Civic Intelligence

Independent Pool and Spa Service

990 • Fiscal year 2022 • EIN 95-4157154

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 09, 2023

PO Box 254645Sacramento, CA 95865

(888) 360-9505

Siviq Scores

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

Liabilities / Assets

26th percentile

0.03x

Higher debt load relative to assets than 26% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

50th percentile

5.1%

Higher net margin than 50% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

26th percentile

$0

Higher top officer pay than 26% of similar nonprofits.

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

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

43rd percentile

-0.6%

Faster asset growth than 43% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,236,795

Down $17,958 (-0.6%) from 2021

Net Assets

Up

$3,145,646

Up $36,079 (+1.2%) from 2021

Liabilities

Down

$91,149

Down $54,037 (-37%) from 2021

Revenue

Up

$1,492,502

Up $328,066 (+28%) from 2021

Expenses

Up

$1,416,895

Up $340,355 (+32%) from 2021

Net Income

Down

$75,607

Down $12,289 (-14%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,084,658Liabilities 2010: $8,176Net Assets 2010: $2,076,4822010Assets 2011: $2,298,243Liabilities 2011: $4,646Net Assets 2011: $2,293,5972011Assets 2012: $2,301,544Liabilities 2012: $19,640Net Assets 2012: $2,281,9042012Assets 2013: $2,506,418Liabilities 2013: $1,221Net Assets 2013: $2,505,1972013Assets 2014: $2,560,439Liabilities 2014: $37,716Net Assets 2014: $2,522,7232014Assets 2015: $2,543,845Liabilities 2015: $6,881Net Assets 2015: $2,536,9642015Assets 2016: $2,580,765Liabilities 2016: $5,240Net Assets 2016: $2,575,5252016Assets 2017: $2,548,732Liabilities 2017: -$7,546Net Assets 2017: $2,556,2782017Assets 2018: $2,473,505Liabilities 2018: $10,800Net Assets 2018: $2,462,7052018Assets 2019: $2,856,962Liabilities 2019: $20,362Net Assets 2019: $2,836,6002019Assets 2020: $3,041,216Liabilities 2020: $35,496Net Assets 2020: $3,005,7202020Assets 2021: $3,254,753Liabilities 2021: $145,186Net Assets 2021: $3,109,5672021Assets 2022: $3,236,795Liabilities 2022: $91,149Net Assets 2022: $3,145,6462022Assets 2023: $3,356,827Liabilities 2023: $94,758Net Assets 2023: $3,262,0692023Assets 2024: $3,428,703Liabilities 2024: $102,774Net Assets 2024: $3,325,9292024

Highlighted filing

2022

Assets$3,236,795
Liabilities$91,149
Net Assets$3,145,646

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,348,2282010Revenue 2011: $1,570,049Expenses 2011: $1,359,834Net Income 2011: $210,2152011Revenue 2012: $1,446,198Expenses 2012: $1,457,891Net Income 2012: -$11,6932012Revenue 2013: $1,606,263Expenses 2013: $1,382,970Net Income 2013: $223,2932013Revenue 2014: $1,557,423Expenses 2014: $1,539,897Net Income 2014: $17,5262014Revenue 2015: $1,643,415Expenses 2015: $1,629,174Net Income 2015: $14,2412015Revenue 2016: $1,674,785Expenses 2016: $1,636,224Net Income 2016: $38,5612016Revenue 2017: $1,629,452Expenses 2017: $1,648,699Net Income 2017: -$19,2472017Revenue 2018: $1,647,612Expenses 2018: $1,741,185Net Income 2018: -$93,5732018Revenue 2019: $1,328,207Expenses 2019: $1,233,734Net Income 2019: $94,4732019Revenue 2020: $1,365,300Expenses 2020: $1,015,442Net Income 2020: $349,8582020Revenue 2021: $1,164,436Expenses 2021: $1,076,540Net Income 2021: $87,8962021Revenue 2022: $1,492,502Expenses 2022: $1,416,895Net Income 2022: $75,6072022Revenue 2023: $1,464,070Expenses 2023: $1,362,736Net Income 2023: $101,3342023Revenue 2024: $1,475,153Expenses 2024: $1,425,845Net Income 2024: $49,3082024

