ROSE BOWL AQUATICS CENTER (EIN 953994788) - 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

1985

Legal Domicile

Principal Officer

MELANIE SAUER

Phone

6265640330

Tax Period

2023-01-01 to 2023-12-31

ROSE BOWL AQUATICS CENTER, founded in 1985, is a community nonprofit that reported $9.5M in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year.

Mission

To help everyone achieve their personal best by providing the finest aquatic educational, competitive, therapeutic, and recreational programs.

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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 $708,766

Program Service Revenue $8,566,336

Investment Income $96,940

Other Revenue $109,797

TOTAL REVENUE $9,481,839

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,116,398

Fundraising Expenses $412,294

Program Expenses $8,389,148

Other Expenses $2,706,339

TOTAL EXPENSES $9,822,737

Year-over-Year Comparison

	2023	2022	Change
Revenue	$9,481,839	$10,743,912	-0.1%
Expenses	$9,822,737	$8,651,439	+0.1%
Net Income	$-340,898	$2,092,473	-1.2%

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

359

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

$364,825

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES FRANCIS	President	40.00	Officer	$199,466	$0	$199,466
ANDREW NGUYEN	SWIM COACH	40.00		$167,781	$0	$167,781
MELANIE SAUER	CFO	40.00	Officer	$165,359	$0	$165,359
ARVIN VARMA	COO	40.00		$152,650	$0	$152,650
WILLIAM ANDERSON	CAMP DIRECTOR	40.00		$124,000	$0	$124,000
JOHN PLUMMER	Director	0.50	Director	$0	$0	$0
ROBERT KAMINS	Chairman	2.75	Officer Director	$0	$0	$0
DARRELL WALKER	Director	0.50	Director	$0	$0	$0
KIRSTEN HART	Director	0.50	Director	$0	$0	$0
JOHN OSCARSON	Director	0.50	Director	$0	$0	$0
AJAY MITTAL	Director	0.50	Director	$0	$0	$0
WILLIAM THOMSON JR	Director	0.50	Director	$0	$0	$0
ALISON LASTER	VICE CHAIR	1.80	Officer Director	$0	$0	$0
JOHN NABER	Director	0.50	Director	$0	$0	$0
MIKE NYEHOLT	Director	0.50	Director	$0	$0	$0
JAY WALTERS	Director	0.50	Director	$0	$0	$0
PATRICK AMSBRY	Director	0.50	Director	$0	$0	$0
SONIA YAGURA	Director	1.80	Director	$0	$0	$0
LYN BEKETT CACCIATORE	Secretary	0.50	Officer Director	$0	$0	$0
RAYMOND BUTNER	Treasurer	2.00	Officer Director	$0	$0	$0
MARI BERKEMEIER	Director	0.50	Director	$0	$0	$0
KATIE CAREY	Director	0.50	Director	$0	$0	$0
JR DESOUZA	Director	0.50	Director	$0	$0	$0
LAWTON GRAY	Director	0.50	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	$9,481,839	$9,822,737	$6,681,111	$-340,898
2022	$10,743,912	$8,651,439	$7,560,726	$2,092,473
2021	$7,854,564	$6,518,760	$5,127,863	$1,335,804
2020	$3,535,334	$6,712,384	$6,438,015	$-3,177,050
2019	$7,999,118	$8,085,468	$8,438,603	$-86,350
2018	$7,661,107	$7,602,463	$7,809,798	$58,644

ROSE BOWL AQUATICS CENTER