﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-15T13:23:07-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>113266576</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GRASSI &amp; CO CPA'S PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>360 MADISON AVENUE 7TH FLOOR</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10017</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311012827</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>METROPOLITAN SWIMMING INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>METR</BusinessNameControlTxt>
      <PhoneNum>6315851346</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2350</AddressLine1Txt>
        <CityNm>SELDEN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11784</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID RODRIGUEZ</PersonNm>
      <PersonTitleTxt>GENERAL CHAIR</PersonTitleTxt>
      <PhoneNum>6317366422</PhoneNum>
      <SignatureDt>2026-07-09</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAIME RAPPS</PreparerPersonNm>
      <PTIN>P01462990</PTIN>
      <PhoneNum>2126616166</PhoneNum>
      <PreparationDt>2026-07-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>DAVID RODRIGUEZ</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 2350</AddressLine1Txt>
        <CityNm>SELDEN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11784</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>497311</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.METROSWIMMING.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1981</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO EDUCATE, INSTRUCT &amp; DEVELOP INDIVIDUALS IN ALL AGE &amp; ABILITY LEVELS TO IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING, PROMOTE DIVERSITY IN THE MEMBERSHIP AND PROVIDE OPPORTUNITIES TO SWIMMERS WITH DISABILITIES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>17</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>17</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalVolunteersCnt>300</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>582260</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>496719</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>24341</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>42</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>552</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>550</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>607153</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>497311</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>125683</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>146110</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>29824</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>38067</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>345828</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>233715</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>501335</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>417892</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>105818</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>79419</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>992880</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1094436</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>50932</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>73069</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>941948</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1021367</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO EDUCATE, INSTRUCT &amp; DEVELOP INDIVIDUALS IN ALL AGE &amp; ABILITY LEVELS TO IMPROVE THEIR CAPABILITIES IN THE SPORT OF SWIMMING, PROMOTE DIVERSITY IN THE MEMBERSHIP AND PROVIDE OPPORTUNITIES TO SWIMMERS WITH DISABILITIES.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>235310</ExpenseAmt>
      <GrantAmt>146110</GrantAmt>
      <Desc>METROPOLITAN SWIMMING PROMOTES COMPETITIVE SWIMMING THROUGH A VARIETY OF ADDITIONAL PROGRAMS. METRO PROVIDES TRAVEL STIPENDS TO SWIMMERS QUALIFYING AT THE NATIONAL LEVEL, SPONSORS A CLUB EXCELLENCE AND DIVERSITY PROGRAM AND PROVIDES TRAINING FOR OFFICIALS AND COACHES.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>67910</ExpenseAmt>
        <RevenueAmt>496719</RevenueAmt>
        <Desc>METROPOLITAN SWIMMING HOLDS MEETS AND OTHER EVENTS TO PROMOTE, DEVELOP AND IMPROVE COMPETITIVE SWIMMING. METRO HAS OVER 10,000 REGISTERED ATHLETES PARTICIPATING ON MORE THAN 80 CLUBS. COMPETITION IS AVAILABLE FOR ALL ABILITY LEVELS FROM NOVICE TO NATIONAL CHAMPIONSHIP.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>303220</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">1</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>17</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>17</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>0</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <PhoneNum>6315851346</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 2350</AddressLine1Txt>
          <CityNm>SELDEN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11784</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID RODRIGUEZ</PersonNm>
        <TitleTxt>GENERAL CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOM BOCCIO</PersonNm>
        <TitleTxt>ADMINSTRATIVE VICE-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTOPHER ARENA</PersonNm>
        <TitleTxt>FINANCE VICE-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF CHU</PersonNm>
        <TitleTxt>CO-SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANNETTE MACKREL</PersonNm>
        <TitleTxt>CO-SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ZAC HOJNACKI</PersonNm>
        <TitleTxt>COACHES REPRESENTATIVE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JACQUELINE WONG</PersonNm>
        <TitleTxt>ATHLETE AT LARGE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILL RANKIN STARTED 0525</PersonNm>
