2026-03-04T16:12:41-05:00 2025-08-31 541451026 HARRIS HARDY & JOHNSTONE PC 300 ARBORETUM PL STE 660 RICHMOND VA 23236 990 2024-09-01 311102592 USA SWIMMING INC USAS 8042769220 PO BOX 1059 APPOMATTOX VA 24522 BOB RUSTIN TREASURER 8043878736 2026-02-03 true false GEORGE G CROWELL CPA P00585821 8045600560 2026-02-03 2024 2025-03-06 01:10:19Z VIRGINIA SWIMMING JOHN STANLEY 3220 BRIGHTWOOD PL SW ROANOKE VA 24014 841915 false X VIRGINIASWIMMING.ORG X 1982 VA THE ORGANIZATION PROVIDES COMPETITIVE SWIMMING OPPORTUNITIES FOR THE DEVELOPMENT OF YOUNG SWIMMERS, AND ALSO PROVIDES TRAINING AND SUPPORT FOR VOLUNTEERS, COACHES, AND SWIM CLUBS. 15 15 2 985 0 123947 127059 683787 704811 830 4559 7848 5486 816412 841915 7500 6000 0 95693 99414 0 0 674211 725830 777404 831244 39008 10671 800991 811662 0 800991 811662 X PROVIDE OPPORTUNITIES FOR SWIMMERS OF ALL ABILITIES TO ACHIEVE THE HIGHEST LEVEL OF THEIR CAPABILITIES THROUGH EFFECTIVE, INNOVATIVE, AND INSPIRED PROGRAMS AND EVENTS. SUPPORT AND SUSTAIN EXCELLANCE AMONG ALL NON-ATHLETE MEMBERS THROUGH EDUCATION, ENCOURAGEMENT, AND RECOGNITION. EMBODY THE HIGHEST STANDARDS OF SPORTSMANSHIP, PROMOTE THOSE VALUES THAT LEAD TO SUCCESS IN ALL ASPECTS OF LIFE. false false 40869 CHAMPIONSHIP COMPETITION: PROVIDE PARTIAL TRAVEL REIMBURSEMENT FOR COACHES AND SWIMMERS WHO ATTENDED SHORT COURSE SR AND JR NATIONALS CHAMPIONSHIPS, LONG COURSE SR & JR NATIONAL CHAMPIONSHIP, AND VARIOUS APPROVED AGE GROUP CHAMPIONSHIP MEETS SUCH AS THE FUTURES MEETS. 458820 704811 CHAMPIONSHIP MEETS: SUPPORT THE STATE AGE GROUP AND SR CHAMPIONSHIP MEETS IN SHORT COURSE COURSE FORMATIONS, INCLUDING SUBSIDIZING THE COST OF SWIMMING FACILITIES FOR THE MEETS, TRAVEL FOR KEY OFFICIALS, AND MEET MANAGEMENT PERSONNEL. 39357 TRAINING: FUNDING FOR OFFICIALS TRAINING, COACH DEVELOPMENT CLINICS INCLUDING CONTINUING EDUCATION, FUNDING FOR SWIMMER CAMPS AND CLINICS, AND CONTINUING EDUCATION FOR ALL MEMBERS IN SAFE SPORT PROGRAMS. 241454 6000 1. AWARDS - PROVIDE AWARDS AND ADMINISTER AN AWARDS BANQUEST FOR SWIMMERS IN OUR CHAMPIONSHIP MEETS AND OVERALL POINT SCORING DURING THE SC AND LC SEASON. 2. GRANTS - PROVIDE GRANTS TO LOCAL ORGANIZATIONS FOR LEARN-TO-SWIM PROGRAMS AND PRE-COMPETITION PROGRAMS, ESPECIALLY IN UNDERSERVED AREAS OF THE STATE. INIDVIDUAL GRANTS ARE LIMITED TO 3,000 AND ARE AWARDED BY A COMMITTEE WHICH REVIEWS PROPOSALS. 3. DIVERSITY AND OUTREACH: REIMBURSE SWIM MEET ENTRY FEES FOR ATHLETES WHO QUALIFY AS OUTREACH ATHLETES. SUPPORT TRAVEL FOR DIVERSITY AND OUTREACH CAMPS, CLINICS, AND OTHER PROGRAMS. 