Pacific Local Masters Swimming Committee (EIN 311131742) - 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

1987

Legal Domicile

Principal Officer

Laura H Shope

Phone

9167993141

Tax Period

2025-01-01 to 2025-12-31

Pacific Local Masters Swimming Committee, founded in 1987, is a small nonprofit that reported $138K in total revenue in fiscal year 2025. Revenue decreased 16% compared to the prior year. Expenses of $177K exceeded revenue, resulting in a 28% operating deficit.

Mission

Pacific Masters welcomes anyone from age 18 who would like to gain and maintain fitness through swimming and encourage programs to foster this mission.

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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 (2025)

Revenue Breakdown

Contributions & Grants $127,117

Program Service Revenue $6,941

Investment Income $4,226

Other Revenue $0

TOTAL REVENUE $138,284

Expense Breakdown

Grants Paid $0

Salaries & Benefits $33,733

Fundraising Expenses $0

Other Expenses $143,121

TOTAL EXPENSES $176,854

Year-over-Year Comparison

	2025	2024	Change
Revenue	$138,284	$165,522	-0.2%
Expenses	$176,854	$167,438	+0.1%
Net Income	$-38,570	$-1,916	+19.1%

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

N/A

Employees

Volunteers

N/A

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
Ian King	Chairman	010.00	Director	$0	$0	$0
Sally Hamilton	Treasurer	010.00	Director	$0	$0	$0
Sally Guthrie	Secretary	010.00	Director	$0	$0	$0
Chad Holbrook	VP Pool Meets	010.00	Director	$0	$0	$0
Kimberly Elsbach	VP Open Water	010.00	Director	$0	$0	$0
Justin Pickard	VP Communications Technology	010.00	Director	$0	$0	$0
Shari Cruse	VP Clubs and Coaches	010.00	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	$138,284	$176,854	$317,426	$-38,570
2024	$165,522	$167,438	$354,949	$-1,916
2023	$155,437	$155,981	$357,995	$-544
2022	$135,813	$148,029	$359,751	$-12,216
2021	$123,604	$71,392	$371,496	$52,212
2020	$121,293	$134,714	$318,117	$-13,421
2019	$143,394	$196,034	$330,221	$-52,640
2018	$154,976	$217,550	$382,861	$-62,574

Pacific Local Masters Swimming Committee