Civic Intelligence

Orange County Makapo Aquatics Project

EIN 20-8663200 • 501(c)3 • Irvine, CA

Profile

To provide recreational activities for the blind community

24 AtlantaIrvine, CA 92620

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.26x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.20x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

24th percentile

-19%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

59th percentile

2.2%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

37%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$155,147

Up $3,363 (+2.2%) from 2023

Liabilities

Up

$40,831

Up $40,831 from 2023

Net Assets

Down

$114,316

Down $37,468 (-25%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin24th percentile

Revenue

Up

$199,544

Up $53,829 (+37%) from 2023

Expenses

Up

$237,012

Up $193,777 (+448%) from 2023

Net Income

Down

-$37,468

Down $139,948 (-137%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0-$50KAssets 2011: $24,363Liabilities 2011: $13,986Net Assets 2011: $10,3772011Assets 2012: $44,078Liabilities 2012: $49,377Net Assets 2012: -$5,2992012Assets 2013: $45,625Liabilities 2013: $36,0772013Assets 2014: $51,005Liabilities 2014: $21,2632014Assets 2015: $51,257Liabilities 2015: $21,0102015Assets 2016: $44,956Liabilities 2016: $20,306Net Assets 2016: $24,6502016Assets 2017: $45,152Liabilities 2017: $14,355Net Assets 2017: $30,7972017Assets 2018: $50,169Liabilities 2018: $7,134Net Assets 2018: $43,0352018Assets 2019: $47,119Liabilities 2019: $37Net Assets 2019: $47,0822019Assets 2020: $58,100Liabilities 2020: $161Net Assets 2020: $57,9392020Assets 2021: $43,966Liabilities 2021: $0Net Assets 2021: $43,9662021Assets 2022: $74,209Liabilities 2022: $24,905Net Assets 2022: $49,3042022Assets 2023: $151,784Liabilities 2023: $0Net Assets 2023: $151,7842023Assets 2024: $155,147Liabilities 2024: $40,831Net Assets 2024: $114,3162024

Highlighted filing

2024

Assets$155,147
Liabilities$40,831
Net Assets$114,316
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $57,2962011Expenses 2012: $31,4262012Revenue 2013: $26,288Expenses 2013: $15,065Net Income 2013: $11,2232013Revenue 2014: $37,409Expenses 2014: $22,514Net Income 2014: $14,8952014Revenue 2015: $15,594Expenses 2015: $15,089Net Income 2015: $5052015Revenue 2016: $34,166Expenses 2016: $39,763Net Income 2016: -$5,5972016Revenue 2017: $48,038Expenses 2017: $41,891Net Income 2017: $6,1472017Revenue 2018: $54,181Expenses 2018: $41,943Net Income 2018: $12,2382018Revenue 2019: $39,649Expenses 2019: $35,602Net Income 2019: $4,0472019Revenue 2020: $21,437Expenses 2020: $10,580Net Income 2020: $10,8572020Revenue 2021: $5,835Expenses 2021: $19,808Net Income 2021: -$13,9732021Revenue 2022: $45,879Expenses 2022: $40,541Net Income 2022: $5,3382022Revenue 2023: $145,715Expenses 2023: $43,235Net Income 2023: $102,4802023Revenue 2024: $199,544Expenses 2024: $237,012Net Income 2024: -$37,4682024

Highlighted filing

2024

Revenue$199,544
Expenses$237,012
Net Income-$37,468
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$155,147
Liabilities
$40,831
Net assets
$114,316
Revenue
$199,544
Expenses
$237,012
Net income
-$37,468
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.55$0.41$1.14$2.00$2.37$0.37
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$1.46$0.43$1.02
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.25$0.49$0.46$0.41$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.06$0.20$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.21$0.11$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.40$0.36$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.07$0.43$0.54$0.42$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.14$0.31$0.48$0.42$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.20$0.25$0.34$0.40$0.06
2015Summary only. Only limited summary data is available for this year.$0.51$0.21$0.16$0.15$0.01
2014Summary only. Only limited summary data is available for this year.$0.51$0.21$0.37$0.23$0.15
2013Summary only. Only limited summary data is available for this year.$0.46$0.36$0.26$0.15$0.11
2012Detailed filing. Detailed filing data is available for this year.$0.44$0.49$0.05$0.31
2011Detailed filing. Detailed filing data is available for this year.$0.24$0.14$0.10$0.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 6, 2025
Return Version
2024v5.2
Gross Receipts
$199,544
Mission and Program Overview

