Best Swim Club Inc

Swim meet revenue - best swim club, dba phoenix swim club, hosted more than 25 meets during the year, including meets for usa swimming, united states masters swimming, arizona interscholastic association, the ncaa and a community recreation program. Athlete participation in these meets ranged from 150 to 1,000 swimmers, depending on the meet. National (masters), state and meet records were set in this pool facility during the year. .

Facility usage fees - best swim club uses most of the daily water time for its own training groups, but maximizes use of the facility by opening the pools to outside training groups throughout the year. The outside groups pay facility usage fees that help defray the operating expense of the pools and grounds which is reported as occupancy expense in part ix, line 16. No specific expense allocation has been assigned to this exempt purpose achievement as the amount is included in part iii, line 4a above.