Civic Intelligence

Cal Aquatics Legends

990 • Fiscal year 2016 • EIN 46-1125549

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 23, 2017

Organization ProfileN/A
2180 Sand Hill Road Ste 100Menlo Park, CA 94025

(650) 234-1300

Siviq Scores

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

Liabilities / Assets

45th percentile

0.18x

Higher debt load relative to assets than 45% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

1.47x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

87th percentile

23%

Faster asset growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-81%

Faster revenue growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$22,205,283

Up $4,200,446 (+23%) from 2015

Net Assets

Up

$18,140,858

Up $1,293,218 (+7.7%) from 2015

Liabilities

Up

$4,064,425

Up $2,907,228 (+251%) from 2015

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin99th percentile

Revenue

Down

$2,769,180

Down $12,188,599 (-81%) from 2015

Expenses

Up

$13,515

Up $11,296 (+509%) from 2015

Net Income

Down

$2,755,665

Down $12,199,895 (-82%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$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

2016

Assets$22,205,283
Liabilities$4,064,425
Net Assets$18,140,858
Open 2016 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$2,769,180
Expenses$13,515
Net Income$2,755,665
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 23, 2017
Return Version
2016v3.0
Gross Receipts
$3,000,795
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$10,416,450$3,125,872▼ $7,290,578
Loans From Officers Directors-$1,462,447-
Savings and Temporary Cash Investments-$581,373-
Pledges and Grants Receivable$474,939$210,291▼ $264,648
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$18,004,837$22,205,283▲ $4,200,446
Other Assets Total$7,113,448$18,287,747▲ $11,174,299
Liabilities
Accounts Payable and Accrued Expenses$1,157,197$2,601,978▲ $1,444,781
Total Liabilities$1,157,197$4,064,425▲ $2,907,228
Net Assets / Fund Balance
Temporarily Rstr Net Assets$16,847,640$18,140,858▲ $1,293,218
Total Net Assets Fund Balance$16,847,640$18,140,858▲ $1,293,218
Total Liabilities and Net Assets / Fund Balance$18,004,837$22,205,283▲ $4,200,446

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$18,287,747--
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Warren E Spieker JrPresident
Alicia RowellSecretary
Peter SchnuggTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Vance Brown IncGeneral Contractor3197 Park Blvd, Palo Alto, CA 94306$9,158,009
ELS Architecture & Urban DesignArchitect2040 Addison St, Berkeley, CA 94704$204,376
Revenue and Support

Revenue Composition

Contributions and Grants
$2,764,568
Program Service Revenue
$0
Investment Income
$4,612
Other Revenue
$0
All Other Contributions
$2,764,568
Change in Net Assets
$2,755,665

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded9$231,615Fair Market Value (FMV)
Total Noncash Contributions9$231,615-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,769,180
Total Revenue per Audited Statements
$2,769,180
Total Revenue per Form 990
$2,769,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,515
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$13,150-$13,150
Fees for Services Legal-$345-$345
Other Expenses-$20-$20
Total Functional Expenses$0$13,515$0$13,515

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,515
Total Expenses per Audited Statements$13,515
Total Expenses per Form 990$13,515
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
Loans from Officers, Directors, Trustees, and Key Employees-$1,462,447-
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
Yes
Audit committee
Yes
Backup withholding compliance
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

“A copy of the Form 990 is provided to each officer and director prior to its filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews of the Conflict of Interest Policy shall be conducted. When conducting the periodic reviews, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.”

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

“The governing documents, policies and financial statements are available for review upon request.”

Filing and Contact Details

Filer

Filer Name
Cal Aquatics Legends
EIN
46-1125549
Phone
6502341300
Address
2180 Sand Hill Road Ste 100, Menlo Park, CA 94025

Signing Officer

Name
Warren E Spieker Jr
Title
President
Signed
2017-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Warren E Spieker Jr
Formed
2012
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
3

Preparer

Firm
Crosby & Kaneda CPAs
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
Supplemental Narrative

Additional Explanations

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.”

Form 990- Part XI Reconciliation of Net Assets, line 8

“Upon audit of financial statements for fiscal year ended December 31, 2016 by an independent accountant, prior year adjustments were made to account for accrued payables related to construction-in-progress.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has evaluated its current tax positions as of December 31, 2016 and is not aware of any significant uncertain tax positions for which a reserve would be necessary.”

Raw XML Appendix398 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.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014957769
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0131553
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017853890
IRS990ScheduleA/TotalSupportAmt017859451
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt013515
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt018287747
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Capital Project
IRS990ScheduleD/RevenueSubtotalAmt02769180
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has evaluated its current tax positions as of December 31, 2016 and is not aware of any significant uncertain tax positions for which a reserve would be necessary.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueOtherAssetsAmt018287747
IRS990ScheduleD/TotalExpensesPerForm990Amt013515
IRS990ScheduleD/TotalRevenuePerForm990Amt02769180
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02769180
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013515
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt01462447
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Bldg costs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt01462447
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0W Spieker Jr
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Board
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The organization owed Board President Warren E. Spieker, Jr. $1,462,447 for construction costs he incurred on behalf of the organization as of fiscal year end December 31, 2016.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt01462447
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt09
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0231615
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the Form 990 is provided to each officer and director prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews of the Conflict of Interest Policy shall be conducted. When conducting the periodic reviews, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents, policies and financial statements are available for review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In-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/ExplanationTxt4Upon audit of financial statements for fiscal year ended December 31, 2016 by an independent accountant, prior year adjustments were made to account for accrued payables related to construction-in-progress.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 - Part IX Statement of Functional Expense
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990- Part XI Reconciliation of Net Assets, line 8
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt016847640
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt018140858
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt018004837
IRS990/TotalAssetsEOYAmt022205283
IRS990/TotalAssetsGrp/BOYAmt018004837
IRS990/TotalAssetsGrp/EOYAmt022205283
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02764568
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013515
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt013515
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01157197
IRS990/TotalLiabilitiesEOYAmt04064425
IRS990/TotalLiabilitiesGrp/BOYAmt01157197
IRS990/TotalLiabilitiesGrp/EOYAmt04064425
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016847640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt018140858
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04612
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02769180
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018004837
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022205283
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02180 Sand Hill Rd Ste 100
IRS990/USAddress/CityNm0Menlo Park
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094025
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Warren E Spieker Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cal Aquatics Legends
ReturnHeader/Filer/BusinessNameControlTxt0CALA
ReturnHeader/Filer/EIN0461125549
ReturnHeader/Filer/PhoneNum06502341300
ReturnHeader/Filer/USAddress/AddressLine1Txt02180 Sand Hill Road Ste 100
ReturnHeader/Filer/USAddress/CityNm0Menlo Park
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094025
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Crosby & Kaneda CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01970 Broadway STE 930
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094612
ReturnHeader/PreparerPersonGrp/PhoneNum05108352727
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Adele Kaneda
ReturnHeader/ReturnTs02017-10-23T08:40:11-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,205,283
Liabilities
$4,064,425
Net assets
$18,140,858
Revenue
$2,769,180
Expenses
$13,515
Net income
$2,755,665
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