Civic Intelligence

Oct Water Quality Academy

990 • Fiscal year 2019 • EIN 20-8547253

Mar 01, 2018 to Feb 28, 2019 • Filed on Nov 08, 2019

4600 Roseville Rd Ste 190North Highlands, CA 95660

(916) 640-1822

Siviq Scores

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

Liabilities / Assets

94th percentile

0.98x

Higher debt load relative to assets than 94% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

13th percentile

-35%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

79th percentile

32%

Faster revenue growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$20,510

Down $11,050 (-35%) from 2018

Net Assets

Down

$413

Down $19,832 (-98%) from 2018

Liabilities

Up

$20,097

Up $8,782 (+78%) from 2018

Revenue

Up

$498,268

Up $120,264 (+32%) from 2018

Expenses

Up

$518,100

Up $150,775 (+41%) from 2018

Net Income

Down

-$19,832

Down $30,511 (-286%) from 2018

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

2019

Assets$20,510
Liabilities$20,097
Net Assets$413

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

2019

Revenue$498,268
Expenses$518,100
Net Income-$19,832
Jump To
Filing Snapshot
Filing Period
Mar 1, 2018 to Feb 28, 2019
Signed
Nov 8, 2019
Return Version
2018v3.1
Gross Receipts
$498,268
Mission and Program Overview

Mission

WATER EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,186$12,104▼ $13,082
Land, Buildings, and Equipment, Net$4,602$7,906▲ $3,304
Other Notes and Loans Receivable, Net$1,772$500▼ $1,272
Rtn Earn Endowment Incm Other Fnds$20,245$413▼ $19,832
Total Assets$31,560$20,510▼ $11,050
Liabilities
Other Liabilities$11,315$20,097▲ $8,782
Total Liabilities$11,315$20,097▲ $8,782
Net Assets / Fund Balance
Total Net Assets Fund Balance$20,245$413▼ $19,832
Total Liabilities and Net Assets / Fund Balance$31,560$20,510▼ $11,050
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert FunkPresident
Yvonne C MelkonianExec VP - Cf
Revenue and Support

Revenue Composition

Contributions and Grants
$203,840
Program Service Revenue
$294,420
Investment Income
$8
Other Revenue
$0
Change in Net Assets
$-19,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$268,597
Other Expenses$249,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,915$12,469-$152,384
Fees for Services Other$101,362--$101,362
Current Officers, Directors, Trustees, and Key Employees$23,936$71,808-$95,744
Occupancy$30,061$15,466-$45,527
Office Expenses$16,407$4,187-$20,594
Payroll Taxes$13,516$6,953-$20,469
All Other Expenses$15,817$3,386-$19,203
Insurance$12,255$6,305-$18,560
Travel$11,129--$11,129
Other Expenses$4,535$2,333-$6,868
Depreciation Depletion$2,092--$2,092
Fees for Services Accounting-$925-$925
Fees for Services Legal$700--$700
Advertising$155--$155
Total Functional Expenses$394,268$123,832$0$518,100
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$15,149
Credit Card Payable$4,396
Sales Tax Payable$552
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
4600 ROSEVILLE RD STE 190, NORTH HIGHLANDS, CA 95660

Signing Officer

Name
Yvonne C Melkonian
Title
Exec VP - CFO
Phone
9166401822
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Funk
Voting Board Members
2
Independent Board Members
0
Employees
10

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 10,061 0 0 contract instructors 49,073 0 0 course development 26,800 0 0 course material development 12,650 0 0 other 2,778 0 0 total 101,362 0 0

Raw XML Appendix315 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/GrantsToOrganizationsInd0false
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IRS990/IRPDocumentCnt06
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IRS990/LoanOutstandingInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CLASS SUPPLIES
IRS990/OtherExpensesGrp/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2AUTO
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IRS990/ProgramServiceRevenueGrp/Desc0CLASSES AND BOOKS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSULTANTS 10,061 0 0 CONTRACT INSTRUCTORS 49,073 0 0 COURSE DEVELOPMENT 26,800 0 0 COURSE MATERIAL DEVELOPMENT 12,650 0 0 OTHER 2,778 0 0 TOTAL 101,362 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0978C6868E1FFD65FA1F0E03D65B6902AE2D87CAB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.38.98.93
ReturnHeader/FilingSecurityInformation/IPDt02019-12-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:47:33
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680438955
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/PreparationDt02019-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A CYR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-12-31T12:47:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-03-01
ReturnHeader/TaxPeriodEndDt02019-02-28
ReturnHeader/TaxYr02018

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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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