Passes our checks

Swim Torrance

EIN 20-4486267 · Torrance, CA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

SWIM TORRANCE IS A YOUTH SWIM TEAM FOSTERING AMATEUR SWIM TRAINING AND COMPETITION.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 79 out of 100. Higher than 53% of charities in its peer group (recreation and sports, $250k to $1m).

Reserves
28 of 35
Spendable reserves would cover 7.6 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 7% of income.
Spending floor
15 of 15
94% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 83 out of 100. Higher than 85% of charities in its peer group (recreation and sports, $250k to $1m).

Independent board
18 of 25
4 of 4 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a 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 December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$362,718 spent. The third phase of the program includes participation in moe and higher level meets. Aspirations are for the swimmers to participate in high school swim teams along with Swim Torrance, to improve individual swim records, to qualify for junior and senior olympics, etc. The coaches continue to work with the team members to help the swimmer achieve their goals.
$295,920 spent. The swimmers are advanced to the second level once they have become competent swimmers,have aged up and have matured physically and technically. The swimmers add in strength training. The swimmers attend meets grouped by age and skill level. This second phase of the program is crucial to advancing to competing at higher and higher levels. Many of the swimmers are also training to be on high school swim teams and hopefully to college level teams.
$175,231 spent. The youngest children are introduced to good swimming techniques and given time to develop their skills. The goal for this young age group is to prepare them for safety, proper stroking and participation in competitive swim meets.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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.
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.
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.
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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2007.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 2026.

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