241454 6000 780500 true false false false false false false false false false false false false false false true false false false false 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 true 0 0 2 true false false false false false false false false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true true false false X BOB RUSTIN 8042769220 8208 CHAINMAILE ROAD NORTH CHESTERFIELD VA 23235 JOHN STANLEY GENERAL CHAI X X 0 0 0 BRYAN WALLIN ADMIN VICE C X X 0 0 0 WILL MURPHY FINANCE VICE X X 0 0 0 JONATHAN KAPLAN SENIOR VICE X X 0 0 0 MIKE JULIAN AGE GROUP VI X X 0 0 0 MAUREEN TOLLIVER SAFE SPORT C X 0 0 0 JIHAN MINSON DEI CHAIR X 0 0 0 BOB RUSTIN TREASURER X X 0 0 0 RYAN WOODRUFF COACH REPRES X 0 0 0 CAT WARE JR COACH REP X 0 0 0 PIPER PRICE SR ATHLETE R X X 0 0 0 BELLA LEVIN JR ATHLETE R X X 0 0 0 ANNA SHNOWSKE AT-LARGE ATH X 0 0 0 DAVIS HOTTLE AT-LARGE ATH X 0 0 0 DREW HIRTH AT-LARGE NON X 0 0 0 SCOTT BALDWIN AT-LARGE NON X 0 0 0 MARY TURNER EXECUTIVE DI 35.00 X X 54080 0 0 EMILY FAGAN SECRETARY 30.00 X X 35872 0 0 89952 false false false 127059 127059 MEET REBATES AND SANCTIONS 265162 265162 CHAMPIONSHIP MEET REVENUE 200923 200923 SECTIONALS MEET REVENUE 128101 128101 ZONE MEET REVENUE 110625 110625 704811 4559 4559 CLINICS 5486 5486 5486 841915 710297 4559 6000 6000 92256 73805 18451 7158 1432 5726 21251 21251 5316 5316 25044 25044 15825 15825 MEET SUPPORT 458820 458820 ENDOWMENT FUNDING 94000 94000 TRAINING 39357 39357 AWARDS 32072 32072 34145 34145 831244 780500 50744 0 606566 706221 194425 105441 800991 811662 0 0 X 800991 811662 800991 811662 800991 811662 10671 X true X false false X 553790 648047 123505 123947 127059 1576348 508944 551038 702234 691635 710297 3164148 1062734 1199085 825739 815582 837356 4740496 4740496 3960 3946 98 830 4559 13393 3960 3946 98 830 4559 13393 1066694 1203031 825837 816412 841915 4753889 0.99720 0.99760 0.00000 0.00000 X X SCHEDULE D, PAGE 3, PART X THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE ORGANIZATION HAS RECOGNIZED NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED AUGUST 31, 2025. true ATHLETE SCHOLARSHIPS 4 6000 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS ARE UNCONDITIONAL AND PRIMARILY USED FOR COACHES' PAY. FORM 990 - ORGANIZATION'S MISSION PROVIDE OPPORTUNITIES FOR SWIMMERS OF ALL ABILITIES TO ACHIEVE THE HIGHEST LEVEL OF THEIR CAPABILITIES THROUGH EFFECTIVE, INNOVATIVE, AND INSPIRED PROGRAMS AND EVENTS. SUPPORT AND SUSTAIN EXCELLANCE AMONG ALL NON-ATHLETE MEMBERS THROUGH EDUCATION, ENCOURAGEMENT, AND RECOGNITION. EMBODY THE HIGHEST STANDARDS OF SPORTSMANSHIP, PROMOTE THOSE VALUES THAT LEAD TO SUCCESS IN ALL ASPECTS OF LIFE. FORM 990, PAGE 2, PART III, LINE 4D 1. AWARDS - PROVIDE AWARDS AND ADMINISTER AN AWARDS BANQUEST FOR SWIMMERS IN OUR CHAMPIONSHIP MEETS AND OVERALL POINT SCORING DURING THE SC AND LC SEASON. 