Nonprofit · EIN 31-0999051
UNITED STATES MASTERS SWIMMING INC
Tax-exempt · SARASOTA, FL 34238
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,567,121 | $5,502,801 | $64,320 | $7,888,470 | $3,406,370 | $4,482,100 |
| December 31, 2024 | 990 | $4,669,635 | $4,892,455 | -$222,820 | $7,275,189 | $3,169,201 | $4,105,988 |
| December 31, 2023 | 990 | $4,172,253 | $4,559,637 | -$387,384 | $6,796,706 | $2,804,789 | $3,991,917 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $400,066
- of which government grants
- $169,405
- Program service revenue
- $4,655,662
- Investment income
- $355,144
- Net gain from sales of assets
- $181,757
- Other revenue
- $156,249
Expenses
- Grants and similar amounts paid
- $38,289
- Compensation of officers, directors and key employees
- $505,158
- Other salaries and wages
- $1,378,124
- Salaries, compensation and benefits (total)
- $2,272,192
- Professional fundraising fees
- $0
- Legal fees
- $258,523
- Accounting fees
- $33,750
- Occupancy
- $44,227
- Travel
- $364,334
- Depreciation
- $261,810
- Program services (functional)
- $4,214,529
- Management and general (functional)
- $1,288,272
Balance sheet and other
- Total assets, start of year
- $7,275,189
- Total assets, end of year
- $7,888,470
- Total liabilities, end of year
- $3,406,370
- Net assets, end of year
- $4,482,100
- Land, buildings and equipment
- $903,130
- Publicly traded securities
- $3,919,303
- Net assets without donor restrictions
- $3,367,824
- Net assets with donor restrictions
- $1,114,276
- Gross unrelated business income
- $85,424
- Gross receipts
- $5,924,224
- Employees
- 19
- Volunteers
- 366
- Year formed
- 1979
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LOWRY DAWSON HUGHES IV | CEO Officer | 40 | $317,130 | $25,112 |
| GARY KEEHNER | CONTROLLER Highest-paid employee | 40 | $156,650 | $29,182 |
| KYLE B DEERY | CMO Officer | 40 | $145,298 | $21,368 |
| JESSICA REILLY | SR. DIRECTOR Highest-paid employee | 40 | $128,991 | $24,275 |
| WILLIAM EDWARD BRENNER JR | SR. DIRECTOR Highest-paid employee | 40 | $133,868 | $18,143 |
| JONATHAN DEWITT ECKERT | SR. DIRECTOR Highest-paid employee | 40 | $121,757 | $22,475 |
| BRIAN ROBBINS | HEAD OF GROWN UP SWIMMING Highest-paid employee | 40 | $124,800 | $6,679 |
| JASON PLACE | WEB DEVELOPER Highest-paid employee | 40 | $106,269 | $17,623 |
| DANIEL PAULLING | DIRECTOR PUBLICATIONS Highest-paid employee | 40 | $105,186 | $14,039 |
| SAMANTHA KRAFT | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| ROBERT HEATH | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| PHYLLIS QUINN | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| NICOLE CHRISTENSEN | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| KATIE KENYON | LEGAL COUNSEL Trustee or director | 6 | $0 | $0 |
| TREY TAYLOR | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
13 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GUY DAVIS | AT LARGE DIRECTOR Trustee or director | 5 | $0 |
| CHRISTOPHER RUSHMAN | AT LARGE DIRECTOR Trustee or director | 5 | $0 |
| JEFF COMMINGS | AT LARGE DIRECTOR Trustee or director | 5 | $0 |
| ROBIN SMITH | VP OF PROGRAMS Trustee or director, Officer | 6 | $0 |
| PETER GUADAGNI | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 5 | $0 |
| KENNY BRISBIN | VP COMMUNITY SRVCS Trustee or director, Officer | 6 | $0 |
| JULIE DUSSLIERE | VP OF ADMINISTRATION Trustee or director, Officer | 6 | $0 |
| TEDDY DECKER | TREASURER THRU AUG 2025 Trustee or director, Officer | 10 | $0 |
| ED COATES | PRESIDENT Trustee or director, Officer | 12 | $0 |
| CRYSTIE MCGRAIL | VP LOCAL OPERATIONS Trustee or director, Officer | 6 | $0 |
| CARRIE STOLAR | SECRETARY THRU AUG 2025 Trustee or director, Officer | 10 | $0 |
| ERICA BRAUN | SECRETARY AS OF SEPT 2025 Trustee or director, Officer | 10 | $0 |
| DENISE DOMBAY | TREASURER AS OF SEPT 2025 Trustee or director, Officer | 10 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LOWRY DAWSON HUGHES IV | CEO Officer | 40 | $297,664 | $34,732 |
| GARY KEEHNER | CONTROLLER Highest-paid employee | 40 | $147,588 | $16,944 |
| KYLE B DEERY | CMO Officer | 40 | $138,867 | $20,642 |
| JONATHAN DEWITT ECKERT | SR. DIRECTOR Highest-paid employee | 40 | $117,185 | $35,670 |
