Victor Swim Club Inc

What it says it does

VICTOR SWIM CLUB PROVIDES YEAR-ROUND COMPETITIVE SWIMMING, ATHLETE DEVELOPMENT, AND AQUATIC TRAINING PROGRAMS FOR YOUTH IN THE GREATER ROCHESTER, NEW YORK REGION. THE ORGANIZATION OFFERS AGE- AND PERFORMANCE- BASED COACHING, SUPERVISED PRACTICES, HOSTED SWIM MEETS, AND PARTICIPATION IN USA SWIMMING-SANCTIONED COMPETITIONS FOR SWIMMERS OF VARYING AGES AND SKILL LEVELS. THE CLUB PROMOTES PHYSICAL FITNESS, SPORTSMANSHIP, TEAMWORK, LEADERSHIP, DISCIPLINE, AND PERSONAL GROWTH THROUGH STRUCTURED TRAINING AND COMPETITIVE OPPORTUNITIES IN A SAFE AND SUPPORTIVE ENVIRONMENT. VICTOR SWIM CLUB ALSO RELIES EXTENSIVELY ON PARENT AND COMMUNITY VOLUNTEERS, INCLUDING VOLUNTEER COACHES, TO SUPPORT HOSTED COMPETITIONS, FUNDRAISING ACTIVITIES, TEAM OPERATIONS, AND ATHLETE DEVELOPMENT PROGRAMS

Income

$364,259

Spending

$290,095

Spent on programs

94%

Reserves

10.8 months of spending

Largest source of income

donations and private grants, 76%

Employees

16

Volunteers

75

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 77% of charities in its peer group (recreation and sports, $250k to $1m).

• Reserves

  28 of 35

  Spendable reserves would cover 10.8 months of spending.

• Debt

  20 of 20

  It owes 0% of what it owns.

• Living within its means

  15 of 15

  Income exceeded spending by 20% of income.

• Income trend

  15 of 15

  Income rose 8% on the year before.

• Spending floor

  15 of 15

  94% of spending went to programs and raising each dollar of donations cost 4 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 75 out of 100. Higher than 73% of charities in its peer group (recreation and sports, $250k to $1m).

• Independent board

  25 of 25

  7 of 7 voting board members are independent.

• Conflict of interest policy

  15 of 15

  Has a written conflict of interest policy.

• Whistleblower policy

  0 of 8

  Reports no written whistleblower policy.

• Record keeping policy

  0 of 7

  Reports no written policy on keeping and destroying records.

• Board minutes

  5 of 5

  Keeps minutes of board meetings.

• Board sees the tax return

  10 of 10

  Gave the board a copy of this return before filing it.

• Independent check of accounts

  6 of 15

  Its accounts were not audited or reviewed by an independent accountant.

• No reported misuse

  10 of 10

  Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 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.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

1. check_circle

   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 October 13, 2026.

2. check_circle

   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 October 13, 2026.

3. check_circle

   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 October 13, 2026.

4. check_circle

   Is it keeping up with its IRS filings? Passed.

   Most recent return on file covers the year ending August 2025.

   Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

5. check_circle

   How long has it been tax-exempt? Passed.

   Recognized by the IRS since April 2020.

   Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

6. check_circle

   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 21, 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.