Civic Intelligence

Oct Water Quality Academy

990 • Fiscal year 2017 • EIN 20-8547253

Mar 01, 2016 to Feb 28, 2017 • Filed on Nov 28, 2017

5840 Price Ave Bldg 1017Mcclellan, CA 95652

(916) 640-1822

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.49x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

52nd percentile

4.3%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

91st percentile

$46,600

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

78th percentile

32%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

23rd percentile

-20%

Faster revenue growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$18,779

Up $4,572 (+32%) from 2016

Net Assets

Up

$9,566

Up $14,771 (+284%) from 2016

Liabilities

Down

$9,213

Down $10,199 (-53%) from 2016

Revenue

Down

$340,498

Down $85,470 (-20%) from 2016

Expenses

Down

$325,727

Down $84,732 (-21%) from 2016

Net Income

Down

$14,771

Down $738 (-4.8%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50KAssets 2011: $2,796Net Assets 2011: $2,7962011Assets 2012: $1,894Liabilities 2012: $9,4512012Assets 2013: $21,364Liabilities 2013: $13,369Net Assets 2013: $7,9952013Assets 2014: $14,608Liabilities 2014: $21,637Net Assets 2014: -$7,0292014Assets 2015: $11,740Liabilities 2015: $32,454Net Assets 2015: -$20,7142015Assets 2016: $14,207Liabilities 2016: $19,412Net Assets 2016: -$5,2052016Assets 2017: $18,779Liabilities 2017: $9,213Net Assets 2017: $9,5662017Assets 2018: $31,560Liabilities 2018: $11,315Net Assets 2018: $20,2452018Assets 2019: $20,510Liabilities 2019: $20,097Net Assets 2019: $4132019Assets 2020: $36,267Liabilities 2020: $5,092Net Assets 2020: $31,1752020Assets 2021: $22,608Liabilities 2021: $53,382Net Assets 2021: -$30,7742021Assets 2022: $19,381Liabilities 2022: $30,439Net Assets 2022: -$11,0582022Assets 2023: $32,141Liabilities 2023: $24,911Net Assets 2023: $7,2302023

Highlighted filing

2017

Assets$18,779
Liabilities$9,213
Net Assets$9,566

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $11,118Expenses 2011: $12,399Net Income 2011: -$1,2812011Revenue 2012: $152,644Expenses 2012: $151,053Net Income 2012: $1,5912012Revenue 2013: $432,668Expenses 2013: $417,116Net Income 2013: $15,5522013Revenue 2014: $363,577Expenses 2014: $378,601Net Income 2014: -$15,0242014Revenue 2015: $290,462Expenses 2015: $304,147Net Income 2015: -$13,6852015Revenue 2016: $425,968Expenses 2016: $410,459Net Income 2016: $15,5092016Revenue 2017: $340,498Expenses 2017: $325,727Net Income 2017: $14,7712017Revenue 2018: $378,004Expenses 2018: $367,325Net Income 2018: $10,6792018Revenue 2019: $498,268Expenses 2019: $518,100Net Income 2019: -$19,8322019Revenue 2020: $670,896Expenses 2020: $640,134Net Income 2020: $30,7622020Revenue 2021: $356,138Expenses 2021: $418,087Net Income 2021: -$61,9492021Revenue 2022: $552,271Expenses 2022: $532,554Net Income 2022: $19,7172022Revenue 2023: $493,283Expenses 2023: $474,994Net Income 2023: $18,2892023

Highlighted filing

2017

Revenue$340,498
Expenses$325,727
Net Income$14,771
Jump To
Filing Snapshot
Filing Period
Mar 1, 2016 to Feb 28, 2017
Signed
Nov 28, 2017
Return Version
2016v3.0
Gross Receipts
$340,498
Mission and Program Overview

