Lake Oswego Swim Club (EIN 930852551) - 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

1979

Legal Domicile

Principal Officer

Rick Vail

Tax Period

2023-01-01 to 2023-12-31

Lake Oswego Swim Club, founded in 1979, is a small nonprofit that reported $926K in total revenue in fiscal year 2023. Revenue grew 19% year-over-year, indicating healthy expansion.

Mission

Lake Oswego Swim Club (LOSC) is a nationally recognized, competitive swim program providing swimmers the opportunity to achieve their highest potential. LOSC promotes the physical fitness and character building through individual growth in an inclusive, flexible team environment.

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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 $644,566

Program Service Revenue $254,879

Investment Income $1,814

Other Revenue $25,058

TOTAL REVENUE $926,317

Expense Breakdown

Grants Paid $0

Salaries & Benefits $507,456

Fundraising Expenses $0

Program Expenses $902,093

Other Expenses $398,025

TOTAL EXPENSES $905,481

Year-over-Year Comparison

	2023	2022	Change
Revenue	$926,317	$781,614	+0.2%
Expenses	$905,481	$859,195	+0.1%
Net Income	$20,836	$-77,581	-1.3%

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

225

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

$139,300

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Emily Melina	Head Coach	40.00	Director Highest	$139,300	$0	$139,300
Lonnie Sexton	Accounts Payable	4.00	Director	$0	$0	$0
Vacant Position	Communications	0.00	Director	$0	$0	$0
Matt Wroblewski	Swim Meet Director	4.00	Director	$0	$0	$0
Sunny Burden	Ways and Means	3.00	Director	$0	$0	$0
Emily Yip	Treasurer	4.00	Officer Director	$0	$0	$0
Grace Yoon	Vice President	4.00	Officer Director	$0	$0	$0
Rick Vail	President	6.00	Officer Director	$0	$0	$0
Vacant Position	Secretary	0.00	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	$926,317	$905,481	$333,545	$20,836
2022	$781,614	$859,195	$314,287	$-77,581
2021	$727,237	$751,026	$414,917	$-23,789
2020	$428,219	$456,353	$488,201	$-28,134

Lake Oswego Swim Club