Us Swimming Inc, New England in Needham, Massachusetts (MA)

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Us Swimming Inc, New England
Employer Identification Number (EIN)311102579
Name of OrganizationUs Swimming Inc
Secondary NameNew England
In Care of NamePermanent Office
Address47 May St, Needham, MA 02492-3109
ActivitiesAmateur athletic association
SubsectionEducational Organization
Ruling Date03/2006
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period08/2014
Assets$500,000 to $999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$685,230
Amount of Income$397,066
Form 990 Revenue Amount$397,066
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Amateur Sports Competitions


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Amount of income in 2014: $397,066 (it was $470,314 in 2013)
This organization: 

 $397,066
Other organizations performing similar types of work: 

 $267,199

Assets in 2014: $685,230 (it was $567,428 in 2013)
This organization: 

 $685,230
Other organizations performing similar types of work: 

 $97,937

Expenses in 2013: $369,182
This organization: 

 $369,182
Other organizations performing similar types of work: 

 $223,347

Income to expenses ratio in 2013: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 2
Us Swimming Inc, New England: 

 2
Other organizations performing similar types of work: 

 1

Grants share in income in 2013: 22.8%
Us Swimming Inc, New England: 

 22.8%
Other organizations performing similar types of work: 

 41.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109632
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return12
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$378,907$423,977$470,314
Contributions, Gifts, Grants and Other Similar Amounts$146,801$163,479$107,254
Program Service Revenue$231,135$259,581$362,055
0$169,991$284,500
0$10,086$57,785
0$59,871$19,770
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$971$917$1,005
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$329,570$371,221$369,182
Grants and other assistance to domestic organizations and domestic governments$0$500
Grants and other assistance to domestic individuals$1,000$1,000
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$50,000$52,500$68,656
Pension plan accruals and contributions$399$3,575
Other employee benefits$0$0
Payroll taxes$4,084$4,536$0
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$2,850$2,849
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$152$478
Office expenses$2,876$6,100
Information technology$0$0
Royalties$0$0
Occupancy$0$0
Travel$1,560$1,373
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$15,310$22,778
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$385$385
Insurance$0$0
Other expenses$14,225$27,640
Other expenses$16,908$28,236
Other expenses$97,997$81,406
Other expenses$120,513$87,625
Other expenses$40,010$36,581
Balance Sheet
201120122013
Total assets$413,540$466,296$567,428
Cash - non-interest-bearing$11,436$21,948
Savings and temporary cash investments$453,899$544,904
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$961$576
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$0$0$0
Total net assets or fund balances$413,540$466,296$567,428
Unrestricted net assets$466,296$567,428
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$1,914,145
Subtotal$1,914,145
Gifts, grants, contributions, and membership fees received$638,398
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$1,275,747
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$1,924,699
Public support$1,914,145
Subtotal$10,554
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$10,554
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1America East215 First St Suite 140, Cambridge, MA 02142-1245MA1994-01$6,175,092
2United States Judo Inc1 Olympic Plz Bldg 6, Colorado Spgs, CO 80909-5781CO1982-12$3,251,304
3South Atlantic Conference226 N Park Dr, Rock Hill, SC 29730-4292SC1990-09$1,488,346
4South Texas Youth Soccer Assocation, Eastern District Division One Assoc15731 Bougainvilla Ln, Friendswood, TX 77546-2913TX1979-08$987,488
5Pittsburgh Elite Volleyball Association5395 Hacienda Dr, Pittsburgh, PA 15236-2803PA1998-09$923,585
6Section One Inc450 Mamaroneck Avenue, Harrison, NY 10528-2400NY1984-08$890,320
7West Central District 3 Of The Wash Interscholastic Activity AssnPO BOX 739, Maple Valley, WA 98038-0739WA1983-02$552,930
