Conference for the Model Aquatic Health Code FY2020 filing

Tax-deductible

Monument, CO501(c)(3)Medical ResearchEIN 46-3665613Revenue $233K in FY2020

On file with the IRScmahc.orgPo Box 2471, 80132-2471 · Monument, COTax-exempt since Jun 2014Publicly supported charity — 170(b)(1)(A)(vi)

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The council for the Model Aquatic Health Code was created to manage updates to, and promote voluntary adoption of, the centers for disease control and prevention's (CDC) Model Aquatic Health Code, the only all-enclusive national pool Code. Throughout the year, the cmahc staff educate local and state authorities, Aquatic facility owners and operators, designers and builders, manufacturers, and suppliers about the mahc and its potential to ensure a healthy and safe swimming environment for all.

501(c)(3) charity; gifts are tax-deductible.
55¢ of each $1 spent went to programs.
$52K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $5K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
55%
of spending
Worth a look: 55% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$233K
Spent
$194K
To programs
55%
Net assets
$200K
By yearFY2020–FY2025
Revenue
$233K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$233K
FY2021$193K
FY2022$188K
FY2023$199K
FY2024$250K
FY2025$64K
Expenses
$194K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$194K
FY2021$179K
FY2022$207K
FY2023$206K
FY2024$212K
FY2025$163K
Net assets
$200K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$200K
FY2021$214K
FY2022$195K
FY2023$189K
FY2024$227K
FY2025$128K

From the FY2020 Form 990 · see the original

Give Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

55 cents of each dollar spent went to programs.

Program services 55% · $107K Management & general 45% · $86K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

21 people listed on the 990; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$51,600Pt VII · Sec A
Treasurer (jan-Nov 2020)
$0Pt VII · Sec A
Secretary (jan-Nov 2020)
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer (dec 2020)
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Kristie Riester’s $36K as Executive Dir. is at the 74th percentile of top reported officer pay among 89 <$100K medical research nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kristie Riester$36,430$54,644$54,909$53,122$51,600$51,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Conference for the Model Aquatic Health Code executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Manages and promotes a national pool code for safer swimming.

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Provided by the organization

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1 program · $107K · in their own filed words · FY2020
01

Supporting and improving public health by promoting a healthy and safe aquatic experience for everyone.

$107Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$233K
Ln 12
Gifts and grantsLn 1h$187K
Fees for servicesLn 2g$47K
Investment incomeLn 3$30
Money outPt IX
$194K
Ln 25
Programscol B$107K
Managementcol C$86K
Owns and owesPt X
$200K
net assets · Ln 32
Cash and savingsLn 1–2$201K
Total assetsLn 16$207K
LiabilitiesLn 26$7K
PeoplePt VI, VII
21
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$187K
Government grantsLn 1e$179K
Fees for servicesLn 2g$47K
Investment incomeLn 3$30
Total revenueLn 12$233K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$195K
Cash and savings togetherLn 1–2$201K
Total assetsLn 16$207K
LiabilitiesLn 26$7K
Net assetsLn 32$200K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$164K$201K
Total assetsLn 16$170K$207K
LiabilitiesLn 26$10K$7K
Net assetsLn 32$160K$200K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$36K$16K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$77K$39K$38K
Advertising and promotionLn 12$273$273
Office expensesLn 13$24K$24K
Information technologyLn 14$13K$13K
TravelLn 17$971$971
Conferences, conventions and meetingsLn 19$8K$8K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$2K$2K
Total functional expensesLn 25$194K$107K$86K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $64K$163K−$99K$128K 990 PDF
FY2024 $250K$212K$38K$227K 990 PDF
FY2023 $199K$206K−$6K$189K 990 PDF
FY2022 $188K$207K−$19K$195K 990 PDF
FY2021 $193K$179K$14K$214K 990 PDF
FY2020 Viewing $233K$194K$40K$200K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $233,404 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $214,727$186,565
I-9 Program service revenuePrior year $11,311$46,809
I-10 Investment incomePrior year $41$30
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $226,079$233,404
I-13 Grants and similar amounts paidPrior year $79,535$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $96,436$51,600
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $71,816$142,034
I-18 Total expensesPrior year $247,787$193,634
I-19 Revenue less expensesPrior year −$21,708$39,770
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $233,404 across 6 lines filed
VIII-1e Government grants$178,706
VIII-1f All other contributions, gifts and grants$7,859
VIII-1h Total contributions, gifts and grants$186,565
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $46,809$46,809
VIII-3 Investment incomeExcluded from tax $30$30
VIII-12 Total revenueRelated to mission $46,809 · Unrelated business $0 · Excluded from tax $30$233,404
Part IX · Statement of functional expenses $193,634 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $35,604 · Management $15,996$51,600
IX-11b Legal feesPrograms $6,523$6,523
IX-11c Accounting feesPrograms $4,045$4,045
IX-11g Other fees for servicesPrograms $39,066 · Management $38,121$77,187
IX-12 Advertising and promotionPrograms $273$273
IX-13 Office expensesManagement $23,548$23,548
IX-14 Information technologyPrograms $12,863$12,863
IX-17 TravelPrograms $971$971
IX-19 Conferences, conventions and meetingsPrograms $8,033$8,033
IX-23 InsuranceManagement $6,354$6,354
IX-24 Other expenses (24a–d)Management $2,237$2,237
IX-25 Total functional expensesPrograms $107,378 · Management $86,256 · Fundraising $0$193,634
Part X · Balance sheet $206,531 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $14,159$6,318
X-2 Savings and temporary cash investmentsStart of year $150,142$194,673
X-9 Prepaid expenses and deferred chargesStart of year $5,420$5,540
X-16 Total assetsStart of year $169,721$206,531
X-17 Accounts payable and accrued expensesStart of year $6,196$2,395
X-19 Deferred revenueStart of year $3,479$4,320
X-26 Total liabilitiesStart of year $9,675$6,715
X-27 Net assets without donor restrictionsStart of year $160,046$199,816
X-32 Total net assets or fund balancesStart of year $160,046$199,816
X-33 Total liabilities and net assetsStart of year $169,721$206,531
Part XI · Reconciliation of net assets $199,816 net assets at year end
XI-1 Total revenue$233,404
XI-2 Total expenses$193,634
XI-3 Revenue less expenses$39,770
XI-4 Net assets at start of year$160,046
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$199,816

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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