Highlighted filing

2022

Revenue$1,492,502
Expenses$1,416,895
Net Income$75,607
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 9, 2023
Return Version
2022v5.0
Gross Receipts
$1,532,851
Mission and Program Overview

Mission

The organization was formed to promote the safety, efficiency, and professionalism within the pool and spa service industry. This includes providing information concerning the precautions to be followed in the use of hazardous materials. The organization also supports the pool and spa industry by introducing new, more efficient, and safe procedures to be adopted.

To promote safety, efficiency, and professionalism within the pool and spa service industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,105,753$2,090,662▼ $15,091
Savings and Temporary Cash Investments$1,065,408$1,069,542▲ $4,134
Inventories for Sale or Use$56,150$48,999▼ $7,151
Accounts Receivable$11,139$17,565▲ $6,426
Prepaid Expenses and Deferred Charges$16,303$10,027▼ $6,276
Total Assets$3,254,753$3,236,795▼ $17,958
Liabilities
Accounts Payable and Accrued Expenses$98,946$91,149▼ $7,797
Deferred Revenue$46,240--
Total Liabilities$145,186$91,149▼ $54,037
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,109,567$3,145,646▲ $36,079
Total Net Assets Fund Balance$3,109,567$3,145,646▲ $36,079
Total Liabilities and Net Assets / Fund Balance$3,254,753$3,236,795▼ $17,958
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd StarnerPresident
Beau BraisherDirector
Bill GoossenDirector
John DixonDirector
Ryan RuminsonDirector
Eric NielsonAssistant Cf
Michael DenhamCFO/finance
Gary HeathDir/marketin
Rick BeaubouefDir/sub-CHR
Michael HarrisMmbrshp Prog
Adam MorleySecretary
Casey GardnerVP/education

Highest Paid Contractors

ContractorServicesLocationCompensation
Res Solutions INCAssoc Mgmt/ed7129 MULE TEAM WAY, Roseville, CA 95747$147,318
Revenue and Support

Revenue Composition

Contributions and Grants
$331,118
Program Service Revenue
$967,726
Investment Income
$12,725
Other Revenue
$180,933
All Other Contributions
$210,368
Change in Net Assets
$75,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,416,895
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$525,695
Travel---$277,154
Fees for Services Management---$128,718
Fees for Services Accounting---$94,219
All Other Expenses---$54,673
Office Expenses---$46,552
Information Technology---$38,973
Other Expenses---$28,491
Advertising---$13,999
Fees for Services Other---$9,601
Fees for Services Legal---$8,330
Insurance---$4,974
Total Functional Expenses$0$0$0$1,416,895
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,619
Fundraising Gross Income$31,619
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events$152,369$31,619$31,619$0
Total Events$152,369$31,619$31,619-
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Association management and financial services to res solutions and mcdonald association management company

Form 990, Page 6, Part VI, Line 6

MEMBERSHIP ORGANIZATION

Form 990, Page 6, Part VI, Line 7A

There are 80+ chapters that are grouped into 12 regions. The chapters elect the regional director that sits on the board.

Form 990, Page 6, Part VI, Line 11B

The ipssa cfo reviews and signs the tax returns before filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is recognized and acknowledged at every board meeting.

Form 990, Page 6, Part VI, Line 15A

Contractors have contracts that are reviewed and signed by the executive committee and board

Form 990, Page 6, Part VI, Line 15B

Contractors have contracts that are reviewed and signed by the executive committee and board

Form 990, Page 6, Part VI, Line 19

Provided to the executive committee and board on a yearly basis and provided on the member portal of our website.

Filing and Contact Details

Filer

Filer Name
Independent Pool & Spa Service
EIN
95-4157154
Phone
8883609505
Address
PO BOX 254645, SACRAMENTO, CA 95865

Signing Officer

Name
Michael Denham
Title
CFO/finance Chair
Phone
8883609505
Signed
2023-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Denham
Formed
1989
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
250

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Part XII

The association has engaged an independent auditor to conduct an audit as of and for the year ended december 31, 2020. As of the filing date of this return, the audit is still in process.

