Nonprofit · EIN 52-0977892
WAUGH CHAPEL SWIM CLUB INC
Tax-exempt · GAMBRILLS, MD 21054
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $553,100 | $619,982 | -$66,882 | $287,620 | $100,000 | $187,620 |
| December 31, 2024 | 990 | $481,747 | $521,358 | -$39,611 | $300,926 | $46,464 | $254,462 |
| December 31, 2023 | 990 | $476,040 | $484,267 | -$8,227 | $381,432 | $87,534 | $293,898 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $431,137
- Membership dues
- $431,137
- Program service revenue
- $121,963
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $7,000
- Other salaries and wages
- $50,059
- Salaries, compensation and benefits (total)
- $68,793
- Professional fundraising fees
- $0
- Accounting fees
- $2,320
- Occupancy
- $334,915
- Depreciation
- $37,861
- Program services (functional)
- $255,662
- Management and general (functional)
- $364,320
Balance sheet and other
- Total assets, start of year
- $300,926
- Total assets, end of year
- $287,620
- Total liabilities, end of year
- $100,000
- Net assets, end of year
- $187,620
- Land, buildings and equipment
- $211,853
- Gross receipts
- $553,100
- Employees
- 20
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 |
|---|---|---|---|
| TRACY MATHEWS | TREASURER Trustee or director, Officer | 12 | $7,000 |
| JEFF MADISON | PRESIDENT Trustee or director, Officer | – | $0 |
| JORDAN COCHRAN | VICE PRESIDE Trustee or director, Officer | – | $0 |
| HEATHER OAKLEY | SECRETARY Trustee or director, Officer | – | $0 |
| CATHRYN NASH | MEMBERSHIP D Trustee or director | – | $0 |
| CHRISTINA HAMMOND | MEMBER AT LA Trustee or director | – | $0 |
| CORY ARMSTRONG | FACILITIES D Trustee or director | – | $0 |
| MICHELLE ESTES | SWIM TEAM RE Trustee or director | – | $0 |
| SHELLY INGRAHAM | SOCIALS DIRE Trustee or director | – | $0 |
| PETER KIM | FACILITIES D Trustee or director | – | $0 |
| GLORIA BENYA-ZWALD | COMMUNICATIO Trustee or director | – | $0 |
| KATHERINE OSPRING | DIVE TEAM RE Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY MATHEWS | TREASURER Trustee or director, Officer | 8 | $4,667 |
| JEFF MADISON | PRESIDENT Trustee or director, Officer | 4 | $0 |
| JORDAN COCHRAN | VICE PRESIDE Trustee or director, Officer | 4 | $0 |
| HEATHER OAKLEY | SECRETARY Trustee or director, Officer | 4 | $0 |
| CATHRYN NASH | MEMBERSHIP D Trustee or director | 4 | $0 |
| CHRISTINA HAMMOND | MEMBER AT LA Trustee or director | 4 | $0 |
| CORY ARMSTRONG | FACILITIES D Trustee or director | 4 | $0 |
| MICHELLE ESTES | SWIM TEAM RE Trustee or director | 8 | $0 |
| CASEY BOSWELL | DIVE TEAM RE Trustee or director | 8 | $0 |
| SHELLY INGRAHAM | SOCIALS DIRE Trustee or director | 4 | $0 |
| PETER KIM | FACILITIES D Trustee or director | 4 | $0 |
| GLORIA BENYA-ZWALD | COMMUNICATIO Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF MADISON | PRESIDENT Trustee or director, Officer | – | $0 |
| JORDAN COCHRAN | VICE PRESIDE Trustee or director, Officer | – | $0 |
| TRACY MATHEWS | TREASURER Trustee or director, Officer | – | $0 |
| HEATHER OAKLEY | SECRETARY Trustee or director, Officer | – | $0 |
| CATHRYN NASH | MEMBERSHIP D Trustee or director | – | $0 |
| CHRISTINA HAMMOND | MEMBER AT LA Trustee or director | – | $0 |
| CORY ARMSTRONG | FACILITIES D Trustee or director | – | $0 |
| MICHELLE ESTES | SWIM TEAM RE Trustee or director | – | $0 |
| CASEY BOSWELL | DIVE TEAM RE Trustee or director | – | $0 |
| SHELLY INGRAHAM | SOCIALS DIRE Trustee or director | – | $0 |
| PETER KIM | FACILITIES D Trustee or director | – | $0 |
| GLORIA BENYA-ZWALD | COMMUNICATIO Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 212, GAMBRILLS, MD 21054-0212
- Principal officer (990 for 2025)
- JEFF MADISON
- Signed the 990
- TRACY MATHEWS, TREASURER
- Phone
- (410) 672-5089
- Return prepared by
- INTEGRITY TAX & SMALL BUSINESS SOLUTIONS
Mission
AS A SOCIAL AND RECREATIONAL FACILITY, THE SWIM CLUB PROVIDES A SAFE ENVIRONMENT FOR FAMILY SWIMMING AND AFFORDS TRAINING AND PRACTICE TO YOUNG INDIVIDUALS FOR COMPETITIVE SWIMMING AND DIVING.
Program accomplishments
- PROVIDES SWIMMING, TENNIS AND CONCESSION FACILITIES TO SEVERAL HUNDRED MEMBERS AND THEIR FAMILIES AND GUESTS. THE CLUB SWIM AND DIVE TEAM USE THE POOL TO PREPARE FOR VARIOUS COMPETITIVE EVENTS. OTHER ACTIVITIES ARE OFFERED THROUGHOUT THE SEASON AS A MEANS FOR MEMBERS AND GUESTS TO GATHER, SOCIALIZE, PROVIDE CLUB VISIBILITY AND ULTIMATELY BUILD THE GOODWILL NECESSARY FOR LONG TERM VIABILITY.
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
- 52-0977892
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $287,620
- Income (IRS master file)
- $553,100
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $553,100 | $619,982 | $287,620 | IRS |
| 990 | December 2024 | $481,747 | $521,358 | $300,926 | XML |
| 990 | December 2023 | $476,040 | $484,267 | $381,432 | XML |
| 990 | December 2022 | $433,624 | $441,006 | $426,790 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 52-0977892).
Questions about WAUGH CHAPEL SWIM CLUB INC
- What is the EIN of WAUGH CHAPEL SWIM CLUB INC?
- The employer identification number (EIN) of WAUGH CHAPEL SWIM CLUB INC is 52-0977892.
- Is WAUGH CHAPEL SWIM CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1981.
- Are donations to WAUGH CHAPEL SWIM CLUB INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WAUGH CHAPEL SWIM CLUB 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 WAUGH CHAPEL SWIM CLUB 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 WAUGH CHAPEL SWIM CLUB 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 WAUGH CHAPEL SWIM CLUB INC?
- The 990 for the year ended December 31, 2025 names JEFF MADISON.
- Who are the officers and directors of WAUGH CHAPEL SWIM CLUB INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $7,000 (TRACY MATHEWS, TREASURER).
- How much revenue does WAUGH CHAPEL SWIM CLUB INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $553,100, expenses of $619,982 and total assets of $287,620 at year end.
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