Nonprofit · EIN 91-1693654
SEATTLE METROPOLITAN AQUATIC CLUB SMAC
Tax-exempt · SEATTLE, WA 98122
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $2,452,206 | $2,363,379 | $88,827 | $1,409,294 | $103,296 | $1,305,998 |
| August 31, 2024 | 990 | $2,627,653 | $2,432,651 | $195,002 | $1,249,455 | $84,254 | $1,165,201 |
| August 31, 2023 | 990 | $2,304,465 | $2,190,062 | $114,403 | $982,601 | $77,616 | $904,985 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $264,089
- Program service revenue
- $2,158,910
- Investment income
- $0
- Net income from sales of inventory
- $18,042
- Other revenue
- $29,207
Expenses
- Grants and similar amounts paid
- $20,804
- Compensation of officers, directors and key employees
- $155,991
- Other salaries and wages
- $758,394
- Salaries, compensation and benefits (total)
- $1,007,351
- Professional fundraising fees
- $0
- Occupancy
- $822,420
- Travel
- $196,630
- Program services (functional)
- $1,824,715
- Management and general (functional)
- $472,272
- Fundraising (functional)
- $66,392
Balance sheet and other
- Total assets, start of year
- $1,249,455
- Total assets, end of year
- $1,409,294
- Total liabilities, end of year
- $103,296
- Net assets, end of year
- $1,305,998
- Net assets without donor restrictions
- $1,305,998
- Gross receipts
- $2,467,094
- Employees
- 30
- Volunteers
- 450
- Year formed
- 1995
- State of legal domicile
- WA
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Ken Spencer | CEO Trustee or director, Officer | 40 | $155,991 | $7,680 |
| Doug Ambach | President Trustee or director, Officer | 5 | $0 | $0 |
| Laurie Robbins | Booster Club PR Trustee or director, Officer | 5 | $0 | $0 |
| Steve Wrenholt | Treasurer Trustee or director, Officer | 5 | $0 | $0 |
| Dawn Dunn | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| Shane Stender | Brand Director Trustee or director | 5 | $0 | $0 |
990 for the year ended August 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KEN SPENCER | CEO Trustee or director, Officer | 40 | $137,889 | $3,600 |
| DOUG AMBACH | President Trustee or director, Officer | 5 | $0 | $0 |
| LAURIE ROBBINS | BOOSTER CLUB PR Trustee or director, Officer | 5 | $0 | $0 |
| STEVE WRENHOLT | Treasurer Trustee or director, Officer | 5 | $0 | $0 |
| CESILIA CANCELMO | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| SHANE STENDER | Director Trustee or director | 5 | $0 | $0 |
990 for the year ended August 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KEN SPENCER | HEAD COACH/CEO Trustee or director, Officer | 40 | $121,799 | $6,443 |
| DOUG AMBACH | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| LAURIE ROBBINS | BOOSTER CLUB PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| CESILIA CANCELMO | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| KRISTINE SELLECK | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| SHANE STENDER | DIRECTOR Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 22564, SEATTLE, WA 98122-0564
- In care of
- % JOHN ROBERTSON
- Principal officer (990 for 2024)
- KEN SPENCER
- Signed the 990
- Steve Wrenholt, Treasurer
- Phone
- (206) 486-5486
- Return prepared by
- JACOBSON LAWRENCE & ASSOCIATES PLLC
Mission
SMAC IS A YEAR-ROUND SWIM CLUB DEDICATED TO PROVIDING SWIMMING OPPORTUNITIES TO MEMBERS OF OUR COMMUNITY IN THE SEATTLE METROPOLITAN AREA, AND TO ALL SEEKING ADIVERSE, FUN, CHALLENGING ENVIRONMENT IN WHICH TO LEARN AND TRAIN. SMAC WAS FOUNDEDIN 1982 AND WAS ORIGINALLY KNOWN AS THE CENTRAL AREA SWIM TEAM (CAST) AND THENCENTRAL AREA AQUATIC TEAM (CAAT). IN 2018 CENTRAL AREA AQUATIC TEAM (CAAT) SAWSIGNIFICANT EXPANSION AND BECAME THE SEATTLE METROPOLITAN AQUATIC CLUB (SMAC). A NAME THAT BETTER REPRESENTS OUR GEOGRAPHY ACROSS THE REGION.
Program accomplishments
- SMAC IS A YEAR-ROUND SWIM CLUB DEDICATED TO PROVIDING SWIMMING OPPORTUNITIES TOMEMBERS OF OUR COMMUNITY IN THE SEATTLE METROPOLITAN AREA, AND TO ALL SEEKING ADIVERSE, FUN, CHALLENGING ENVIRONMENT IN WHICH TO LEARN AND TRAIN. SMAC WAS FOUNDEDIN 1982 AND WAS ORIGINALLY KNOWN AS THE CENTRAL AREA SWIM TEAM (CAST) AND THENCENTRAL AREA AQUATIC TEAM (CAAT). IN 2018 CENTRAL AREA AQUATIC TEAM (CAAT) SAWSIGNIFICANT EXPANSION AND BECAME THE SEATTLE METROPOLITAN AQUATIC CLUB (SMAC). A NAME THAT BETTER REPRESENTS OUR GEOGRAPHY ACROSS THE REGION.Expenses $1,824,715 · grants $20,804 · revenue $2,158,910
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 91-1693654
- 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
- 2000
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $1,409,294
- Income (IRS master file)
- $2,467,094
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $2,452,206 | $2,363,379 | $1,409,294 | XML |
| 990 | August 2024 | $2,627,653 | $2,432,651 | $1,249,455 | XML |
| 990 | August 2023 | $2,304,465 | $2,190,062 | $982,601 | XML |
| 990 | August 2022 | $2,084,052 | $2,031,511 | $850,555 | IRS |
| 990 | August 2021 | – | – | – | 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 91-1693654).
Questions about SEATTLE METROPOLITAN AQUATIC CLUB SMAC
- What is the EIN of SEATTLE METROPOLITAN AQUATIC CLUB SMAC?
- The employer identification number (EIN) of SEATTLE METROPOLITAN AQUATIC CLUB SMAC is 91-1693654.
- Is SEATTLE METROPOLITAN AQUATIC CLUB SMAC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to SEATTLE METROPOLITAN AQUATIC CLUB SMAC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SEATTLE METROPOLITAN AQUATIC CLUB SMAC 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 SEATTLE METROPOLITAN AQUATIC CLUB SMAC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SEATTLE METROPOLITAN AQUATIC CLUB SMAC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SEATTLE METROPOLITAN AQUATIC CLUB SMAC?
- The 990 for the year ended August 31, 2025 names KEN SPENCER.
- Who are the officers and directors of SEATTLE METROPOLITAN AQUATIC CLUB SMAC?
- The 990 for the year ended August 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $155,991 (Ken Spencer, CEO).
- How much revenue does SEATTLE METROPOLITAN AQUATIC CLUB SMAC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $2,452,206, expenses of $2,363,379 and total assets of $1,409,294 at year end.
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