        <TitleTxt>JUNIOR ATHLETE REPRESENTATIVE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATE HALEX</PersonNm>
        <TitleTxt>SENIOR VICE-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JONAH MONTGOMERY</PersonNm>
        <TitleTxt>AGE GROUP VICE-CO-CHAIR; TECHNICAL PLANNING CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN YEARWOOD STARTED 0525</PersonNm>
        <TitleTxt>AGE GROUP VICE-CO-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER BANCROFT</PersonNm>
        <TitleTxt>CO-SAFE SPORT COORDIANTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DARRYL STRABUK</PersonNm>
        <TitleTxt>CO-SAFE SPORT COORDIANTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMILA SMITH</PersonNm>
        <TitleTxt>JUNIOR/SENIOR ATHLETE REPRESENTATIVE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHIL PASPALAS</PersonNm>
        <TitleTxt>OPERATIONAL RISK CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EDDIE OYOLA</PersonNm>
        <TitleTxt>DEI AND DISABILITY CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIANA ROSS</PersonNm>
        <TitleTxt>SENIOR VICE-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DYLAN GALLUB LEFT 0525</PersonNm>
        <TitleTxt>SENIOR ATHLETE REPRESENTATIVE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ETHAN FERGUS LEFT 0525</PersonNm>
        <TitleTxt>AGE GROUP VICE-CO-CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>MEET/SWIMMER SURCHARGE</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>355223</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>355223</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CLUB/MEMBER REGISTRATI</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>139493</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>139493</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FINES AND SANCTIONS</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>2003</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2003</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>496719</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>42</TotalRevenueColumnAmt>
        <ExclusionAmt>42</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>550</TotalRevenueColumnAmt>
        <ExclusionAmt>550</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>550</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>497311</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>496719</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>592</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>146110</TotalAmt>
        <ProgramServicesAmt>146110</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>33334</TotalAmt>
        <ManagementAndGeneralAmt>33334</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>4733</TotalAmt>
        <ManagementAndGeneralAmt>4733</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>28438</TotalAmt>
        <ManagementAndGeneralAmt>28438</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>12970</TotalAmt>
        <ManagementAndGeneralAmt>12970</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>106296</TotalAmt>
        <ProgramServicesAmt>89200</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17096</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>397</TotalAmt>
        <ProgramServicesAmt>397</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1042</TotalAmt>
        <ManagementAndGeneralAmt>1042</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>METRO RUN MEETS</Desc>
        <TotalAmt>25402</TotalAmt>
        <ProgramServicesAmt>25402</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>POOL RENTAL</Desc>
        <TotalAmt>24517</TotalAmt>
        <ProgramServicesAmt>24517</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COACHES CLINIC/MENTORIN</Desc>
        <TotalAmt>13472</TotalAmt>
        <ManagementAndGeneralAmt>13472</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLUB EXCELLENCE PROGRAM</Desc>
        <TotalAmt>7400</TotalAmt>
        <ProgramServicesAmt>7400</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>13781</TotalAmt>
        <ProgramServicesAmt>10194</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3587</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>417892</TotalAmt>
        <ProgramServicesAmt>303220</ProgramServicesAmt>
        <ManagementAndGeneralAmt>114672</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>247697</BOYAmt>
        <EOYAmt>345169</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>215827</BOYAmt>
        <EOYAmt>215870</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>19317</BOYAmt>
        <EOYAmt>24400</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>27878</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>13459</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>15461</BOYAmt>
        <EOYAmt>14419</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>491951</BOYAmt>
        <EOYAmt>491951</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2627</BOYAmt>
        <EOYAmt>2627</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>992880</BOYAmt>
        <EOYAmt>1094436</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>50932</BOYAmt>
        <EOYAmt>73069</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>50932</BOYAmt>
        <EOYAmt>73069</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>941948</BOYAmt>
        <EOYAmt>1021367</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>941948</BOYAmt>
        <EOYAmt>1021367</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>992880</BOYAmt>
        <EOYAmt>1094436</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>79419</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>15625</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15625</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>31250</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>212372</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>415026</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>499122</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>582260</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>496719</CurrentTaxYearAmt>
