West Coast Aquatics FY2020 filing

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Provide swim practice, instruction, and competition for youth athletes

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$82K 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
6 of 6
filings with a surplus
Average surplus $113K a year · 9% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$82K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$263K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$786K
Spent
$779K
To programs
75%
Net assets
$330K
By yearFY2020–FY2025
Revenue
$786K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$786K
FY2021$996K
FY2022$1.1M
FY2023$1.5M
FY2024$1.5M
FY2025$1.5M
Expenses
$779K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$779K
FY2021$737K
FY2022$988K
FY2023$1.2M
FY2024$1.5M
FY2025$1.4M
Net assets
$330K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$330K
FY2021$583K
FY2022$701K
FY2023$897K
FY2024$939K
FY2025$889K

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

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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 Jul 1986.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $586K Management & general 25% · $193K

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

4 people listed on the 990; $82K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$82,000Pt VII · Sec A
At Large
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Nicolas Chevalier’s $151K as President is at the 65th percentile of top reported officer pay among 1842 $1–10M recreation & sports 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
Nicolas Chevalier$151,113$139,310$137,700$114,414$85,000$82,000

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 West Coast Aquatics executive salaries →

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 15aYes

Programs and updates

Offers swim practice, lessons, and competitive events for young athletes.

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3 programs · $586K · in their own filed words · FY2019
01

Teach youth competitive swimming, sportsmanship, and participate in youth swim meets.

$337Kprogram expense
02

Provide swim lessons to members and the general public and train youth in life guarding techniques and water safety.

$222Kprogram expense
03

Provide pool space for area school district swim teams, open swimming for public, and exercise classes.

$27Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$7K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$786K
Ln 12
Fees for servicesLn 2g$600K
Gifts and grantsLn 1h$185K
Other incomeLn 4–11$1K
Money outPt IX
$779K
Ln 25
Programscol B$586K
Managementcol C$193K
Owns and owesPt X
$330K
net assets · Ln 32
Cash and savingsLn 1–2$186K
Total assetsLn 16$592K
LiabilitiesLn 26$263K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$185K
Government grantsLn 1e$104K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$600K
Other incomeLn 4–11$1K
Total revenueLn 12$786K
Assets in detailPt X, end of year
CashLn 1$186K
SavingsLn 2$0
Cash and savings togetherLn 1–2$186K
Land, buildings, equipmentLn 10c$427K
Total assetsLn 16$592K
LiabilitiesLn 26$263K
Net assetsLn 32$330K
OperationsPt I, VI
EmployeesI 591
VolunteersI 675
Fiscal year endsHeaderAugust
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 FY20End FY20
Cash and savingsLn 1–2$180K$186K
Land, buildings, equipmentLn 10c$442K$427K
Total assetsLn 16$636K$592K
LiabilitiesLn 26$314K$263K
Net assetsLn 32$322K$330K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$120K$0$120K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$274K$248K$25K$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$26K$0$26K$0
Payroll taxesLn 10$35K$22K$13K$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$9K$0$9K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$7K$7K$0$0
Advertising and promotionLn 12$4K$4K$0$0
Office expensesLn 13$12K$12K$0$0
Information technologyLn 14$2K$2K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$134K$134K$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$21K$21K$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$16K$16K$0$0
InsuranceLn 23$16K$16K$0$0
Other expenses (24a–d)Ln 24$104K$104K$0$0
Total functional expensesLn 25$779K$586K$193K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Aug 4, 2026 $1.5M$1.4M$20K$889K 990 PDF
FY2024Filed with the IRS Jul 11, 2025 $1.5M$1.5M$39K$939K 990 PDF
FY2023Filed with the IRS Jun 3, 2024 $1.5M$1.2M$232K$897K 990 PDF
FY2022Filed with the IRS Jun 30, 2023 $1.1M$988K$122K$701K 990 PDF
FY2021Filed with the IRS Jul 12, 2022 $996K$737K$259K$583K 990 PDF
FY2020 ViewingFiled with the IRS Jul 9, 2021 $786K$779K$7K$330K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $786,457 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $95,434$185,190
I-9 Program service revenuePrior year $841,624$599,863
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $52,222$1,404
I-12 Total revenuePrior year $989,280$786,457
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 $517,321$454,671
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $438,170$324,568
I-18 Total expensesPrior year $955,491$779,239
I-19 Revenue less expensesPrior year $33,789$7,218
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $786,457 across 10 lines filed
Lines not itemized here account for $1,404 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$30,884
VIII-1c Fundraising events$2,171
VIII-1d Related organizations$0
VIII-1e Government grants$104,350
VIII-1f All other contributions, gifts and grants$47,785
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$185,190
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $599,863 · Unrelated business $0 · Excluded from tax $0$599,863
VIII-12 Total revenueRelated to mission $601,267 · Unrelated business $0 · Excluded from tax $0$786,457
Part IX · Statement of functional expenses $779,239 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $120,353 · Fundraising $0$120,353
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $248,377 · Management $25,460 · Fundraising $0$273,837
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $25,866 · Fundraising $0$25,866
IX-10 Payroll taxesPrograms $21,807 · Management $12,808 · Fundraising $0$34,615
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $9,000 · Fundraising $0$9,000
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $7,184 · Management $0 · Fundraising $0$7,184
IX-12 Advertising and promotionPrograms $3,878 · Management $0 · Fundraising $0$3,878
IX-13 Office expensesPrograms $12,424 · Management $0 · Fundraising $0$12,424
IX-14 Information technologyPrograms $1,588 · Management $0 · Fundraising $0$1,588
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $133,910 · Management $0 · Fundraising $0$133,910
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $20,934 · Management $0 · Fundraising $0$20,934
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $15,852 · Management $0 · Fundraising $0$15,852
IX-23 InsurancePrograms $16,079 · Management $0 · Fundraising $0$16,079
IX-24 Other expenses (24a–d)Programs $103,719 · Management $0 · Fundraising $0$103,719
IX-25 Total functional expensesPrograms $585,752 · Management $193,487 · Fundraising $0$779,239
Part X · Balance sheet $592,191 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $179,625$186,349
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $1,926−$34,817
X-8 Inventories for sale or useStart of year $765$744
X-9 Prepaid expenses and deferred chargesStart of year $11,619$13,321
X-10c Land, buildings and equipment, netStart of year $442,445$426,594
X-16 Total assetsStart of year $636,380$592,191
X-17 Accounts payable and accrued expensesStart of year $21,696$15,336
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $66,998$27,064
X-26 Total liabilitiesStart of year $314,074$262,667
X-32 Total net assets or fund balancesStart of year $322,306$329,524
X-33 Total liabilities and net assetsStart of year $636,380$592,191
Part XI · Reconciliation of net assets $329,524 net assets at year end
XI-1 Total revenue$786,457
XI-2 Total expenses$779,239
XI-3 Revenue less expenses$7,218
XI-4 Net assets at start of year$322,306
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$329,524

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

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