Civic Intelligence

Cal Aquatics Legends

EIN 46-1125549 • 501(c)3 • Menlo Park, CA

990-N Coverage

Profile

To fund and manage the building of an aquatics center to support aquatics program at the University of California, Berkeley.

3000 Sand Hill Road Ste 3-190Menlo Park, CA 94025

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

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 2019

Asset Growth

11th percentile

-99%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

5th percentile

-97%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$4,589

Down $560,361 (-99%) from 2018

Liabilities

Down

$0

Down $558,654 (-100%) from 2018

Net Assets

Down

$4,589

Down $1,707 (-27%) from 2018

Operations
Liabilities / Revenue62nd percentileNet Margin25th percentile

Revenue

Down

$10,000

Down $383,874 (-97%) from 2018

Expenses

Down

$11,707

Down $20,138,962 (-100%) from 2018

Net Income

Up

-$1,707

Up $19,755,088 (+100%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$30M$20M$10M$0Assets 2014: $131,186Liabilities 2014: $0Net Assets 2014: $131,1862014Assets 2015: $18,004,837Liabilities 2015: $1,157,197Net Assets 2015: $16,847,6402015Assets 2016: $22,205,283Liabilities 2016: $4,064,425Net Assets 2016: $18,140,8582016Assets 2017: $19,763,091Liabilities 2017: $0Net Assets 2017: $19,763,0912017Assets 2018: $564,950Liabilities 2018: $558,654Net Assets 2018: $6,2962018Assets 2019: $4,589Liabilities 2019: $0Net Assets 2019: $4,5892019

Highlighted filing

2019

Assets$4,589
Liabilities$0
Net Assets$4,589
Open 2019 Filing

Operations Trend

Revenue Growth5th percentile

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

$30M$20M$10M$0-$10M-$20MRevenue 2014: $131,320Expenses 2014: $134Net Income 2014: $131,1862014Revenue 2015: $14,957,779Expenses 2015: $2,219Net Income 2015: $14,955,5602015Revenue 2016: $2,769,180Expenses 2016: $13,515Net Income 2016: $2,755,6652016Revenue 2017: $167,798Expenses 2017: $8,012Net Income 2017: $159,7862017Revenue 2018: $393,874Expenses 2018: $20,150,669Net Income 2018: -$19,756,7952018Revenue 2019: $10,000Expenses 2019: $11,707Net Income 2019: -$1,7072019

Highlighted filing

2019

Revenue$10,000
Expenses$11,707
Net Income-$1,707
Open 2019 Filing

Filings

Most recent year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,589
Liabilities
$0
Net assets
$4,589
Revenue
$10,000
Expenses
$11,707
Net income
-$1,707
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$0.01$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.56$0.01$0.39$20.2$19.8
2017Detailed filing. Detailed filing data is available for this year.$19.8$0.00$19.8$0.17$0.01$0.16
2016Detailed filing. Detailed filing data is available for this year.$22.2$4.06$18.1$2.77$0.01$2.76
2015Detailed filing. Detailed filing data is available for this year.$18.0$1.16$16.8$15.0$0.00$15.0
2014Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.13$0.00$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 17, 2020
Return Version
2019v5.0
Gross Receipts
$10,000
Mission and Program Overview

Mission

To fund and manage the building of an aquatics center to support aquatics program at the University of California, Berkeley.

Program Services

DescriptionGrantsExpenses
The organization completed its primary program in 2018, and gifted the completed project to the University of California on May 7, 2018. The entity is in the process of winding down activities for 2019.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Warren E Spieker JrPresident-$0--
Peter SchnuggTreasurer-$0--
Alicia RowellSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Cal Aquatics Legends
EIN
46-1125549
Phone
6508545600
Address
3000 Sand Hill Road Ste 3-190, Menlo Park, CA 94025

Signing Officer

Name
Warren E Spieker Jr
Title
President
Signed
2020-06-17
Discuss with paid preparer
Yes

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Mengdi Tang CPA
Phone
5108352727
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $150”

Other Expenses.1

“Bad debt $8982”

Other Assets.1006

“Pledges and Grants Receivable - Beginning $8982 Pledges and Grants Receivable - Ending $0”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $558654 Payable to Officers, Directors, Etc. - Ending $0”

Form 990 - Part IX Statement of Functional Expense

“In-kind office space and administrative services was provided by the Board President. In-kind fundraising services was provided by the University of California, Berkeley. Board members serve without compensation.”

Raw XML Appendix146 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Warren E Spieker Jr
IRS990EZ/BooksInCareOfDetail/PhoneNum06508545600
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03000 Sand Hill Road Ste 3-190
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Menlo Park
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094025
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0555968
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04589
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010000
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1707
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02575
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0564950
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04589
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt010000
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06296
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04589
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06296
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04589
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Warren E Spieker Jr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Peter Schnugg
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Alicia Rowell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08982
IRS990EZ/OtherExpensesTotalAmt09132
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To fund and manage the building of an aquatics center to support aquatics program at the University of California, Berkeley.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The organization completed its primary program in 2018, and gifted the completed project to the University of California on May 7, 2018. The entity is in the process of winding down activities for 2019.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0558654
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt011707
IRS990EZ/TotalRevenueAmt010000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0394337
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0167646
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02764568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt014957769
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt018294320
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0152
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05551
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05713
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98500
IRS990ScheduleA/PublicSupportPY170Pct00.98540
IRS990ScheduleA/PublicSupportTotal170Amt018026322
IRS990ScheduleA/SubstantialContributorsTotAmt0267998
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0394337
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0167646
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02764568
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt014957769
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt018294320
IRS990ScheduleA/TotalSupportAmt018300033
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ExplanationTxt0Office Expenses $150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bad debt $8982
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Pledges and Grants Receivable - Beginning $8982 Pledges and Grants Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Payable to Officers, Directors, Etc. - Beginning $558654 Payable to Officers, Directors, Etc. - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4In-kind office space and administrative services was provided by the Board President. In-kind fundraising services was provided by the University of California, Berkeley. Board members serve without compensation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Assets.1006
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1006
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 - Part IX Statement of Functional Expense
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Warren E Spieker Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cal Aquatics Legends
ReturnHeader/Filer/BusinessNameControlTxt0CALA
ReturnHeader/Filer/EIN0461125549
ReturnHeader/Filer/PhoneNum06508545600
ReturnHeader/Filer/USAddress/AddressLine1Txt03000 Sand Hill Road Ste 3-190
ReturnHeader/Filer/USAddress/CityNm0Menlo Park
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094025
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Crosby & Kaneda CPAs LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01970 Broadway STE 930
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094612
ReturnHeader/PreparerPersonGrp/PhoneNum05108352727
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mengdi Tang CPA
ReturnHeader/ReturnTs02020-06-17T15:14:19-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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