Civic Intelligence

Marin Sports Academy

990 • Fiscal year 2014 • EIN 26-3208840

Aug 01, 2013 to Jul 31, 2014 • Filed on Feb 06, 2015

120 Twelveoak Hill Drive94903

(415) 472-4742

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

89th percentile

77%

Faster asset growth than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$82,136

Up $35,610 (+77%) from 2013

Net Assets

Up

$82,136

Up $35,610 (+77%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$255,761

No earlier filing loaded for comparison.

Expenses

Down

$220,151

Down $15,492 (-6.6%) from 2013

Net Income

$35,610

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $46,526Liabilities 2013: $0Net Assets 2013: $46,5262013Assets 2014: $82,136Liabilities 2014: $0Net Assets 2014: $82,1362014Assets 2015: $75,099Liabilities 2015: $0Net Assets 2015: $75,0992015Assets 2016: $128,261Liabilities 2016: $47,547Net Assets 2016: $80,7142016Assets 2017: $167,728Liabilities 2017: $54,552Net Assets 2017: $113,1762017Assets 2018: $218,370Liabilities 2018: $71,337Net Assets 2018: $147,0332018Assets 2019: $205,922Liabilities 2019: $53,489Net Assets 2019: $152,4332019Assets 2020: $172,099Liabilities 2020: $22,077Net Assets 2020: $150,0222020Assets 2021: $212,988Liabilities 2021: $47,444Net Assets 2021: $165,5442021Assets 2022: $115,736Liabilities 2022: $0Net Assets 2022: $115,7362022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2014

Assets$82,136
Liabilities$0
Net Assets$82,136

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2013: $235,6432013Revenue 2014: $255,761Expenses 2014: $220,151Net Income 2014: $35,6102014Revenue 2015: $488,595Expenses 2015: $496,379Net Income 2015: -$7,7842015Revenue 2016: $564,406Expenses 2016: $554,294Net Income 2016: $10,1122016Revenue 2017: $610,707Expenses 2017: $578,245Net Income 2017: $32,4622017Revenue 2018: $594,701Expenses 2018: $564,753Net Income 2018: $29,9482018Revenue 2019: $493,733Expenses 2019: $488,332Net Income 2019: $5,4012019Revenue 2020: $239,053Expenses 2020: $241,464Net Income 2020: -$2,4112020Revenue 2021: $413,511Expenses 2021: $397,989Net Income 2021: $15,5222021Revenue 2022: $419,490Expenses 2022: $469,299Net Income 2022: -$49,8092022Revenue 2023: $10,217Expenses 2023: $125,953Net Income 2023: -$115,7362023

Highlighted filing

2014

Revenue$255,761
Expenses$220,151
Net Income$35,610
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Feb 6, 2015
Return Version
2013v4.0
Gross Receipts
$258,346
Mission and Program Overview

Mission

To provide opportunities for youth in sports through clinics, training and competitive team play.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$44,644$81,007▲ $36,363
Land, Buildings, and Equipment, Net$1,882$1,129▼ $753
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$46,526$82,136▲ $35,610
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$46,526$82,136▲ $35,610
Total Net Assets Fund Balance$46,526$82,136▲ $35,610
Total Liabilities and Net Assets / Fund Balance$46,526$82,136▲ $35,610

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,129$7,742$8,871
Compensation and Service Providers

Board Members and Trustees

NameTitle
James MottDirector
John JakiemiecPres/director
Robert KunstSecretary/Director
Patrick CarlinTreasurer/Director
Michael BentivoglioVP/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$32,710
Program Service Revenue
$221,531
Investment Income
$25
Other Revenue
$1,495
All Other Contributions
$9,260
Change in Net Assets
$35,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,151
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
All Other Expenses$25,737--$25,737
Travel$23,947--$23,947
Other Expenses$19,486--$19,486
Office Expenses-$2,848-$2,848
Insurance$1,257--$1,257
Depreciation Depletion$753--$753
Total Functional Expenses$217,303$2,848$0$220,151
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,080
Fundraising Direct Expenses$2,585
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is presented to officers and directors for review before it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

