ROCHESTER SWIM CLUB ORCAS (EIN 411965153) - 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

1995

Legal Domicile

Principal Officer

ROCKY COLEMAN

Phone

5076961885

Tax Period

2023-09-01 to 2024-08-31

ROCHESTER SWIM CLUB ORCAS, founded in 1995, is a community nonprofit in the Recreation & Sports sector that reported $2.1M in total revenue in fiscal year 2023. Revenue surged 31% from the prior year, signaling strong growth momentum. Expenses of $2.5M exceeded revenue, resulting in a 19% operating deficit.

Mission

THE ORGANIZATION'S MISSION STATEMENT IS KID'S FIRST! SWIM LESSONS ARE OFFERRED TO CHILDREN AND ADULTS AS WELL AS COMPETITIVE SWIM PROGRAMS.

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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 $29,238

Program Service Revenue $2,006,339

Investment Income $25

Other Revenue $44,593

TOTAL REVENUE $2,080,195

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,641,395

Fundraising Expenses $0

Program Expenses $2,158,844

Other Expenses $841,507

TOTAL EXPENSES $2,482,902

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,080,195	$1,593,536	+0.3%
Expenses	$2,482,902	$1,887,792	+0.3%
Net Income	$-402,707	$-294,256	+0.4%

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

171

Volunteers

300

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

$69,314

Total Directors

$253,878

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AUTUMN KAPPES	CEO	40.00	Director	$114,371	$0	$114,371
TOM WALSH	Director	40.00	Director	$70,193	$0	$70,193
KEENAN FISH	Secretary	40.00	Officer Director	$69,314	$0	$69,314
JILL HOLMES	President	1.00	Officer Director	$0	$0	$0
ROCKY COLEMAN	Vice President	1.00	Officer Director	$0	$0	$0
DAN MALEY	Treasurer	1.00	Officer Director	$0	$0	$0
RYAN KELLER	Director	1.00	Director	$0	$0	$0
NATE WERNEBERG	Director	1.00	Director	$0	$0	$0
MAKEBA MAGAMBO	Director	1.00	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	$2,080,195	$2,482,902	$922,770	$-402,707
2023	$1,593,536	$1,887,792	$1,241,524	$-294,256
2022	$1,595,297	$1,601,656	$1,499,464	$-6,359
2021	$1,744,806	$1,312,954	$1,478,113	$431,852
2020	$1,151,089	$1,053,858	$1,056,769	$97,231
2019	$1,531,769	$1,555,876	$1,087,163	$-24,107
2018	$1,744,880	$1,754,894	$1,098,228	$-10,014

ROCHESTER SWIM CLUB ORCAS