Dekalb Aquatics Swim Team Incorporated
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO UTILIZE SWIMMING AS A TOOL TO MOLD YOUNG PEOPLE INTO BECOMING OUTSTANDING CITIZENS AND WORLD-CLASS ATHLETES. DEKALB AQUATICS SWIM TEAM, INC "DAQ"IS A COMPETITIVE SWIM TEAM, WHICH RECEIVED IT'S DETERMINATION LETTER RECOGNIZING IT AS TAX-EXEMPT UNDER SECTION 501(C) (3)OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED DATED DECEMBER 18, 2002. DAQ IS BASED IN DECATUR, GEORGIA AND CURRENTLY SERVES APPROXIMATELY 220 YOUTH SWIMMERS. DAQ'S PURPOSE IS TO TRAIN STUDENT ATHLETE THROUGH HIGH SCHOOL TO PARTICIPATE IN LOCAL, STATE, REGIONAL, AND NATIONAL SWIMMING COMPETITIONS IN ACCORDANCE WITH GUIDELINES ESTABLISHED BY USA SWIMMING, THE NATIONAL GOVERNING BODY FOR THE SPORT OF SWIMMING. DAQ IS COMMITTED TO PROVIDING A SAFE ENVIRONMENT FOR ALL PARTICIPANTS WITH ATHLETE PROTECTION POLICIES AND GUIDELINES IN PLACE FOLLOWING USA SWIMMING BEST PRACTICES. IN ADDITION TO THE ABOVE, DAQ'S GOAL IS TO USE SWIMMING AS A TOOL TO MOLD, SUPPORT, AND MENTOR YOUNG PEOPLE INTO BECOMING OUTSTANDING CITIZENS. IN SU
- Income
- $403,350
- Spending
- $442,350
- Spent on programs
- 95%
- Reserves
- 1.9 months of spending
- Largest source of income
- fees for its services, 98%
- Employees
- 13
- Volunteers
- 20
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 59 out of 100. Higher than 26% of charities in its peer group (youth development, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 1.9 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
4 of 15Spending exceeded income by 10% of income.
Income trend
10 of 15Income fell 6% on the year before.
Spending floor
15 of 1595% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 64 out of 100. Higher than 42% of charities in its peer group (youth development, $250k to $1m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $416,128 spent. DAQ 175 YOUTH SWIMMERS OF WHICH 53% ARE FEMALE AND 41% ARE MINORITY. WE HAD TOP 43 STATE QUALIFIERS, 25 SECTIONAL QUALIFERS, 5 STATE CHAMPIONS AND 4 JUNIOR NATIONAL QUALIFIERS.
- $5,468 spent. A SUMMER LEAGUE RECREATIONAL SWIM TEAM GEARED TO INTRODUCE NOVICE SWIMMERS TO THE SPORT OF SWIMMING AND ALLOW ELITE SWIMMERS TO SIMPLY ENJOY THE ESSENCE OF THE SPORT. THE GOAL IS TO PROVIDE EVERY MEMBER AN OPPORTUNITY TO IMPROVE SWIMMING SKILLS AND ACHIEVE SUCCESS. THE TEAM COMPETES IN FIVE REGULAR SEASON MEETS AND THE ASA CHAMPIONSHIP SWIM MEET AT THE END OF JUNE.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.