LINCOLN-WAY SWIM ASSOCIATION (EIN 364469405) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2000

Legal Domicile

Principal Officer

KERI MARTENZ

Phone

7088298117

Tax Period

2024-09-01 to 2025-08-31

LINCOLN-WAY SWIM ASSOCIATION, founded in 2000, is a small nonprofit in the Recreation & Sports sector that reported $599K in total revenue in fiscal year 2024. Expenses of $531K left a modest 11% surplus.

Mission

OPERATE YOUTH SWIM PROGRAM.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $4,456

Program Service Revenue $556,591

Investment Income $7,949

Other Revenue $30,314

TOTAL REVENUE $599,310

Expense Breakdown

Grants Paid $0

Salaries & Benefits $271,344

Fundraising Expenses $0

Program Expenses $514,304

Other Expenses $259,437

TOTAL EXPENSES $530,781

Year-over-Year Comparison

	2024	2023	Change
Revenue	$599,310	$595,817	+0.0%
Expenses	$530,781	$512,134	+0.0%
Net Income	$68,529	$83,683	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

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

$6,300

Total Directors

$128,582

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RYAN COUNIHAN	HEAD COACH	40.00	Director	$64,291	$0	$64,291
MARK HOFFER	ADMIN COACH	N/A	Director	$64,291	$0	$64,291
KERI MARTENZ	TREASURER	0.00	Officer	$6,300	$0	$6,300
ANGELA KRAMSKI	DIRECTOR	0.00	Director	$0	$0	$0
JAMES PETERSON	DIRECTOR	0.00	Director	$0	$0	$0
AMANDA RAMBO	DIRECTOR	0.00	Director	$0	$0	$0
STEFANIE SMITH	DIRECTOR	0.00	Director	$0	$0	$0
STEPHANIE STENSON	DIRECTOR	0.00	Director	$0	$0	$0
BERT JOHNSON	PRESIDENT	0.00	Officer	$0	$0	$0
JOHN SHENBERGER	VICE PRESIDE	0.00	Officer	$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	$599,310	$530,781	$401,488	$68,529
2024	$595,817	$512,134	$332,959	$83,683
2023	$515,321	$449,254	$249,276	$66,067
2022	$459,110	$498,920	$183,209	$-39,810
2021	$444,151	$304,961	$223,019	$139,190
2020	$243,200	$408,080	$121,299	$-164,880
2019	$625,820	$551,828	$248,709	$73,992

LINCOLN-WAY SWIM ASSOCIATION