NATIONAL CLUB SWIMMING ASSOCIATION

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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

2013

Legal Domicile

Principal Officer

JEFF COOPER

Tax Period

2023-09-01 to 2024-08-31

NATIONAL CLUB SWIMMING ASSOCIATION, founded in 2013, is a small nonprofit in the Recreation & Sports sector that reported $562K in total revenue in fiscal year 2023. The organization ran a surplus of $104K, a strong 18% operating margin.

Mission

TO FOSTER AND CONDUCT NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION IN SWIMMING, SUPPORTING AND DEVELOPING AMATEUR ATHLETES FOR NATIONAL OR INTERNATIONAL SWIMMING COMPETITION.

Program Service Accomplishments

Program 1

Expenses: $456,118 Revenue: $562,370

TO CONDUCT NATIONAL SWIMMING COMPETITION EVENTS.

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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 $0

Program Service Revenue $562,370

Investment Income $1

Other Revenue $0

TOTAL REVENUE $562,371

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $456,118

Other Expenses $458,860

TOTAL EXPENSES $458,860

Year-over-Year Comparison

	2023	2022	Change
Revenue	$562,371	$582,145	0.0%
Expenses	$458,860	$395,530	+0.2%
Net Income	$103,511	$186,615	-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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BLAINE CARLSON	SECRETARY	1.00	Officer Director	$0	$0	$0
JOHN CARROLL	PRESIDENT	1.00	Officer Director	$0	$0	$0
SID CASSIDY	DIRECTOR	1.00	Director	$0	$0	$0
JEFF COOPER	TREASURER	2.00	Officer Director	$0	$0	$0
RILEY EATON	DIRECTOR	1.00	Director	$0	$0	$0
DAN HAFNER	DIRECTOR	1.00	Director	$0	$0	$0
DAN JACOBS	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN MILAK	DIRECTOR	1.00	Director	$0	$0	$0
BILL SHALZ	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
2025	No data	No data	No data	No data
2024	$562,371	$458,860	$565,901	$103,511
2023	$582,145	$395,530	$511,688	$186,615
2022	$517,926	$303,483	$278,973	$214,443
2021	$235,474	$197,360	$60,981	$38,114
2020	$96,646	$208,916	$23,358	$-112,270
2019	$464,211	$458,883	$135,137	$5,328
2018	$480,085	$610,993	$129,797	$-130,908