WILDWOOD MANOR SWIMMING POOL ASSOCIATION

EIN: 520716210 Recreation & Sports

BETHESDA, MD

Total Revenue
$710,791
Total Expenses
$1,152,309
Total Assets
$4,270,432
Net Assets
$1,387,143
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1957
Legal Domicile
MD
Principal Officer
SUSAN TORZILLI
Phone
3013676477
Tax Period
2025-01-01 to 2025-12-31

WILDWOOD MANOR SWIMMING POOL ASSOCIATION, founded in 1957, is a small nonprofit in the Recreation & Sports sector that reported $711K in total revenue in fiscal year 2025. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $1.2M exceeded revenue, resulting in a 62% operating deficit.

Mission

MEMBERSHIP ORGANIZATION TO OWN AND OPERATE A SWIMMING POOL. 425 MEMBERS, 350 OF WHOM ARE STOCKHOLDERS.

Program Service Accomplishments

Program 1

TO OPERATE AND MAINTAIN A SWIMMING POOL AND SNACK BAR OWNED BY THE STOCKHOLDERS AND MEMBERS TO BE USED BY THE STOCKHOLDERS, MEMBERS, OR THEIR FAMILIES IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET...

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TO OPERATE AND MAINTAIN A SWIMMING POOL AND SNACK BAR OWNED BY THE STOCKHOLDERS AND MEMBERS TO BE USED BY THE STOCKHOLDERS, MEMBERS, OR THEIR FAMILIES IN ACCORDANCE WITH THE TERMS AND CONDITIONS SET FORTH IN THE BYLAWS.

Program 2

SWIM TEAM CONSISTING OF CHILDREN OF MEMBERS TO PROMOTE ATHLETIC ACTIVITIES FOR CHILDREN AND COMPETITION WITH OTHER COMMUNITY SWIMMING POOLS.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,630
Program Service Revenue $743,197
Investment Income $-34,036
Other Revenue $0
TOTAL REVENUE $710,791

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $1,152,309
TOTAL EXPENSES $1,152,309

Year-over-Year Comparison

2025 2024 Change
Revenue $710,791 $611,111 +0.2%
Expenses $1,152,309 $496,521 +1.3%
Net Income $-441,518 $114,590 -4.9%
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

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Liquidity & Cash Position

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Governance

Voting Members
10
Independent Members
10
Employees
N/A
Volunteers
100

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
$0
Total Directors
9
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
CLIFF SHORE TREASURER 1.00
Officer Director
$0 $0 $0
RAMY FAYED PRESIDENT 1.00
Officer Director
$0 $0 $0
ALLISON PEPPLEMAN DIRECTOR 1.00
Director
$0 $0 $0
STEVE KAPUSCHANSKY DIRECTOR 1.00
Director
$0 $0 $0
ADAM SOWALSKY VICE PRESIDENT 1.00
Officer Director
$0 $0 $0
ERIN DAVIS VICE PRESIDENT 1.00
Officer Director
$0 $0 $0
SUSAN TORZILLI ASSISTANT TREASURER 1.00
Officer Director
$0 $0 $0
MICHELLE FLYNN SECRETARY 1.00
Officer Director
$0 $0 $0
CLAUDIO MARSEGAN 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 $710,791 $1,152,309 $4,270,432 $-441,518
2024 $611,111 $496,521 $4,353,890 $114,590
2023 $568,646 $300,521 $1,859,888 $268,125
2022 $640,479 $189,690 $1,094,834 $450,789
2021 $426,958 $242,234 $645,280 $184,724
2020 $193,841 $154,433 $653,054 $39,408
2019 $250,026 $177,971 $639,232 $72,055
2018 $305,935 $188,009 $594,407 $117,926
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