AN INTERESTED PERSON WHO HAS A CONFLICT OF INTEREST WILL DISCLOSE ALL MATERIAL FACTS TO THE BOARD MEMBERS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF POSSIBLE CONFLICT OF INTEREST. The chairperson of the governing board appointS a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the MSA can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Information is available upon request

Filing and Contact Details

Filer

EIN
26-3208840
Phone
4154724742

Signing Officer

Name
John Jakiemiec
Title
Pres/director
Signed
2015-02-06
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Preparer
Patrick J Carlin Jr
Phone
4159830500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

Awards, Trophies & Pins: Column (A) - Total = $1292; Column (B) - Program Services = $1292; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Field Rentals: Column (A) - Total = $18170; Column (B) - Program Services = $18170; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Meals and Entertainment: Column (A) - Total = $337; Column (B) - Program Services = $337; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OTHER COSTS: Column (A) - Total = $1848; Column (B) - Program Services = $1848; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Outside Services: Column (A) - Total = $60; Column (B) - Program Services = $60; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $68; Column (B) - Program Services = $68; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Supplies: Column (A) - Total = $75; Column (B) - Program Services = $75; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Umpires: Column (A) - Total = $3470; Column (B) - Program Services = $3470; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Website: Column (A) - Total = $417; Column (B) - Program Services = $417; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0202401
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt044
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0223027
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0200696
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0203483
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0167270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt090302
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0884778
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt044
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0126
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt01087179
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0255737
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0235635
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0240616
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0220416
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0134775
IRS990ScheduleA/Total509Grp/TotalAmt01087179
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0255762
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0235679
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0240673
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0220416
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0134775
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01087305
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01129
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07742
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08871
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01129
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is presented to officers and directors for review before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN INTERESTED PERSON WHO HAS A CONFLICT OF INTEREST WILL DISCLOSE ALL MATERIAL FACTS TO THE BOARD MEMBERS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF POSSIBLE CONFLICT OF INTEREST. The chairperson of the governing board appointS a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the MSA can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information is available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Awards, Trophies & Pins: Column (A) - Total = $1292; Column (B) - Program Services = $1292; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Field Rentals: Column (A) - Total = $18170; Column (B) - Program Services = $18170; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Meals and Entertainment: Column (A) - Total = $337; Column (B) - Program Services = $337; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER COSTS: Column (A) - Total = $1848; Column (B) - Program Services = $1848; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Outside Services: Column (A) - Total = $60; Column (B) - Program Services = $60; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Printing and Publications: Column (A) - Total = $68; Column (B) - Program Services = $68; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Supplies: Column (A) - Total = $75; Column (B) - Program Services = $75; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Umpires: Column (A) - Total = $3470; Column (B) - Program Services = $3470; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Website: Column (A) - Total = $417; Column (B) - Program Services = $417; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt046526
IRS990/TotalAssetsEOYAmt082136
IRS990/TotalAssetsGrp/BOYAmt046526
IRS990/TotalAssetsGrp/EOYAmt082136
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032710
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02848
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0217303
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220151
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt046526
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt082136
IRS990/TotalProgramServiceExpensesAmt0217303
IRS990/TotalProgramServiceRevenueAmt0221531
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0221556
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255761
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046526
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt082136
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt023947
IRS990/TravelGrp/TotalAmt023947
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt046526
IRS990/UnrestrictedNetAssetsGrp/EOYAmt082136
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.marin-sports-academy.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Jakiemiec
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRES/DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10Marin Sports Academy
ReturnHeader/Filer/BusinessNameControlTxt0MARI
ReturnHeader/Filer/EIN0263208840
ReturnHeader/Filer/PhoneNum04154724742
ReturnHeader/Filer/USAddress/AddressLine10120 TWELVEOAK HILL DRIVE
ReturnHeader/Filer/USAddress/City0SAN RAFAEL
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094903
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Delagnes Mitchell & Linder LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10300 Montgomery Street Suite 1050
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0San Francisco

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