGH A VARIETY OF ADDITIONAL PROGRAMS. METRO PROVIDES TRAVEL STIPENDS TO SWIMMERS QUALIFYING AT THE NATIONAL LEVEL, SPONSORS A CLUB EXCELLENCE...

Program 2

Expenses: $99,323 Revenue: $582,260

METROPOLITAN SWIMMING HOLDS MEETS AND OTHER EVENTS TO PROMOTE, DEVELOP AND IMPROVE COMPETITIVE SWIMMING. METRO HAS OVER 10,000 REGISTERED ATHLETES PARTICIPATING ON MORE THAN 80 CLUBS. COMPETITION IS...

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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 $0

Program Service Revenue $582,260

Investment Income $24,341

Other Revenue $552

TOTAL REVENUE $607,153

Expense Breakdown

Grants Paid $125,683

Salaries & Benefits $29,824

Fundraising Expenses $0

Program Expenses $319,489

Other Expenses $345,828

TOTAL EXPENSES $501,335

Year-over-Year Comparison

	2023	2022	Change
Revenue	$607,153	$500,493	+0.2%
Expenses	$501,335	$457,664	+0.1%
Net Income	$105,818	$42,829	+1.5%

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

300

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
DAVID RODRIGUEZ	GENERAL CHAIR	10.00	Officer Director	$0	$0	$0
DOM BOCCIO	ADMINSTRATIVE VICE-CHAIR	10.00	Officer Director	$0	$0	$0
CHRISTOPHER ARENA	FINANCE VICE-CHAIR	5.00	Officer Director	$0	$0	$0
ZAC HOJNACKI	COACHES REPRESENTATIVE	5.00	Director	$0	$0	$0
JACQUELINE WONG	SENIOR ATHLETE REPRESETNATIVE	2.00	Director	$0	$0	$0
WILL RANKIN	JUNIOR ATHLETE REPRESENTATIVE	2.00	Director	$0	$0	$0
JEFF CHU	CO-SECRETARY	10.00	Officer Director	$0	$0	$0
ANNETTE MACKREL	CO-SECRETARY	10.00	Officer Director	$0	$0	$0
KATE HALEX	SENIOR VICE-CHAIR	5.00	Director	$0	$0	$0
JONAH MONTGOMERY	AG VICE-CO-CHAIR/TECH PLANNING CHAIR	5.00	Director	$0	$0	$0
JOHN YEARWOOD	AGE GROUP VICE-CO-CHAIR	5.00	Director	$0	$0	$0
JENNIFER BANCROFT	CO-SAFE SPORT COORDIANTOR	5.00	Director	$0	$0	$0
DARRYL STRABUK	CO-SAFE SPORT COORDIANTOR	5.00	Director	$0	$0	$0
JAMILA SMITH	ATHLETE AT LARGE	2.00	Director	$0	$0	$0
PHIL PASPALAS	OPERATIONAL RISK CHAIR	5.00	Director	$0	$0	$0
EDDIE OYOLA	DEI AND DISABILITY CHAIR	5.00	Director	$0	$0	$0
DIANA ROSS	SENIOR VICE-CHAIR	5.00	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	No data	No data	No data	No data
2024	$607,153	$501,335	$992,880	$105,818
2023	$500,493	$457,664	$906,164	$42,829
2022	$435,751	$466,576	$832,036	$-30,825
2021	$241,799	$371,361	$889,989	$-129,562
2020	$419,053	$468,092	$989,596	$-49,039
2019	$670,202	$621,704	$1,026,681	$48,498
2018	$643,363	$557,194	$980,197	$86,169