Civic Intelligence

Cal Aquatics Legends

990 • Fiscal year 2017 • EIN 46-1125549

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 17, 2018

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

4th percentile

0.00x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

4th percentile

0.00x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

99th percentile

95%

Higher net margin than 99% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

7th percentile

-11%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets4th percentile

Assets

Down

$19,763,091

Down $2,442,192 (-11%) from 2016

Net Assets

Up

$19,763,091

Up $1,622,233 (+8.9%) from 2016

Liabilities

Down

$0

Down $4,064,425 (-100%) from 2016

Revenue And Expenses
Liabilities / Revenue4th percentileNet Margin99th percentile

Revenue

Down

$167,798

Down $2,601,382 (-94%) from 2016

Expenses

Down

$8,012

Down $5,503 (-41%) from 2016

Net Income

Down

$159,786

Down $2,595,879 (-94%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2017

Assets$19,763,091
Liabilities$0
Net Assets$19,763,091
Open 2017 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

2017

Revenue$167,798
Expenses$8,012
Net Income$159,786
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 17, 2018
Return Version
2017v2.2
Gross Receipts
$167,798
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
Loans From Officers Directors$1,462,447--
Savings and Temporary Cash Investments$581,373$0▼ $581,373
Cash and Non-Interest-Bearing Accounts$3,125,872$95,349▼ $3,030,523
Pledges and Grants Receivable$210,291$13,982▼ $196,309
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$22,205,283$19,763,091▼ $2,442,192
Other Assets Total$18,287,747$19,653,760▲ $1,366,013
Liabilities
Accounts Payable and Accrued Expenses$2,601,978--
Total Liabilities$4,064,425$0▼ $4,064,425
Net Assets / Fund Balance
Temporarily Rstr Net Assets$18,140,858$19,763,091▲ $1,622,233
Total Net Assets Fund Balance$18,140,858$19,763,091▲ $1,622,233
Total Liabilities and Net Assets / Fund Balance$22,205,283$19,763,091▼ $2,442,192

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$19,653,760--
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$2,243,679
Revenue and Support

Revenue Composition

Contributions and Grants
$167,646
Program Service Revenue
$0
Investment Income
$152
Other Revenue
$0
All Other Contributions
$167,646
Change in Net Assets
$159,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,012
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-$7,850-$7,850
Fees for Services Legal-$150-$150
Other Expenses-$12-$12
Total Functional Expenses$0$8,012$0$8,012
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
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
2018-10-17
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
3
Employees
0
Volunteers
3

Preparer

Firm
Crosby & Kaneda CPAs LLP
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

“The organization reversed a 2016 tax year prior period adjustment made to Opening Net Assets, in relation to accrued payables, and restated the prior year adjustment to Construction-in-Progress.”

Raw XML Appendix349 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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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/ExplanationTxt4The organization reversed a 2016 tax year prior period adjustment made to Opening Net Assets, in relation to accrued payables, and restated the prior year adjustment 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
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ReturnHeader/BusinessOfficerGrp/PersonNm0Warren E Spieker Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cal Aquatics Legends
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01970 Broadway STE 930
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PhoneNum05108352727
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Adele Kaneda
ReturnHeader/ReturnTs02018-10-17T15:27:21-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,763,091
Liabilities
$0
Net assets
$19,763,091
Revenue
$167,798
Expenses
$8,012
Net income
$159,786
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