Civic Intelligence

La Jolla Aquatic Complex Foundation

990 • Fiscal year 2020 • EIN 33-0897084

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 11, 2021

Organization ProfileWWW.COGGANAQUATICS.ORG/FOUNDATION
800 Nautilus StLA Jolla, CA 92037

(858) 456-0945

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

94th percentile

65%

Higher net margin than 94% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

94th percentile

125%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

92nd percentile

89%

Faster revenue growth than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$2,396,120

Up $1,332,796 (+125%) from 2019

Net Assets

Up

$2,389,946

Up $1,326,622 (+125%) from 2019

Liabilities

Up

$6,174

Up $6,174 from 2019

Revenue And Expenses
Liabilities / Revenue18th percentileNet Margin94th percentile

Revenue

Up

$2,023,705

Up $952,047 (+89%) from 2019

Expenses

Down

$717,207

Down $131,981 (-16%) from 2019

Net Income

Up

$1,306,498

Up $1,084,028 (+487%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$6.0M$4.0M$2.0M$0Assets 2015: $834,564Liabilities 2015: $568Net Assets 2015: $833,9962015Assets 2016: $1,074,288Liabilities 2016: $568Net Assets 2016: $1,073,7202016Assets 2017: $895,564Liabilities 2017: $0Net Assets 2017: $895,5642017Assets 2018: $839,564Liabilities 2018: $6,677Net Assets 2018: $832,8872018Assets 2019: $1,063,324Liabilities 2019: $0Net Assets 2019: $1,063,3242019Assets 2020: $2,396,120Liabilities 2020: $6,174Net Assets 2020: $2,389,9462020Assets 2021: $3,084,900Liabilities 2021: $2,784Net Assets 2021: $3,082,1162021Assets 2022: $4,239,346Liabilities 2022: $2,880Net Assets 2022: $4,236,4662022Assets 2023: $4,653,610Liabilities 2023: $0Net Assets 2023: $4,653,6102023Assets 2024: $4,651,327Liabilities 2024: $0Net Assets 2024: $4,651,3272024

Highlighted filing

2020

Assets$2,396,120
Liabilities$6,174
Net Assets$2,389,946
Open 2020 Filing

Operations Trend

Revenue Growth92nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $739,618Expenses 2015: $766,056Net Income 2015: -$26,4382015Revenue 2016: $968,233Expenses 2016: $734,956Net Income 2016: $233,2772016Revenue 2017: $767,841Expenses 2017: $942,868Net Income 2017: -$175,0272017Revenue 2018: $828,774Expenses 2018: $887,411Net Income 2018: -$58,6372018Revenue 2019: $1,071,658Expenses 2019: $849,188Net Income 2019: $222,4702019Revenue 2020: $2,023,705Expenses 2020: $717,207Net Income 2020: $1,306,4982020Revenue 2021: $1,663,716Expenses 2021: $950,458Net Income 2021: $713,2582021Revenue 2022: $2,330,944Expenses 2022: $1,161,559Net Income 2022: $1,169,3852022Revenue 2023: $1,389,334Expenses 2023: $971,690Net Income 2023: $417,6442023Revenue 2024: $1,420,034Expenses 2024: $1,360,156Net Income 2024: $59,8782024

Highlighted filing

2020

Revenue$2,023,705
Expenses$717,207
Net Income$1,306,498
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 11, 2021
Return Version
2020v4.0
Gross Receipts
$2,608,705
Mission and Program Overview

Mission

Mission is to raise funds to help cover the aquatic complex's annual operating deficit and grow both the capital reserve fund for major maintenance expenditures and the endowment funds

Mission is to raise funds to help cover the aquatic complex's annual operating expenses and grow both the capital reserve fund for major maintenance expenditures and the endowment funds

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,063,324$2,389,946▲ $1,326,622
Savings and Temporary Cash Investments$1,047,646$2,365,710▲ $1,318,064
Land, Buildings, and Equipment, Net$15,678$14,110▼ $1,568
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,063,324$2,396,120▲ $1,332,796
Other Assets Total-$16,300-
Liabilities
Other Liabilities-$6,174-
Total Liabilities$0$6,174▲ $6,174
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,063,324$2,389,946▲ $1,326,622
Total Liabilities and Net Assets / Fund Balance$1,063,324$2,396,120▲ $1,332,796

