2024-07-15T14:59:47-05:00 2023-08-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2022-09-01 311012848 United States Swimming Inc Middle Atlantic % ORGANIZATION MIDD 4842469595 482 Norristown Road Suite 110 Blue Bell PA 19422 James H Platt Executive Director 4842469595 2024-07-15 true James H Platt 999009999 DOREEN B MERZ P00841439 7196301186 3 2022 2023-04-26 12:10:37Z James H Platt 482 Norristown Road110 Blue Bell PA 19422 1348069 false X www.maswim.org X 1981 PA Utilize the sport of swimming to inspire strong leaders, build character, and achieve excellence. 9 9 5 200 0 0 0 1486680 811483 133 -10770 35490 0 1522303 800713 0 0 0 0 281311 317860 0 0 0 1079371 465079 1360682 782939 161621 17774 1349787 1310016 20079 22818 1329708 1287198 Utilize the sport of swimming to inspire strong leaders, build character and achieve excellence. Middle Atlantic Swimming advocates the growth and development of our safe and diverse swimming community through education, innovation and a commitment to excellence. false false 304989 811483 Conducteducationalprogramsandcompetitionsforthebenefitof approximately 11,000athletesandnonathletemembersaswellas an estimated 18,000affected familymembersandassociates. 139451 Support athlete travel to national, regional, and zone competitions; nonathlete travel to conferences and conventions associated with the organization's purpose; and conduct local clinics and workshops for the members and the community. 7923 Maintainacentralofficetoprovideinformationandsupportto volunteers and athletes, in conducting programs, publishing handbooks, newsletters,programs, and otherclubmailings. 452363 true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 5 true false false false false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true true true false NJ PA X ORGANIZATION 4842469595 482 NORRISTOWN RD APT 110 blue bell PA 19422 James Platt Executive Director 45.0 0.0 X 129532 0 14410 Amy Steeves Secretary 5.0 0.0 X 38102 0 0 John Lyons Treasurer 5.0 0.0 X 18033 0 0 Kathryn Scheuer General Chair 10.0 0.0 X X 0 0 0 Larry Schwarz Admin Vice Chair (to 4/25/23) 15.0 0.0 X X 0 0 0 Samantha Mittman Besnoff Finance Vice Chair 5.0 0.0 X X 0 0 0 Brian Elko Director 1.0 0.0 X 0 0 0 William Gallagher Director 1.0 0.0 X 0 0 0 Anthony Powell Director 1.0 0.0 X 0 0 0 Brian Walters Director (From 4/25/23) 1.0 0.0 X 0 0 0 Rob Jorgensen Director 1.0 0.0 X 0 0 0 Taiylor Tegler Director 1.0 0.0 X 0 0 0 Gabriella Sherman Director 1.0 0.0 X 0 0 0 185667 0 14410 1 false false false 0 0 MEMBERSHIP INCOME 711300 216724 216724 SWIM MEET REG & SANCTIONS 711300 580297 580297 ADMIN SANCTIONS & FINES 711300 12120 12120 OTHER INCOME 900099 2342 2342 811483 605 605 0 0 0 0 0 535981 547356 -11375 -11375 -11375 0 0 0 0 0 0 0 0 0 0 800713 811483 -10770 0 0 0 0 200584 108337 92247 0 83626 83626 0 0 33650 12398 21252 0 1431 1431 0 0 0 2011 2011 2427 2427 31938 31938 0 30566 224 30341 23682 218 23464 0 11100 2047 9054 102390 102231 159 0 6063 6063 0 0 6641 3320 3321 3372 3372 SWIM MEET HOSTING 223876 223588 288 TRAINING & PROF DEVELOPMENT 14933 14933 VOLUNTEER APPRECIATION 4649 4649 782939 452363 330576 0 X 162515 5926 357657 549128 0 0 5 0 0 0 0 0 0 0 0 0 0 0 259032 13282 252391 245750 577219 509212 0 0 0 0 0 0 0 0 1349787 1310016 20079 18403 0 0 0 4415 0 0 0 0 0 0 0 0 0 0 0 0 20079 22818 X 0 0 0 0 1329708 1287198 1329708 1287198 1349787 1310016 X 17774 -60284 X false false false X 0 0 0 0 0 0 1377335 1169760 