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.
52¢ of each $1 spent went to programs.
$53K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 10.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$188K
-2% vs prior year
Spent
$207K
To programs
52%
Net assets
$195K
By yearFY2020–FY2025
Revenue
$188K
FY2022▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$233K
FY2021$193K
FY2022$188K
FY2023$199K
FY2024$250K
FY2025$64K
Expenses
$207K
FY2022▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$194K
FY2021$179K
FY2022$207K
FY2023$206K
FY2024$212K
FY2025$163K
Net assets
$195K
FY2022▼ -9%
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 FY2022 Form 990 · see the original

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You’re viewing the FY2022 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

52 cents of each dollar spent went to programs.

Program services 52% · $107K Management & general 48% · $100K

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

15 people listed on the 990; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$53,122Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$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 · FY2022
01

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

$107Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$188K
Ln 12
Gifts and grantsLn 1h$176K
Fees for servicesLn 2g$11K
Investment incomeLn 3$44
Money outPt IX
$207K
Ln 25
Programscol B$107K
Managementcol C$100K
Owns and owesPt X
$195K
net assets · Ln 32
Cash and savingsLn 1–2$180K
Total assetsLn 16$201K
LiabilitiesLn 26$5K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$176K
Government grantsLn 1e$159K
Fees for servicesLn 2g$11K
Investment incomeLn 3$44
Total revenueLn 12$188K
Assets in detailPt X, end of year
CashLn 1$7K
SavingsLn 2$173K
Cash and savings togetherLn 1–2$180K
Land, buildings, equipmentLn 10c$15K
Total assetsLn 16$201K
LiabilitiesLn 26$5K
Net assetsLn 32$195K
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 FY22End FY22
Cash and savingsLn 1–2$177K$180K
Land, buildings, equipmentLn 10c$23K$15K
Total assetsLn 16$222K$201K
LiabilitiesLn 26$8K$5K
Net assetsLn 32$214K$195K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$53K$27K$27K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$87K$24K$63K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$2K$2K
Information technologyLn 14$9K$9K
TravelLn 17$18K$18K
Conferences, conventions and meetingsLn 19$4K$4K
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$128$128
Total functional expensesLn 25$207K$107K$100K$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 Viewing $188K$207K−$19K$195K 990 PDF
FY2021 $193K$179K$14K$214K 990 PDF
FY2020 $233K$194K$40K$200K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $187,940 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $185,639$176,409
I-9 Program service revenuePrior year $7,035$11,487
I-10 Investment incomePrior year $19$44
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $192,693$187,940
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $51,600$53,122
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $127,097$153,393
I-18 Total expensesPrior year $178,697$206,515
I-19 Revenue less expensesPrior year $13,996−$18,575
Part VI · Governance 14 of 14 board members independent, 3 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $187,940 across 6 lines filed
VIII-1e Government grants$158,996
VIII-1f All other contributions, gifts and grants$17,413
VIII-1h Total contributions, gifts and grants$176,409
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,487$11,487
VIII-3 Investment incomeExcluded from tax $44$44
VIII-12 Total revenueRelated to mission $11,487 · Unrelated business $0 · Excluded from tax $44$187,940
Part IX · Statement of functional expenses $206,515 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $26,596 · Management $26,526$53,122
IX-11b Legal feesPrograms $6,095$6,095
IX-11c Accounting feesPrograms $9,074$9,074
IX-11g Other fees for servicesPrograms $23,860 · Management $63,212$87,072
IX-12 Advertising and promotionPrograms $2,847$2,847
IX-13 Office expensesManagement $2,415$2,415
IX-14 Information technologyPrograms $8,709$8,709
IX-17 TravelPrograms $17,881$17,881
IX-19 Conferences, conventions and meetingsPrograms $3,692$3,692
IX-22 Depreciation, depletion and amortizationPrograms $7,976$7,976
IX-23 InsuranceManagement $7,504$7,504
IX-24 Other expenses (24a–d)Management $128$128
IX-25 Total functional expensesPrograms $106,730 · Management $99,785 · Fundraising $0$206,515
Part X · Balance sheet $200,730 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $9,287$6,680
X-2 Savings and temporary cash investmentsStart of year $167,540$173,061
X-9 Prepaid expenses and deferred chargesStart of year $6,366$6,366
X-10c Land, buildings and equipment, netStart of year $22,599$14,623
X-16 Total assetsStart of year $221,692$200,730
X-17 Accounts payable and accrued expensesStart of year $6,233$2,482
X-19 Deferred revenueStart of year $1,647$3,011
X-26 Total liabilitiesStart of year $7,880$5,493
X-27 Net assets without donor restrictionsStart of year $213,812$195,237
X-32 Total net assets or fund balancesStart of year $213,812$195,237
X-33 Total liabilities and net assetsStart of year $221,692$200,730
Part XI · Reconciliation of net assets $195,237 net assets at year end
XI-1 Total revenue$187,940
XI-2 Total expenses$206,515
XI-3 Revenue less expenses−$18,575
XI-4 Net assets at start of year$213,812
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$195,237

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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