| WILLIAM EDWARD BRENNER JR | SR. DIRECTOR Highest-paid employee | 40 | $128,052 | $19,894 |
| JESSICA REILLY | SR. DIRECTOR Highest-paid employee | 40 | $119,788 | $15,675 |
| BRIAN ROBBINS | HEAD OF GROWN UP SWIMMING Highest-paid employee | 40 | $120,000 | $9,676 |
| SUSAN EHRINGER | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| SUE NUTTY | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| PAIGE BUEHLER | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| KRIS WINGENROTH | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| KATIE KENYON | LEGAL COUNSEL Trustee or director | 6 | $0 | $0 |
| JOHN KING | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| JEFF COMMINGS | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| CHARLES COCKRELL | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| BRITTA O'LEARY | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| ROBIN SMITH | VP OF PROGRAMS Trustee or director, Officer | 6 | $0 | $0 |
| PETER GUADAGNI | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| KENNY BRISBIN | VP COMMUNITY SRVCS Trustee or director, Officer | 6 | $0 | $0 |
| JULIE DUSSLIERE | VP OF ADMINISTRATION Trustee or director, Officer | 6 | $0 | $0 |
| JILL GELLATLY | TREASURER Trustee or director, Officer | 10 | $0 | $0 |
| ED COATES | PRESIDENT Trustee or director, Officer | 12 | $0 | $0 |
| CRYSTIE MCGRAIL | VP LOCAL OPERATIONS Trustee or director, Officer | 6 | $0 | $0 |
| CARRIE STOLAR | SECRETARY Trustee or director, Officer | 10 | $0 | $0 |
990 for the year ended December 31, 2023: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LOWRY DAWSON HUGHES IV | CEO Officer | 40 | $298,140 | $32,423 |
| KYLE B DEERY | CMO Officer | 40 | $136,243 | $20,824 |
| WILLIAM EDWARD BRENNER JR | SR. DIRECTOR Highest-paid employee | 40 | $127,541 | $26,440 |
| GARY KEEHNER | CONTROLLER Highest-paid employee | 40 | $135,705 | $15,365 |
| JONATHAN DEWITT ECKERT | SR. DIRECTOR Highest-paid employee | 40 | $116,243 | $34,764 |
| JESSICA REILLY | SR. DIRECTOR Highest-paid employee | 40 | $112,176 | $14,467 |
| PAIGE BUEHLER | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| CHARLES COCKRELL | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| JEFF COMMINGS | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| SUSAN EHRINGER | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| JOHN KING | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| SUE NUTTY | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| BRITTA O'LEARY | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| KRIS WINGENROTH | AT LARGE DIRECTOR Trustee or director | 5 | $0 | $0 |
| PETER GUADAGNI | PRESIDENT TO SEPT 2023; PAST PRESIDENT TO DEC Trustee or director, Officer | 12 | $0 | $0 |
| ED COATES | VP LOCAL OPS; PRESIDENT EFF SEPT 2023 Trustee or director, Officer | 12 | $0 | $0 |
| CRYSTIE MCGRAIL | VP LOCAL OPERATIONS EFF SEPT 2023 Trustee or director, Officer | 6 | $0 | $0 |
| CHRIS COLBURN | VP OF ADMINISTRATION TO SEPT 2023 Trustee or director, Officer | 6 | $0 | $0 |
| JULIE DUSSLIERE | VP OF ADMINISTRATION EFF. SEPT 2023 Trustee or director, Officer | 6 | $0 | $0 |
| ROBIN SMITH | VP OF PROGRAMS Trustee or director, Officer | 6 | $0 | $0 |
| PATTY MILLER | PAST PRESIDENT TO SEPT 2023 Trustee or director, Officer | 5 | $0 | $0 |
| CARRIE STOLAR | SECRETARY Trustee or director, Officer | 10 | $0 | $0 |
| TEDDY DECKER | TREASURER TO SEPT 2023 Trustee or director, Officer | 10 | $0 | $0 |
| JILL GELLATLY | TREASURER EFF. SEPT 2023 Trustee or director, Officer | 10 | $0 | $0 |
| CHRIS CAMPBELL | VP COMMUNITY SRVCS TO SEPT 2023 Trustee or director, Officer | 6 | $0 | $0 |
| KENNY BRISBIN | VP COMMUNITY SRVCS EFF. SEPT 2023 Trustee or director, Officer | 6 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8388 SOUTH TAMIAMI TRAIL 221, SARASOTA, FL 34238-2934
- Mailing address (990-N for 2023)
- PO Box 881111, Pukalani HI 96788
- Principal officer (990 for 2025)
- DENISE DOMBAY, 8388 SOUTH TAMIAMI TRAIL 221, SARASOTA, FL 34238
- Principal officer (990-N for 2023)
- Liz Colwell, PO Box 881111, Pukalani HI 96788
- Signed the 990
- DENISE DOMBAY, TREASURER
- Phone
- (941) 556-6271
- Website
- WWW.USMS.ORG
- Return prepared by
- KERKERING BARBERIO & CO
Mission
USMS' MISSION IS TO EMPOWER ADULTS TO IMPROVE THEIR LIVES THROUGH SWIMMING.
