DOLPHIN SWIMMING AND BOATING 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

1888

Legal Domicile

Principal Officer

JOHN HORNOR

Phone

4154419329

Tax Period

2024-01-01 to 2024-12-31

DOLPHIN SWIMMING AND BOATING CLUB, founded in 1888, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2024. Revenue surged 26% from the prior year, signaling strong growth momentum.

Mission

THE CLUB PROVIDES SAFE, CLEAN AND HEALTHFUL ACCESS TO OCEAN SWIMMING AND RECREATIONAL BOATING IN THE SAN FRANSICO BAY AS WELL AS PROVIDE ACCESS TO PUBLIC LAND FOR OTHER RECREATION.

Program Service Accomplishments

Program 1

Expenses: $1,413,009 Revenue: $1,108,481

CLUB MEMBERS SWIM, ROW AND KAYAK IN THE ADJACENT AQUATIC PARK. CLUB FACILITIES ALSO INCLUDE A HANDBALL COURT AND WEIGHT ROOM. THE CLUB IS OPEN TO THE PUBLIC SEVERAL DAYS A WEEK. ORGANIZED MONTHLY...

CLUB MEMBERS SWIM, ROW AND KAYAK IN THE ADJACENT AQUATIC PARK. CLUB FACILITIES ALSO INCLUDE A HANDBALL COURT AND WEIGHT ROOM. THE CLUB IS OPEN TO THE PUBLIC SEVERAL DAYS A WEEK. ORGANIZED MONTHLY SWIMS ARE HELD THROUGHOUT THE YEAR INCLUDING AN ESCAPE FROM ALCATRAZ TRIATHLON. FINANCIAL AID IS PROVIDED TO MEMBERS ON A NEED BASIS, TO COVER A QUARTER OR MORE OF MEMBERSHIP DUES.

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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 $283,769

Program Service Revenue $1,108,481

Investment Income $7,211

Other Revenue $0

TOTAL REVENUE $1,399,461

Expense Breakdown

Grants Paid $0

Salaries & Benefits $167,320

Fundraising Expenses $34,229

Program Expenses $1,413,009

Other Expenses $1,293,600

TOTAL EXPENSES $1,460,920

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,399,461	$1,108,612	+0.3%
Expenses	$1,460,920	$1,210,932	+0.2%
Net Income	$-61,459	$-102,320	-0.4%

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

100

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
DIANE WALTON	PRESIDENT	10.00	Officer	$0	$0	$0
KEN COREN	VICE PRESIDE	10.00	Officer	$0	$0	$0
POLLY ROSE	MEMBERSHIP D	10.00	Officer	$0	$0	$0
TIM MCELLIGOTT	TREASURER	10.00	Officer	$0	$0	$0
DAVID ZOVICKIAN	RECORDING SE	10.00	Officer	$0	$0	$0
TIM KREUTZEN	HOUSE CAPTAI	10.00	Officer	$0	$0	$0
JOHN ROBIOLA	BOAT CAPTAIN	10.00	Officer	$0	$0	$0
WARD BUSHEE	GOVERNOR	2.00	Director	$0	$0	$0
JANINE CORCORAN	GOVERNOR	2.00	Director	$0	$0	$0
JOHN HORNOR	GOVERNOR	2.00	Director	$0	$0	$0
JARI SALOMAA	GOVERNOR	2.00	Director	$0	$0	$0
NANDA PALMIERI	GOVERNOR	2.00	Director	$0	$0	$0
NATHANIEL BERGER	GOVERNOR	2.00	Director	$0	$0	$0
DEBORAH SHERWOOD	GOVERNOR	2.00	Director	$0	$0	$0
JAMES DILWORTH	GOVERNOR	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
2024	$1,399,461	$1,460,920	$1,713,129	$-61,459
2023	$1,108,612	$1,210,932	$1,775,419	$-102,320
2022	$974,790	$856,965	$1,870,617	$117,825
2021	$807,786	$742,015	$1,757,515	$65,771
2020	$989,762	$662,452	$1,714,824	$327,310
2019	$784,262	$762,784	$1,320,253	$21,478