976143 1486680 811484 5821402 0 0 0 1377335 1169760 976143 1486680 811484 5821402 0 29976 16359 54706 202168 351221 654430 29976 16359 54706 202168 351221 654430 5166972 1131 14052 997 133 605 16918 0 1131 14052 997 133 605 16918 0 35490 35490 1378466 1183812 977140 1522303 812089 5873810 0.87966 0.93130 0.00288 0.00370 X Schedule a, part iii, Columns (a) 2018, (b) 2019, (c) 2020, and (d) 2021 During preparation of the 2022 Form 990, Schedule A, inadvertent prior year errors were discovered. Columns (a) 2018, (b) 2019, (c) 2020, and (d) 2021 were corrected for the following lines: line 1 contributions (Membership dues) were reclassified to line 2, gross receipts from admissions and program revenue. Line 7b, amounts received from members and participants in excess of the 1% threshold for each year, was updated to reflect these excess amounts. Line 16, public support percentage for the prior year, and line 18, investment income percentage for the prior year, were re-calculated. 259032 13282 245750 245750 Form 990, Part I, Line 8 Prior year column, line 8, contributions and grants (Membership dues) were reclassified and reported on line 9, program service revenue. Form 990, Part VI, Section A, Line 6 THE VOTING MEMBERSHIP OF THE ORGANIZATION CONSISTS OF CLUBS OR ORGANIZATIONS (GROUP MEMBERS) WHO HAVE REGISTERED WITH THE ORGANIZATION. NON-VOTING MEMBERSHIP CAN BE HELD BY INDIVIDUALS, AND INCLUDES THE OPTIONAL CATEGORIES OF FLEX MEMBERSHIP AND SINGLE EVENT OPEN WATER ATHLETE MEMBERSHIP. EACH GROUP MEMBER IN GOOD STANDING APPOINTS FROM ITS MEMBERSHIP A GROUP MEMBER REPRESENTATIVE TO THE HOUSE OF DELEGATES (HOD). HOD REPRESENTATIVES VOTE ON A ONE MEMBER, ONE VOTE BASIS. Form 990, Part VI, Section A, Line 7a THE BOARD OF DIRECTORS ARE ELECTED BY THE HOUSE OF DELEGATES (HOD) OR APPOINTED BY THE GENERAL CHAIR WITH THE ADVICE AND CONSENT OF THE BOARD OF DIRECTORS. Form 990, Part VI, Section A, Line 7b THE HOUSE OF DELEGATES (HOD) MAY AMEND THE BYLAWS OF THE ORGANIZATION AND MAY VOTE TO DISSOLVE THE ORGANIZATION. THE USA SWIMMING RULES AND REGULATIONS COMMITTEE MUST REVIEW AND APPROVE ANY BYLAW AMENDMENTS. Form 990, Part VI, Section B, Line 11b The executive director OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO BEING FILED. Form 990, Part VI, Section B, Line 12c AT EACH BOARD MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. Form 990, Part VI, Section B, Line 15a & b The BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR BY COMPARING HIS COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE BOARD THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS INCLUDING ITS CONFLICT-OF-INTEREST POLICY, WHEN REQUESTED IN WRITING OR IN PERSON. Form 990, Part X, Column A, Line 10a, 15, 30 COLUMN (A) BEGINNING YEAR BALANCE: LINE 10c, NET fixed ASSETS, WAS ADJUSTED TO RECLASSIFY BUILDING FIXED ASSETS FROM LINE 15, OTHER ASSETS. A PRIOR PERIOD ADJUSTMENT for prior year ACCUMULATED DEPRECIATION on the building assets was RECORDED, AND IS REFLECTED within THE amount on LINE 10c. line 31, retained earnings or net assets, was corrected for the prior year's accumulated depreciation adjustment. Form 990, Part XI, Line 4 Beginning of year net assets was corrected to reflect a prior year's accumulated depreciation adjustment. Form 990 Part XI, Line 8 Prior Period Adjustment of $-60,284 from accounting corrections and changes made to the financials subsequent to the filing of the prior year's tax return.