USA SWIMMING INC SIERRA NEVADA SWIMMING (EIN 680112483) - 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

1996

Legal Domicile

Principal Officer

DARYN GLASGOW

Phone

9168731492

Tax Period

2024-09-01 to 2025-08-31

USA SWIMMING INC SIERRA NEVADA SWIMMING, founded in 1996, is a small nonprofit in the Recreation & Sports sector that reported $370K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. The organization ran a surplus of $61K, a strong 16% operating margin.

Mission

PROMOTING SWIMMING BY OFFERING COMPETITIVE AND SAFE OPPORTUNITIES TO ATHLETES, SUPPORT TO COACHES, AND EDUCATIONAL AWARENESS TO CLUBS AND VOLUNTEERS IN CENTRAL AND NORTHERN CALIFORNIA AND NORTHERN NEVADA.

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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 (2024)

Revenue Breakdown

Contributions & Grants $95,530

Program Service Revenue $274,186

Investment Income $0

Other Revenue $0

TOTAL REVENUE $369,716

Expense Breakdown

Grants Paid $0

Salaries & Benefits $60,714

Fundraising Expenses $0

Program Expenses $308,858

Other Expenses $248,144

TOTAL EXPENSES $308,858

Year-over-Year Comparison

	2024	2023	Change
Revenue	$369,716	$394,485	-0.1%
Expenses	$308,858	$360,885	-0.1%
Net Income	$60,858	$33,600	+0.8%

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

$47,991

Total Directors

$47,991

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DARYN GLASGOW	GENERAL CHAIRMAN	30.00	Officer Director	$0	$0	$0
ROBERTA SAVAGE	FINANCE VICE-CHAIR	4.00	Officer Director	$0	$0	$0
ALISON APPEL	STAFF	4.00	Director	$0	$0	$0
SUMMER HUNSTMAN	AGE GROUP VICE CHAIR	4.00	Director	$0	$0	$0
JASON SHIBATA	OFFICIALS CHAIR	2.00	Director	$0	$0	$0
GRACE EKERNEFF	MEMBER-AT-LARGE	2.00	Director	$0	$0	$0
ALAN ROSENFELD	TECHNICAL PLANNING CHAIR	4.00	Director	$0	$0	$0
LESLIE JUAREZ-MICHEL	DIVERSITY, EQUITY, INCLUSION	4.00	Director	$0	$0	$0
REED MILLER	COACHES REP	4.00	Director	$0	$0	$0
BRIAN CLARK	SENIOR VICE CHAIR	4.00	Director	$0	$0	$0
MARC STANLEY	OPEN WATER	4.00	Director	$0	$0	$0
DEANNA HOGENBOOM	SAFE SPORT COORDINATOR	4.00	Director	$0	$0	$0
STEPHEN ADAMS	SAFETY COORDINATOR	4.00	Director	$0	$0	$0
BRANDON MILLS	PROGRAM DEVELOPMENT	4.00	Director	$0	$0	$0
JEFF JONES	MEMBER-AT-LARGE	4.00	Director	$0	$0	$0
ALEX ONGACO	EXECUTIVE DIRECTOR	30.00	Officer Director	$47,991	$0	$47,991
MARK BROWN	STAFF	4.00	Director	$0	$0	$0
SCOTT SEWELL	OFFICER	4.00	Officer 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	$369,716	$308,858	$951,398	$60,858
2024	No data	No data	No data	No data
2023	$409,130	$360,232	$737,303	$48,898
2022	$331,606	$262,543	$688,116	$69,063
2021	$144,470	$278,669	$619,039	$-134,199
2020	$270,334	$384,894	$753,030	$-114,560
2019	$300,331	$433,310	$869,956	$-132,979
2018	$382,208	$374,618	$1,001,739	$7,590

USA SWIMMING INC SIERRA NEVADA SWIMMING