NORTHERN CALIFORNIA OPEN WATER SWIMMING ASSOCIATION (EIN 825045653) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2018

Legal Domicile

Principal Officer

Bryan Temmermand

Phone

4157819194

Tax Period

2024-07-01 to 2025-06-30

NORTHERN CALIFORNIA OPEN WATER SWIMMING ASSOCIATION, founded in 2018, is a micro nonprofit in the Recreation & Sports sector that reported $20K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $24K exceeded revenue, resulting in a 18% operating deficit.

Mission

THE ORGANIZATIONS MISSION IS THE EDUCATION, SAFETY, RULES, REGULATIONS, OVERSIGHT, AND RECORD-KEEPING RELATED TO OPEN WATER SWIMMING IN NORTHERN CALIFORNIA.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $20,070

Investment Income $0

Other Revenue $50

TOTAL REVENUE $20,120

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $18,563

Other Expenses $23,808

TOTAL EXPENSES $23,808

Year-over-Year Comparison

	2024	2023	Change
Revenue	$20,120	$27,413	-0.3%
Expenses	$23,808	$26,409	-0.1%
Net Income	$-3,688	$1,004	-4.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

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
Bryan Temmermand	PRESIDENT	000.50	Officer Director	$0	$0	$0
Suzie Dods	SECRETARY	001.00	Officer Director	$0	$0	$0
Sylvia Marie DeFrance Lacock	TREASURER	001.00	Officer Director	$0	$0	$0
Suzanne Heim-Bowen	DIRECTOR	001.00	Director	$0	$0	$0
Patrick O'Maley Daly	DIRECTOR	000.25	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	$20,120	$23,808	$22,630	$-3,688
2024	$27,413	$26,409	$26,318	$1,004
2023	$44,942	$20,342	$25,314	$24,600
2022	$5,055	$17,996	$5,814	$-12,941

NORTHERN CALIFORNIA OPEN WATER SWIMMING ASSOCIATION