TY 2015 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) LARRA GALVIN......................................................................
CONCESSIONS

2.00
.................
0.00

(2) HEATHER CARMODY......................................................................
MEMBERSHIP

2.00
.................
0.00

(3) PIPER CUMMINGS......................................................................
Treasurer

2.00
.................
0.00

(4) DOROTHY FULTON......................................................................
CONCESSION

2.00
.................
0.00

(5) CAROLYN MEYERS......................................................................
SWIM TEAM COOR

2.00
.................
0.00

(6) GARY BOLMA......................................................................
President

2.00
.................
0.00

(7) JOB BORK......................................................................
VP/SECRETARY

2.00
.................
0.00

(8) SCOTT KING......................................................................
FACILITIES

2.00
.................
0.00

(9) MICHAEL LOCKMAN......................................................................
DIVE TEAM COORD

2.00
.................
0.00

(10) JENNY WADE......................................................................
WEBSITE

2.00
.................
0.00

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

NORMANDY PARK SWIMMING CLUB INC

Employer identification number

91-0672418

Return Reference	Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	THERE ARE FOUR CLASSES OF MEMBERS:1. REGULAR MEMBERSHIP: ACTIVE MEMBERS SHALL BE THOSE WHOSE MEMBERSHIP APPLICATION HAS BEEN REVIEWED AND APPROVED BY THE MEMBERSHIP COORDINATOR OR ANOTHER MEMBER OF THE BOARD OF TRUSTEES AND WHO HAVE THEN PURCHASED A MEMBERSHIP OR HAD A TRANSFER OF MEMBERSHIP APPROVED THROUGH THE MEMBERSHIP COORDINATOR AND HAVE PAID CURRENT DUES.2. RENTAL MEMBERSHIP: WHEN REGULAR MEMBERSHIPS ARE NOT AVAILABLE FOR PURCHASE, THE CLUB MAY RENT MEMBERSHIPS FOR AN AMOUNT DETERMINED BY THE BOARD EACH SPRING, BUT AT LEAST EQUAL TO THE ANNUAL MEMBER DUES, TO PERSONS ON THE WAITING LIST.3. ASSOCIATE MEMBERSHIP: 1) MEMBER OF THE CLUB IN GOOD STANDING AT LEAST 10 YEARS AND 2) NO CHILDREN LIVING AT HOME UNDER THE AGE OF 18.4. LIFETIME ASSOCIATE MEMBER: MEMBER BECOMES A LIFETIME ASSOCIATE MEMBER WITH NO ANNUAL DUES OR ASSESSMENTS, BOARD DUTIES OR VOTING RIGHTS BY: 1. SELLING MEMBERSHIPS THROUGH REGULAR PROCESS. 2. BUYING BACK INTO CLUB FOR TWICE THE AMOUNT OF CURRENT DUES AND RECEIVE A NONREFUNDABLE MEMBERSHIP.ALL MEMBERS ARE ACCORDED EQUAL PRIVILEGES IN THE FACILITIES AND SUBJECT TO THE SAME RULES AND REGULATIONS IN THE USE THEREOF, WHICH SHALL BE AVAILABLE ON THE CLUB PREMISES.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	ON THE FIRST THURSDAY OF NOVEMBER OF EACH YEAR, THE CLUB HOLDS ITS ANNUAL MEMBERSHIP MEETING FOR THE PURPOSE OF ELECTING TRUSTEES, EXAMINING THE REPORTS OF OFFICERS, APPROVING THE BUDGET AND THE DUES FOR THE NEXT CALENDAR YEAR.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders	THE FULL MEMBERS RESERVE THE RIGHT TO AUTHORIZE THE BOARD TO ISSUE DEBT AGAINST THE CORPORATION. A 2/3 APPROVAL OF THE FULL MEMBERS AT A SPECIAL OR ANNUAL MEETING WITH A QUORUM OF 30% OF THE FULL MEMBERS IN GOOD STANDING IS REQUIRED TO AUTHORIZE DEBT.
Form 990, Part VI, Line 11b: Form 990 Review Process	After form 990 is finalized with the CPA in conjunction with the NPSC Treasurer, the NPSC Treasurer does a final review and then reviews this with the NPSC Board of Directors.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Any issue that a member or board member feels may be a conflict of interest is reviewed by the board. Also, at the end of the year, before the general membership meeting, the year is reviewed to determine if there were any such issues.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	such documents are furnished upon request

