Nonprofit · EIN 81-4634465
LOWCOUNTRY AQUATIC PROJECT SWIMMING INC
Tax-exempt · CHARLESTON, SC 29492
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $62,371 | $63,635 | -$1,264 | $5,150 | – | $5,150 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $62,371
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $21,014
- Professional fees and payments to contractors
- $768
- Printing, publications and postage
- $116
- Other expenses
- $41,737
- Program services (functional)
- $53,128
Balance sheet and other
- Total assets, start of year
- $4,676
- Total assets, end of year
- $5,150
- Total liabilities, end of year
- –
- Net assets, end of year
- $5,150
- Cash, savings and investments
- $5,150
- Gross receipts
- $62,371
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 |
|---|---|---|---|
| BASIR ROBERTSON | BOARD MEMBER | 0.5 | $0 |
| JOE RAINERO | BOARD MEMEBR | 0.5 | $0 |
| PEGGY KLIMECKI | SECRETARY | 0.5 | $0 |
| MARK RUTLEDGE | CHAIR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 14305 SWEET PL, CHARLESTON, SC 29492-2828
- In care of
- % SHANNON O BRIEN
- Mailing address (990-N for 2021)
- 3496 Henrietta Hartford Road, Mount Pleasant SC 29466
- Principal officer (990-N for 2021)
- Mark Rutledege, 3496 Henrietta Hartford Rd, Mount Pleasant SC 29466
- Signed the 990-EZ
- MARK RUTLEDGE, CHAIR
- Phone
- (843) 364-7208
- Website
- www.sclaps.com
- Return prepared by
- MCKINLEY COOPER & CO LLC
Mission
LOWCOUNTRY AQUATIC PROJECT SWIMMING IS A SWIMMING INITIATIVE WHOSE PURPOSE/MISSION IS TO SAVE LIVES BY TEACHING LIFE SAVING SWIMMING SKILLS TO KINDERGARTEN AND FIRST GRADE STUDENTS IN THE CHARLESTON,SC AREA.
Program accomplishments
- LOWCOUNTRY AQUATIC PROJECT SWIMMING (LAPS) NORMALLY PROVIDES SWIMMING INSTRUCTION FOR APPROXIMATELY 14 KINDERGARTEN AND FIRST GRADE CHILDREN FROM 14 HIGH POVERTY TITLE 1 SCHOOLS WITHIN THE CLOSEST PROXIMITY TO THE SERVING POOLS. WE PROVIDE FREE TRANSPORTATION TO AND FROM SCHOOLS, FREE WATER SAFETY AND SWIMMING INSTRUCTIONS, AND ALL SWIM AIDS (SUITS, CAPS, TOWELS, PROGRAM DIRECTOR). RESTART OF THE PROGRAM IS SCHEDULED DURING THE FALL 2024 SCHOOL SEASON WITH A NEW PROGRAM DIRECTOR. LAPS NORMALLY BEGINS EACH SCHOOL YEAR IN SEPTEMBER FOLLOWING THE CHARLESTON COUNTY SCHOOL DISTRICT YEARLY INSTRUCTIONAL CALENDAR,ENDING IN THE FINAL WEEK OF MAY. INSTRUCTION IS CONDUCTED AT THE CITY OF NORTH CHARLESTON'S DANNY JONES POOL AND THE CITY OF CHARLESTON'S MARTIN LUTHER KING POOL. EMPLOYING THE "SWIM LESSONS UNIVERSITY" CURRICULUM, LESSONS TAKE PLACE EVERY MONDAY THROUGH THURSDAY, WITH FRIDAYS RESERVED FOR MAKEUP DAYS. CHILDREN PARTICIPATE ON MONDAY/WEDNESDAY OR TUESDAY/THURSDAY. LAPS LESSONS FOLLOW A ROTATION OF EIGHT 30 MINUTE LESSONS OVER 4 WEEKS. FOUR-FIVE SETS OF LESSONS ARE TAUGHT DAILY AT EACH POOL. THROUGHOUT THE YEAR THERE ARE SEVEN SESSIONS OF EIGHT LESSONS, ENABLING EACH GROUP OF STUDENTS THE OPPORTUNITY TO PARTICIPATE IN TWO SESSIONS OF LESSONS, OF SIXTEEN 30 MINUTE LESSONS. A TYPICAL SET OF LESSONS INCLUDES APPROXIMATELY 20 STUDENTS, ALLOWING 160-200 CHILDREN TO BE TAUGHT DAILY BETWEEN THE TWO FACILITIES. EACH LEVEL OF SWIMMING HAS SIX DATA POINTS. INSTRUCTIONS TAKE DATA EVERY DAY ON EACH CHILD. CLASSROOM TEACHER PLACES STUDENT'S NAMES ON DATA SHEET IN GROUPS OF THREE TO FOUR PER SWIMMING INSTRUCTOR. DATA IS COMPILED TO SEE WHAT PERCENTAGE OF OUR STUDENTS ARE MASTERING EACH SKILL. THIS ALLOWS LAPS TO PROVIDE MORE TRAINING AND PROFESSIONAL DEVELOPMENT IN AREAS OF NEED, AS WELL AS INDIVIDUALIZE INSTRUCTION THROUGH ASSESSMENT OF TEACHING POINTS. ANNUALLY, THE DATA IS COMPILED, ANALYZED AND PRESENTED TO LAPS STAFF MEMBER.Expenses $53,128
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 | Check at the IRS |
IRS record
- EIN
- 81-4634465
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $5,150
- Income (IRS master file)
- $62,371
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $62,371 | $63,635 | $5,150 | IRS |
| 990-N for 2021 Officer: Mark Rutledege | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Shannon O'Brien | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
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 81-4634465).
Questions about LOWCOUNTRY AQUATIC PROJECT SWIMMING INC
- What is the EIN of LOWCOUNTRY AQUATIC PROJECT SWIMMING INC?
- The employer identification number (EIN) of LOWCOUNTRY AQUATIC PROJECT SWIMMING INC is 81-4634465.
- Is LOWCOUNTRY AQUATIC PROJECT SWIMMING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to LOWCOUNTRY AQUATIC PROJECT SWIMMING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWCOUNTRY AQUATIC PROJECT 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 LOWCOUNTRY AQUATIC PROJECT SWIMMING 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 LOWCOUNTRY AQUATIC PROJECT SWIMMING 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 is the principal officer of LOWCOUNTRY AQUATIC PROJECT SWIMMING INC?
- The 990-N for 2021 names Mark Rutledege.
- Who are the officers and directors of LOWCOUNTRY AQUATIC PROJECT SWIMMING INC?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does LOWCOUNTRY AQUATIC PROJECT SWIMMING INC have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $62,371, expenses of $63,635 and total assets of $5,150 at year end.
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