8Sun Devil Gymnastics Booster Club1871 W Mulberry Dr, Chandler, AZ 85286-6847AZ1994-09$527,245
9Us Swimming Inc, Niagara Swim Committee4988 Long Acre Dr, Syracuse, NY 13215-2319NY2006-03$513,046
10Shoop Sports And Youth Foundation IncPO BOX 332, North Webster, IN 46555-0332IN1971-03$471,043
11Severna Park Swimming Association Inc623 Baltimore Annapolis Blvd, Severna Park, MD 21146-3941MD1995-04$410,574
12Us Swimming Inc, New England47 May St, Needham, MA 02492-3109MA2006-03$397,066
13Us Swimming Inc, Georgia558 Chestnut Hill Ct, Woodstock, GA 30189-6765GA2006-03$345,211
14Us Swimming Inc, Midwestern2022 S 182nd Avenue Cir, Omaha, NE 68130-2776NE2006-03$306,074
15Transpacific Yacht Club1508 Santiago Dr, Newport Beach, CA 92660-4948CA1997-06$302,710
16United States Luge Federation Foundation Inc57 Church St, Lake Placid, NY 12946-1805NY1988-04$243,647
17Underwater Society Of America Inc, Usoa53c Appian Way, South San Francisco, CA 94080CA1980-09$108,744
18The Koroibos FoundationPost Office Box 50107, Pasadena, CA 91115CA1995-11$97,475
19Boston Organizing Committee131 Clarendon St, Boston, MA 02116-5131MA1991-04$0
20Massachusetts Judo Association Inc12 Cameron Way, Methuen, MA 01844-2697MA1995-10$0
Number of organizations performing similar types of work
Alaska1
Alabama1
Arizona2
California19
Colorado3
Connecticut2
District of Columbia1
Florida9
Georgia7
Iowa2
Illinois3
Indiana2
Kentucky2
Louisiana2
Massachusetts4
Maryland2
Michigan1
Minnesota4
Missouri2
Mississippi1
Montana1
North Carolina8
North Dakota2
Nebraska1
New Hampshire2
New Jersey3
Nevada1
New York5
Ohio8
Oklahoma1
Oregon2
Pennsylvania4
South Carolina1
Tennessee1
Texas7
Utah3
Virginia2
Vermont1
Washington3
Wisconsin4
International2
Total132
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateUs Swimming Inc, Minnesota1001 Highway 7 Suite 250, Hopkins, MN 55305-4737MN2006-03$575,579
CentralUs Swimming Inc, Usa Swimming1 Olympic Plaza, Colorado Springs, CO 80909CO2006-03$40,777,941
SubordinateUs Swimming Inc, Southern Ca Swimming Inc55 Hitchcock Way Ste 211, Santa Barbara, CA 93105-5110CA2006-03$3,953,880
SubordinateUs Swimming Inc, Illinois Swimming Incorporated1400 E Touhy Ave Ste 410, Des Plaines, IL 60018-3341IL2006-03$2,026,167
SubordinateUs Swimming Inc, Middle Atlantic2150 New Castle Ave, New Castle, DE 19720-2009DE2006-03$1,212,809
SubordinateUs Swimming Inc, Potomac Valley SwimmingPO BOX 3729, Mclean, VA 22103-3729VA2006-03$1,079,938
SubordinateUs Swimming Inc, Florida Swimming Inc214 E Washington St Apt B, Minneola, FL 34715-9227FL2006-03$999,470
SubordinateUs Swimming Inc, Pacific Swimming4533 Tuolumne Way, Concord, CA 94521-4233CA2006-03$972,373
SubordinateUs Swimming Inc, North Carolina Swimming452 Roslyn Rd, Winston Salem, NC 27104-2041NC2006-03$914,343
SubordinateUs Swimming Inc, Connecticut54 Lido Rd, Unionville, CT 06085-1535CT2006-03$907,451
SubordinateUs Swimming Inc, VirginiaBob Rustin, Richmond, VA 23235VA2006-03$836,063
SubordinateUs Swimming Inc, New Jersey205 Clover Hill Rd, Millington, NJ 07946-1703NJ2006-03$776,875
SubordinateUs Swimming Inc, Utah856 Healey Blvd, Alpine, UT 84004-2655UT2006-03$754,384
SubordinateUs Swimming Inc, Wisconsin Swimming5330 Linden Cir, Racine, WI 53406-1220WI2006-03$713,436
SubordinateUs Swimming Inc, Ohio5020 College Corner Pike Ste B, Oxford, OH 45056-1177OH2006-03$704,501
SubordinateUs Swimming Inc, Maryland SwimmingPO BOX 255, Shrewsbury, PA 17361-0255PA2006-03$644,201
SubordinateUs Swimming Inc, Pacific Northwest501 30th St Ne, Auburn, WA 98002-1745WA2006-03$631,383
SubordinateUs Swimming Inc, Sierra Nevada5350 Whitehaven Way, Antelope, CA 95843-5996CA2006-03$629,749
SubordinateUs Swimming Inc, Oregon1750 Sw Skyline Blvd Ste 103, Portland, OR 97221-2544OR2006-03$535,159
SubordinateUs Swimming Inc, Missouri Valley830 Alabama St, Lawrence, KS 66044-3942KS2006-03$528,932
Number of affiliated organizations
Alaska2
Arkansas1
Arizona3
California6
Colorado2
Connecticut2
Delaware1
Florida2
Georgia1
Hawaii1
Iowa2
Idaho2
Illinois1
Indiana1
Kansas1
Kentucky1
Louisiana2
Massachusetts2
Maine1
Michigan3
Minnesota1
Missouri1
Mississippi1
Montana1
North Carolina1
North Dakota1
Nebraska1
New Jersey1
New Mexico1
Nevada2
New York4
Ohio2
Oklahoma1
Oregon1
Pennsylvania2
South Carolina1
South Dakota1
Tennessee1
Texas7
Utah2
Virginia3
Washington2
Wisconsin1
West Virginia1
Wyoming1
Total78

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