Beach Cities Swimming (EIN 452563013) - 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

2011

Legal Domicile

Principal Officer

Mel Kuo

Phone

3107293429

Tax Period

2025-01-01 to 2025-08-31

Beach Cities Swimming, founded in 2011, is a small nonprofit in the Recreation & Sports sector that reported $913K in total revenue in fiscal year 2025. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $790K left a modest 14% surplus.

Mission

Beach Cities Swimming has been formed to (a) educate the public on subjects useful to the individual and beneficial to the community and, (b) instruct individuals for the purpose of improving or developing their capabilities. The purpose is furthered by providing aquatic teaching and training programs for children and adults.

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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 $3,410

Program Service Revenue $926,921

Investment Income $15,910

Other Revenue $-32,872

TOTAL REVENUE $913,369

Expense Breakdown

Grants Paid $0

Salaries & Benefits $370,448

Fundraising Expenses $0

Program Expenses $779,265

Other Expenses $419,557

TOTAL EXPENSES $790,005

Year-over-Year Comparison

	2025	2024	Change
Revenue	$913,369	$1,444,775	-0.4%
Expenses	$790,005	$1,239,663	-0.4%
Net Income	$123,364	$205,112	-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

Volunteers

230

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

$61,942

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Justin Max	Head Coach	26.00	Director	$61,942	$0	$61,942
Billy Tieman	Secretary	5.00	Officer Director	$0	$0	$0
Kelly Brookie	Treasurer	5.00	Director	$0	$0	$0
Brett Bennett	Director	5.00	Director	$0	$0	$0
Mel Kuo	President	5.00	Officer Director	$0	$0	$0
Tracy Cross	Director	5.00	Director	$0	$0	$0
Denise Kwok	Director	5.00	Director	$0	$0	$0
Justin Max	Head Coach	40.00		$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	$913,369	$790,005	$711,232	$123,364
2024	$1,444,775	$1,239,663	$587,984	$205,112
2023	$1,281,925	$1,180,682	$382,755	$101,243
2022	$1,074,521	$909,210	$281,512	$165,311
2020	$685,405	$684,465	$205,489	$940
2019	$839,744	$844,576	$189,235	$-4,832
2018	$818,000	$859,523	$193,495	$-41,523

Beach Cities Swimming