2. GRANTS - PROVIDE GRANTS TO LOCAL ORGANIZATIONS FOR LEARN-TO-SWIM PROGRAMS AND PRE-COMPETITION PROGRAMS, ESPECIALLY IN UNDERSERVED AREAS OF THE STATE. INIDVIDUAL GRANTS ARE LIMITED TO 3,000 AND ARE AWARDED BY A COMMITTEE WHICH REVIEWS PROPOSALS. 3. DIVERSITY AND OUTREACH: REIMBURSE SWIM MEET ENTRY FEES FOR ATHLETES WHO QUALIFY AS OUTREACH ATHLETES. SUPPORT TRAVEL FOR DIVERSITY AND OUTREACH CAMPS, CLINICS, AND OTHER PROGRAMS. FORM 990, PAGE 6, PART VI, LINE 6 ALL CLUBS IN GOOD STANDING SUPPLY VOTING MEMBERS FOR THE HOUSE OF DELEGATES (HOD), WHICH VOTES TO APPROVE ALL CHANGES TO THE BY-LAWS OR POLICIES OF VA SWIMMING, AND ALSO ELECT THE MEMBERS OF THE BOARD AND GOVERNANCE COMMITTEE. THE HOD MEETS TWICE EACH YEAR. MINUTES ARE POSTED ON THE VA SWIMMING WEBSITE (VIRGINIASWIMMING.ORG) FORM 990, PAGE 6, PART VI, LINE 7A ALL CLUBS IN GOOD STANDING SUPPLY VOTING MEMBERS FOR THE HOUSE OF DELEGATES (HOD), WHICH VOTES TO APPROVE ALL CHANGES TO THE BY-LAWS OR POLICIES OF VA SWIMMING, AND ALSO ELECT THE MEMBERS OF THE BOARD AND GOVERNANCE COMMITTEE. THE HOD MEETS TWICE EACH YEAR. MINUTES ARE POSTED ON THE VA SWIMMING WEBSITE (VIRGINIASWIMMING.ORG) FORM 990, PAGE 6, PART VI, LINE 7B ALL CLUBS IN GOOD STANDING SUPPLY VOTING MEMBERS FOR THE HOUSE OF DELEGATES (HOD), WHICH VOTES TO APPROVE ALL CHANGES TO THE BY-LAWS OR POLICIES OF VA SWIMMING, AND ALSO ELECT THE MEMBERS OF THE BOARD AND GOVERNANCE COMMITTEE. THE HOD MEETS TWICE EACH YEAR. MINUTES ARE POSTED ON THE VA SWIMMING WEBSITE (VIRGINIASWIMMING.ORG) FORM 990, PAGE 6, PART VI, LINE 11B THE FISCAL YEAR DATA ARE REVIEWED AND APPROVED BY THE BOD AND HOD PRIOR TO THE PREPARATION OF THE INDEPENDENTLY REVIEWED FINANCIAL STATEMENTS. FORM 990 IS PREPARED BY CPA FIRM AND SUBMITTED TO THE TREASURER, FINANCE VICE CHAIR, AND GENERAL CHAIR FOR FINAL REVIEW AND APPROVAL. COPIES OF THE COMPLETED FORM 990 ARE PROVIDED TO THE FINANCE VICE CHAIR, THE BUSINESS OFFICE, AND USA SWIMMING. FORM 990, PAGE 6, PART VI, LINE 12C AT THE BEGINNING OF THE FISCAL YEAR, EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS THE CONFLICT OF INTEREST POLICY. AT EACH MEETING THE GENERAL CHAIR REMINDS BOARD MEMBERS TO BE AWARE OF THE POLICY AND RECUSE THEMSELVES IF THERE IS A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ADMINISTRATIVE ASSISTANT ARE INCLUDED IN THE PROPOSED BUDGET EACH SPRING AND ARE DETERMINED BY THE FINANCE COMMITTEE AFTER COMPARISONS TO SIMILAR POSITIONS ON OTHER GOVERNING BODIES IN THE NATIONAL ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNANCE DOCUMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE FOR PUBLIC VIEWING. BY-LAWS, POLICIES AND PROCEDURES (INCLUDING THE CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION POLICY), MINUTES OF THE BOD & HOD MONTHLY FINANCIAL REPORTS, AND OTHER COMMITTEE MINUTES ARE POSTED.