        <TotalAmt>2205499</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>227997</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>430651</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>499122</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>582260</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>496719</CurrentTaxYearAmt>
        <TotalAmt>2236749</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>2236749</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>11905</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5100</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24341</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42</CurrentTaxYearAmt>
        <TotalAmt>41414</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>11905</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5100</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24341</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>42</CurrentTaxYearAmt>
        <TotalAmt>41414</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1897</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1345</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>552</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>550</CurrentTaxYearAmt>
        <TotalAmt>4344</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>241799</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>435751</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>500493</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>607153</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>497311</CurrentTaxYearAmt>
        <TotalAmt>2282507</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97480</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01810</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02120</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS INCOME - 2020 AMOUNT: $ 1,897. 2022 AMOUNT: $ 1,345. 2023 AMOUNT: $ 552. 2024 AMOUNT: $ 550.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>27878</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>13459</DepreciationAmt>
        <BookValueAmt>14419</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>14419</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>ANNUITY CONTRACTS</Desc>
        <BookValueAmt>491951</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>491951</TotalBookValueSecuritiesAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>TRAVEL STIPENDS FOR NATIONAL CHAMPIONSHIP MEETS</GrantTypeTxt>
        <RecipientCnt>106</RecipientCnt>
        <CashGrantAmt>146110</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS FOR EXCELLENCE ARE PROVIDED ONLY TO CLUBS THAT ARE MEMBERS OF METROPOLITAN SWIMMING AND USA SWIMMING. STIPENDS FOR TRAVEL TO VARIOUS APPROVED NATIONAL CHAMPIONSHIP MEETS ARE REIMBURSED AFTER THE MEET. THE SWIMMER MUST BE A MEMBER OF METROPOLITAN SWIMMING AND USA SWIMMING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SENIOR VICE CO-CHAIR POSITIONS HAVE ONE COMBINED VOTE AND THE COACHES REP POSITIONS HAVE ONE COMBINED VOTE. THERE IS ANOTHER POSITION ON THE BOARD OF DIRECTORS WITHOUT VOTING RIGHTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>METROPOLITAN SWIMMING HAS TWO CATEGORIES OF MEMBERS, GROUP MEMBERS AND INDIVIDUAL MEMBERS. GROUP MEMBERS HAS TWO CATEGORIES: CLUB MEMBERS AND AFFILIATED GROUP MEMBERS. A CLUB MEMBER IS AN ORGANIZATION IN GOOD STANDING WITH METRO AND USA SWIMMING. AN AFFILIATED GROUP MEMBER IS AN ORGANIZATION WHICH SUPPORTS THE SPORT OF SWIMMING BUT DOES NOT QUALIFY AS A CLUB MEMBER. INDIVIDUAL MEMBERS HAVE FIVE CATEGORIES: ATHLETE MEMBER, COACH MEMBER, ACTIVE INDIVIDUAL MEMBER, AFFILIATED INDIVIDUAL MEMBER AND LIFE MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HOUSE OF DELEGATES ELECTS THE OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS EXCEPT FOR THE ATHLETES AT LARGE WHO ARE APPOINTED BY THE GENERAL CHAIR. THE HOUSE OF DELEGATES CONSIST OF GROUP MEMBER REPRESENTATIVE, ATHLETE REPRESENTATIVES, COACH REPRESENTATIVE, BOARD MEMBERS AND AT-LARGE HOUSE MEMBERS. EACH GROUP MEMBER APPOINTS THREE GROUP MEMBER REPRESENTATIVES TO THE HOUSE OF DELEGATES. ATHLETES ELECT TWO ATHLETE REPRESENTATIVES FOR A TWO-YEAR TERM AND COACHES ELECT ONE COACH REPRESENTATIVE FOR A TWO-YEAR TERM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY PROVISION OF THE BYLAWS NOT MANDATED BY USA SWIMMING MAY BE AMENDED AT A MEETING OF THE HOUSE OF DELEGATES BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING. A DISSOLUTION OF METRO WOULD REQUIRE A TWO-THIRD MAJORITY VOTE OF ALL VOTING MEMBERS OF THE HOUSE OF DELEGATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF THE IRS FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING OF THE IRS FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE REGISTRAR. THE BYLAWS ARE AVAILABLE ON THE WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>ENTRY FEES: PROGRAM SERVICE EXPENSES 5,560. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,560. MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 4,072. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,072. BANK AND CREDIT CARD CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,587. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,587. DIVERSITY AND DISABILITY: PROGRAM SERVICE EXPENSES 562. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 562.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>USA SWIMMING INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 OLYMPIC PLAZA</AddressLine1Txt>
          <CityNm>COLORADO SPRINGS</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80909</ZIPCd>
        </USAddress>
        <EIN>204264282</EIN>
        <PrimaryActivitiesTxt>NATIONAL GOVERNING BODY FOR SWIMMING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 11</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>