OLENTANGY SWIM ASSOCIATION 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

1995

Legal Domicile

Principal Officer

Christopher Ross

Tax Period

2025-01-01 to 2025-12-31

OLENTANGY SWIM ASSOCIATION INC, founded in 1995, is a small nonprofit in the Recreation & Sports sector that reported $452K in total revenue in fiscal year 2025. Expenses of $549K exceeded revenue, resulting in a 21% operating deficit.

Mission

TO PROVIDE A COMMUNITY LOCATION FOR SWIMMING, SWIM LESSONS, DIVING, SWIM TEAM AND OTHER COMMUNITY ACTIVITIES.

Program Service Accomplishments

Program 1

Expenses: $31,612 Revenue: $31,089

IMPROVING PHSYICAL HEALTH, SELF CONFIDENCE, AND WATER SAFETY UNDERSTANDING IN YOUTH SWIM TEAM PARTICIPANTS

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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 $421,334

Program Service Revenue $31,089

Investment Income $21

Other Revenue $0

TOTAL REVENUE $452,444

Expense Breakdown

Grants Paid $0

Salaries & Benefits $24,372

Fundraising Expenses $0

Program Expenses $31,612

Other Expenses $524,518

TOTAL EXPENSES $548,890

Year-over-Year Comparison

	2025	2024	Change
Revenue	$452,444	$443,979	+0.0%
Expenses	$548,890	$422,938	+0.3%
Net Income	$-96,446	$21,041	-5.6%

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

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
JOSHEPH D REVILLE	PRESIDENT	10	Director	$0	$0	$0
TIFFANY J KOCHER	VICE PRESIDENT	5	Director	$0	$0	$0
CHRISTOPHER L ROSS	TREASURER	5	Director	$0	$0	$0
KATHERINE E SILCOTT	TRUSTEE	5	Director	$0	$0	$0
PETER R JOHNSTON	TRUSTEE	5	Director	$0	$0	$0
MOLLY A ST PIERRE	TRUSTEE	5	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	$452,444	$548,890	$1,406,743	$-96,446
2024	$443,979	$422,938	$1,503,189	$21,041
2023	$472,154	$587,402	$1,482,148	$-115,248
2022	$452,189	$287,426	$1,597,396	$164,763
2021	$383,687	$331,491	$1,432,633	$52,196
2020	$7	$49,596	$1,380,437	$-49,589