Nonprofit · EIN 45-5114154
SMYRNA SWIM & DIVE INC
Tax-exempt (reinstated) · MABLETON, GA 30126
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $147,311 | $139,170 | $8,141 | $50,827 | – | $50,827 |
| December 31, 2023 | 990-EZ | $161,440 | $143,498 | $17,942 | $42,686 | – | $42,686 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Membership dues
- $139,565
- Net income from sales of inventory
- $7,746
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $72,893
- Occupancy
- $13,344
- Other expenses
- $52,933
- Program services (functional)
- $138,733
Balance sheet and other
- Total assets, start of year
- $42,686
- Total assets, end of year
- $50,827
- Total liabilities, end of year
- –
- Net assets, end of year
- $50,827
- Cash, savings and investments
- $50,827
- Gross receipts
- $154,565
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINE LASH | President | 10 | $0 |
| KEVIN LYON | Vice President | 0 | $0 |
| CHRISTINE WASDIN | Treasurer | 0 | $0 |
| MARIA BRASWELL | Director | 2 | $0 |
| REBECCA HOLT | Director | 0 | $0 |
| REIKO SEARS | Director | 0 | $0 |
| JULIE SMITH | Director | 4 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINELASH | President | 10 | $0 |
| DAN RUEHLE | Vice President | 3 | $0 |
| KRISTEN CAUWENBERGHS | Treasurer | 1 | $0 |
| MARIA BRASWELL | Director | 2 | $0 |
| KEVIN LYON | Director | 4 | $0 |
| JULIE SMITH | Director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 643 VININGS ESTATES DR SE, MABLETON, GA 30126-5907
- Signed the 990-EZ
- CHRIS LASH, President
- Phone
- (877) 829-5500
- Return prepared by
- Brooks Cook & Associates LLC
Mission
SMYRNA SWIM & DIVE, INC IS ORGANIZED TO PROVIDE A COMPETITIVE SWIM & DIVE PROGRAM FOR THE RESIDENTS OF THE CITY OF SMYRNA, GEORGIA AND THE SURROUNDING COMMUNITIES. SMYRNA SWIM & DIVE, INC IS OPERATED FOR THE PURPOSE OF FOSTERING AND PROMOTING CITIZENSHIP, SELF-ESTEEM AND SPORTSMANSHIP TO CHILDREN AND ADOLESCENTS OF THE CITY OF SMYRNA AND SURROUNDING COMMUNITIES THROUGH SWIMMING AND DIVING INSTRUCTION.
Program accomplishments
- PROVIDING SWIM AND DIVE TEAMS INSTRUCTION INCLUDING THE RELATED EXPENSES OF EQUIPMENT, POOL RENTAL, CONCESSION, COACHES EXPENSES, MEET FEES, AND SUPPLIES.Expenses $138,733
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-5114154
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $50,827
- Income (IRS master file)
- $154,565
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- June 13, 2020
- Reinstated
- Effective May 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $147,311 | $139,170 | $50,827 | XML |
| 990-EZ | December 2023 | $161,440 | $143,498 | $42,686 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 45-5114154).
Questions about SMYRNA SWIM & DIVE INC
- What is the EIN of SMYRNA SWIM & DIVE INC?
- The employer identification number (EIN) of SMYRNA SWIM & DIVE INC is 45-5114154.
- Is SMYRNA SWIM & DIVE INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2015.
- Are donations to SMYRNA SWIM & DIVE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMYRNA SWIM & DIVE 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 SMYRNA SWIM & DIVE INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMYRNA SWIM & DIVE INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of SMYRNA SWIM & DIVE INC?
- The 990-EZ for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
- How much revenue does SMYRNA SWIM & DIVE INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $147,311, expenses of $139,170 and total assets of $50,827 at year end.
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