Liabilities / Assets
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
National Interscholastic Cycling Association
990 • Fiscal year 2015 • EIN 46-1254658
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
55th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 28.3% of source-year revenue.
Asset Growth
100th percentile
Faster asset growth than 100% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
$289,432
No earlier filing loaded for comparison.
Net Assets
$289,432
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$389,037
No earlier filing loaded for comparison.
Expenses
$262,765
No earlier filing loaded for comparison.
Net Income
$126,272
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- May 10, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $417,256
Mission and Program Overview
Mission
the national interscholastic cycling association (nica) is the national governing body for grades 9-12 interscholastic mountain biking, and provides leadership, governance and program support to promote the development of high school leagues throughout the usa.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | - | $259,183 | - |
| Inventories for Sale or Use | - | $22,541 | - |
| Land, Buildings, and Equipment, Net | - | $7,708 | - |
| 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 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $0 | $289,432 | ▲ $289,432 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | - | $289,432 | - |
| Total Net Assets Fund Balance | $0 | $289,432 | ▲ $289,432 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $289,432 | ▲ $289,432 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $7,708 | $2,021 | $9,729 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Austin Mcinerny | Executive Director | $110,003 | $110,003 |
| Lauren Haughey | Finance Director | $85,895 | $85,895 |
Board Members and Trustees
| Name | Title |
|---|---|
| Andy Somerville | President |
| Jonathan Kaye | Vice President |
| Celia Arenas | Director |
| Donna Marasco | Director |
| Roger Hernandez | Director |
| Scott Craft | Director |
| Tim Tester | Director |
| Sean McCoy | Secretary |
| Cody Anderson | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $25,410
- Program Service Revenue
- $334,806
- Investment Income
- $0
- Other Revenue
- $28,821
- All Other Contributions
- $15,478
- Change in Net Assets
- $126,272
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $172,837 |
| Salaries, Compensation, and Employee Benefits | $89,003 |
| Total Fundraising Expense | $3,377 |
| Grants and Similar Amounts Paid | $925 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $69,150 | $5,378 | $2,305 | $76,833 |
| Insurance | $30,581 | - | - | $30,581 |
| Payroll Taxes | $5,549 | $432 | $185 | $6,166 |
| Other Employee Benefits | $5,404 | $420 | $180 | $6,004 |
| Travel | $2,370 | - | - | $2,370 |
| Depreciation Depletion | $1,567 | - | - | $1,567 |
| Other Expenses | $1,177 | $76 | $13 | $1,266 |
| Grants to Domestic Individuals | $925 | - | - | $925 |
| Fees for Services Accounting | - | $70 | - | $70 |
| Total Functional Expenses | $249,746 | $9,642 | $3,377 | $262,765 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $12,021 |
| Fundraising Gross Income | $10,877 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Events | $20,809 | $10,877 | $2,878 | $7,999 |
| Total Events | $20,809 | $10,877 | $12,021 | $-1,144 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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
- Audit committee
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 11B: Form 990 Review Process
“Draft copy of form 990 is circulated for review and approval.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“No Director may vote upon a matter coming before that body in which he or she has a direct financial interest. Immediately upon becoming aware that such a conflict may exist, a Board member must disclose the existence of the potential conflict to the remaining Directors, withdraw from further deliberation on the issue, and refrain from voting on the matter. Any such disclosure and withdrawal shall be fully documented in the organization minutes. In addition, Directors and officers of the Corporation must comply with the Corporations Conflict of Interest Policy.”
Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management
“compensation of the executive director is determined and approved by the board of directors.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“compensation of the executive director is determined and approved by the board of directors.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“AVAILABLE UPON REQUEST”
Filing and Contact Details
Filer
- Filer Name
- Southern California High School
- EIN
- 46-1254658
- Phone
- 5105245464
- Address
- 2414 6TH STREET, BERKELEY, CA 94710
Signing Officer
- Name
- Austin Mcinerny
- Title
- Executive Director
- Signed
- 2016-05-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Austin Mcinerny
- Formed
- 2012
- Legal Domicile
- CA
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 86
Preparer
- Firm
- Doran & Associates
- Address
- 55 MITCHELL BOULEVARD STE 3, SAN RAFAEL, CA 94903
- Preparer
- Lisa Doran CPA
- Phone
- 4154911130
Supplemental Narrative
Additional Explanations
Form 990, Box L
“This entity did not receive group exemption status until August 26, 2014. All activity for this entity prior to the year ended June 30, 2015, was included with and reported on the information returns of the National Interscholastic Cycling Association, EIN 13-4234305.”
PART I, LINE 5, Part V, Lines 1 & 2, & PART IX, LINES 7, 9, 10
“Southern california high school cycling league utilizes the contractors and staff of a related party, national interscholastic cycling association (ein 13-4234305). On an ongoing basis, the southern california high school cycling league reimburses the national interscholastic cycling association for contractor payments and staff payroll and benefit costs. All required payroll tax remittance and reporting is performed by the national interscholastic cycling association.”
