Civic Intelligence

Spirit Level Foundation

990 • Fiscal year 2018 • EIN 33-0798749

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 07, 2019

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

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

82nd percentile

32%

Faster revenue growth than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,868,399

Down $393,442 (-12%) from 2017

Net Assets

Down

$2,868,399

Down $393,442 (-12%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$253,936

Up $61,431 (+32%) from 2017

Expenses

Up

$280,366

Up $128,514 (+85%) from 2017

Net Income

Down

-$26,430

Down $67,083 (-165%) from 2017

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

2018

Assets$2,868,399
Liabilities$0
Net Assets$2,868,399

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

2018

Revenue$253,936
Expenses$280,366
Net Income-$26,430
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 7, 2019
Return Version
2018v3.1
Gross Receipts
$459,882
Mission and Program Overview

Mission

Grants to churches

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$3,261,841$2,868,399▼ $393,442
Investments in Publicly Traded Securities$3,158,551$2,832,249▼ $326,302
Savings and Temporary Cash Investments$103,290$36,150▼ $67,140
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$3,261,841$2,868,399▼ $393,442
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,261,841$2,868,399▼ $393,442
Total Liabilities and Net Assets / Fund Balance$3,261,841$2,868,399▼ $393,442
Compensation and Service Providers

Board Members and Trustees

NameTitle
James GrantPresident
Everett HoweVice President
Ben FowlerDirector
Betty BallDirector
Colleen GarrettDirector
George KauffmanDirector
Kathleen OwensDirector
Lawrence E HessDirector
Susan WeaverDirector
M Suzanne HessSecretary
Susan HardingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$0
Investment Income
$203,936
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$-26,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$259,450
Other Expenses$20,916
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$259,450--$259,450
Fees for Service Investment Mgmnt Fees-$16,193-$16,193
Fees for Services Accounting-$2,810-$2,810
Other Expenses-$1,793-$1,793
Fees for Services Other-$70-$70
Office Expenses-$50-$50
Total Functional Expenses$259,450$20,916$0$280,366
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Tapestry UuMission Viejo, CA-Building Purchase Fund$150,000
Uu of San DieguitoSolana Beach, CA-Capital improvements$50,000
First UU Church of San DiegoSan Diego, CA-Intern Minister Program$20,000
First UU Church of San DiegoSan Diego, CA-Ministry & Social Justice Outreach$12,800
Tapestry UuMission Viejo, CA-Friends of Ornge Cnty Detainee Prog$10,350
Monte Vista Uu ChurchMontclair, CA-Ministerial Search Fund$10,000
Summitt Uu FellowshipSantee, CA-Los Colinas Interfaith program$6,300
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
Susan Harding
Title
Treasurer
Signed
2019-08-07
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Del Cerro Tax LLP
Address
6398 Del Cerro Bvd Suite 5, San Diego, CA 92120
Preparer
Kevin McCully EA
Phone
6195017814
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IRS990/PYTotalExpensesAmt0151852
IRS990/PYTotalRevenueAmt0192505
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0103290
IRS990/SavingsAndTempCashInvstGrp/EOYAmt036150
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/CurrentYearAmt0127014
IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt0111505
IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt00
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IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt0111505
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/CurrentYearAmt016193
IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt015323
IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt00
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/CurrentYearAmt0110821
IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt096182
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt096182
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt0109279
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt0109279
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt081755
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt0109279
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt0109279
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt0109279
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt0259450
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt0259450
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt087088
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt0132500
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt063867
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt0346538
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt0259450
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt087088
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt0196367
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt0259450
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt0109279
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt01.00000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt0259450
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt0259450
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0First UU of San Diego - $20,000 was for their Intern program which covered over half of the funds needed for this program. First UU Church of San Diego - $12,800 for their Ministry & Social Justice Outreach program. These were essential funds for being able to fund this project.Summitt UU Fellowship - $6,300 for their interfaith ministry at Los Colinas women's prison. This represented 50% of the funds needed for the 1st year of this program.Monte Vista UU - $10,000 for their ministerial search expenses. This represented 50% of anticipated costs.San Dieguito UU Fellowship - $50,000 was for the 3rd of 7 annual grants for major capital improvements.Tapestry, a UU Congregation - $10,350 was a 3rd and final incremental grant toward their Friends of Orange County Detainee Program (total sent was 50% of program costs).Tapestry, a UU Congregation - $150,000 toward the cost of purchasing a building which was essential funding so they could make the purchase.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part V, Section D, Line 8: Distributions To Attentive Supported Organizations
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt03164323
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt03122271
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt063240
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt072882
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt03101083
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt03049389
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt03164323
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt03122271
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt0110751
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt0109279
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt03164323
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt03122271
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt0110751
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt0109279
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt05
IRS990ScheduleA/SupportedOrganizationsTotalCnt05
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd11

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
2018Detailed filing. Detailed filing data is available for this year.$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
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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