Civic Intelligence

Emerald Aquatics Inc.

990EZ • Fiscal year 2023 • EIN 91-1806360

Jan 01, 2023 to Dec 31, 2023 • Filed on May 12, 2024

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

(541) 516-0119

Siviq Scores

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

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.03x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

28th percentile

-9.6%

Higher net margin than 28% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

56th percentile

4.5%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

40th percentile

-3.0%

Faster revenue growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets75th percentile

Assets

Flat

$66,543

Flat from 2023

Net Assets

$63,502

No earlier filing loaded for comparison.

Liabilities

Flat

$3,041

Flat from 2023

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin28th percentile

Revenue

Flat

$93,167

Flat from 2023

Expenses

Flat

$102,071

Flat from 2023

Net Income

Flat

-$8,904

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth56th 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: $5,5032017Assets 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: $3,041Net Assets 2023: $63,5022023Assets 2023: $66,543Liabilities 2023: $3,0412023

Highlighted filing

2023

Assets$66,543
Liabilities$3,041
Net Assets$63,502
Open 2023 Filing

Operations Trend

Revenue Growth40th 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 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: -$8,9042023Revenue 2023: $93,167Expenses 2023: $102,071Net Income 2023: -$8,9042023

Highlighted filing

2023

Revenue$93,167
Expenses$102,071
Net Income-$8,904
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 12, 2024
Return Version
2023v5.0
Gross Receipts
$93,167
Mission and Program Overview

Mission

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

Provide competitive swim coaching and swim meets for aprox. 50 members

Program Services

DescriptionGrantsExpenses
Providing competitive swim coaching and swim meets for approx. 200 members.$0$0
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura LayPresident-$0--
Amy GeskeTreasurer-$0--
Robyn Hagg-DickensSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Emerald Aquatics Inc
EIN
91-1806360
Phone
5415160119
Address
PO Box 42056, Eugene, OR 97404

Signing Officer

Name
Laura Lay
Title
President
Phone
5415160119
Signed
2024-05-12
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Awards for Swimmers;244|Background Checks;74|Check Processing Fees;2|Club Insurance;770|Coach Travel;2201|Fundraising Supplies;577|Licensing;50|Meet Entry Fees;6840|Office Supplies;45|Software;100|Registration Fees;773|Swim Gear;701|Taxes 990 Form;91|Team Supplies;1639|Training;358^Total;14465^”

Form 990-EZ, Part I, Line 20

“entries entered to correct inaccuracies in previous records, like bank accounts that no longer exist and negative balances that were wrong and carried forward for many years”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^AP;3040|Roth;53|Workers Comp;-52^Total;3041^”

Raw XML Appendix169 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
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IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Number Nerd Accounting
IRS990EZ/BooksInCareOfDetail/PhoneNum05415160119
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 7543
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Springfield
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097475
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt063685
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt066543
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt09841
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-8904
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IRS990EZ/FiledScheduleAInd01
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt066543
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt093167
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
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IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt07419
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt059033
IRS990EZ/NetAssetsOrFundBalancesEOYAmt063502
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt059033
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt063502
IRS990EZ/OccupancyRentUtltsAndMaintAmt042879
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
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/PersonNm0Laura Lay
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Amy Geske
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Robyn Hagg-Dickens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt013373
IRS990EZ/OtherExpensesTotalAmt014465
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE COMPETITIVE SWIM COACHING AND SWIM MEETS FOR APROX. 50 MEMBERS
IRS990EZ/PrintingPublicationsPostageAmt01462
IRS990EZ/ProgramServiceRevenueAmt075907
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Providing competitive swim coaching and swim meets for approx. 200 members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt040369
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt04652
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03041
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0102071
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt093167
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.emeraldaquatics.com
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt09841
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010379
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt089458
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0134746
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt083325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt085700
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt086894
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt069434
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt017435
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0342788
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0477534
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt093166
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt096079
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0102857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt078539
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0106893
IRS990ScheduleA/Total509Grp/TotalAmt0477534
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt093166
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt096079
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0102857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt078539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0106893
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0477534
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Awards for Swimmers;244|Background Checks;74|Check Processing Fees;2|Club Insurance;770|Coach Travel;2201|Fundraising Supplies;577|Licensing;50|Meet Entry Fees;6840|Office Supplies;45|Software;100|Registration Fees;773|Swim Gear;701|Taxes 990 Form;91|Team Supplies;1639|Training;358^Total;14465^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1entries entered to correct inaccuracies in previous records, like bank accounts that no longer exist and negative balances that were wrong and carried forward for many years
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^AP;3040|Roth;53|Workers Comp;-52^Total;3041^
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 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Laura Lay
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05415160119
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD AQUATICS INC
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0911806360
ReturnHeader/Filer/PhoneNum05415160119
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 42056
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097404
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02024-05-12T12:56:48-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Laura
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Lay
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$66,543
Liabilities
$3,041
Net assets
$63,502
Revenue
$93,167
Expenses
$102,071
Net income
-$8,904
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.03$0.64$0.93$1.02$0.09
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
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