Nonprofit · EIN 31-1131742
UNITED STATES MASTERS SWIMMING INC
Also known as PACIFIC MASTERS SWIMMING COMMITTEE
Tax-exempt · WALNUT CREEK, CA 94598
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $138,284 | $176,854 | -$38,570 | $317,426 | $1,660 | $315,766 |
| December 31, 2024 | 990 | $165,522 | $167,438 | -$1,916 | $354,949 | $613 | $354,336 |
| December 31, 2023 | 990 | $155,437 | $155,981 | -$544 | $357,995 | $1,743 | $356,252 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $127,117
- Membership dues
- $122,762
- Program service revenue
- $6,941
- Investment income
- $4,226
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $31,173
- Salaries, compensation and benefits (total)
- $33,733
- Professional fundraising fees
- $0
- Accounting fees
- $1,132
- Travel
- $6,378
- Program services (functional)
- $83,715
- Management and general (functional)
- $93,139
Balance sheet and other
- Total assets, start of year
- $354,949
- Total assets, end of year
- $317,426
- Total liabilities, end of year
- $1,660
- Net assets, end of year
- $315,766
- Gross receipts
- $138,284
- Employees
- 1
- Year formed
- 1987
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian King | Chairman Trustee or director | 10 | $0 |
| Sally Hamilton | Treasurer Trustee or director | 10 | $0 |
| Sally Guthrie | Secretary Trustee or director | 10 | $0 |
| Chad Holbrook | VP Pool Meets Trustee or director | 10 | $0 |
| Kimberly Elsbach | VP Open Water Trustee or director | 10 | $0 |
| Justin Pickard | VP Communications Technology Trustee or director | 10 | $0 |
| Shari Cruse | VP Clubs and Coaches Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian King | Chairman Trustee or director | 10 | $0 |
| Laura Shope | Treasurer Trustee or director | 10 | $0 |
| Sally Guthrie | Secretary Trustee or director | 10 | $0 |
| Chad Holbrook | VP Pool Meets Trustee or director | 10 | $0 |
| Rebecca Friedlander | VP Open Water Trustee or director | 10 | $0 |
| Michael Moore | VP Communications Technology Trustee or director | 10 | $0 |
| Shari Cruse | VP Clubs and Coaches Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian King | Chairman Officer | 10 | $0 |
| Laura Shope | Treasurer Officer | 10 | $0 |
| Sally Guthrie | Secretary Officer | 10 | $0 |
| Chad Holbrook | VP Pool Meets Officer | 10 | $0 |
| Ahren Lehnert | VP Open Water Officer | 10 | $0 |
| Michael Moore | VP Communications Technology Officer | 10 | $0 |
| Shari Cruse | VP Clubs and Coaches Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 380 LA VISTA RD, WALNUT CREEK, CA 94598-4805
- In care of
- % LAURA SHOPE
- Mailing address (990-N for 2018)
- 311 Parkside Ave, Pittsburgh PA 15228
- Principal officer (990 for 2025)
- Laura H Shope, 1012 Calgary Court, El Dorado Hills, CA 95762
- Principal officer (990-N for 2018)
- Jennifer Michaels, 311 Parkside Ave, Pittsburgh PA 15228
- Signed the 990
- Laura H Shope, Treasurer
- Phone
- (916) 799-3141
- Website
- www.pacificmasters.org
- Return prepared by
- Holmes & Company
California records
California keeps its own records of charities and corporations. Search them by EIN 31-1131742 or by the name UNITED STATES MASTERS SWIMMING INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Pacific Masters welcomes anyone from age 18 who would like to gain and maintain fitness through swimming and encourage programs to foster this mission.
Program accomplishments
- Pacific Masters welcomes anyone from age 18 who would like to gain and maintain fitness through swimming and encourage programs to foster this mission.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1131742
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 5064: UNITED STATES MASTERS SWIMMING INC
- Assets (IRS master file)
- $317,426
- Income (IRS master file)
- $138,284
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $138,284 | $176,854 | $317,426 | XML |
| 990 | December 2024 | $165,522 | $167,438 | $354,949 | XML |
| 990 | December 2023 | $155,437 | $155,981 | $357,995 | XML |
| 990 | December 2022 | $135,813 | $148,029 | $359,751 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Jennifer Michaels | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1131742).
Questions about UNITED STATES MASTERS SWIMMING INC
- What is the EIN of UNITED STATES MASTERS SWIMMING INC?
- The employer identification number (EIN) of UNITED STATES MASTERS SWIMMING INC is 31-1131742.
- Is UNITED STATES MASTERS SWIMMING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Which annual return does UNITED STATES MASTERS SWIMMING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UNITED STATES MASTERS SWIMMING INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED STATES MASTERS SWIMMING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNITED STATES MASTERS SWIMMING INC?
- The 990 for the year ended December 31, 2025 names Laura H Shope.
- Who are the officers and directors of UNITED STATES MASTERS SWIMMING INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does UNITED STATES MASTERS SWIMMING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $138,284, expenses of $176,854 and total assets of $317,426 at year end.
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