Program accomplishments
- MEMBER SERVICES INCLUDE: EXCLUSIVE FITNESS AND HEALTH INFORMATION AND CONTENT IN SWIMMER MAGAZINE, 36 E-NEWSLETTERS, AND WEBSITE, SPECIAL MEMBERS-ONLY CONTENT INCLUDING WORKOUTS WRITTEN FOR ALL TYPES OF SWIMMERS. THE USMS DISCUSSION FORUMS HAVE 39,000+ USERS, AND USMS ONLINE FITNESS LOGS HAVE 10,000+ USERS. SUPPLEMENTAL INSURANCE COVERAGE IS PROVIDED FOR MEMBERS AND EVENT HOSTS DURING WORKOUTS, CLINICS, AND COMPETITIONS. MEMBERS ARE ALSO ELIGIBLE TO RECEIVE SPECIAL OFFERS, DISCOUNTS, AND BENEFITS FROM USMS SPONSOR PARTNERS. CCS IS THE COLLECTIVE ORGANIZATION THAT UNIFIES COLLEGE CLUB SWIM PROGRAMS ACROSS THE COUNTRY. CCS PROVIDES THE RULES, CALENDAR OF EVENTS, RESULTS DATABASE, AND COMMUNICATIONS ACROSS ALL REGISTERED CCS CLUBS. IT'S RUN BY AN ADVISORY BOARD OF CCS SWIMMERS AND SUPPORTED BY USMS AND 3900+ MEMBERS.Expenses $2,045,376 · revenue $4,115,781
- EDUCATION SERVICES INCLUDE: CLUB DEVELOPMENT AND SUPPORT BY USMS STAFF AND COACHES TO ASSIST CLUBS AND POTENTIAL CLUBS IN EXPANDING OR STARTING NEW PROGRAMS IN THEIR COMMUNITIES. MARKETING RESOURCES ARE PROVIDED AT LOW OR NO COST TO CLUBS AND COACHES. USMS MAINTAINS ITS OWN COACH CERTIFICATION PROGRAMS IN PERSON AND ONLINE. USMS ALSO TEACHES AN ADULT-LEARN-TO SWIM INSTRUCTOR PROGRAM AND STROKE CLINICS. IN PARTNERING WITH USASF (USA SWIMMING FOUNDATION), USMS HAS FACILITATED MORE THAN $740,000 IN GRANTS AND RESOURCES TO PROGRAMS THAT ARE PROVIDING ADULT LEARN-TO-SWIM OPPORTUNITIES. MORE THAN 8,650 ADULTS HAVE BENEFITED FROM LESSONS TAUGHT BY OUR PROGRAM PARTNERS.Expenses $631,763 · revenue $175,766
- EVENTS INCLUDE: STRUCTURE, SUPPORT, RECOGNITION, AND COMMUNICATION SERVICES FOR SWIMMING COMPETITIONS AND EVENTS, INCLUDING SPRING AND SUMMER NATIONALS, OPEN WATER SWIMS, LONG DISTANCE POOL SWIMS, COLLEGE CLUB NATIONALS, FITNESS EVENTS, AND VIRTUAL COMPETITIONS. EVENT RESULTS, INCLUDING TOP 10 TIMES AND RECORDS, ARE TRACKED AT USMS.ORG. INSURANCE COVERAGE FOR EVENT HOSTS AND VOLUNTEERS IS PROVIDED, AS WELL AS MARKETING AND PRODUCT SUPPORT, INTERNET BROADCAST OF THE COMPETITIONS, AND AWARDS.Expenses $954,032 · grants $38,289 · revenue $357,115
- GROWN UP SWIMMING IS A SUMMERTIME ADULT SWIM LEAGUE, OFFERING A FUN WAY FOR ADULTS TO GET INTO SWIMMING AFTER HIGH SCHOOL OR COLLEGE.Expenses $583,358
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 31-0999051
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Group exemption
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67Z)
- Group exemption
- 5064 (49 member organizations)
- Assets (IRS master file)
- $7,888,470
- Income (IRS master file)
- $5,924,224
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,567,121 | $5,502,801 | $7,888,470 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $4,669,635 | $4,892,455 | $7,275,189 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-N for 2023 Officer: Liz Colwell | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2023 | $4,172,253 | $4,559,637 | $6,796,706 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $3,618,935 | $4,044,026 | $6,565,063 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | $3,454,621 | $3,395,144 | $7,327,632 | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0999051).
