Civic Intelligence

San Francisco Bowl Game Association

990 • Fiscal year 2016 • EIN 30-0047874

Mar 01, 2015 to Feb 29, 2016 • Filed on Jul 11, 2016

3894 Cottonwood DriveDanville, CA 94506

(650) 208-3207

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2016

Liabilities / Revenue

6th percentile

0.00x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

81st percentile

$228,161

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

2.3%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$0

Down $3,041,240 (-100%) from 2015

Net Assets

Up

$0

Up $769,619 (+100%) from 2015

Liabilities

Down

$0

Down $3,810,859 (-100%) from 2015

Revenue

Up

$5,196,385

Up $118,735 (+2.3%) from 2015

Expenses

Down

$4,426,766

Down $1,220,872 (-22%) from 2015

Net Income

Up

$769,619

Up $1,339,607 (+235%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2013: $365,857Liabilities 2013: $0Net Assets 2013: $365,8572013Assets 2014: $1,212,677Liabilities 2014: $1,412,308Net Assets 2014: -$199,6312014Assets 2015: $3,041,240Liabilities 2015: $3,810,859Net Assets 2015: -$769,6192015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $3,971,8002013Revenue 2014: $2,936,685Expenses 2014: $3,502,173Net Income 2014: -$565,4882014Revenue 2015: $5,077,650Expenses 2015: $5,647,638Net Income 2015: -$569,9882015Revenue 2016: $5,196,385Expenses 2016: $4,426,766Net Income 2016: $769,6192016

Highlighted filing

2016

Revenue$5,196,385
Expenses$4,426,766
Net Income$769,619
Jump To
Filing Snapshot
Filing Period
Mar 1, 2015 to Feb 29, 2016
Signed
Jul 11, 2016
Return Version
2015v2.1
Gross Receipts
$5,196,385
Mission and Program Overview

Mission

To host an annual college football post-season game in the city and county of san francisco, california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,253,945$0▼ $2,253,945
Cash and Non-Interest-Bearing Accounts$781,729$0▼ $781,729
Land, Buildings, and Equipment, Net$5,566$0▼ $5,566
Savings and Temporary Cash Investments-$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$3,041,240$0▼ $3,041,240
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,810,859$0▼ $3,810,859
Total Liabilities$3,810,859$0▼ $3,810,859
Net Assets / Fund Balance
Unrestricted Net Assets$-769,619$0▲ $769,619
Total Net Assets Fund Balance$-769,619$0▲ $769,619
Total Liabilities and Net Assets / Fund Balance$3,041,240$0▼ $3,041,240
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary CavalliMember and Executive DirecFT$148,100$80,061$228,161
Ryan OppeltAsst. Executive DirectorFT$120,000$9,750$129,750

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$542,745
Program Service Revenue
$4,653,640
Investment Income
$0
Other Revenue
$0
All Other Contributions
$542,745
Change in Net Assets
$769,619

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table5$185,293Fair Market Value (FMV)
Other Non Cash Contri Table12$48,787Fair Market Value (FMV)
Total Noncash Contributions17$234,080-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,964,245
Salaries, Compensation, and Employee Benefits$460,177
Total Fundraising Expense$205,478
Grants and Similar Amounts Paid$2,344
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$495,258-$2,460$497,718
Current Officers, Directors, Trustees, and Key Employees-$239,459$92,016$331,475
All Other Expenses$74,723$52,171$87,391$214,285
Other Expenses$95,678--$95,678
Occupancy-$85,622-$85,622
Other Salaries and Wages-$51,500-$51,500
Fees for Services Accounting-$28,872-$28,872
Pension Plan Contributions-$21,037$7,012$28,049
Other Employee Benefits-$20,438$6,813$27,251
Payroll Taxes-$16,426$5,476$21,902
Insurance$21,086--$21,086
Travel-$9,993$4,310$14,303
Office Expenses-$12,518-$12,518
Grants to Domestic Orgs$2,344--$2,344
Fees for Services Legal-$2,000-$2,000
Fees for Services Other-$1,851-$1,851
Information Technology-$1,682-$1,682
Depreciation Depletion-$1,460-$1,460
Total Functional Expenses$3,676,259$545,029$205,478$4,426,766
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common DirectorsTitle Sponsorship RightsNo$1,262,500
-Common DirectorsAdvertising ServicesNo$15,000
-Common DirectorsTeam EventNo$15,000

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
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
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, Section B, Line 11

The executive director and the board review in detail a draft form of the form 990. During this time, the board may have some questions, comments, and suggested changes. Once revisions have been addressed and made by the tax preparer, the final draft is sent to the executive director for final approval. The final tax return is then distributed to all board members.

Form 990, Part VI, Section B, Line 12C

Each year members of the board of directors review and sign the association's conflict of interest policy. Any issues involving a potential conflict of interest are brought before the board, discussed in the absence of the board member who may have the conflict of interest, and then approved or disapproved.

Form 990, Part VI, Section B, Line 15A

The executive director's employment agreement, which determines his compensation, was negotiated by the board of directors' executive committee (which serves as the compensation committee), and approved by the full board. The process included a review of comparability data for executive directors of college football bowl games, specifically the annual salary surveys of the football bowl association (which are conducted by ernst & young). Any bonuses paid to the executive director are approved in writing by the executive committee.