Part XI, Reconciliation of Net Assets
“Prior to the issuance of the group exemption, the activities for this league were reported exclusively in the information returns of the National Interscholastic Cycling Association, EIN 13-4234305. Upon acceptance of the group exemption, the activity of the Southern California High School Cycling League prior to the year ended June 30, 2015, has been reported as this prior period adjustment.”
Financial Statement Notes
Part X : FIN48 Footnote
“ASC 740-10, Accounting for Uncertainty in Income Taxes - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Association to report information regarding its exposure to various tax positions taken by the Association. The Association has determined whether any tax positions have met the recognition threshold and have measured the Associations exposure to those tax positions. Management believes that the Association has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the Association would be recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.”
Raw XML AppendixShowing 400 of 466 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.
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| IRS990/Desc | 0 | The Southern California High School Cycling League facilitates the development of interscholastic cycling teams/clubs for grades 7 12 and provides the education, training. The Southern California High School Cycling League provides a high-quality mountain bike racing experience, while emphasizing the value of each participant (no bench) and placing camaraderie, positive sporting behavior and the cultivation of health over competition. |
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| IRS990/EscrowAccountInd | 0 | false |
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| IRS990/FamilyOrBusinessRlnInd | 0 | false |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/Form8282FiledCnt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 30581 |
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| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 22541 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2021 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7708 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9729 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | the national interscholastic cycling association (nica) is the national governing body for grades 9-12 interscholastic mountain biking, and provides leadership, governance and program support to promote the development of high school leagues throughout the usa. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -1144 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -1144 |
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| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 29965 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
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| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 180 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 420 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 5404 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6004 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | Printing and Publications |
| IRS990/OtherExpensesGrp/Desc | 2 | CREDIT CARD/TRANSACTION FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | Postage and Shipping |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 694 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 13 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3266 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 76 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 129092 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3931 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1177 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 129092 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4625 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3266 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1266 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 76833 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 185 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 432 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 5549 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6166 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | AUSTIN MCINERNY |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 163160 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711300 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPONSORSHIPS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 319306 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 15500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 319306 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 15500 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 126272 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 334806 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 25410 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 25410 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 334806 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 334806 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 360216 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 360216 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 360216 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 360216 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 360216 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7708 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2021 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 9729 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ASC 740-10, Accounting for Uncertainty in Income Taxes - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Association to report information regarding its exposure to various tax positions taken by the Association. The Association has determined whether any tax positions have met the recognition threshold and have measured the Associations exposure to those tax positions. Management believes that the Association has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the Association would be recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 7708 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 9932 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 9932 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 12021 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | EVENTS |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 20809 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 20809 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 10877 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 10877 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -1144 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 2878 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 2878 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 9143 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 9143 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Draft copy of form 990 is circulated for review and approval. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No Director may vote upon a matter coming before that body in which he or she has a direct financial interest. Immediately upon becoming aware that such a conflict may exist, a Board member must disclose the existence of the potential conflict to the remaining Directors, withdraw from further deliberation on the issue, and refrain from voting on the matter. Any such disclosure and withdrawal shall be fully documented in the organization minutes. In addition, Directors and officers of the Corporation must comply with the Corporations Conflict of Interest Policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | compensation of the executive director is determined and approved by the board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | compensation of the executive director is determined and approved by the board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | This entity did not receive group exemption status until August 26, 2014. All activity for this entity prior to the year ended June 30, 2015, was included with and reported on the information returns of the National Interscholastic Cycling Association, EIN 13-4234305. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SOUTHERN CALIFORNIA HIGH SCHOOL CYCLING LEAGUE UTILIZES THE CONTRACTORS AND STAFF OF A RELATED PARTY, NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION (EIN 13-4234305). ON AN ONGOING BASIS, THE SOUTHERN CALIFORNIA HIGH SCHOOL CYCLING LEAGUE REIMBURSES THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION FOR CONTRACTOR PAYMENTS AND STAFF PAYROLL AND BENEFIT COSTS. ALL REQUIRED PAYROLL TAX REMITTANCE AND REPORTING IS PERFORMED BY THE NATIONAL INTERSCHOLASTIC CYCLING ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Prior to the issuance of the group exemption, the activities for this league were reported exclusively in the information returns of the National Interscholastic Cycling Association, EIN 13-4234305. Upon acceptance of the group exemption, the activity of the Southern California High School Cycling League prior to the year ended June 30, 2015, has been reported as this prior period adjustment. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, BOX L |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | PART I, LINE 5, Part V, Lines 1 & 2, & PART IX, LINES 7, 9, 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | PART XI, RECONCILIATION OF NET ASSETS |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsEOYAmt | 0 | 289432 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 289432 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $289,432
- Liabilities
- $0
- Net assets
- $289,432
- Revenue
- $389,037
- Expenses
- $262,765
- Net income
- $126,272