The Chesapeake Bay Maritime Museum, a 501(c)(3), is the fiscal sponsor of SOS.
The Department of Talbot County Parks & Recreation operates the Bay Hundred Community Pool in St. Michaels and the George Murphy Pool in Easton where the swimming lessons are given. Talbot County Parks & Recreation provides administration of the SOS swimming program.
In 2018, Sink or Swim was named an official partner with USA Swimming Foundation’s Make a Splash initiative to help save children's lives through swim lessons. Through Make a Splash, the USA Swimming Foundation partners with learn-to-swim providers, community-based water safety advocates, and national organizations to provide swimming lessons and educate children and their families on the importance of learning how to swim.