2026-02-04T14:40:04-05:00 2025-08-31 510442395 KIRSCH CPA GROUP LLC 2 S THIRD STREET SUITE 400 HAMILTON OH 45011 990 2024-09-01 311016588 OHIO SWIMMING INC OHIO 5135236658 5020-B COLLEGE CORNER PIKE OXFORD OH 45056 JOE SOBCZAK TREASURER 5136733326 2026-01-06 true true JILL FRIEDEN P01581134 5138586040 2026-01-06 2024 2025-03-06 01:10:19Z JOE SOBCZAK 5020-B COLLEGE CORNER PIKE OXFORD OH 45056 865971 false X WWW.SWIMOHIO.COM X 1980 OH OHIO SWIMMING IS COMMITTED TO INCREASING MULTICULTURAL, ETHNIC, AND SOCIOECONOMIC DIVERSITY AT ALL LEVELS OF THE SPORT TO ACHIEVE AND FOSTER AN INCLUSIVE SWIMMING ENVIRONMENT AS WELL AS PROMOTE SWIMMING FUNCTIONS THROUGHOUT OHIO. 25 25 3 425 0 0 823099 749520 20645 11877 0 843744 761397 0 0 140104 153169 0 0 647350 524111 787454 677280 56290 84117 506865 590982 0 506865 590982 X OHIO SWIMMING IS COMMITTED TO INCREASING MULTICULTURAL, ETHNIC, AND SOCIOECONOMIC DIVERSITY AT ALL LEVELS OF THE SPORT TO ACHIEVE AND FOSTER AN INCLUSIVE SWIMMING ENVIRONMENT AS WELL AS PROMOTE SWIMMING FUNCTIONS THROUGHOUT OHIO. false false 559552 749520 TRAVEL FUND FOR JUNIOR AND SENIOR CHAMPIONSHIPS, CLINICS, ZONE TEAM EXPENSES, OUTREACH, REGISTRATION, CHAMPIONSHIP MEET FACILITY FUND AND SENIOR CIRCUIT MEET 14586 AWARDS-CHAMPIONSHIP MEETS 574138 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 false false false false false false false false false false false false false false false false false false false true 3 0 3 true false false false false false false false false X 25 25 false false false false false false false true true false false true true true true true false false false false OH X KRISTI PRINCELL 5135236658 5020-B COLLEGE CORNER PIKE OXFORD OH 45056 X JIM PETERFISH GENERAL CHAI 10.00 X X 0 0 0 CAROLYN STRUNK SENIOR CHAIR 10.00 X X 0 0 0 CHIP CARRIGAN FINANCE VICE 10.00 X X 0 0 0 JOE SOBCZAK TREASURER 10.00 X X 0 0 0 CAROLINE HOLMES SAFE SPORT C 10.00 X 0 0 0 ELOISE GERLACH JUNIOR ATHLE 10.00 X 0 0 0 CLAIRE KEMMERE SENIOR ATHLE 10.00 X 0 0 0 AMY SARIBALAS COACH CHAIR 10.00 X 0 0 0 EDGAR CARABALLO OFFICIAL'S C 10.00 X 0 0 0 BERNARD VRANCKEN AGE GROUP CH 10.00 X 0 0 0 ZACH TOOTHMAN ADMIN VICE C 10.00 X X 0 0 0 CHRISTI HOLMES SECRETARY 10.00 X X 0 0 0 false false false SANCTIONS & MEET REVENUE 713990 599359 599359 MEMBERSHIP DUES 713990 112281 112281 ZONE TEAM INCOME 713990 27655 27655 OTHER PROGRAM SERVICE REVENUE 713990 10225 10225 749520 32019 32019 84432 104574 -20142 -20142 -20142 761397 749520 11877 137077 97511 39566 16092 11448 4644 16634 16634 18045 18045 23804 23804 43097 43097 CHAMPIONSHIP FACILITIES 314239 314239 ZONE TEAM 51879 51879 SUPPLIES 24560 6487 18073 AWARDS 14586 14586 17267 11087 6180 677280 574138 103142 0 -5224 -38109 15950 12471 496139 616620 506865 590982 0 0 X 506865 590982 506865 590982 506865 590982 84117 X true X false false X 15400 12072 27472 247646 482011 520850 823099 749520 2823126 263046 494083 520850 823099 749520 2850598 2850598 15607 23262 28266 20645 32019 119799 15607 23262 28266 20645 32019 119799 278653 517345 549116 843744 781539 2970397 0.95970 0.95740 0.04000 0.04000 X X SCHEDULE D, PAGE 3, PART X ACCOUNTING STANDARDS REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD FAIL TO BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. AS DISCUSSED ABOVE, THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AND MANAGEMENT BELIEVES THE ORGANIZATION HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD DISQUALIFY IT FROM TAX-EXEMPT STATUS OR INCUR A TAX OBLIGATION FOR THE YEARS ENDED AUGUST 31, 2025 AND 2024. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION'S POLICY WITH REGARD TO INTEREST AND PENALTY, IF INCURRED, IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH MISCELLANEOUS EXPENSES. FORM 990 - ORGANIZATION'S MISSION OHIO SWIMMING IS COMMITTED TO INCREASING MULTICULTURAL, ETHNIC, AND SOCIOECONOMIC DIVERSITY AT ALL LEVELS OF THE SPORT TO ACHIEVE AND FOSTER AN INCLUSIVE SWIMMING ENVIRONMENT AS WELL AS PROMOTE SWIMMING FUNCTIONS THROUGHOUT OHIO. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS INCLUDE VOLUNTEER OFFICIALS, NON-VOTING MEMBERS OF THE BOARD OF DIRECTORS, CLUB BOARD MEMBERS WHO VOLUNTEER, MEET HOSTS AND MEET VOLUNTEERS, AND OTHER VOLUNTEERS. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE EXECUTIVE BOARD OF THE GOVERNING BODY FOR THEIR REVIEW. ONCE ALL COMMENTS ARE RECEIVED AND ADDRESSED, FORM 990 IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES ITS BOARD MEMBERS TO ANNUALLY SIGN A CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST