SIERRA NEVADA MASTERS SWIMMING INC (EIN 880285412) - 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

1992

Legal Domicile

Principal Officer

JAMES LAWRIE

Phone

7758257337

Tax Period

2023-01-01 to 2023-12-31

SIERRA NEVADA MASTERS SWIMMING INC, founded in 1992, is a small nonprofit in the Recreation & Sports sector that reported $104K in total revenue in fiscal year 2023. Expenses of $92K left a modest 11% surplus.

Mission

TO PROMOTE PHYSICAL FITNESS AMONG COMMUNITY MEMBERS THROUGH STRUCTURED LAP SWIMMING AND WATER POLO.

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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 $61,221

Investment Income $0

Other Revenue $42,421

TOTAL REVENUE $103,642

Expense Breakdown

Grants Paid $0

Salaries & Benefits $25,863

Fundraising Expenses $32,225

Program Expenses $58,974

Other Expenses $66,419

TOTAL EXPENSES $92,282

Year-over-Year Comparison

	2023	2022	Change
Revenue	$103,642	$101,771	+0.0%
Expenses	$92,282	$90,768	+0.0%
Net Income	$11,360	$11,003	+0.0%

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

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
JOHN PETTIBONE	PRESIDENT	5.00	Officer Director	$0	$0	$0
LAURA HANSON-HARSH	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMES LAWRIE	TREASURER	2.00	Officer Director	$0	$0	$0
JANELLE DEVIA	SECRETARY	1.00	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
2024	No data	No data	No data	No data
2023	$103,642	$92,282	$89,328	$11,360
2022	$101,771	$90,768	$78,233	$11,003
2021	$85,079	$65,279	$67,230	$19,800
2020	$63,140	$48,398	$47,430	$14,742
2019	$72,854	$72,502	$33,093	$352
2018	$77,732	$71,965	$32,741	$5,767

SIERRA NEVADA MASTERS SWIMMING INC