OKS Federal Form 990 Tax Returns and USA Swimming Audit (AUP) Reports
OKlahoma Swimming is required to file an annual Federal Form 990 Tax Return.
Additionally, per USA Swimming governance rules, OKS is required to complete an external Audit of Agreed Upon Procedures (AUP).
OKS has been required to complete this audit starting with the 2021 Fiscal Year.
From the USA Swimming LSC Governance Guidelines:
The purpose of an internal audit is to provide an independent, objective look at an organization’s accounting practices/books with the intent of adding value to and improving an organization’s operations. The internal audit should help an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management (fraud prevention), control, and governance processes.
The Form 990 Tax Return and the AUP Audit are prepared by an independent external accounting firm,
with support from the LSC Treasurer and Finance Vice-Chair.
2023 Form 990 | 2023 AUP Audit Report
2022 Form 990 | 2022 AUP Audit Report
2021 Form 990 | 2021 AUP Audit Report (Part 1) 2021 AUP Audit Report (Part 2) 2021 AUP Audit Report (Part 3)
2020 Form 990
2019 Form 990
2018 Form 990
2017 Form 990
2016 Form 990
2015 Form 990