Questions about UNITED STATES MASTERS SWIMMING INC
- What is the EIN of UNITED STATES MASTERS SWIMMING INC?
- The employer identification number (EIN) of UNITED STATES MASTERS SWIMMING INC is 31-0999051.
- Is UNITED STATES MASTERS SWIMMING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to UNITED STATES MASTERS SWIMMING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Group exemption).
- Which annual return does UNITED STATES MASTERS SWIMMING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UNITED STATES MASTERS SWIMMING INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED STATES MASTERS SWIMMING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNITED STATES MASTERS SWIMMING INC?
- The 990 for the year ended December 31, 2025 names DENISE DOMBAY.
- Who are the officers and directors of UNITED STATES MASTERS SWIMMING INC?
- The 990 for the year ended December 31, 2025 lists 28 people; 9 received compensation from the organization, the highest $317,130 (LOWRY DAWSON HUGHES IV, CEO).
- How much revenue does UNITED STATES MASTERS SWIMMING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,567,121, expenses of $5,502,801 and total assets of $7,888,470 at year end.
Organizations in its group exemption (49)
- UNITED STATES MASTERS SWIMMING INC EIN 04-2714820 · LONDONDERRY, NH · last filed 990-EZ for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131742 · WALNUT CREEK, CA · last filed 990 for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131754 · BREA, CA · last filed 990-EZ for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131731 · CHANHASSEN, MN · last filed 990-EZ for 2025
- US MASTERS SWIMMING INC ILLINOIS MASTERS SWIMMING ASSOCIATION EIN 31-1131705 · CHICAGO, IL · last filed 990-EZ for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131721 · HEWLETT, NY · last filed 990-EZ for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131740 · MARINE, IL · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131751 · AUSTIN, TX · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131712 · HOUSTON, TX · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131707 · WESTON, CT · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131709 · CORAL SPRINGS, FL · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131726 · ROYERSFORD, PA · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131738 · DRUMRIGHT, OK · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 54-1184785 · KEENE, VA · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131718 · MARION, IA · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 16-1181628 · LIVERPOOL, NY · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131706 · LITTLETON, CO · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 31-1131744 · LA JOLLA, CA · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 23-7360619 · BASKING RIDGE, NJ · last filed 990-N for 2025
- UNITED STATES MASTERS SWIMMING INC EIN 38-2587206 · STERLING HTS, MI · last filed 990-N for 2025
Other nonprofits in SARASOTA
- LAUREL OAK COUNTRY CLUB INC EIN 65-0110859 · last filed 990 for 2026
- NATHAN BENDERSON PARK CONSERVANCY INC EIN 45-2641647 · last filed 990 for 2025
- NACT FREEHOLD INC EIN 87-1776524 · last filed 990 for 2025
- SARASOTA COUNTY AGRICULTURAL FAIR ASSOCIATION INCORPORATED EIN 59-1228365 · last filed 990 for 2025
- SARASOTA SHARKS INCORPORATED EIN 82-3302879 · last filed 990 for 2025
- FC SARASOTA INC EIN 65-0017373 · last filed 990 for 2025
- SARASOTA YOUTH SAILING INC EIN 59-2008905 · last filed 990 for 2024
- LAGUNA BEACH FOOTBALL CLUB EIN 84-3593021 · last filed 990 for 2025
All nonprofits in SARASOTA · Florida · Recreation and sports