TY 2025 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/1099-NEC)

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

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

(1) MARK RUEGG......................................................................
PRESIDENT

10.00
.................

(2) DAVE VALENTINE......................................................................
VICE PRESIDENT

10.00
.................

(3) MELISSA WALTER......................................................................
TREASURER

5.00
.................

(4) ANNA MARIE SCHOPPE......................................................................
SECRETARY

2.00
.................

(5) CHRIS BENDER......................................................................
DIRECTOR

1.00
.................

(6) MICHELE BYRD......................................................................
DIRECTOR

1.00
.................

(7) LAUREN DIXON......................................................................
DIRECTOR

1.00
.................

(8) JOHN LOHMEYER......................................................................
DIRECTOR

1.00
.................

(9) LORI MCMANUS......................................................................
DIRECTOR

1.00
.................

(10) JOY MINNICK......................................................................
DIRECTOR

1.00
.................

(11) ROBERT WEBER......................................................................
DIRECTOR

1.00
.................

(12) JENNIFER DONOVAN......................................................................
DIRECTOR

1.00
.................

(13) RUSSEL SAURAULT......................................................................
DIRECTOR

1.00
.................

(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/1099-NEC)

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

(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 0

	(a) Donor advised funds	(b) Funds and other accounts
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 ........


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 July 25, 2006, 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)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

WHITPAIN GREENS SWIM CLUB

Employer identification number

23-1607509

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE CLUB HAS THREE TYPES OF VOTING MEMBERS: (1) ACTIVE FAMILY UNITS: A FAMILY UNIT LIVING IN THE SAME HOUSEHOLD WHO HAS PAID ANNUAL DUES, WHEN PAYABLE, FOR THE CURRENT FISCAL YEAR. (2) SPECIAL MEMBERS: AN INDIVIDUAL WHOSE RESIDENCE IS IN THE SAME HOUSEHOLD BUT NOT A MEMBER SHALL BE CONSIDERED A "SPECIAL MEMBER". A SPECIAL MEMBER MAY NOT INCLUDE A SEPARATE FAMILY UNIT CONSISTING OF HUSBAND, WIFE, OR CHILDREN WHOSE RESIDENCE IS IN THE SAME HOUSEHOLD AS THAT OF AN ACTIVE MEMBER. (3) CARE DEPENDENT MEMBER: A CHILD OF AN ACTIVE MEMBER 23 YEARS OF AGE AND ABOVE LIVING IN THE SAME HOUSEHOLD DUE TO A DOCUMENTED DISABILITY.
FORM 990, PART VI, SECTION A, LINE 7A	THE ACTIVE MEMBERS IN GOOD STANDING ELECT THE BOARD DIRECTORS AT THE ANNUAL MEETING OF THE CLUB MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B	AMENDMENTS TO THE GOVERNING DOCUMENTS MUST BE APPROVED BY AT LEAST TWO-THIRDS OF THE ACTIVE MEMBERS IN GOOD STANDING IN ORDER TO TAKE EFFECT.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT AND REVIEWED BY THE TREASURER. A COPY OF THE RETURN IS DISTRIBUTED TO THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND KEY PERSONS. POTENTIAL CONFLICTS MUST BE SUBMITTED TO THE BOARD OF DIRECTORS IN WRITING AS SOON AS THEY ARE IDENTIFIED. AFTER GATHERING ANY RELEVANT INFORMATION, THE BOARD OF DIRECTORS SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. THE CONCERNED DIRECTOR, OFFICER, OR KEY PERSON SHALL NOT BE PRESENT FOR THE DELIBERATION OR VOTE ON THE MATTER. IF AN ACTUAL CONFLICT IS IDENTIFIED, THE BOARD WILL CONSIDER ALTERNATIVE TRANSACTIONS TO THE EXTENT AVAILABLE PRIOR TO ENTERING INTO THE TRANSACTIONS AND MAY APPROVE THE TRANSACTION BY A VOTE OF NOT LESS THAN A MAJORITY OF THE DIRECTORS PRESENT AT THE MEETING. THE BOARD MUST DOCUMENT IN WRITING ITS BASIS FOR APPROVAL, INCLUDING ITS CONSIDERATION OF ANY ALTERNATIVE TRANSACTIONS. ANNUAL ACKNOWLEDGEMENT OF THE CONFLICT OF INTEREST POLICY AND ANNUAL DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS IS REQUIRED.
FORM 990, PART VI, SECTION C, LINE 19	THE CLUB MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE CLUB DOES NOT ISSUE FORMAL FINANCIAL STATEMENTS.
FORM 990, PART IX, LINE 11G	FACILITIES MANAGEMENT 130,408. PAYPAL FEES 8,872.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: NONPROFIT MEMBERSHIP ORGANIZATION WHICH OPERATES A SWIM CLUB UNDER IRC SEC 501(C)(7)
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	13
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	13
5	Total number of individuals employed in calendar year 2025 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	13
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	17,391
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	5,661

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	265,101	286,075
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	7,355	6,661
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	28,080	15,989
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	300,536	308,725
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	281,525	392,965
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	281,525	392,965
19	Revenue less expenses. Subtract line 18 from line 12.......	19,011	-84,240
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	493,472	409,232
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	493,472	409,232

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	RECREATION SWIM CLUB

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).........	0	0	0

(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
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

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	MEMBERSHIP DUES	713990	254,575	254,575
b	MEMBER'S SWIM TEAM	713990	18,835	18,835
c	INITIATION FEES	713990	8,150	8,150
d	SERVICE FEES	713990	3,355	3,355
e	EVENTS	713990	820	820
f	All other program service revenue.		340	340
g	Total. Add lines 2a–2f .....		286,075

3 Investment income (including dividends, interest, and othersimilar amounts) ......			6,661		6,661
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	16,854
b	Less: cost of goods sold ..		10b	11,595
c	Net income or (loss) from sales of inventory..			5,259			5,259

Business Code
11a	GUEST FEES		713990	10,730		10,730
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			10,730
12	Total revenue. See instructions.....			308,725	286,075	17,391	5,259

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	2,354
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	139,280
12	Advertising and promotion ....
13	Office expenses .......	4,228
14	Information technology ......	2,362
15	Royalties ..
16	Occupancy ...........	20,766
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	5,383
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	8,466
23	Insurance ...	15,134
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	170,379
b	SWIM TEAM	20,722
c	UBI TAX AND PENALTY	3,464
d	LICENSES AND PERMITS	427
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	392,965
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 ........			107,019	1	21,730
2	Savings and temporary cash investments .........			237,940	2	247,455
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	249,714
b	Less: accumulated depreciation	10b	109,667	148,513	10c	140,047
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			493,472	16	409,232

17	Accounts payable and accrued expenses .....		17
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			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..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	493,472	27	409,232
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	493,472	32	409,232
33	Total liabilities and net assets/fund balances ........	493,472	33	409,232

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 .....	100,000		100,000
b	Buildings ....
c	Leasehold improvements	118,184	78,334	39,850
d	Equipment ....	29,364	29,276	88
e	Other .....	2,166	2,057	109
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				140,047

(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









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