Mission

WATER EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,389$9,793▲ $404
Rtn Earn Endowment Incm Other Fnds$-5,205$9,566▲ $14,771
Land, Buildings, and Equipment, Net$4,318$7,214▲ $2,896
Other Notes and Loans Receivable, Net$500$1,772▲ $1,272
Total Assets$14,207$18,779▲ $4,572
Liabilities
Other Liabilities$19,412$9,213▼ $10,199
Total Liabilities$19,412$9,213▼ $10,199
Net Assets / Fund Balance
Total Net Assets Fund Balance$-5,205$9,566▲ $14,771
Total Liabilities and Net Assets / Fund Balance$14,207$18,779▲ $4,572
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert FunkPresidentFT$46,600$46,600
Yvonne C MelkonianExec VP - CfFT$38,669$38,669
Revenue and Support

Revenue Composition

Contributions and Grants
$118,879
Program Service Revenue
$221,617
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$14,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$175,241
Other Expenses$150,486
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,317$63,952-$85,269
Other Salaries and Wages$71,563$5,530-$77,093
Fees for Services Other$41,476--$41,476
Occupancy$17,128$12,764-$29,892
All Other Expenses$13,158$2,077-$15,235
Payroll Taxes$7,416$5,463-$12,879
Office Expenses$10,256$1,650-$11,906
Travel$7,766--$7,766
Insurance$4,040$3,010-$7,050
Other Expenses$3,355$2,500-$5,855
Depreciation Depletion$3,120--$3,120
Advertising$1,077--$1,077
Fees for Services Legal-$875-$875
Total Functional Expenses$227,906$97,821$0$325,727
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$6,998
Credit Card Payable$1,812
Sales Tax Payable$403
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Oct Water Quality Academy
EIN
20-8547253
Phone
9166401822
Address
5840 PRICE AVE BLDG 1017, MCCLELLAN, CA 95652

Signing Officer

Name
Yvonne C Melkonian
Title
Exec VP - CFO
Phone
9166401822
Signed
2017-11-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Funk
Voting Board Members
2
Independent Board Members
0
Employees
5

Preparer

Firm
Mark a Cyr CPA
Address
5330 PRIMROSE DR STE 242, FAIR OAKS, CA 95628-3542
Preparer
Mark a Cyr CPA
Phone
9169622400
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants 4,438 0 0 contract instructors 37,038 0 0 total 41,476 0 0

Raw XML Appendix307 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/GrantsToIndividualsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CLASS SUPPLIES
IRS990/OtherExpensesGrp/Desc1AUTO
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT FUNK
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IRS990/ProgramServiceRevenueGrp/Desc0CLASSES AND BOOKS
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14B - THE ORGANIZATION DOES NOT AWARD SCHOLARSHIPS OR FINANCIAL ASSISTANCE 4D - THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSULTANTS 4,438 0 0 CONTRACT INSTRUCTORS 37,038 0 0 TOTAL 41,476 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK A CYR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05330 PRIMROSE DR STE 242
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIR OAKS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0956283542
ReturnHeader/PreparerPersonGrp/PhoneNum09169622400
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A CYR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-12-11T09:17:06-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-03-01
ReturnHeader/TaxPeriodEndDt02017-02-28
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.32$0.25$0.07$4.93$4.75$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.30$0.11$5.52$5.33$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.53$0.31$3.56$4.18$0.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.05$0.31$6.71$6.40$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.20$0.00$4.98$5.18$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.11$0.20$3.78$3.67$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.09$0.10$3.40$3.26$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.19$0.05$4.26$4.10$0.16
2015Summary only. Only limited summary data is available for this year.$0.12$0.32$0.21$2.90$3.04$0.14
2014Summary only. Only limited summary data is available for this year.$0.15$0.22$0.07$3.64$3.79$0.15
2013Summary only. Only limited summary data is available for this year.$0.21$0.13$0.08$4.33$4.17$0.16
2012Summary only. Only limited summary data is available for this year.$0.02$0.09$1.53$1.51$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.03$0.11$0.12$0.01