PACIFIC NORTHWEST SWIMMING

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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

1980

Legal Domicile

Principal Officer

KEN SPENCER

Phone

2538520680

Tax Period

2023-09-01 to 2024-08-31

PACIFIC NORTHWEST SWIMMING, founded in 1980, is a small nonprofit that reported $203K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $359K exceeded revenue, resulting in a 77% operating deficit.

Mission

TO PROMOTE THE SPORT OF COMPETITIVE SWIMMING THROUGH GOVERNANCE, PROGRAMMING AND EDUCATION FOR THE PACIFIC NORTHWEST SWIMMING COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $191,869 Revenue: $115,791

FUNDS SPENT FOR TRAVEL ASSISTANCE FOR SENIOR SWIMMERS (HIGH SCHOOL AGE) WHO QUALIFIED TO COMPETE AT NATIONAL AND JUNIOR NATIONAL COMPETITIONS. ALSO TRAVEL ASSISTANCE FOR AGE GROUP SWIMMERS TO COMPETE AS PNS LSC TEAM AT ZONE AND ALL STAR MEETS. PROVIDES PROGRAMMING AND PROMOTES COMPETITION. FUNDS DEDICATED TO DIVERSITY, EQUITY AND INCLUSION TO ASSIST CLUBS AND SWIMMER PARTICIPATION.

Program 2

Expenses: $43,134 Revenue: $79,015

ESTABLISHMENT OF COMPETITIVE MEET CALENDAR, WHICH INCLUDES EQUIPMENT RENTAL, SANCTION FEES, MEET AWARDS, AND OTHER EXPENDITURES TO PROVIDE THE HIGHEST QUALITY COMPETITIVE MEETS IN OUR REGION WITHIN...

Program 3

Expenses: $1,397

CONFERENCES, CONVENTIONS, AND MEETINGS.PNS HOUSE OF DELEGATES IS A MEETING FOR ALL MEMBER CLUBS TO ELECT PNS BOD, APPROVE PROPOSED BUDGET, ANY POLICY OR BYLAW UPDATES AND MEET CALENDAR WHICH PROVIDES THE FRAMEWORK FOR MEET STRUCTURES AND SCHEDULING.CONFERENCES AND BOARD MEETINGS PROVIDE PLANNING AND EDUCATION FOR BOARD MEMBERS FOR PROMOTING AND BUILDING THE SPORT OF AMATEUR SWIMMING. PARTICIPATION IN THE USA SWIMMING ANNUAL CONVENTION IS FOR EDUCTATION REGARDING POLICIES AND PROCEDURES AS WELL AS IDEAS FOR PROMOTING THE SPORT AND GUIDELINES FOR REGISTRATION PROCEDURES AND COMPETITION.

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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 $5,275

Program Service Revenue $197,891

Investment Income $6

Other Revenue $0

TOTAL REVENUE $203,172

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,638

Fundraising Expenses $0

Program Expenses $259,920

Other Expenses $288,988

TOTAL EXPENSES $358,626

Year-over-Year Comparison

	2023	2022	Change
Revenue	$203,172	$374,691	-0.5%
Expenses	$358,626	$348,059	+0.0%
Net Income	$-155,454	$26,632	-6.8%

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

500

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

$600

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN SKROCH	GENERAL CHAIR	10.00	Officer Director	$0	$0	$0
JOHN GAGLIARDO	ADMINISTRATIVE VICE-CHAIR	5.00	Director	$0	$0	$0
DEBORAH SOPER	FINANCE VICE-CHAIR	10.00	Officer Director	$0	$0	$0
ALICE GODFRED	PROGRAM DEVELOPER VICE-CHA	5.00	Director	$0	$0	$0
CHAD WINKLE	PROGRAM OPERATIONS VICE-CH	5.00	Director	$0	$0	$0
GARRETT MCCAFFREY	SENIOR VICE-CHAIR	5.00	Director	$0	$0	$0
KARA FORBIS	AGE GROUP VICE-CHAIR	5.00	Director	$0	$0	$0
TERESA WINTERSTEIN	SECRETARY	10.00	Officer Director	$0	$0	$0
DAVE BAER	TREASURER	10.00	Officer Director	$0	$0	$0
NICK SRIRIPIPAT	OFFICIALS COMMITTEE CHAIR	5.00	Director	$0	$0	$0
CARL BABER	SAFE SPORT/RISK MANAGEMENT	5.00	Director	$0	$0	$0
JAIDEN SREENIVASAN	ATHLETE REPRESENTATIVE	5.00	Director	$0	$0	$0
JERRY CHEN	ATHLETE REPRESENTATIVE	5.00	Director	$0	$0	$0
NICK CHEVALIER	COACH REPRESENTATIVE	5.00	Director	$0	$0	$0
CHRIS COGHILL	COACH REPRESENTATIVE	5.00	Director	$0	$0	$0
ELLIE WANG	ATHLETE REPRESENTATIVE	5.00	Director	$0	$0	$0
NATHAN LEE	ATHLETE REPRESENTATIVE	5.00	Director	$0	$0	$0
TROY BUGLIO	DIRECTOR AT-LARGE	5.00	Director	$600	$0	$600
KEN SPENCER	DIRECTOR AT-LARGE	5.00	Director	$0	$0	$0
EMILY MURRAY	DIVERSITY EQUITY INCLUSION	5.00	Director	$0	$0	$0
BOB KELLER	IMMEDIATE PAST GENERAL CHA	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	$203,172	$358,626	$919,056	$-155,454
2024	No data	No data	No data	No data
2023	$374,691	$348,059	$969,435	$26,632
2022	$451,188	$345,840	$881,243	$105,348
2021	$338,583	$464,564	$927,564	$-125,981
2020	$282,716	$447,578	$982,037	$-164,862
2019	$366,144	$424,651	$998,916	$-58,507
2018	$554,570	$349,163	$1,011,897	$205,407