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,110$8,530$22,640
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Chris DommersPresident
Claire ForrestDirector
Erin WyerDirector
Grant LebeauDirector
Greg OlsonDirector
Jason BrownDirector
Joe CavaiolaDirector
Masis KevorkianDirector
Rich KellerDirector
Steven LangleyDirector
Phil DickinsonSecretary
Daniel PearlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,311,531
Program Service Revenue
$696,394
Investment Income
$15,280
Other Revenue
$500
All Other Contributions
$1,219,750
Change in Net Assets
$1,306,498

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,023,705
Revenue Not Reported on Form 990
$4,148
Total Revenue per Audited Statements
$2,027,853
Total Revenue per Form 990
$2,023,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$385,868
Other Expenses$331,339
Total Fundraising Expense$37,765
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$340,416--$340,416
Payroll Taxes$34,685--$34,685
Fees for Services Other--$34,605$34,605
Insurance$19,743$7,816-$27,559
All Other Expenses$19,603--$19,603
Other Expenses$18,164--$18,164
Information Technology$17,428--$17,428
Other Employee Benefits$10,767--$10,767
Advertising$90-$3,160$3,250
Office Expenses$2,296--$2,296
Fees for Services Accounting-$1,750-$1,750
Depreciation Depletion$1,568--$1,568
Fees for Services Legal-$1,046-$1,046
Total Functional Expenses$668,830$10,612$37,765$717,207

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$794,752
Expenses per Audited Statements$717,207
Total Expenses per Form 990$717,207
Expenses Not Reported on Form 990$77,545
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$500
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liability$6,174
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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 11B: Form 990 Review Process

“No review was or will be conducted.”

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

“No documents available to the public.”

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 Ava

“No other documents available to the public”

Filing and Contact Details

Filer

Filer Name
La Jolla Aquatic Complex Foundation
EIN
33-0897084
Phone
8584560945
Address
800 NAUTILUS ST, LA JOLLA, CA 92037

Signing Officer

Name
Daniel Pearl
Title
Treasurer
Signed
2021-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Pearl
Formed
1999
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
71

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
Preparer
Jill Branch
Phone
6192947200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Foundation is a public charity and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Foundation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Foundation is not a private Foundation.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“ACCRUALS $4148”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Accruals $1674 depreciation difference $75871”

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IRS990/OtherExpensesGrp/Desc2CHEMICALS
IRS990/OtherExpensesGrp/Desc3BANK & CREDIT CARD FEES
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IRS990/OtherExpensesGrp/ProgramServicesAmt140984
IRS990/OtherExpensesGrp/ProgramServicesAmt229278
IRS990/OtherExpensesGrp/ProgramServicesAmt318164
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0DANIEL PEARL
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01306498
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0696394
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0250000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt050000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01500000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0311531
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0272000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt022965
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0222425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0901012
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt015280
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt022181
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010597
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06451
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09419
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt063928
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0696394
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0774776
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0744701
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0732256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0736389
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03684516
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0755221
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0958814
IRS990ScheduleA/Total509Grp/TotalAmt04585528
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0828774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0767841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0968233
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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,396,120
Liabilities
$6,174
Net assets
$2,389,946
Revenue
$2,023,705
Expenses
$717,207
Net income
$1,306,498
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$0.00$4.65$1.42$1.36$0.06
2023Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$1.39$0.97$0.42
2022Detailed filing. Detailed filing data is available for this year.$4.24$0.00$4.24$2.33$1.16$1.17
2021Detailed filing. Detailed filing data is available for this year.$3.08$0.00$3.08$1.66$0.95$0.71
2020Detailed filing. Detailed filing data is available for this year.$2.40$0.01$2.39$2.02$0.72$1.31
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$1.07$0.85$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$0.83$0.89$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.77$0.94$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.97$0.73$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.74$0.77$0.03