Mission

To provide recreational activities for the blind community

Outrigger canoe team for the blind

Program Services

DescriptionGrantsExpenses
TO PROVIDE RECREATIONAL ACTIVITIES FOR THE BLIND COMMUNITY.-$123,336
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RJ DE RAMAChairPT$0--
MARK BALDWINResearch DirectorPT$0--
ROBERT OCTAVIOAtheltic DirectorPT$0--
RACHEL MURPHYTherapeutic DirectorPT$0--
MARGARET MOODIANDevelopment DirectorPT$0--
JASON COOPERTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Orange County Makapo Aquatics Project
EIN
20-8663200
In Care Of
% RJ DE RAMA
Phone
7148686252
Address
24 ATLANTA, Irvine, CA 92620

Signing Officer

Name
Rj De Rama
Title
Executive Director
Phone
7148686252
Signed
2025-09-06
Discuss with paid preparer
No

Preparer

Firm
Gruber and Lopez Inc
Address
438 OLD NEWPORT BLVD, Newport Beach, CA 92663
Preparer
Ron Lopez
Phone
9493462900
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountPADDLING EXPENSES 42,336SUPPLIES AND REPAIRS 89,193FEES 356DEPRECIATION 30,426”

Description of other assets Part II line 24

“Category Beginning of Year End of YearACCOUNTS RECEIVABLE 1,920 10,125”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNTS PAYABLE 0 40,831”

Raw XML Appendix158 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0RJ DERAMA
IRS990EZ/BooksInCareOfDetail/PhoneNum09494666800
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 17515
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Irvine
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092623
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt059596
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032331
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0180719
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-37468
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0151784
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0155147
IRS990EZ/GrossReceiptsAmt0199544
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt090268
IRS990EZ/LandAndBuildingsGrp/EOYAmt0112691
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0151784
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0114316
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0151784
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0114316
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RJ DE RAMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARK BALDWIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBERT OCTAVIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RACHEL MURPHY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARGARET MOODIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JASON COOPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1RESEARCH DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ATHELTIC DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3THERAPEUTIC DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DEVELOPMENT DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01920
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010125
IRS990EZ/OtherExpensesTotalAmt0162311
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OUTRIGGER CANOE TEAM FOR THE BLIND
IRS990EZ/ProgramServiceRevenueAmt018825
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE RECREATIONAL ACTIVITIES FOR THE BLIND COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0123336
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt074701
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt040831
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0237012
IRS990EZ/TotalProgramServiceExpensesAmt0123336
IRS990EZ/TotalRevenueAmt0199544
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0180719
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0105591
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt038879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021291
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0346510
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.50880
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0176300
IRS990ScheduleA/SubstantialContributorsTotAmt0170210
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0180719
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0105591
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt038879
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt021291
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0346510
IRS990ScheduleA/TotalSupportAmt0346510
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountPADDLING EXPENSES 42,336SUPPLIES AND REPAIRS 89,193FEES 356DEPRECIATION 30,426
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearACCOUNTS RECEIVABLE 1,920 10,125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearACCOUNTS PAYABLE 0 40,831
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0RJ DE RAMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07148686252
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORANGE COUNTY MAKAPO AQUATICS PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0ORAN
ReturnHeader/Filer/EIN0208663200
ReturnHeader/Filer/InCareOfNm0% RJ DE RAMA
ReturnHeader/Filer/PhoneNum07148686252
ReturnHeader/Filer/USAddress/AddressLine1Txt024 ATLANTA
ReturnHeader/Filer/USAddress/CityNm0Irvine
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092620
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRUBER AND LOPEZ INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0438 OLD NEWPORT BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092663
ReturnHeader/PreparerPersonGrp/PhoneNum09493462900
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RON LOPEZ
ReturnHeader/ReturnTs02025-09-08T15:51:25-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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