PACIFIC NORTHWEST SWIMMING (EIN 311040507) - 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

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

SUPPORT FOR AMATEUR SWIMMING. PROVIDE SUPPORT FOR USA SWIMMING IN WESTERN WASHINGTON; TRAVEL SUPPORT, COMPETITIONS, REGISTRATION, TRAINING CLINICS FOR COACHES, OFFICIALS, CLUBS AND SWIMMERS. PROVIDE INFORMATIONAL SERVICES SERVING OVER 5,000 SWIMMERS AND THEIR FAMILIES.

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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
2024	$203,172	$358,626	$919,056	$-155,454
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

PACIFIC NORTHWEST SWIMMING