CHINOOK AQUATIC CLUB

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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

1976

Legal Domicile

Principal Officer

JENNIFER PATTERSON

Phone

2066013837

Tax Period

2024-10-01 to 2025-09-30

CHINOOK AQUATIC CLUB, founded in 1976, is a small nonprofit that reported $680K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum.

Mission

CHINOOK AQUATIC CLUB HAS BEEN TRAINING YOUNG PEOPLE IN HEALTHY ATHLETIC COMPETITION SINCE 1976. WE TAKE PRIDE IN THE ACCOMPLISHMENTS OF OUR SWIMMERS WHO HAVE GONE ON TO WIN NATIONAL AND OLYMPIC CHAMPIONSHIPS, BUT WE ALSO SEE THE SWIMMING EXPERIENCE AS ONE WHICH PROVIDES IMPORTANT LIFE SKILLS TO ALL OUR MEMBERS, REGARDLESS OF AGE OR ABILITY. GOAL SETTING, PERSISTENCE, SELF-DISCIPLINE AND POSITIVE THINKING ARE SOME OF THE ATTRIBUTES SWIMMERS TAKE WITH THEM INTO ALL ASPECTS OF THEIR LIVES.

Program Service Accomplishments

Program 1

Expenses: $651,165

CHINOOK AQUATIC CLUB IS AN AMATEUR COMPETITIVE SWIM CLUB REGISTERED WITH SUA SWIMMING. THE CLUB PROVIDES TRAINING FOR AND PARTICIPATION IN USA SWIMMING SANCTIONED MEETS FOR 125-135 YOUTHS FROM 5 TO...

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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 $62,984

Program Service Revenue $608,993

Investment Income $12,247

Other Revenue $-4,347

TOTAL REVENUE $679,877

Expense Breakdown

Grants Paid $0

Salaries & Benefits $276,566

Fundraising Expenses $0

Program Expenses $651,165

Other Expenses $401,612

TOTAL EXPENSES $678,178

Year-over-Year Comparison

	2024	2023	Change
Revenue	$679,877	$524,111	+0.3%
Expenses	$678,178	$523,201	+0.3%
Net Income	$1,699	$910	+0.9%

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

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

Volunteers

200

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
JENNIFER PATTERSON	PRESIDENT	5.00	Officer Director	$0	$0	$0
YI LI	TREASURER	5.00	Officer Director	$0	$0	$0
KRISTA HASKINS	SECRETARY	5.00	Officer Director	$0	$0	$0
ELISA HOLMAN	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
ANNELISE DAVIS	DIRECTOR	2.00	Director	$0	$0	$0
TATE EITH	DIRECTOR	2.00	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	$679,877	$678,178	$406,374	$1,699
2024	$524,111	$523,201	$487,709	$910
2023	$398,372	$494,301	$344,222	$-95,929
2022	$453,713	$415,112	$415,732	$38,601
2021	$361,050	$371,369	$376,989	$-10,319
2020	$344,862	$297,448	$387,308	$47,414
2019	$442,112	$406,245	$358,620	$35,867
2018	$418,289	$397,403	$297,536	$20,886