Civic Intelligence

Spirit Level Foundation

990 • Fiscal year 2021 • EIN 33-0798749

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

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

17th percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

17th percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

3rd percentile

-99%

Higher net margin than 3% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

40th percentile

$4,670

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

26th percentile

-0.1%

Faster asset growth than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

86th percentile

89%

Faster revenue growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$3,306,097

Down $3,497 (-0.1%) from 2020

Net Assets

Down

$3,306,097

Down $3,497 (-0.1%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$322,787

Up $152,141 (+89%) from 2020

Expenses

Up

$641,514

Up $252,624 (+65%) from 2020

Net Income

Down

-$318,727

Down $100,483 (-46%) from 2020

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

2021

Assets$3,306,097
Liabilities$0
Net Assets$3,306,097

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

2021

Revenue$322,787
Expenses$641,514
Net Income-$318,727
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.1
Gross Receipts
$695,560
Mission and Program Overview

Mission

Grants to churches

Grants to churches in Southern California

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,231,301$3,299,994▲ $68,693
Savings and Temporary Cash Investments$78,293$6,103▼ $72,190
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$3,309,594$3,306,097▼ $3,497
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,309,594$3,306,097▼ $3,497
Total Net Assets Fund Balance$3,309,594$3,306,097▼ $3,497
Total Liabilities and Net Assets / Fund Balance$3,309,594$3,306,097▼ $3,497
Compensation and Service Providers

Employees

NameTitleBaseTotal
Colleen GarrettSecretary$4,670$4,670

Board Members and Trustees

NameTitle
Everett HowePresident
James GrantVice President
Betty BallDirector
George KauffmanDirector
Lisa ShafferDirector
M Suzanne HessDirector
Susan HardingDirector
Lawrence E HessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$0
Investment Income
$272,787
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$-318,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$605,690
Other Expenses$31,154
Salaries, Compensation, and Employee Benefits$4,670
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$605,690--$605,690
Fees for Service Investment Mgmnt Fees-$20,419-$20,419
Fees for Services Legal-$5,000-$5,000
Current Officers, Directors, Trustees, and Key Employees-$4,670-$4,670
Fees for Services Accounting-$2,947-$2,947
Fees for Services Other-$2,500-$2,500
Other Expenses-$288-$288
Total Functional Expenses$605,690$35,824$0$641,514
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
UU Fellowship Of San DieguitoSolana Beach, CA-Essential Support$111,000
First UU Church of San DiegoSan Diego, CA-Essential & Intern Minister Need$62,800
Orange Coast UU ChurchCosta Mesa, CA-Essential Fund for New Sanctuary$59,500
Pacific Uu ChurchRancho Palos, CA-Essential Support$59,000
Chalice UU FellowshipNewbury Park, CA-Essential Support$51,000
Neighborhood UU ChurchPasadena, CA-Essential Support$41,000
UU Church Of Long BeachLong Beach, CA-Essential Support$31,540
UU Church Of The DesertRancho Mirage, CA-Essential Support$24,400
UU Church Of VenturaVentura, CA-Essential and Vote Support$20,700
Summit UU FellowshipSantee, CA-Essential Support$18,900
UU Comm Church Of Sta MonicaSanta Monica, CA-Essential and Vote Support$14,200
UU Of Santa Clarita ValleySanta Clarita, CA-Essential Support$13,750
Tapestry a UU CongregationLake Forest, CA-Essential Support$12,200
Throop UU ChurchPasadena, CA-Essential and Vote Support$12,000
Emerson UU ChurchCanoga Park, CA-Essential Support$11,300
UU Church Of Studio CityStudio City, CA-Essential Support$9,300
Chalice UU CongregationEscondido, CA-Essential, Vote & Bldg Support$8,500
First Unitarian Church Of LALos Angeles, CA-Essential Support$8,000
Monte Vista UU CongregationMontclair, CA-Essential Support$8,000
Palomar UU FellowshipVista, CA-Essential Support$7,600
UU Congregation of FullertonFullerton, CA-Essential Support$7,000
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 35% controlled entity
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
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

Board members will review the return before it is filed.

