Nonprofit · EIN 52-1798094
FREDERICK AREA SWIM TEAM INC
Tax-exempt · FREDERICK, MD 21705
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $428,562 | $276,081 | $152,481 | $827,626 | $11,807 | $815,819 |
| December 31, 2024 | 990 | $416,708 | $319,502 | $97,206 | $681,964 | $18,626 | $663,338 |
| December 31, 2023 | 990 | $382,688 | $309,485 | $73,203 | $574,895 | $8,000 | $566,895 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $312
- Program service revenue
- $356,396
- Investment income
- $35,206
- Net income from fundraising events
- $36,648
- Other revenue
- $36,648
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $4,641
- Compensation of officers, directors and key employees
- $140,592
- Other salaries and wages
- $92,868
- Salaries, compensation and benefits (total)
- $253,256
- Professional fundraising fees
- $0
- Accounting fees
- $8,166
- Occupancy
- $60,257
- Travel
- $5,879
- Program services (functional)
- $232,007
- Management and general (functional)
- $44,074
Balance sheet and other
- Total assets, start of year
- $681,964
- Total assets, end of year
- $827,626
- Total liabilities, end of year
- $11,807
- Net assets, end of year
- $815,819
- Gross receipts
- $444,233
- Employees
- 24
- Volunteers
- 9
- Year formed
- 1992
- State of legal domicile
- MD
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 |
|---|---|---|---|---|
| Cheryl Linscott | Head Coach Trustee or director, Officer, Key employee, Highest-paid employee | 60 | $104,684 | $1,725 |
| Bill Wells | Treasurer Trustee or director, Officer, Key employee | 15 | $35,908 | $0 |
| Ama Asare | Secretary Trustee or director, Officer | 10 | $0 | $0 |
| Bill Carliss | Vice President Trustee or director, Officer | 4 | $0 | $0 |
| Lara Keefer | President Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Cheryl Linscott | Head Coach Trustee or director, Officer, Key employee, Highest-paid employee | 60 | $94,896 | $1,700 |
| Bill Wells | Treasurer Trustee or director, Officer, Key employee | 15 | $29,008 | $0 |
| Sarah Wirth | President Trustee or director, Officer | 10 | $0 | $3,137 |
| Bill Carliss | Vice President Trustee or director, Officer | 4 | $0 | $0 |
| Lara Keefer | Secretary Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Cheryl Linscott | Head Coach Trustee or director, Officer, Key employee, Highest-paid employee | 60 | $90,150 | $1,187 |
| Bill Wells | Treasurer Trustee or director, Officer, Key employee | 15 | $17,335 | $0 |
| Sarah Wirth | President Trustee or director, Officer | 10 | $0 | $2,943 |
| Bill Carliss | Vice President Trustee or director, Officer | 4 | $0 | $0 |
| Lara Keefer | Secretary Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3673, FREDERICK, MD 21705-3673
- In care of
- % PATTI MILLER
- Principal officer (990 for 2025)
- Cheryl Linscott, POB 3673, Frederick, MD 21701
- Signed the 990
- Wiliam E Wells, Treasurer
- Phone
- (703) 587-2073
- Return prepared by
- David R Kluth
Mission
Youth development through the sport of swimming to promote improved health and total fitness for all skill levels by providing the opportunity for structured practice and competition.
Program accomplishments
- Competitive swimming and practice workouts through development of swim strokes and techniques that foster athletic skill, fitness and achievement for over 215 youth members that include measures of performance at over 20 swim competition meets throughout the year.Expenses $232,007 · revenue $356,396
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 on file |
IRS record
- EIN
- 52-1798094
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N670)
- Assets (IRS master file)
- $827,626
- Income (IRS master file)
- $444,233
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $428,562 | $276,081 | $827,626 | XML |
| 990 | December 2024 | $416,708 | $319,502 | $681,964 | IRS |
| 990 | December 2023 | $382,688 | $309,485 | $574,895 | XML |
| 990 | December 2022 | $288,684 | $240,192 | $499,688 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 52-1798094).
Questions about FREDERICK AREA SWIM TEAM INC
- What is the EIN of FREDERICK AREA SWIM TEAM INC?
- The employer identification number (EIN) of FREDERICK AREA SWIM TEAM INC is 52-1798094.
- Is FREDERICK AREA SWIM TEAM INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to FREDERICK AREA SWIM TEAM INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FREDERICK AREA SWIM TEAM 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 FREDERICK AREA SWIM TEAM 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 FREDERICK AREA SWIM TEAM 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 FREDERICK AREA SWIM TEAM INC?
- The 990 for the year ended December 31, 2025 names Cheryl Linscott.
- Who are the officers and directors of FREDERICK AREA SWIM TEAM INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $104,684 (Cheryl Linscott, Head Coach).
- How much revenue does FREDERICK AREA SWIM TEAM INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $428,562, expenses of $276,081 and total assets of $827,626 at year end.
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