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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016303
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010027
IRS990/PrincipalOfficerNm0MICHAEL DENHAM
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1NEWSLETTER
IRS990/ProgramServiceRevenueGrp/Desc2TRADE SHOWS
IRS990/ProgramServiceRevenueGrp/Desc3WEBSITE SERVICES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310470
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152368
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt233353
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310470
IRS990/ProgSrvcAccomActy2Grp/Desc0TRADE SHOWS: IPSSA PROMOTED INDUSTRY SAFETY AND EDUCATION AT VARIOUS TRADE SHOWS AROUND THE COUNTRY.
IRS990/ProgSrvcAccomActy3Grp/Desc0NEWSLETTER: IPSSA PUBLISHES AND DISTRIBUTES A MONTHLY NEWSLETTER. CHAPTERS ALSO PUBLISH NEWSLETTERS.
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IRS990/PYContributionsGrantsAmt0140745
IRS990/PYInvestmentIncomeAmt014578
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IRS990/PYRevenuesLessExpensesAmt087896
IRS990/PYTotalExpensesAmt01076540
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0120750
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS EVENTS
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0152369
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION MANAGEMENT AND FINANCIAL SERVICES TO RES SOLUTIONS AND MCDONALD ASSOCIATION MANAGEMENT COMPANY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE 80+ CHAPTERS THAT ARE GROUPED INTO 12 REGIONS. THE CHAPTERS ELECT THE REGIONAL DIRECTOR THAT SITS ON THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE IPSSA CFO REVIEWS AND SIGNS THE TAX RETURNS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS RECOGNIZED AND ACKNOWLEDGED AT EVERY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACTORS HAVE CONTRACTS THAT ARE REVIEWED AND SIGNED BY THE EXECUTIVE COMMITTEE AND BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACTORS HAVE CONTRACTS THAT ARE REVIEWED AND SIGNED BY THE EXECUTIVE COMMITTEE AND BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROVIDED TO THE EXECUTIVE COMMITTEE AND BOARD ON A YEARLY BASIS AND PROVIDED ON THE MEMBER PORTAL OF OUR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ASSOCIATION HAS ENGAGED AN INDEPENDENT AUDITOR TO CONDUCT AN AUDIT AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2020. AS OF THE FILING DATE OF THIS RETURN, THE AUDIT IS STILL IN PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII
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IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt03254753
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IRS990/TotalRevenueGrp/ExclusionAmt015816
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01492502
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IRS990/TotalVolunteersCnt0250
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03236795
IRS990/TravelGrp/TotalAmt0277154
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 254645
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095865
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0IPSSA.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL DENHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO/FINANCE CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08883609505
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT POOL & SPA SERVICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0954157154
ReturnHeader/Filer/PhoneNum08883609505
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 254645
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095865
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942692073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRANT BENNETT ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010850 GOLD CENTER DR STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CORDOVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0956705143
ReturnHeader/PreparerPersonGrp/PhoneNum09169225109
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-09

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.43$0.10$3.33$1.48$1.43$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.36$0.09$3.26$1.46$1.36$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.24$0.09$3.15$1.49$1.42$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.25$0.15$3.11$1.16$1.08$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.04$0.04$3.01$1.37$1.02$0.35
2019Detailed filing. Detailed filing data is available for this year.$2.86$0.02$2.84$1.33$1.23$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.47$0.01$2.46$1.65$1.74$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.55$0.01$2.56$1.63$1.65$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.58$1.67$1.64$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.01$2.54$1.64$1.63$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.56$0.04$2.52$1.56$1.54$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$1.61$1.38$0.22
2012Summary only. Only limited summary data is available for this year.$2.30$0.02$2.28$1.45$1.46$0.01
2011Summary only. Only limited summary data is available for this year.$2.30$0.00$2.29$1.57$1.36$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.01$2.08$1.35
Peer Organizations

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