Civic Intelligence

Handicapped Scuba Association

EIN 95-3815266 • 501(c)3 • San Clemente, CA

Profile

To spread the joy of scuba diving to the handicapped community through teaching diving skills and organizing group dive trips.

1104 El PradoSan Clemente, CA 92672

www.hsascuba.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2021

Net Margin

19th percentile

-31%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

11th percentile

-97%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-63%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$200

Down $6,385 (-97%) from 2020

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$200

Down $6,385 (-97%) from 2020

Operations
Liabilities / RevenueScore unavailableNet Margin19th percentile

Revenue

Down

$20,500

Down $34,675 (-63%) from 2020

Expenses

Down

$26,885

Down $27,430 (-51%) from 2020

Net Income

Down

-$6,385

Down $7,245 (-842%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$15K$10K$5.0K$0Assets 2010: $5,552Liabilities 2010: $02010Assets 2011: $8,420Liabilities 2011: $02011Assets 2012: $13,987Liabilities 2012: $02012Assets 2013: $9,648Liabilities 2013: $02013Assets 2015: $17,071Net Assets 2015: $17,0712015Assets 2016: $8,454Net Assets 2016: $8,4542016Assets 2017: $5,060Net Assets 2017: $5,0602017Assets 2018: $9,301Net Assets 2018: $9,3012018Assets 2019: $6,585Net Assets 2019: $6,5852019Assets 2020: $6,585Net Assets 2020: $6,5852020Assets 2021: $200Net Assets 2021: $2002021

Highlighted filing

2021

Assets$200
Liabilities-
Net Assets$200
Open 2021 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $51,154Expenses 2010: $51,602Net Income 2010: -$4482010Revenue 2011: $64,115Expenses 2011: $61,249Net Income 2011: $2,8662011Revenue 2012: $70,711Expenses 2012: $62,724Net Income 2012: $7,9872012Revenue 2013: $58,070Expenses 2013: $56,779Net Income 2013: $1,2912013Revenue 2015: $113,581Expenses 2015: $104,686Net Income 2015: $8,8952015Revenue 2016: $73,670Expenses 2016: $77,157Net Income 2016: -$3,4872016Revenue 2017: $58,040Expenses 2017: $54,981Net Income 2017: $3,0592017Revenue 2018: $37,878Expenses 2018: $33,637Net Income 2018: $4,2412018Revenue 2019: $55,175Expenses 2019: $54,315Net Income 2019: $8602019Revenue 2020: $55,175Expenses 2020: $54,315Net Income 2020: $8602020Revenue 2021: $20,500Expenses 2021: $26,885Net Income 2021: -$6,3852021

Highlighted filing

2021

Revenue$20,500
Expenses$26,885
Net Income-$6,385
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$200
Liabilities
-
Net assets
$200
Revenue
$20,500
Expenses
$26,885
Net income
-$6,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.21$0.27$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.55$0.54$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.55$0.54$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.09$0.38$0.34$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.58$0.55$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.74$0.77$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.17$1.14$1.05$0.09
2013Summary only. Only limited summary data is available for this year.$0.10$0.00$0.58$0.57$0.01
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.71$0.63$0.08
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.64$0.61$0.03
2010Summary only. Only limited summary data is available for this year.$0.06$0.00$0.51$0.52$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Oct 23, 2023
Return Version
2020v4.0
Gross Receipts
$20,500
Mission and Program Overview

Mission

Hsa is dedicated to improving the physical & social well-being of people with disabilities through the sport of scuba diving.

To spread the joy of scuba diving to the handicapped community through teaching diving skills and organizing group dive trips.

Program Services

DescriptionGrantsExpenses
TO SPREAD THE JOY OF SCUBA DIVING TO THE HANDICAPPED COMMUNITY THROUGH TEACHING DIVING SKILLS AND ORGANIZING GROUP DIVE TRIPS.-$26,885
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES GATACREPresident-$0--
PATRICIA GATACRESecretary-$0--
Filing and Contact Details

Filer

Filer Name
Handicapped Scuba Association
EIN
95-3815266
Phone
9493741908
Address
1104 EL PRADO, SAN CLEMENTE, CA 92672

Signing Officer

Name
James Gatacre
Title
President
Phone
9493741908
Signed
2023-10-23
Discuss with paid preparer
Yes

Preparer

Firm
EATON'S INCOME TAX SERVICES
Address
901 CALLE AMANECER SUITE 160, SAN CLEMENTE, CA 92673-4218
Preparer
W Scott Eaton
Phone
9494920337
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Teaching cost of goods sold 10,300 accessible dive tours cost of goods sold 10,000 expenses public/advertising 6,585 total 26,885”

Form 990-ez, Part II, Line 24

“Scuba gear 4,660 0 total 4,660 0”

Form 990-ez, Part III

“To spread the joy of scuba diving to the handicapped community through teaching diving skills and organizing group dive trips.”

Raw XML Appendix114 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0JAMES GATACRE
CompensationExplanation/CompensationExplanationGrp/PersonNm1PATRICIA GATACRE
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JAMES GATACRE
IRS990EZ/BooksInCareOfDetail/PhoneNum09493741908
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01104 EL PRADO
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN CLEMENTE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092672
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01925
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0200
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6385
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06585
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0200
IRS990EZ/GrossReceiptsAmt020500
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06585
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0200
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06585
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES GATACRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PATRICIA GATACRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04660
IRS990EZ/OtherExpensesTotalAmt026885
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SPREAD THE JOY OF SCUBA DIVING TO THE HANDICAPPED COMMUNITY THROUGH TEACHING DIVING SKILLS AND ORGANIZING GROUP DIVE TRIPS.
IRS990EZ/ProgramServiceRevenueAmt020500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO SPREAD THE JOY OF SCUBA DIVING TO THE HANDICAPPED COMMUNITY THROUGH TEACHING DIVING SKILLS AND ORGANIZING GROUP DIVE TRIPS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt026885
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt026885
IRS990EZ/TotalProgramServiceExpensesAmt026885
IRS990EZ/TotalRevenueAmt020500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.HSASCUBA.COM
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt020500
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt020500
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt020500
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt020500
IRS990ScheduleA/Total509Grp/TotalAmt020500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt020500
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt020500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEACHING COST OF GOODS SOLD 10,300 ACCESSIBLE DIVE TOURS COST OF GOODS SOLD 10,000 EXPENSES PUBLIC/ADVERTISING 6,585 TOTAL 26,885
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCUBA GEAR 4,660 0 TOTAL 4,660 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO SPREAD THE JOY OF SCUBA DIVING TO THE HANDICAPPED COMMUNITY THROUGH TEACHING DIVING SKILLS AND ORGANIZING GROUP DIVE TRIPS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES GATACRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09493741908
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HANDICAPPED SCUBA ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAND
ReturnHeader/Filer/EIN0953815266
ReturnHeader/Filer/PhoneNum09493741908
ReturnHeader/Filer/USAddress/AddressLine1Txt01104 EL PRADO
ReturnHeader/Filer/USAddress/CityNm0SAN CLEMENTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092672
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EATON'S INCOME TAX SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0901 CALLE AMANECER SUITE 160
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN CLEMENTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926734218
ReturnHeader/PreparerPersonGrp/PhoneNum09494920337
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W SCOTT EATON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-10-23T19:12:26-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GATACRE
ReturnHeader/TaxPeriodBeginDt02020-10-01
ReturnHeader/TaxPeriodEndDt02021-09-30
ReturnHeader/TaxYr02020

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