Daleview is a non-profit community membership swimming pool located on 4.25 sylvan acres inside the Beltway in Silver Spring, MD.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
68¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $22K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
13 mo
of spending, in cash
Looks good: 13.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$94K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 650 voting members
Concern: none of 650 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$303K
+15% vs prior year
Spent
$311K
To programs
68%
Net assets
$663K
By yearFY2020–FY2024
Revenue
$303K
FY2022▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$189K
FY2021$264K
FY2022$303K
FY2023$396K
FY2024$433K
Expenses
$311K
FY2022▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$191K
FY2021$281K
FY2022$311K
FY2023$374K
FY2024$319K
Net assets
$663K
FY2022▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$669K
FY2021$640K
FY2022$663K
FY2023$723K
FY2024$768K

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 (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1957.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $212K Management & general 26% · $81K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt 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
See Daleview INC 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

Provides a community swimming pool for recreation and gathering.

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Provided by the organization

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3 programs · $212K · in their own filed words · FY2022
01

To provide safe, healthy recreational swimming and related activities for children and adults. This includes maintenance of 4.13 acres of open green space in an densely populated urban community. Funding these expenses comes from basic membership dues revenue, not from specific charges to members.

$167Kprogram expense
02

Daleview is a Charter Member of the Montgomery County MD Swim League. Children of members may participate on the team. . Daleview offers Masters Swim, Stroke and Turn Winter Clinics, and Aquatic Masters Swimming, Aerobic sessions, as well as swim lessons for adults and children are open to both members and non-members in a commitment to…

$40Kprogram expense
03

Dalevierw organizes social activities for adult and children members. Covid 19 restrictions affected many program services in 2022

$5Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$303K
Ln 12
Fees for servicesLn 2g$303K
Money outPt IX
$311K
Ln 25
Programscol B$212K
Managementcol C$81K
Owns and owesPt X
$663K
net assets · Ln 32
Cash and savingsLn 1–2$346K
Total assetsLn 16$757K
LiabilitiesLn 26$94K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a650
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$303K
Total revenueLn 12$303K
Assets in detailPt X, end of year
CashLn 1$151K
SavingsLn 2$195K
Cash and savings togetherLn 1–2$346K
Land, buildings, equipmentLn 10c$411K
Total assetsLn 16$757K
LiabilitiesLn 26$94K
Net assetsLn 32$663K
OperationsPt I, VI
EmployeesI 515
VolunteersI 6200
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$369K$346K
Land, buildings, equipmentLn 10c$429K$411K
Total assetsLn 16$798K$757K
LiabilitiesLn 26$118K$94K
Net assetsLn 32$680K$663K
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$30K$29K$689
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$2K
Management feesLn 11a$107K$107K
Legal feesLn 11b$0
Accounting feesLn 11c$10K$10K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$350$350
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$90K$51K$39K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$5K$5K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$18K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$29K$25K$4K
All other expensesLn 24e$0
Total functional expensesLn 25$311K$212K$81K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $433K$319K$114K$768K 990 PDF
FY2023 $396K$374K$22K$723K 990 PDF
FY2022 Viewing $303K$311K−$8K$663K 990 PDF
FY2021 $264K$281K−$17K$640K 990 PDF
FY2020 $189K$191K−$1K$669K 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 $303,054 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $264,076$303,054
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $264,076$303,054
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $23,496$31,522
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $257,267$279,602
I-18 Total expensesPrior year $280,763$311,124
I-19 Revenue less expensesPrior year −$16,687−$8,070
Part VI · Governance 0 of 650 board members independent, 4 to look at
VI-1a Voting members of the governing body650
VI-1b Independent voting members0
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 $303,054 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$303,054
VIII-12 Total revenue$303,054
Part IX · Statement of functional expenses $311,124 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$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $29,085 · Management $689$29,774
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $1,748$1,748
IX-11a Management feesPrograms $107,494$107,494
IX-11b Legal fees$0
IX-11c Accounting feesManagement $9,770$9,770
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionManagement $2,101$2,101
IX-13 Office expensesManagement $350$350
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $50,779 · Management $39,040$89,819
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $5,160$5,160
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$18,058
IX-23 InsuranceManagement $17,765$17,765
IX-24 Other expenses (24a–d)Programs $24,796 · Management $4,289$29,085
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $212,154 · Management $80,912$311,124
Part X · Balance sheet $757,141 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $184,579$151,426
X-2 Savings and temporary cash investmentsStart of year $184,888$195,014
X-10c Land, buildings and equipment, netStart of year $428,759$410,701
X-16 Total assetsStart of year $798,226$757,141
X-26 Total liabilitiesStart of year $117,874$94,283
X-32 Total net assets or fund balancesStart of year $680,352$662,858
X-33 Total liabilities and net assetsStart of year $798,226$757,141
Part XI · Reconciliation of net assets $662,858 net assets at year end
XI-1 Total revenue$303,054
XI-2 Total expenses$311,124
XI-3 Revenue less expenses−$8,070
XI-4 Net assets at start of year$680,352
XI-8 Prior period adjustments−$9,424
XI-10 Net assets at end of year$662,858

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

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