Rockbrook Swimming Pool Association FY2024 filing

Not tax-deductible

Omaha, NE501(c)(7)Since 1955EIN 47-0463539Revenue $249K in FY2024

On file with the IRS10800 W Center Rd, 68144-0000 · Omaha, NETax-exempt since Oct 1963

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IT is our purpose to offer a safe summer recreation environment for our members families. We also offer swim lessons. We have a recreational swim team for our members children and grandchildren with over 100 swimmers.

5¢ of each $1 spent went to programs.
$17K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
2 of 2
filings with a surplus
Average surplus $38K a year · 17% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
5%
of spending
Concern: 5% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$17K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$69K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$249K
+35% vs prior year
Spent
$185K
To programs
5%
Net assets
$288K
By yearFY2020–FY2025
Revenue
$249K
FY2024▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$110K
FY2021$151K
FY2022$170K
FY2023$185K
FY2024$249K
FY2025$213K
Expenses
$185K
FY2024
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$185K
FY2025$201K
Net assets
$288K
FY2024▲ +29%
Tap a bar for its year
Net assets by fiscal year
FY2020$260K
FY2021$259K
FY2022$264K
FY2023$223K
FY2024$288K
FY2025$48K

From the FY2024 Form 990 (year ending November 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 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 Oct 1963.

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

Where the money goes

5 cents of each dollar spent went to programs.

Program services 5% · $9K Fundraising 1% · $940

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

10 people listed on the 990; $17K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Pool Mgr
$8,741Pt VII · Sec A
Asst Pool Mgr
$4,509Pt VII · Sec A
Pres Pool Mgr
$3,638Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2020
Mark Gurnett$10,860$8,741———
Kaitlyn Hangren———$9,017$6,511
Ellie Fehringer——$5,823——
Mark Mormimo—$4,509———
Heather Bruce——$4,479——
Mia Stiles———$4,314—
Aja Wurth—$3,638———
Isabela Hovorka———$3,580—

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.

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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

Provides a safe swimming environment for 380 member families.

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Provided by the organization

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2 programs · $9K · in their own filed words · FY2023
01

Swim team revenue

$9Kprogram expense
02

Swim lesson income

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$249K
Ln 12
Gifts and grantsLn 1h$234K
Fees for servicesLn 2g$12K
Other incomeLn 4–11$4K
Money outPt IX
$185K
Ln 25
Programscol B$9K
Fundraisingcol D$940
Owns and owesPt X
$288K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$357K
LiabilitiesLn 26$69K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$234K
Fundraising eventsLn 1c$940
Fees for servicesLn 2g$12K
Investment incomeLn 3$272
Other incomeLn 4–11$4K
Total revenueLn 12$249K
Assets in detailPt X, end of year
CashLn 1$72K
SavingsLn 2$24K
Cash and savings togetherLn 1–2$96K
Land, buildings, equipmentLn 10c$261K
Total assetsLn 16$357K
LiabilitiesLn 26$69K
Net assetsLn 32$288K
OperationsPt I, VI
EmployeesI 529
VolunteersI 60
Fiscal year endsHeaderNovember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$36K$96K
Land, buildings, equipmentLn 10c$264K$261K
Total assetsLn 16$299K$357K
LiabilitiesLn 26$76K$69K
Net assetsLn 32$223K$288K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$17K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$47K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$4K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$1K
Information technologyLn 14$2K
RoyaltiesLn 15$0
OccupancyLn 16$86K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$6K
InsuranceLn 23$14K
Other expenses (24a–d)Ln 24$900
All other expensesLn 24e$0
Total functional expensesLn 25$185K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $213K$201K$12K$48K 990 PDF
FY2024 Viewing $249K$185K$65K$288K 990 PDF
FY2023 $185K$223K 990 PDF
FY2022 $170K$264K 990 PDF
FY2021 $151K$259K 990 PDF
FY2020 $110K$260K 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 FY2024 990 (6 parts)
Part I · Summary $249,437 revenue, 12 lines filed
I-8 Contributions and grants$233,563
I-9 Program service revenue$11,500
I-10 Investment income$272
I-11 Other revenue$4,102
I-12 Total revenue$249,437
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$70,111
I-16a Professional fundraising fees$0
I-17 Other expenses$114,676
I-18 Total expenses$184,787
I-19 Revenue less expenses$64,650
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $249,437 across 6 lines filed
Lines not itemized here account for $4,102 of total revenue; see the IRS return.
VIII-1b Membership dues$232,623
VIII-1c Fundraising events$940
VIII-1h Total contributions, gifts and grants$233,563
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,500$11,500
VIII-3 Investment incomeRelated to mission $272$272
VIII-12 Total revenueRelated to mission $16,459$249,437
Part IX · Statement of functional expenses $184,787 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$16,887
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$47,445
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$5,779
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$4,500
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$1,033
IX-14 Information technology$2,159
IX-15 Royalties$0
IX-16 Occupancy$86,141
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$6,333
IX-23 Insurance$13,610
IX-24 Other expenses (24a–d)$900
IX-24e All other expenses$0
IX-25 Total functional expenses$184,787
Part X · Balance sheet $357,051 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $11,528$72,007
X-2 Savings and temporary cash investmentsStart of year $24,026$24,297
X-10c Land, buildings and equipment, netStart of year $263,699$260,747
X-16 Total assetsStart of year $299,253$357,051
X-25 Other liabilitiesStart of year $76,238$69,386
X-26 Total liabilitiesStart of year $76,238$69,386
X-32 Total net assets or fund balancesStart of year $223,015$287,665
X-33 Total liabilities and net assetsStart of year $299,253$357,051
Part XI · Reconciliation of net assets $287,665 net assets at year end
XI-1 Total revenue$249,437
XI-2 Total expenses$184,787
XI-3 Revenue less expenses$64,650
XI-4 Net assets at start of year$223,015
XI-10 Net assets at end of year$287,665

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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