Lowcountry Aquatic Project Swimming Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
LOWCOUNTRY AQUATIC PROJECT SWIMMING IS A SWIMMING INITIATIVE WHOSE PURPOSE/MISSION IS TO SAVE LIVES BY TEACHING LIFE SAVING SWIMMING SKILLS TO KINDERGARTEN AND FIRST GRADE STUDENTS IN THE CHARLESTON,SC AREA.
- Income
- $62,371
- Spending
- $63,635
- Reserves
- 1 months of spending
- Largest source of income
- donations and private grants, 100%
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2024, 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)
- $53,128 spent. LOWCOUNTRY AQUATIC PROJECT SWIMMING (LAPS) NORMALLY PROVIDES SWIMMING INSTRUCTION FOR APPROXIMATELY 14 KINDERGARTEN AND FIRST GRADE CHILDREN FROM 14 HIGH POVERTY TITLE 1 SCHOOLS WITHIN THE CLOSEST PROXIMITY TO THE SERVING POOLS. WE PROVIDE FREE TRANSPORTATION TO AND FROM SCHOOLS, FREE WATER SAFETY AND SWIMMING INSTRUCTIONS, AND ALL SWIM AIDS (SUITS, CAPS, TOWELS, PROGRAM DIRECTOR). RESTART OF THE PROGRAM IS SCHEDULED DURING THE FALL 2024 SCHOOL SEASON WITH A NEW PROGRAM DIRECTOR. LAPS NORMALLY BEGINS EACH SCHOOL YEAR IN SEPTEMBER FOLLOWING THE CHARLESTON COUNTY SCHOOL DISTRICT YEARLY INSTRUCTIONAL CALENDAR,ENDING IN THE FINAL WEEK OF MAY. INSTRUCTION IS CONDUCTED AT THE CITY OF NORTH CHARLESTON'S DANNY JONES POOL AND THE CITY OF CHARLESTON'S MARTIN LUTHER KING POOL. EMPLOYING THE "SWIM LESSONS UNIVERSITY" CURRICULUM, LESSONS TAKE PLACE EVERY MONDAY THROUGH THURSDAY, WITH FRIDAYS RESERVED FOR MAKEUP DAYS. CHILDREN PARTICIPATE ON MONDAY/WEDNESDAY OR TUESDAY/THURSDAY. LAPS LESSONS FOLLOW A ROTATION OF EIGHT 30 MINUTE LESSONS OVER 4 WEEKS. FOUR-FIVE SETS OF LESSONS ARE TAUGHT DAILY AT EACH POOL. THROUGHOUT THE YEAR THERE ARE SEVEN SESSIONS OF EIGHT LESSONS, ENABLING EACH GROUP OF STUDENTS THE OPPORTUNITY TO PARTICIPATE IN TWO SESSIONS OF LESSONS, OF SIXTEEN 30 MINUTE LESSONS. A TYPICAL SET OF LESSONS INCLUDES APPROXIMATELY 20 STUDENTS, ALLOWING 160-200 CHILDREN TO BE TAUGHT DAILY BETWEEN THE TWO FACILITIES. EACH LEVEL OF SWIMMING HAS SIX DATA POINTS. INSTRUCTIONS TAKE DATA EVERY DAY ON EACH CHILD. CLASSROOM TEACHER PLACES STUDENT'S NAMES ON DATA SHEET IN GROUPS OF THREE TO FOUR PER SWIMMING INSTRUCTOR. DATA IS COMPILED TO SEE WHAT PERCENTAGE OF OUR STUDENTS ARE MASTERING EACH SKILL. THIS ALLOWS LAPS TO PROVIDE MORE TRAINING AND PROFESSIONAL DEVELOPMENT IN AREAS OF NEED, AS WELL AS INDIVIDUALIZE INSTRUCTION THROUGH ASSESSMENT OF TEACHING POINTS. ANNUALLY, THE DATA IS COMPILED, ANALYZED AND PRESENTED TO LAPS STAFF MEMBER.
Source: Form 990EZ for the year ending December 31, 2024, 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 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 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 2017.
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.
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.