Form 990, Part VI, Section C, Line 19

The association's governing documents and conflict of interest policy are posted on their website. The form 990 is available upon request.

Form 990, Part VII

Pat gallagher - 825 battery, third floor, san francisco, ca 94111. Herb myers - 333 market street, 16th floor, san francisco, ca 94105. Tom bedecarre - 118 king street, 6th floor, san francisco, ca 94107. Frank clifford - 100 van ness avenue, 19th floor, san francisco, ca 94102. Gary cavalli - 3894 cottonwood drive, danville, ca 94506. Louis meunier - 516 moraga way, orinda, ca 94563. Bob moore - three embarcadero center, 12th floor, san francisco, ca 94111. Tyrone willingham - 299 mountain laurel lane, los gatos, ca 95032. Jim woolwine - one montgomery #2300, san francisco, ca 94104. Jack boland - 15 lombard st., san francisco, ca 94111. Tom hansen - 3352 stone valley road, alamo, ca 94507. Craig morton - 450 e. Strawberry drive #1, mill valley, ca 94941. Anna marie presutti - 222 mason street, san francisco, ca 94102. Paraag marathe - 4949 centennial blvd, santa clara, ca 95054. Ronnie lott - 2901 tasman drive ste. #218, santa clara, ca 95054. Mike pereira - 304 wyndgate road, sacramento, ca 95864.

Filing and Contact Details

Filer

Filer Name
San Francisco Bowl Game Association
EIN
30-0047874
Phone
6502083207
Address
3894 COTTONWOOD DRIVE, DANVILLE, CA 94506

Signing Officer

Name
Gary Cavalli
Title
Executive Director
Phone
6502083207
Signed
2016-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Cavalli
Formed
2002
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
10
Employees
3
Volunteers
0

Preparer

Firm
Brown Adams Agbayani Llp
Address
2600 EL CAMINO REAL 600, PALO ALTO, CA 94306
Preparer
S Joanne Wiggins-barros
Phone
6508571655
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05566
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO HOST AN ANNUAL COLLEGE FOOTBALL POST-SEASON GAME IN THE CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-769619
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt0234080
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt085622
IRS990/OccupancyGrp/TotalAmt085622
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012518
IRS990/OfficeExpensesGrp/TotalAmt012518
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06813
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020438
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027251
IRS990/OtherExpensesGrp/Desc0DISTRIBUTION TO PARTICI
IRS990/OtherExpensesGrp/Desc1STADIUM RENTALS
IRS990/OtherExpensesGrp/Desc2AWARDS
IRS990/OtherExpensesGrp/Desc3TEAM ENTERTAINMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt02584286
IRS990/OtherExpensesGrp/ProgramServicesAmt1306463
IRS990/OtherExpensesGrp/ProgramServicesAmt296421
IRS990/OtherExpensesGrp/ProgramServicesAmt395678
IRS990/OtherExpensesGrp/TotalAmt02584286
IRS990/OtherExpensesGrp/TotalAmt1306463
IRS990/OtherExpensesGrp/TotalAmt296421
IRS990/OtherExpensesGrp/TotalAmt395678
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051500
IRS990/OtherSalariesAndWagesGrp/TotalAmt051500
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05476
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016426
IRS990/PayrollTaxesGrp/TotalAmt021902
IRS990/PensionPlanContributionsGrp/FundraisingAmt07012
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021037
IRS990/PensionPlanContributionsGrp/TotalAmt028049
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0GARY CAVALLI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/BusinessCd1711210
IRS990/ProgramServiceRevenueGrp/BusinessCd2711210
IRS990/ProgramServiceRevenueGrp/BusinessCd3711210
IRS990/ProgramServiceRevenueGrp/BusinessCd4711210
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1TITLE RIGHTS
IRS990/ProgramServiceRevenueGrp/Desc2TELEVISION RIGHTS
IRS990/ProgramServiceRevenueGrp/Desc3RADIO RIGHTS
IRS990/ProgramServiceRevenueGrp/Desc4BAGS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02288542
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11262500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21050000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt317450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt415675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02288542
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11262500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21050000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt317450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt415675
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0524571
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt020934
IRS990/PYInvestmentIncomeAmt0461
IRS990/PYOtherExpensesAmt04978784
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04552618
IRS990/PYRevenuesLessExpensesAmt0-569988
IRS990/PYSalariesCompEmpBnftPaidAmt0647920
IRS990/PYTotalExpensesAmt05647638
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05077650
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0769619
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04653640
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt02312500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt02130000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0575000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt01466170
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01403500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt07887170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01805245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01779103
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0565556
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01771269
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01610196
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07531369
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt071
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0844
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02413
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03789
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03391140
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03293618
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02372374
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02397330
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02185965
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt013640427
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0461
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt071
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0844
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02413
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03789
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.62740
IRS990ScheduleA/PublicSupportPY509Pct00.65560
IRS990ScheduleA/PublicSupportTotal509Amt013284626
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt02312500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt02130000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0575000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01466170
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01403500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt07887170
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05196385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05072721
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02937930
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04168599
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03796161

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