Civic Intelligence

Emerald Aquatics Inc.

990EZ • Fiscal year 2017 • EIN 91-1806360

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 13, 2018

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

90th percentile

0.52x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

7th percentile

-59%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

-5.8%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets90th percentile

Assets

Flat

$10,649

Flat from 2017

Net Assets

$5,146

No earlier filing loaded for comparison.

Liabilities

Flat

$5,503

Flat from 2017

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin20th percentile

Revenue

Flat

$81,801

Flat from 2017

Expenses

Flat

$92,716

Flat from 2017

Net Income

Flat

-$10,915

Flat from 2017

Historical Trend

Balance Sheet Trend

Asset Growth7th 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: $12,3122016Assets 2017: $10,649Liabilities 2017: $5,503Net Assets 2017: $5,1462017Assets 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

2017

Assets$10,649
Liabilities$5,503
Net Assets$5,146
Open 2017 Filing

Operations Trend

Revenue Growth39th 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 2017: $81,801Expenses 2017: $92,716Net Income 2017: -$10,9152017Revenue 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

2017

Revenue$81,801
Expenses$92,716
Net Income-$10,915
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 13, 2018
Return Version
2017v2.0
Gross Receipts
$81,801
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.$81,801$92,716
Compensation and Service Providers
Top Officer Pay76th 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
2018-03-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Meet Entry Fees;8620|Travel;4518|Merchant;5328|Registration Fees;4335|Other;6127^Total;28928^”

Form 990-EZ, Part I, Line 20

“Description;Amount^Fee adjustements;2449^Total;2449^”

Form 990-EZ, Part II, Line 24

“Description;EOY Amount^Accounts Receivable;942^Total;942^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Payroll Liabilities;5503^Total;5503^”

Raw XML Appendix164 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/BOYAmt022210
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09707
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt010634
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-10915
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt025924
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010649
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt081801
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt061130
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt013612
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05146
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt013612
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05146
IRS990EZ/OccupancyRentUtltsAndMaintAmt021628
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/BOYAmt03714
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0942
IRS990EZ/OtherChangesInNetAssetsAmt02449
IRS990EZ/OtherExpensesTotalAmt028928
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE COMPETITIVE SWIM COACHING AND SWIM MEETS FOR APROX. 200 MEMBERS
IRS990EZ/PrintingPublicationsPostageAmt0238
IRS990EZ/ProgramServiceRevenueAmt010037
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Providing competitive swim coaching and swim meets for approx. 200 members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt081801
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt092716
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt041922
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012312
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05503
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt092716
IRS990EZ/TotalProgramServiceExpensesAmt092716
IRS990EZ/TotalRevenueAmt081801
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.emeraldaquatics.com
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt071764
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt077381
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt057739
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt081914
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt084516
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0373314
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt010037
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt09433
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt08122
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt08737
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt06155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt042484
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0415798
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt081801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt086814
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt065861
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt090651
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt090671
IRS990ScheduleA/Total509Grp/TotalAmt0415798
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt081801
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt086814
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt065861
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt090651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt090671
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0415798
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Meet Entry Fees;8620|Travel;4518|Merchant;5328|Registration Fees;4335|Other;6127^Total;28928^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Fee adjustements;2449^Total;2449^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Accounts Receivable;942^Total;942^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description;EOY Amount^Payroll Liabilities;5503^Total;5503^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Todd Lipkin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05415562544
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-13
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/ReturnTs02018-03-13T19:14:47-07:00
ReturnHeader/ReturnTypeCd0990EZ
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 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,649
Liabilities
$5,503
Net assets
$5,146
Revenue
$81,801
Expenses
$92,716
Net income
-$10,915
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
2017Detailed filing. Detailed filing data is available for this year.$0.11$0.06$0.05$0.82$0.93$0.11
2017Summary only. Only limited summary data is available for this year.$0.11$0.06$0.82$0.93$0.11
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