Civic Intelligence

Cal Aquatics Legends

990 • Fiscal year 2018 • EIN 46-1125549

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 15, 2019

Organization ProfileN/A
3000 Sand Hill Road Ste 3-190Menlo Park, CA 94025

(650) 854-5600

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.99x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

1.42x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

1st percentile

-5016%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

1st percentile

-97%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

95th percentile

135%

Faster revenue growth than 95% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$564,950

Down $19,198,141 (-97%) from 2017

Net Assets

Down

$6,296

Down $19,756,795 (-100%) from 2017

Liabilities

Up

$558,654

Up $558,654 from 2017

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin1st percentile

Revenue

Up

$393,874

Up $226,076 (+135%) from 2017

Expenses

Up

$20,150,669

Up $20,142,657 (+251406%) from 2017

Net Income

Down

-$19,756,795

Down $19,916,581 (-12465%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth1st 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

2018

Assets$564,950
Liabilities$558,654
Net Assets$6,296
Open 2018 Filing

Operations Trend

Revenue Growth95th 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

2018

Revenue$393,874
Expenses$20,150,669
Net Income-$19,756,795
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 15, 2019
Return Version
2018v3.1
Gross Receipts
$493,236
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-$558,654-
Cash and Non-Interest-Bearing Accounts$95,349$555,968▲ $460,619
Pledges and Grants Receivable$13,982$8,982▼ $5,000
Savings and Temporary Cash Investments-$0-
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-
Other Assets Total$19,653,760$0▼ $19,653,760
Total Assets$19,763,091$564,950▼ $19,198,141
Liabilities
Total Liabilities$0$558,654▲ $558,654
Net Assets / Fund Balance
Temporarily Rstr Net Assets$19,763,091$6,296▼ $19,756,795
Total Net Assets Fund Balance$19,763,091$6,296▼ $19,756,795
Total Liabilities and Net Assets / Fund Balance$19,763,091$564,950▼ $19,198,141
Compensation and Service Providers
Top Officer Pay50th 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$558,654
Revenue and Support

Revenue Composition

Contributions and Grants
$394,337
Program Service Revenue
$0
Investment Income
$-463
Other Revenue
$0
All Other Contributions
$394,337
Change in Net Assets
$-19,756,795

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 Traded6$99,362Fair Market Value (FMV)
Total Noncash Contributions6$99,362-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$20,148,799
Other Expenses$1,870
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$20,148,799--$20,148,799
Fees for Services Accounting-$1,800-$1,800
Fees for Services Legal-$50-$50
Other Expenses-$20-$20
Total Functional Expenses$20,148,799$1,870$0$20,150,669
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Regents - Univ of CaliforniaOakland, CA501c3Support UCB aquatics program$0
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-$558,654-
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
6508545600
Address
3000 Sand Hill Road Ste 3-190, Menlo Park, CA 94025

Signing Officer

Name
Warren E Spieker Jr
Title
President
Signed
2019-10-15
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
Mengdi Tang CPA
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.”

Raw XML Appendix396 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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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094607
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Book
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization's exclusive purpose was to fund and manage the construction of the UC Berkeley pool. The organization worked closely with the school in overseeing and monitoring the costs of the project.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0558654
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Constr.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0558654
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0W Speiker Jr
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The organization owed Board President Warren E. Spieker, Jr. $558,654 for construction costs he incurred on behalf of the organization as of fiscal year end December 31, 2018.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt0558654
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt06
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt099362
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt019763091
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt06296
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt019763091
IRS990/TotalAssetsEOYAmt0564950
IRS990/TotalAssetsGrp/BOYAmt019763091
IRS990/TotalAssetsGrp/EOYAmt0564950
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0394337
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01870
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020148799
IRS990/TotalFunctionalExpensesGrp/TotalAmt020150669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0558654
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0558654
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019763091
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06296
IRS990/TotalProgramServiceExpensesAmt020148799
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-463
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0393874
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019763091
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0564950
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03000 Sand Hill Road Ste 3-190
IRS990/USAddress/CityNm0Menlo Park
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094025
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Warren E Spieker Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-15
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/ReturnTs02019-10-15T12:08:08-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$564,950
Liabilities
$558,654
Net assets
$6,296
Revenue
$393,874
Expenses
$20,150,669
Net income
-$19,756,795
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