Civic Intelligence

Spirit Level Foundation

990 • Fiscal year 2014 • EIN 33-0798749

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 07, 2015

6309 Cypress Point RoadSan Diego, CA 92120

(619) 563-0044

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

94th percentile

60%

Higher net margin than 94% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

63rd percentile

6.5%

Faster asset growth than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

12th percentile

-23%

Faster revenue growth than 12% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,970,385

Up $182,384 (+6.5%) from 2013

Net Assets

Up

$2,970,385

Up $182,384 (+6.5%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$187,885

Down $55,249 (-23%) from 2013

Expenses

Down

$75,777

Down $87,402 (-54%) from 2013

Net Income

Up

$112,108

Up $32,153 (+40%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $2,442,041Liabilities 2012: $0Net Assets 2012: $2,442,0412012Assets 2013: $2,788,001Liabilities 2013: $0Net Assets 2013: $2,788,0012013Assets 2014: $2,970,385Liabilities 2014: $0Net Assets 2014: $2,970,3852014Assets 2015: $2,728,277Liabilities 2015: $0Net Assets 2015: $2,728,2772015Assets 2016: $2,909,381Liabilities 2016: $0Net Assets 2016: $2,909,3812016Assets 2017: $3,261,841Liabilities 2017: $0Net Assets 2017: $3,261,8412017Assets 2018: $2,868,399Liabilities 2018: $0Net Assets 2018: $2,868,3992018Assets 2019: $3,168,951Liabilities 2019: $0Net Assets 2019: $3,168,9512019Assets 2020: $3,309,594Liabilities 2020: $0Net Assets 2020: $3,309,5942020Assets 2021: $3,306,097Liabilities 2021: $0Net Assets 2021: $3,306,0972021Assets 2022: $2,490,896Liabilities 2022: $0Net Assets 2022: $2,490,8962022Assets 2023: $2,644,150Liabilities 2023: $0Net Assets 2023: $2,644,1502023Assets 2024: $2,969,895Liabilities 2024: $0Net Assets 2024: $2,969,8952024

Highlighted filing

2014

Assets$2,970,385
Liabilities$0
Net Assets$2,970,385

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $117,4482012Revenue 2013: $243,134Expenses 2013: $163,179Net Income 2013: $79,9552013Revenue 2014: $187,885Expenses 2014: $75,777Net Income 2014: $112,1082014Revenue 2015: $213,858Expenses 2015: $206,947Net Income 2015: $6,9112015Revenue 2016: $314,069Expenses 2016: $206,988Net Income 2016: $107,0812016Revenue 2017: $192,505Expenses 2017: $151,852Net Income 2017: $40,6532017Revenue 2018: $253,936Expenses 2018: $280,366Net Income 2018: -$26,4302018Revenue 2019: $292,576Expenses 2019: $471,069Net Income 2019: -$178,4932019Revenue 2020: $170,646Expenses 2020: $388,890Net Income 2020: -$218,2442020Revenue 2021: $322,787Expenses 2021: $641,514Net Income 2021: -$318,7272021Revenue 2022: $497,265Expenses 2022: $326,312Net Income 2022: $170,9532022Revenue 2023: $257,553Expenses 2023: $346,570Net Income 2023: -$89,0172023Revenue 2024: $612,200Expenses 2024: $222,983Net Income 2024: $389,2172024

Highlighted filing

2014

Revenue$187,885
Expenses$75,777
Net Income$112,108
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 7, 2015
Return Version
2014v5.0
Gross Receipts
$475,653
Mission and Program Overview

