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Rochester Swim Club Orcas

EIN 41-1965153 · Rochester, MN

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

LegitimacyPassesRegistration and standingFinancial healthWeak46 out of 100GovernanceFair65 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE ORGANIZATION'S MISSION STATEMENT IS KID'S FIRST! SWIM LESSONS ARE OFFERRED TO CHILDREN AND ADULTS AS WELL AS COMPETITIVE SWIM PROGRAMS.

Income
$2.0 million
Spending
$1.8 million
Spent on programs
82%
Reserves
0.7 months of spending
Largest source of income
fees for its services, 95%
Employees
251
Volunteers
300
Highest pay
$83,813, vice president

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

Weak: 46 out of 100. Higher than 13% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.7 months of spending.

  • Debt

    2 of 20

    It owes 88% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 8% of income.

  • Income trend

    10 of 15

    Income fell 5% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 0 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

Fair: 65 out of 100. Higher than 38% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    6 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no 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.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited 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.

Programs described in its return (1)
  1. $1.5 million spent. ROCHESTER SWIM CLUB ORCAS HAS SEVERAL PROGRAMS THAT PROMOTE AQUATIC WELLNESS. WESTART WITH INFANT AND TOT CLASSES (AGES 6-36 MONTHS); AGES 3-12 ARE SERVED THROUGH OUR SWIMAMERICA LESSONS (A NATIONALLY RECOGNIZED LEARN TO SWIM PROGRAM)THAT HAS 600+ KIDS A WEEK IN OUR POOLS. THERE ARE ONE ON ONE LESSONS AVAILABLE FOR ALL AGES AND NEEDS. WE OFFER A COMPETITIVE USA SWIM TEAM WITH OVER 300 KIDS THAT COMPETES IN MINNESOTA AND NATIONALLY. WE ARE THE ONLY GROUP IN SOUTHEAST MINNESOTA THAT UTILIZES THE DIVING BOARDS FOR BEGINNER AND ADVANCED DIVING LESSONS; WE NOW HAVE DIVERS THAT COMPETE INTERNATIONALLY. ROCHESTER SWIM CLUB OFFERS ADULT FITNESS THROUGH OUR US MASTERS SWIM TEAM FOR ADULTS OF ALL AGES. LASTLY, WE PROVIDE OUR OWN LIFEGUARD STAFF FOR AQUATIC PROGRAMMING. WE WORK WITH OUR LOCAL COMMUNITY ED PROGRAM TO PROVIDE WATER SAFETY LESSONS AT AN OUTDOOR POOL IN THE SUMMER. WE SUPPORT ALL AQUATIC WELLNESS PROGRAMS IN OUR LOCAL COMMUNITY.

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. 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.

  2. 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.

  3. 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.

  4. 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 September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2000.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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.