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    <ReturnTs>2024-11-15T20:29:51-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>ERICSON TAX AND ACCOUNTING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>788 COURTNEY ST SE</AddressLine1Txt>
        <CityNm>CONCORD</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28025</ZIPCd>
      </PreparerUSAddress>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>CONCORD SWIMMING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
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      <PhoneNum>7047829413</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 976</AddressLine1Txt>
        <CityNm>CONCORD</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>280260976</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Andrea W Kiser</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7047829413</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Martin W Ericson Jr</PreparerPersonNm>
      <PTIN>P00181403</PTIN>
      <PhoneNum>7045339614</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <WebsiteAddressTxt>www.concordswimclub.com</WebsiteAddressTxt>
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      <ProgramServiceRevenueAmt>9845</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>103472</MembershipDuesAmt>
      <InvestmentIncomeAmt>323</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
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        <DescriptionProgramSrvcAccomTxt>PROVIDED FACILITIES AND COACHING FOR A SUMMER LEAGUEYOUTH SWIM TEAM ALIGNED WITH A LOCAL SWIM CONFERENCEYOUTH TEAM HAD 120 PARTICIPANTS</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>ANDREA KISER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM HORTON</PersonNm>
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        <PersonNm>ERIC HORNECKER</PersonNm>
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        <PersonNm>STEPHANIE LANGHAM</PersonNm>
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        <PersonNm>DAVID CAGLE</PersonNm>
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        <PersonNm>SETH EDWARDS</PersonNm>
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        <PersonNm>CHRISTIAN HIGGINS</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN HONEYMAN</PersonNm>
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        <PersonNm>JANA ROBERTS</PersonNm>
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        <PersonNm>SEAN WRIGHT</PersonNm>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>5415</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>PRINCIPLED BOOKKEEPING SERVICES LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>39 LAWNDALE AVE SE</AddressLine1Txt>
          <CityNm>CONCORD</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>280253729</ZIPCd>
        </USAddress>
        <PhoneNum>7044255098</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bad debt 260.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Service Fees / CC Fees 3216.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 2130.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation assets placed in service prior to 2010 4850.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Entertainment program 362.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>License 310.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Misc 57.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Operations - Phone 2259.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Operations - Supplies 547.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Swim Team expense less payroll incl ln 12 4653.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Furniture, Fixtures &amp; Equipment (net depr. &amp; SDA) 250. 55.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>NOTES PAYABLE 133970. 113653.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL LIABILITIES 281. 260.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>SALES TAX PAYABLE 0. 253.</ExplanationTxt>
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