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

The corporation shall have available for public inspection at its principal office acopy of its three most recent annual exempt organization information returns and acopy 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
Lawrence E Hess
Title
President
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
West Rhode & Roberts
Address
2741 4th Ave, San Diego, CA 92103
Preparer
Christopher M Roberts
Phone
6196155380
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IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt014833
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Articles of Incorporation indicate the purpose of the corporation is to make grants and distributions and to conduct permissable activities exclusively for the benefit of, to perform functions of, or to carry out the qualified charitable, religious, scientific, literary or educational purposes of the First Unitarian Universalist Church of San Diego, California, a California Nonprofit Religious Corporation, and the Unitarian Universalist Association,Boston, Massachusetts, for and including its member churches and fellowships in Southern California, which organizations are nonprofit organizations described in Section 501(c)(3) of the Internal Revenue Code of 1986.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt126 UU CHURCHES IN SOUTHERN CA LISTED BELOW - TOTAL OF $249,900 COVID GRANTS FOR PROVIDING ESSENTIAL SUPPORT.1. UU Of Santa Clarita Valley2. Chalice UU Congregation 3. Chalice UU Fellowship4. Emerson UU Church5. First Unitarian Church Of Los Angeles6. First UU Church of San Diego7. Monte Vista UU Congregation8. Neighborhood UU Church Of Pasadena9. Orange Coast UU Church10. Palomar UU Fellowship11. UU Fellowship Of San Dieguito12. Summit UU Fellowship13. Tapestry, a UU Congregation14. Throop UU Church15. UU Church Of Anaheim16. UU Church Of Long Beach17. UU Church Of Riverside18. UU Church Of Santa Paula19. UU Church Of Studio City20. UU Church Of The Desert21. UU Church Of Ventura22. UU Church Of Verdugo Hills23. UU Community Church Of Santa Monica24. UU Congregation In Fullerton25. UU Fellowship Of Laguna Beach26. Pacific UU Church1.Chalice UU Fellowship - $39,000 grant. This 1st of 3 annual grants to provide 75% of the funding for multi-platform worship services & an innovative social outreach program. 2.Emerson UU Church - $5,500 grant to provide 50% of the funding for equipment upgrades re multi-platform worship services.3.First UU Church of San Diego - $20,000 for their Interim Minister program since their Minister resigned in 2021 (in lieu of the Intern Minister annual donation specified in the By Laws).4.Neighborhood Church of Pasadena - $11,000 grant to provide 50% of the funding to increase the accessibility of online services & enhance community resources online. 5.Pacific UU Church - $50,000 grant. This is the 1st of 2 annual grants providing 50% of the funding for a Multi-Cultural Director.6.Orange Coast UU Church - $50,000 was the 2nd of 5 annual $50,000 grants to provide essential funding for their new sanctuary.7.Summit UU Fellowship - $10,500 grant to provide 50% of the funding to upgrade technology re online services & add a hearing assistance system. 8.Tapestry UU Congregation - $5,000 grant to provide 40% of the funding for audio visual equipment to live-stream services.9.Throop Church - $6,000 grant to provide substantial funding for upgrading internet service & live-streaming equipment.10.UU Church of Long Beach - $19,540 grant to provide 50% of funding for live-streaming equipment & a Technical Director salary. 11.UU Church of the Desert - $20,000 grant to provide 50% of funding for upgrading audio visual equipment & outreach, including video, lyrics & images.12.UU Church of Ventura - $8,000 grant to provide 50% of funding for live streaming equipment that includes 2 cameras for multiple angles. 13.UU Fellowship of San Dieguito - $100,000 grant. This was the final two $50,000 grants of a $350,000 grant offered over 7 years toward major capital improvements. 14.UU of Santa Clarita Valley - $11,250 grant. 1st of 2 annual grants providing 75% of funds for an Intern Minister.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 1: Description Of How Supported Organizations Are Desigated
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part V, Section D, Line 5: Requested and Obtained Approvals for Set-Aside
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
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IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt02989146
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt044600
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt072279
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IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt02989146
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt0112995
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt0104620
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt026
IRS990ScheduleA/SupportedOrganizationsTotalCnt026
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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
2021Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits