UNITED STATES SWIMMING INC (EIN 311016586) - 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

1981

Legal Domicile

Principal Officer

JAY FRIEND

Phone

4062234274

Tax Period

2023-01-01 to 2023-12-31

UNITED STATES SWIMMING INC, founded in 1981, is a small nonprofit that reported $106K in total revenue in fiscal year 2023. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $103K left a modest 3% surplus.

Mission

PROMOTE AMATEUR ATHLETICS

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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 $30,841

Program Service Revenue $74,771

Investment Income $545

Other Revenue $0

TOTAL REVENUE $106,157

Expense Breakdown

Grants Paid $6,900

Salaries & Benefits $1,050

Fundraising Expenses $0

Program Expenses $102,420

Other Expenses $94,590

TOTAL EXPENSES $102,540

Year-over-Year Comparison

	2023	2022	Change
Revenue	$106,157	$177,270	-0.4%
Expenses	$102,540	$140,962	-0.3%
Net Income	$3,617	$36,308	-0.9%

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

$1,050

Total Directors

$1,050

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW YOVICH	Treasurer	1.00	Officer Director	$1,050	$0	$1,050
JAY FRIEND	GENERAL CHAIR	1.00	Officer Director	$0	$0	$0
MICHELLE SCHERMERHORN	ADMIN VICE	1.00	Officer Director	$0	$0	$0
SUSAN HUCKEBY	Secretary	1.00	Officer Director	$0	$0	$0
BETH STOREY	FINANCE VICE	1.00	Director	$0	$0	$0
STEPHANIE BOYSEN	PROG OPS VICE	1.00	Director	$0	$0	$0
KRISTEN WYATT	PROG DVPMT VICE	1.00	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
2024	No data	No data	No data	No data
2023	$106,157	$102,540	$218,682	$3,617
2022	$177,270	$140,962	$215,065	$36,308
2021	$193,080	$224,988	$178,757	$-31,908
2020	$100,520	$116,204	$210,665	$-15,684
2019	$219,672	$214,180	$226,131	$5,492

UNITED STATES SWIMMING INC