Durham Area Swimming Association in Durham, California (CA)

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Durham Area Swimming Association
Employer Identification Number (EIN)680413183
Name of OrganizationDurham Area Swimming Association
In Care of NameDebbie Ilukowicz
AddressPo Box 606, Durham, CA 95938
SubsectionCharitable Organization
Ruling Date01/1999
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 Period2013
Assets$0
Income$0
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$20,211
Amount of Income$29,752
Form 990 Revenue Amount$29,752
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Swimming, Water Recreation


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Amount of income in 2013: $29,752
Durham Area Swimming Association: 

 $29,752
Other organizations performing similar types of work: 

 $180,651

Assets in 2013: $20,211
This organization: 

 $20,211
Other organizations performing similar types of work: 

 $105,708

Expenses in 2007: $31,221
Durham Area Swimming Association: 

 $31,221
Other organizations performing similar types of work: 

 $154,631

Income to expenses ratio in 2007: 1.0
Durham Area Swimming Association: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 70.6%
Durham Area Swimming Association: 

 70.6%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 0.1%
This organization: 

 0.1%
Other organizations performing similar types of work: 

 5.8%

Financial snapshot ($)

Revenue for 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000200220032004200520062007
Total revenue$91,480$62,591$40,658$35,310$36,511$45,863$29,752
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$21
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$21
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$91,480$62,591$40,658$35,310$36,511$45,863$15,741
Membership dues and assessments$0$0$0$0$0$0$12,080
Interest on savings and temporary cash investments$0$0$0$0$0$0$0
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$1,654
Gross revenue$0$0$0$0$0$0$1,654
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$252
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$252
Less: cost of goods sold$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$4
Total expenses$97,121$67,042$36,096$33,164$33,184$42,556$31,221
Program services$76,700$49,771$14,478$24,333$26,118$30,974$22,040
Management and general$5,181$4,173$13,504$1,795$1,525$3,086$2,057
Fundraising$15,240$13,098$8,114$7,036$5,541$8,496$7,124
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$6,128$8,338$12,900$15,046$18,373$21,680$20,211
Excess or (deficit) for the year$-5,641$-4,451$4,562$2,146$3,327$3,307$-1,469
Net assets or fund balances at beginning of year$11,769$12,789$8,338$12,900$15,046$18,373$21,680
Other changes in net assets or fund balances$0$0$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$31,221$22,040$2,057$7,124
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$460$0$460$0
Legal fees$215$0$215$0
Supplies$54$0$54$0
Telephone$4$4$0$0
Postage and shipping$107$107$0$0
Occupancy$5,850$5,850$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$196$0$196$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$24,335$16,079$1,132$7,124
Balance Sheets
2000200220032004200520062007
Total assets$6,128$8,338$13,063$15,365$18,423$21,692$20,211
Cash - non-interest-bearing$6,128$8,338$13,063$15,365$18,374$21,692$20,211
Savings and temporary cash investments$0$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$0$0$49$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Other assets, including program-related investments$0$0$0$0$0$0$0
Total liabilities$0$0$163$319$50$12$0
Accounts payable and accrued expenses$0$0$163$319$50$0$0
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0
Other liabilities$0$0$0$0$0$12$0
Total liabilities and net assets/fund balances$6,128$8,338$13,063$15,365$18,423$21,692$20,211
Total net assets or fund balances$6,128$8,338$12,900$15,046$18,373$21,680$20,211
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000200220032004200520062007
Total revenue$0$0$40,658$35,310$36,511$45,863$29,752
Total revenue, gains, and other support per audited financial statements$0$0$40,658$35,310$36,511$45,863$29,752
Other expenses$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000200220032004200520062007
Total expenses$0$0$36,096$33,164$33,184$42,556$31,221
Total expenses and losses per audited financial statements$0$0$36,096$33,164$33,184$42,556$31,221
Other revenue$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$252$29,479
Program service revenue
Program service revenue 1000000$000$0$15,741
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$12,080
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$1,654
Gross profit or (loss) from sales of inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$252$0
Other revenue000000$000$0$4
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
1999200120022003200420052006
Total$0$0$0$0$35,310$36,511$45,863
Gifts, grants, and contributions received$0$0$0$0$10,566$4,623$1,614
Membership fees received$0$0$0$0$12,109$14,056$15,885
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$12,635$17,832$28,364
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Orinda Park IncPO BOX 32, Orinda, CA 94563-0032CA1945-03$961,639
2Fairbrae Swim And Racquet Club696 Sheraton Dr, Sunnyvale, CA 94087-2425CA1985-04$433,507
3Larkey All Year Swim Club1547 Palos Verdes Mall 169, Walnut Creek, CA 94597-2228CA1959-11$234,333
4Riverside Aquettes Swim ClubPO BOX 2294, Riverside, CA 92516-2294CA1985-10$207,731
5Tamalpais Aquatic MastersPO BOX 150516, San Rafael, CA 94915-0516CA1984-12$52,754
6Little Fishing Creek Area Swimming PoolMillville, PA 17846PA$41,968
7Team Phoenix Aquatics IncDanville, IL 61834IL$40,899
8Durham Area Swimming AssociationPo Box 606, Durham, CA 95938CA1999-01$29,752
9Rancho Bernardo Swim ClubPo Box 27402, San Diego, CA 92198CA1974-08$23,356
10Surfing America Inc555 N El Camino Real, San Clemente, CA 92672-6740CA2003-03$405,214
11Womens International Match Race Association Inc15 Margarita Dr, San Rafael, CA 94901-2325CA2008-02$307,756
12Salmon Bay Aquatics Inc2419-3 Ave W, Seattle, WA 98119WA1999-04$215,598
13University Swim Club Inc18707 Lomond Blvd, Shaker Hts, OH 44122OH2009-06$155,787
14Bahia Sail Racing AssociationC/O Bcyc 1601 Bayside Drive, Corona Del Mar, CA 92625CA2008-03$83,462
15Colorado White Water Association455 Sherman St Suite 300, Denver, CO 80203CO1997-04$0
16Golden Bear Water Polo54 Michael Lane, Orinda, CA 94563CA2003-04$0
17Jetsporters Association Of Minnesota35468 Silver Sands Rd, Pequot Lakes, MN 56472-2579MN1999-07$0
18Marathon Youth Sailing Inc58417 Morton St, Marathon, FL 33050FL2008-02$0
19Port Indian Civic & Boating Association Inc743 Port Indian Road, Norristown, PA 19403PA1981-07$0
20Riverside Swimming Club CompanyPo Box 371, Greenup, KY 41144KY2009-07$0
Number of organizations performing similar types of work
Alabama1
California11
Colorado2
Connecticut1
Florida1
Georgia4
Illinois3
Indiana3
Kentucky1
Massachusetts1
Maryland2
Michigan2
Minnesota4
Montana1
New Hampshire1
New Jersey4
New York3
Ohio1
Oregon2
Pennsylvania4
Rhode Island1
South Carolina1
Texas3
Utah1
Virginia6
Washington2
Total66

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