Civic Intelligence

Emerald Aquatics Inc.

990EZ • Fiscal year 2016 • EIN 91-1806360

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 19, 2017

Organization Profilewww.emeraldaquatics.com
PO Box 42056Eugene, OR 97404

(541) 556-2544

Siviq Scores

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

Liabilities / Assets

89th percentile

0.47x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.14x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

52nd percentile

4.0%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets89th percentile

Assets

Flat

$25,924

Flat from 2016

Net Assets

$13,612

No earlier filing loaded for comparison.

Liabilities

Flat

$12,312

Flat from 2016

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin52nd percentile

Revenue

Flat

$86,814

Flat from 2016

Expenses

Flat

$83,348

Flat from 2016

Net Income

Flat

$3,466

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$80K$60K$40K$20K$0Assets 2010: $33,557Liabilities 2010: $25,262Net Assets 2010: $8,2952010Assets 2011: $27,847Liabilities 2011: $13,470Net Assets 2011: $14,3772011Assets 2012: $25,923Liabilities 2012: $18,933Net Assets 2012: $6,9902012Assets 2013: $26,787Liabilities 2013: $5,5472013Assets 2014: $18,841Liabilities 2014: $8,234Net Assets 2014: $10,6072014Assets 2015: $22,373Liabilities 2015: $12,227Net Assets 2015: $10,1462015Assets 2016: $25,924Liabilities 2016: $12,312Net Assets 2016: $13,6122016Assets 2016: $25,924Liabilities 2016: $12,3122016Assets 2017: $10,649Liabilities 2017: $5,5032017Assets 2018: $30,634Liabilities 2018: $5,543Net Assets 2018: $25,0912018Assets 2019: $33,459Liabilities 2019: $02019Assets 2020: $50,848Liabilities 2020: $0Net Assets 2020: $50,8482020Assets 2021: $67,431Liabilities 2021: $6,394Net Assets 2021: $61,0372021Assets 2022: $63,685Liabilities 2022: $4,652Net Assets 2022: $59,0332022Assets 2023: $66,543Liabilities 2023: $3,0412023

Highlighted filing

2016

Assets$25,924
Liabilities$12,312
Net Assets$13,612
Open 2016 Filing

Operations Trend

Revenue Growth80th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $86,069Expenses 2010: $82,481Net Income 2010: $3,5882010Revenue 2011: $78,200Expenses 2011: $72,118Net Income 2011: $6,0822011Revenue 2012: $85,449Expenses 2012: $92,836Net Income 2012: -$7,3872012Revenue 2013: $90,672Expenses 2013: $76,422Net Income 2013: $14,2502013Revenue 2014: $90,651Expenses 2014: $87,937Net Income 2014: $2,7142014Revenue 2015: $65,861Expenses 2015: $64,581Net Income 2015: $1,2802015Revenue 2016: $86,814Expenses 2016: $83,348Net Income 2016: $3,4662016Revenue 2016: $86,814Expenses 2016: $83,348Net Income 2016: $3,4662016Revenue 2017: $81,801Expenses 2017: $92,716Net Income 2017: -$10,9152017Revenue 2018: $113,084Expenses 2018: $93,139Net Income 2018: $19,9452018Revenue 2019: $106,894Expenses 2019: $102,710Net Income 2019: $4,1842019Revenue 2020: $75,060Expenses 2020: $57,671Net Income 2020: $17,3892020Revenue 2021: $102,947Expenses 2021: $96,784Net Income 2021: $6,1632021Revenue 2022: $96,079Expenses 2022: $98,083Net Income 2022: -$2,0042022Revenue 2023: $93,167Expenses 2023: $102,071Net Income 2023: -$8,9042023

Highlighted filing

2016

Revenue$86,814
Expenses$83,348
Net Income$3,466
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 19, 2017
Return Version
2016v3.0
Gross Receipts
$86,814
Mission and Program Overview

