Passes our checks

USA Swimming Inc

EIN 31-1012952 · West Linn, OR

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

What it says it does

TO CHAMPION THE DEVELOPMENT AND ACHIEVEMENT OF THE OREGON SWIMMING COMMUNITY.

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

Strong: 100 out of 100. Higher than 90% of charities in its peer group (recreation and sports, $250k to $1m).

Reserves
35 of 35
Spendable reserves would cover 33.7 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 7% of income.
Income trend
15 of 15
Income rose 29% on the year before.
Spending floor
15 of 15
84% 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: 80 out of 100. Higher than 82% of charities in its peer group (recreation and sports, $250k to $1m).

Independent board
25 of 25
21 of 21 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
0 of 10
Did not give 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 (4)

$130,921 spent. ALL-STAR ATHLETE TEAMS: OREGON SWIMMING PROVIDED TRAVEL, FOOD/BEVERAGE, APPAREL, ENTRY FEES, AND ENTERTAINMENT FOR APPROXIMATELY 275 ATHLETES, COACHES, AND MANAGERS TO ATTEND AND COMPETE IN 6 DIFFERENT EVENTS IN 2024.
$94,333 spent. NATIONAL TRAVEL: OREGON SWIMMING PROVIDED REIMBURSEMENT FOR TRAVEL EXPENSES FOR 138 QUALIFYING ATHLETES, COACHES AND OFFICIALS TO 8 DIFFERENT NATIONAL LEVEL AND CHAMPIONSHIP MEETS DURING 2024.
$174,548 spent. OREGON SWIMMING CHAMPIONSHIPS: OREGON SWIMMING OFFERED 5 DIFFERENT CHAMPIONSHIPS THAT APPROXIMATELY 2,600 ATHLETES, 250 COACHES, 235 OFFICIALS AND 200 SUPPORT STAFF ATTENDED.
$83,110 spent. OREGON SWIMMING OFFERS CLINICS, ADMINISTRATIVE FUNCTIONS, AND GOVERNANCE OPPORTUNITIES TO ALL OREGON SWIMMING MEMBER CLUBS (APPROXIMATELY 5000 INDIVIDUALS). THE ORGANIZATION MADE 2 GRANTS TOTALING $531.99 TO MEMBER CLUBS, COACHES, & OFFICIALS TO SUPPORT THEIR OPERATIONS.

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? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, 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 2024.
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 March 2006.
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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