ONE WITH THE WATER (EIN 453172555) - 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

KENNETH RIPPETOE

Phone

3233647946

Tax Period

2023-01-01 to 2023-12-31

ONE WITH THE WATER, founded in 2011, is a micro nonprofit in the Recreation & Sports sector that reported $85K in total revenue in fiscal year 2023. Revenue fell 70% from the prior year — a significant decline worth monitoring. Expenses of $193K exceeded revenue, resulting in a 128% operating deficit.

Mission

To provide swimming lessons to children and adults including those with special needs, such as autism, ADD, sensory integration, anxiety, Down and CHARGE Syndrom, auditory processing disorders and dyslexia.

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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 $17,860

Program Service Revenue $176,015

Investment Income $-109,343

Other Revenue $0

TOTAL REVENUE $84,532

Expense Breakdown

Grants Paid $0

Salaries & Benefits $21,328

Fundraising Expenses $0

Program Expenses $161,496

Other Expenses $171,422

TOTAL EXPENSES $192,750

Year-over-Year Comparison

	2023	2022	Change
Revenue	$84,532	$278,884	-0.7%
Expenses	$192,750	$284,234	-0.3%
Net Income	$-108,218	$-5,350	+19.2%

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

N/A

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

$21,328

Total Directors

$21,328

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kenneth Rippetoe	Executive Director	028.00	Officer Director Highest	$21,328	$0	$21,328
Viviane Soares Dos Santos	Financial Director	010.00	Director	$0	$0	$0
Larry Rippetoe	Director	001.00	Director	$0	$0	$0
Nancy Speichinger	Director	003.00	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	No data	No data	No data	No data
2023	$84,532	$192,750	$38,617	$-108,218
2022	$278,884	$284,234	$171,085	$-5,350
2021	$288,510	$183,834	$176,507	$104,676
2020	$113,417	$144,589	$73,934	$-31,172
2019	$304,236	$254,367	$86,313	$49,869
2018	$230,864	$248,531	$42,545	$-17,667

ONE WITH THE WATER