Mission

Provide competitive swim coaching and swim meets for aprox. 200 members

Program Services

DescriptionGrantsExpenses
Providing competitive swim coaching and swim meets for approx. 200 members.$86,814$83,348
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David FryefieldPresidentPT$0--
Todd LipkinTreasurerPT$0--
Carolyn DemarcoSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Emerald Aquatics Inc
EIN
91-1806360
Address
PO Box 42056, Eugene, OR 97404

Signing Officer

Name
Todd Lipkin
Title
Treasurer
Phone
5415562544
Signed
2017-06-19
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Storage unit rental, reimbursement to members, license, swim gear, coaches expenses, USAS registration fees, meet entries, dues & subscriptions, club insurance, awards, bank service charges, bad debt expense.”

Form 990-EZ, Part II, Line 24

“Change in receivables and payables”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Accounts Payable;5009|Payroll Liabilities;7303^Total;12312^”

Raw XML Appendix163 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Todd Lipkin
IRS990EZ/BooksInCareOfDetail/PhoneNum05415562544
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 42056
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Eugene
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097404
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018732
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022210
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt011417
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt03466
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt022373
IRS990EZ/Form990TotalAssetsGrp/EOYAmt025924
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt086814
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt065964
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010146
IRS990EZ/NetAssetsOrFundBalancesEOYAmt013612
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010146
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt013612
IRS990EZ/OccupancyRentUtltsAndMaintAmt021001
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0David Fryefield
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Todd Lipkin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Carolyn Demarco
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03641
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03714
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt026616
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE COMPETITIVE SWIM COACHING AND SWIM MEETS FOR APROX. 200 MEMBERS
IRS990EZ/PrintingPublicationsPostageAmt0193
IRS990EZ/ProgramServiceRevenueAmt09433
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Providing competitive swim coaching and swim meets for approx. 200 members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt086814
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt083348
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt035538
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012227
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012312
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt083348
IRS990EZ/TotalProgramServiceExpensesAmt083348
IRS990EZ/TotalRevenueAmt086814
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.emeraldaquatics.com
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt077381
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt057739
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt081914
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt084516
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt068568
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0370118
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt09433
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08122
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt08737
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016881
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt049328
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0419446
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt086814
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt065861
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt090651
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt090671
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt085449
IRS990ScheduleA/Total509Grp/TotalAmt0419446
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt086814
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt065861
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt090651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt090671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt085449
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0419446
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Storage unit rental, reimbursement to members, license, swim gear, coaches expenses, USAS registration fees, meet entries, dues & subscriptions, club insurance, awards, bank service charges, bad debt expense.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Change in receivables and payables
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Accounts Payable;5009|Payroll Liabilities;7303^Total;12312^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReasonableCauseExplanation/ExplanationTxt0Organization was implementing QuickBooks Online accounting system to more accurately track revenue and expenses and was developing accurate 2016 records to make transition.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Todd Lipkin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05415562544
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD AQUATICS INC
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0911806360
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 42056
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097404
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.122.253.122
ReturnHeader/ReturnTs02017-06-19T13:24:56-07:00
ReturnHeader/ReturnTypeCd0990EZ
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 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,924
Liabilities
$12,312
Net assets
$13,612
Revenue
$86,814
Expenses
$83,348
Net income
$3,466
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.67$0.03$0.93$1.02$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.64$0.05$0.59$0.96$0.98$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.06$0.61$1.03$0.97$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.00$0.51$0.75$0.58$0.17
2019Summary only. Only limited summary data is available for this year.$0.33$0.00$1.07$1.03$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.06$0.25$1.13$0.93$0.20
2017Summary only. Only limited summary data is available for this year.$0.11$0.06$0.82$0.93$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.12$0.14$0.87$0.83$0.03
2016Summary only. Only limited summary data is available for this year.$0.26$0.12$0.87$0.83$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.12$0.10$0.66$0.65$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.08$0.11$0.91$0.88$0.03
2013Summary only. Only limited summary data is available for this year.$0.27$0.06$0.91$0.76$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.19$0.07$0.85$0.93$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.13$0.14$0.78$0.72$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.25$0.08$0.86$0.82$0.04