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:	15000324
Software Version:	2015v3.0

1	Briefly describe the organization’s mission or most significant activities: HEALTH AND WELFARE THROUGH SWIMMING
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	58
6	Total number of volunteers (estimate if necessary) .............	6	125
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	138,753	138,267
9	Program service revenue (Part VIII, line 2g) .........	139,374	154,885
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	66	71
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	3,864	4,348
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	282,057	297,571
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	100,765	108,630
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	117,469	168,904
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	218,234	277,534
19	Revenue less expenses. Subtract line 18 from line 12.......	63,823	20,037
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	747,706	767,277
21	Total liabilities (Part X, line 26).............	1,062	596
22	Net assets or fund balances. Subtract line 21 from line 20.....	746,644	766,681

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROVIDE SWIMMING AND DIVING INSTRUCTION TO APPROXIMATELY 275 PEOPLE, SPONSOR SWIMMING AND DIVING TEAMS WITH APPROXIMATELY 250 MEMBERS, AND PROVIDE SWIMMING ACTIVITIES AND OTHER INCIDENTAL FACILITIES TO 250 MEMBERS AND THEIR GUESTS TO PROMOTE HEALTH AND GENERAL WELFARE

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	137,842
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	425

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......		138,267

		Business Code
2a	GUEST FEES	3,136	3,136
b	LESSONS & TEAMS	71,156	71,156
c	MEMBERS USE FEES	80,593	80,593
d
e
f	All other program service revenue.
g Total.Add lines 2a–2f.....		154,885

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			71			71
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a		2,825
b	Less: direct expenses ...b		1,520
c	Net income or (loss) from fundraising events..			1,305			1,305
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
	a		13,310
b	Less: cost of goods sold ..b		10,267
c	Net income or (loss) from sales of inventory..			3,043			3,043
Business Code			Miscellaneous Revenue
11a	MISCELLANEOUS
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See Instructions......			297,571	154,885		4,419

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21	0
2	Grants and other assistance to individuals in the United States. See Part IV, line 22	0
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16	0
4	Benefits paid to or for members	0
5	Compensation of current officers, directors, trustees, and key employees ....	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages	96,436	96,436
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	12,194	12,194
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	3,075		3,075
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	0
13	Office expenses .......	1,563	1,563
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	36,586	36,586
23	Insurance ...	8,543		8,543
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REPAIRS AND MAINTENANCE	38,780	38,780
b	SWIM/DIVE TEAM SUPPLIES	24,310	24,310
c	UTILITIES	22,571	22,571
d	TAXES, LICENSES AND PERMITS	15,124	15,124
e	All other expenses	18,352	17,123	1,229
25	Total functional expenses. Add lines 1 through 24e	277,534	264,687	12,847	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			161,105	1	217,340
2	Savings and temporary cash investments .........			95,090	2	95,161
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............			150	4	0
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6	0
7	Notes and loans receivable, net ....				7	0
8	Inventories for sale or use ........				8	0
9	Prepaid expenses and deferred charges ......				9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,132,021
b	Less: accumulated depreciation	10b	677,246	491,361	10c	454,775
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........				15	1
16	Total assets. Add lines 1 through 15 (must equal line 34)...			747,706	16	767,277

17	Accounts payable and accrued expenses .....	1,062	17	596
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	1,062	26	596

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....	100,000	30	100,000
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds	646,644	32	666,681
33	Total net assets or fund balances ...........	746,644	33	766,681
34	Total liabilities and net assets/fund balances ........	747,706	34	767,277

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land ...	17,545		17,545
b	Buildings
c	Leasehold improvements	945,234	521,800	423,434
d	Equipment ...	169,242	155,446	13,796
e	Other ...
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				454,775

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII