LOWCOUNTRY AQUATIC PROJECT SWIMMING INC Charity Report

Public IRS 990 nonprofit record

LOWCOUNTRY AQUATIC PROJECT SWIMMING INC

EIN 81-4634465 · Swimming & Other Water Recreation (N67)

What they do

LOWCOUNTRY AQUATIC PROJECT SWIMMING (LAPS) NORMALLY PROVIDES SWIMMING INSTRUCTION for APPROXIMATELY 14 KINDERGARTEN and FIRST GRADE CHILDREN FROM 14 HIGH POVERTY TITLE 1 SCHOOLS WITHIN THE CLOSEST PROXIMITY to THE SERVING POOLS. WE PROVIDE FREE TRANSPORTATION to and FROM SCHOOLS, FREE WATER SAFETY and SWIMMING INSTRUCTIONS, and ALL SWIM AIDS (SUITS, CAPS, TOWELS, PROGRAM DIRECTOR). RESTART of THE PROGRAM is SCHEDULED DURING THE FALL 2024 SCHOOL SEASON WITH A NEW PROGRAM DIRECTOR. LAPS NORMALLY BEGINS EACH SCHOOL YEAR IN SEPTEMBER FOLLOWING THE CHARLESTON COUNTY SCHOOL DISTRICT YEARLY INSTRUCTIONAL CALENDAR,ENDING IN THE FINAL WEEK of MAY. INSTRUCTION is CONDUCTED AT THE CITY of NORTH CHARLESTONS DANNY JONES POOL and THE CITY of CHARLESTONS MARTIN LUTHER KING POOL. EMPLOYING THE "SWIM LESSONS UNIVERSITY" CURRICULUM, LESSONS TAKE PLACE EVERY MONDAY THROUGH THURSDAY, WITH FRIDAYS RESERVED for MAKEUP DAYS. CHILDREN PARTICIPATE ON MONDAY/WEDNESDAY or TUESDAY/THURSDAY. LAPS LESSONS FOLLOW A

Before you give

Should I give to this charity?

Easy charity check

Look at where the money went

Of every $100 spent, about $83.50 was reported for mission work. Use the spending picture below and ask what results that work produced.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders4 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

85.18%of revenue went to mission work83.5% of expenses · Program services

$102.03spent for every $100 of revenueSpending was higher than revenue this year.

$0.08in assets for every $1 spent this yearSome assets cannot be spent right away.

100.0%of its money came from giftsOther money may come from services or investments.

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Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Worth asking: Expenses exceeded revenue by $1,264 this year. Ask whether that was planned or caused by a one-time event.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$62,371

Mission workProgram services$53,12885.18% of revenue83.5% of expenses

ManagementOffice and general costs0.00% of revenue0.0% of expenses

FundraisingAsking for donations0.00% of revenue0.0% of expenses

Total expenses$63,635102.03% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2024CurrentExpense mix: 83.5% mission · 0.0% management · 0.0% fundraisingTotal expenses: 102.03% of revenue

2020Expense mix: 48.8% mission · 0.0% management · 0.0% fundraisingTotal expenses: 108.20% of revenue

2019Expense mix: 64.3% mission · 0.0% management · 0.0% fundraisingTotal expenses: 113.32% of revenue

2018Expense mix: 71.1% mission · 0.0% management · 0.0% fundraisingTotal expenses: 91.46% of revenue

2017Expense mix: 89.4% mission · 0.0% management · 0.0% fundraisingTotal expenses: 95.98% of revenue

Money in and money out

Revenue$62,371

Expenses$63,635

Annual shortfall $1,264 Expenses were higher than revenue for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$53,128 · 83.5% of expenses

See all reported dollar amounts

Revenue$62,371

Expenses$63,635

Assets$5,150

Income$62,371

Contributions$62,371

Mission work (program services)$53,128

People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

No compensation was reported for these leaders. The complete board and leadership roster is shown below.

Board and leadership roster (4)

BASIR ROBERTSONBOARD MEMBER

JOE RAINEROBOARD MEMEBR

MARK RUTLEDGECHAIR

PEGGY KLIMECKISECRETARY

About this charity

Recognized since: January 2017
Location: 14305 SWEET PL, CHARLESTON, SC 29492-2828
County: Charleston
In care of: % SHANNON O BRIEN
Primary officer: MARK RUTLEDGE, CHAIR

How to reach them

WebsiteVisit the charity’s website Emaildirector@sclaps.com Phone(843) 364-7208

Filing and classification

Latest tax year: 2024
Tax period began: January 1, 2024
Return type: 990EZ
Tax preparer: MCKINLEY COOPER & CO LLC
NTEE classification: Swimming & Other Water Recreation (N67)
IRS tax category: Swimming & Other Water Recreation