Cal Aquatics Legends

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

Warren E Spieker Jr

Phone

6508545600

Tax Period

2018-01-01 to 2018-12-31

Cal Aquatics Legends, founded in 2012, is a small nonprofit that reported $394K in total revenue in fiscal year 2018. Revenue surged 135% from the prior year, signaling strong growth momentum. Expenses of $20.2M exceeded revenue, resulting in a 5016% operating deficit.

Mission

To fund and manage the building of an aquatics center to support aquatics program at the University of California, Berkeley.

Program Service Accomplishments

Program 1

Expenses: $20,148,799

The expenses associated with the building and management of the aquatics center project were capitalized. The completed assets were gifted to the University of California at book value on May 7...

The expenses associated with the building and management of the aquatics center project were capitalized. The completed assets were gifted to the University of California at book value on May 7, 2018. The entity is in the process of winding down activities.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $394,337

Program Service Revenue $0

Investment Income $-463

Other Revenue $0

TOTAL REVENUE $393,874

Expense Breakdown

Grants Paid $20,148,799

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $20,148,799

Other Expenses $1,870

TOTAL EXPENSES $20,150,669

Year-over-Year Comparison

	2018	2017	Change
Revenue	$393,874	$167,798	+1.3%
Expenses	$20,150,669	$8,012	+2514.1%
Net Income	$-19,756,795	$159,786	-124.6%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Warren E Spieker Jr	President	1.50	Officer Director	$0	$0	$0
Peter Schnugg	Treasurer	10.50	Officer Director	$0	$0	$0
Alicia Rowell	Secretary	1.50	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2018	$393,874	$20,150,669	$564,950	$-19,756,795