Mission

Grants to churches

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$2,788,001$2,970,385▲ $182,384
Investments in Publicly Traded Securities$2,580,353$2,758,222▲ $177,869
Savings and Temporary Cash Investments$207,648$212,163▲ $4,515
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,788,001$2,970,385▲ $182,384
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,788,001$2,970,385▲ $182,384
Total Liabilities and Net Assets / Fund Balance$2,788,001$2,970,385▲ $182,384
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan WeaverPresident
Ben FowlerDirector
Betty BallDirector
Everett HoweDirector
George KauffmanDirector
James GrantDirector
Kathleen OwensDirector
Susan HardingDirector
M Suzanne HessSecretary
Lawrence E HessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$187,885
Other Revenue
$0
Change in Net Assets
$112,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$51,463
Other Expenses$24,314
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$51,463--$51,463
Fees for Service Investment Mgmnt Fees-$16,071-$16,071
Fees for Services Legal-$3,496-$3,496
Fees for Services Accounting-$3,238-$3,238
Fees for Services Other-$1,070-$1,070
Advertising-$284-$284
Other Expenses-$155-$155
Total Functional Expenses$51,463$24,314$0$75,777
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Uu of San DieguitoSolana Beach, CA-Master Architectural Plan$25,000
First UU Church of San DiegoSan Diego, CA-Intern Minister$15,000
First UU Church of San DiegoSan Diego, CA-Music Program$6,463
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Lawrence E. Hess and M. Suzanne Hess have a family relationship.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The corporation shall have available for public inspection at its principal office a copy of its three most recent annual exempt organization information returns and a copy of its application for recognition of exemption. No other documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Spirit Level Foundation
EIN
33-0798749
Phone
6195630044
Address
6309 Cypress Point Road, San Diego, CA 92120

Signing Officer

Name
M Suzanne Hess
Title
Secretary
Signed
2015-07-07
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Del Cerro Tax
Address
6398 Del Cerro Bvd Suite 5, San Diego, CA 92120
Preparer
Kevin McCully EA
Phone
6195017814
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0212163
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt0168194
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt0131282
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/CurrentYearAmt03807
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherExpensesGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/CurrentYearAmt0164387
IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt0131282
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/CurrentYearAmt016071
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt012874
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/CurrentYearAmt0152123
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt0118408
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt0118408
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt0100647
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt0100647
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt0100647
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt094311
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt051463
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt0100647
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt0100647
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt051463
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt017768
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt0118415
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt017768
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt017768
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt0118415
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt051463
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt0100647
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt01.00000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt051463
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt051463
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0First UU Church of San Diego, $21,463 - $15,000 was for their Intern program which provided over half of the funds needed for this program. $6,463 was for the Music program which provided essential funds for this program to continue. UU Church of San Dieguito, $25,000 was to cover 50% of the cost of their Master Architectural planUU Church of the Desert, $5,000 covered 50% of the cost of their Music Director Salary so they could continue this essential program.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part V, Section D, Line 8: Distributions To Attentive Supported Organizations
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt02909260
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt02694593
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt087715
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt099427
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt02821545
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt02595166
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt02909260
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt02694593
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt0101824
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt094311
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt02909260
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt02694593
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt0101824
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt094311
IRS990ScheduleA/SupportedOrganizationsCnt03
IRS990ScheduleA/SupportedOrganizationsTotalCnt03
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0951713036
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1956209626
IRS990ScheduleA/SupportedOrgInformationGrp/EIN2956111333
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd1true
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd2true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc11
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc21
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt021463
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt15000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt225000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0First UU Church of San Diego
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1UU of the Desert
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2UU of San Dieguito
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt051463
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt16463
IRS990ScheduleI/RecipientTable/CashGrantAmt225000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.00$2.97$0.61$0.22$0.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.00$2.64$0.26$0.35$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$0.00$2.49$0.50$0.33$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$0.00$3.31$0.32$0.64$0.32
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.00$3.31$0.17$0.39$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$0.00$3.17$0.29$0.47$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.00$2.87$0.25$0.28$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.00$3.26$0.19$0.15$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.00$2.91$0.31$0.21$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.73$0.21$0.21$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.19$0.08$0.11
2013Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$0.24$0.16$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.00$2.44$0.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits