Davis Aquatic Masters FY2023 filing

Tax-deductible

Davis, CA501(c)(3)Recreation & SportsEIN 94-2412714Revenue $379K in FY2023

On file with the IRSdamfast.orgPo Box 921, 95617-0921 · Davis, CATax-exempt since Oct 2011Publicly supported — 509(a)(2)

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To improve the health and well-being of community members through increased physical fitness via swimming, competition and education about the benefits of swimming.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$18K 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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FY2023 · 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
4 of 6
filings with a surplus
Average surplus $11K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 12.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $85
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$379K
+0.9% vs prior year
Spent
$355K
To programs
89%
Net assets
$373K
By yearFY2020–FY2025
Revenue
$379K
FY2023▲ +0.9%
Tap a bar for its year
Revenue by fiscal year
FY2020$304K
FY2021$364K
FY2022$376K
FY2023$379K
FY2024$356K
FY2025$410K
Expenses
$355K
FY2023▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$284K
FY2021$356K
FY2022$303K
FY2023$355K
FY2024$409K
FY2025$416K
Net assets
$373K
FY2023▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$268K
FY2021$276K
FY2022$349K
FY2023$373K
FY2024$319K
FY2025$313K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 2011.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $316K Management & general 11% · $39K

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

8 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation
$17,905Pt VII · Sec A
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A

Matt Zachan’s $100K as CEO is at the 92nd percentile of top reported officer pay among 1017 $100K–1M 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023
Matt Zachan$99,913——
Sally Hamilton$19,602$13,680—
Allan Crow——$17,905

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

Promotes community health and well-being through swimming fitness, competition, and education.

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Provided by the organization

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1 program · $316K · in their own filed words · FY2023
01

Founded in 1974, dam has grown into the largest single city aquatic masters swim team in the nation. Dam is the only local athletic program to meet the health and fitness needs of community members ranging in age from 18-93.

$316Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$85

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$379K
Ln 12
Fees for servicesLn 2g$311K
Gifts and grantsLn 1h$62K
Investment incomeLn 3$7K
Money outPt IX
$355K
Ln 25
Programscol B$316K
Managementcol C$39K
Owns and owesPt X
$373K
net assets · Ln 32
Cash and savingsLn 1–2$372K
Total assetsLn 16$373K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$62K
Fees for servicesLn 2g$311K
Investment incomeLn 3$7K
Gains on assetsLn 7$50
Total revenueLn 12$379K
Assets in detailPt X, end of year
CashLn 1$206K
SavingsLn 2$167K
Cash and savings togetherLn 1–2$372K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$317
Other assetsLn 15$0
Total assetsLn 16$373K
LiabilitiesLn 26$0
Net assetsLn 32$373K
OperationsPt I, VI
EmployeesI 532
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$348K$372K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$317$317
Total assetsLn 16$349K$373K
LiabilitiesLn 26$0$0
Net assetsLn 32$349K$373K
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$18K$15K$3K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$125K$108K$18K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$12K$10K$2K
Payroll taxesLn 10$12K$11K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$125$125
Office expensesLn 13$2K$2K
Information technologyLn 14$6K$1K$4K
RoyaltiesLn 15$0
OccupancyLn 16$117K$117K
TravelLn 17$7K$7K
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$0
InsuranceLn 23$810$810
Other expenses (24a–d)Ln 24$48K$40K$8K
All other expensesLn 24e$6K$5K$841
Total functional expensesLn 25$355K$316K$39K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $410K$416K−$6K$313K 990 PDF
FY2024 $356K$409K−$53K$319K 990 PDF
FY2023 Viewing $379K$355K$24K$373K 990 PDF
FY2022 $376K$303K$73K$349K 990 PDF
FY2021 $364K$356K$8K$276K 990 PDF
FY2020 $304K$284K$20K$268K 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 FY2023 990 (6 parts)
Part I · Summary $379,171 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $67,657$61,701
I-9 Program service revenuePrior year $307,580$310,902
I-10 Investment incomePrior year $571$6,568
I-11 Other revenue$0
I-12 Total revenuePrior year $375,808$379,171
I-13 Grants and similar amounts paidPrior year $1,500$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $127,938$167,174
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $173,303$188,160
I-18 Total expensesPrior year $302,741$355,334
I-19 Revenue less expensesPrior year $73,067$23,837
Part VI · Governance 7 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-13 Written whistleblower 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
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $379,171 across 10 lines filed
VIII-1b Membership dues$52,497
VIII-1f All other contributions, gifts and grants$9,204
VIII-1h Total contributions, gifts and grants$61,701
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $310,902$310,902
VIII-3 Investment incomeExcluded from tax $6,518$6,518
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $50$50
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $310,952 · Excluded from tax $6,518$379,171
Part IX · Statement of functional expenses $355,334 across 31 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 staffPrograms $15,398 · Management $2,507$17,905
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $107,609 · Management $17,518$125,127
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $10,065 · Management $1,638$11,703
IX-10 Payroll taxesPrograms $10,698 · Management $1,741$12,439
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,650$1,650
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $125$125
IX-13 Office expensesPrograms $1,554$1,554
IX-14 Information technologyPrograms $1,347 · Management $4,374$5,721
IX-15 Royalties$0
IX-16 OccupancyPrograms $117,114$117,114
IX-17 TravelPrograms $7,028$7,028
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$0
IX-23 InsuranceManagement $810$810
IX-24 Other expenses (24a–d)Programs $39,600 · Management $8,413$48,013
IX-24e All other expensesPrograms $5,304 · Management $841$6,145
IX-25 Total functional expensesPrograms $315,842 · Management $39,492 · Fundraising $0$355,334
Part X · Balance sheet $372,514 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $146,140$205,677
X-2 Savings and temporary cash investmentsStart of year $202,220$166,520
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $317$317
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $348,677$372,514
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $348,677$372,514
X-32 Total net assets or fund balancesStart of year $348,677$372,514
X-33 Total liabilities and net assetsStart of year $348,677$372,514
Part XI · Reconciliation of net assets $372,514 net assets at year end
XI-1 Total revenue$379,171
XI-2 Total expenses$355,334
XI-3 Revenue less expenses$23,837
XI-4 Net assets at start of year$348,677
XI-10 Net assets at end of year$372,514

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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