Civic Intelligence

City Surf Project Inc.

990 • Fiscal year 2018 • EIN 47-2091985

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

1633 Valencia StSan Francisco, CA 94110

(415) 269-0573

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

85th percentile

33%

Higher net margin than 85% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$34,152

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

82nd percentile

43%

Faster asset growth than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

51%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$299,450

Up $90,260 (+43%) from 2017

Net Assets

Up

$293,696

Up $84,506 (+40%) from 2017

Liabilities

Up

$5,754

Up $5,754 from 2017

Revenue

Up

$341,194

Up $115,197 (+51%) from 2017

Expenses

Up

$228,157

Up $106,403 (+87%) from 2017

Net Income

Up

$113,037

Up $8,794 (+8.4%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $1Liabilities 2014: $62014Assets 2015: $21,834Liabilities 2015: $02015Assets 2016: $113,641Liabilities 2016: $7,7752016Assets 2017: $209,190Liabilities 2017: $0Net Assets 2017: $209,1902017Assets 2018: $299,450Liabilities 2018: $5,754Net Assets 2018: $293,6962018Assets 2019: $336,642Liabilities 2019: $23,932Net Assets 2019: $312,7102019Assets 2020: $424,833Liabilities 2020: $64,821Net Assets 2020: $360,0122020Assets 2021: $731,346Liabilities 2021: $7,462Net Assets 2021: $723,8842021Assets 2022: $580,648Liabilities 2022: $38,422Net Assets 2022: $542,2262022Assets 2023: $509,530Liabilities 2023: $35,916Net Assets 2023: $473,6142023Assets 2024: $659,653Liabilities 2024: $273,627Net Assets 2024: $386,0262024Assets 2025: $559,007Liabilities 2025: $196,888Net Assets 2025: $362,1192025

Highlighted filing

2018

Assets$299,450
Liabilities$5,754
Net Assets$293,696

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $3,443Expenses 2014: $3,449Net Income 2014: -$62014Revenue 2015: $45,954Expenses 2015: $24,114Net Income 2015: $21,8402015Revenue 2016: $158,264Expenses 2016: $79,893Net Income 2016: $78,3712016Revenue 2017: $225,997Expenses 2017: $121,754Net Income 2017: $104,2432017Revenue 2018: $341,194Expenses 2018: $228,157Net Income 2018: $113,0372018Revenue 2019: $477,654Expenses 2019: $458,640Net Income 2019: $19,0142019Revenue 2020: $598,081Expenses 2020: $567,252Net Income 2020: $30,8292020Revenue 2021: $958,003Expenses 2021: $594,131Net Income 2021: $363,8722021Revenue 2022: $815,948Expenses 2022: $997,606Net Income 2022: -$181,6582022Revenue 2023: $336,564Expenses 2023: $405,176Net Income 2023: -$68,6122023Revenue 2024: $1,014,596Expenses 2024: $1,101,985Net Income 2024: -$87,3892024Revenue 2025: $1,110,667Expenses 2025: $1,134,574Net Income 2025: -$23,9072025

Highlighted filing

2018

Revenue$341,194
Expenses$228,157
Net Income$113,037
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$353,423
Mission and Program Overview

Mission

To ensure equitable access to the coastline and improve the health and well-being of Bay Area youth, through surf instruction. We use surfing as a vehicle to foster respect for nature, healthy living, personal growth, diversity, equity and inclusion.

To connect youth to the ocean and themselves through surfing. We use surfing as vehicle to connect youth with nature, form a healthy habits, and find personal growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$166,233$184,923▲ $18,690
Accounts Receivable$16,249$0▼ $16,249
Land, Buildings, and Equipment, Net$12,833$13,508▲ $675
Prepaid Expenses and Deferred Charges$8,019$12,502▲ $4,483
Inventories for Sale or Use$5,856$10,737▲ $4,881
Savings and Temporary Cash Investments-$200-
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-
Total Assets$209,190$299,450▲ $90,260
Other Assets Total-$77,580-
Liabilities
Accounts Payable and Accrued Expenses-$5,754-
Total Liabilities$0$5,754▲ $5,754
Net Assets / Fund Balance
Unrestricted Net Assets$209,190$293,696▲ $84,506
Total Net Assets Fund Balance$209,190$293,696▲ $84,506
Total Liabilities and Net Assets / Fund Balance$209,190$299,450▲ $90,260

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,508$14,992$28,500
Other Assets Org$32,750--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Victor J IrwinExecutive DirectorPT$34,152$34,152

Board Members and Trustees

NameTitle
Chris ClarkDirector
James Greenwood CongerDirector
Matt MillerDirector
Patrick WallaceDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$313,600
Program Service Revenue
$12,360
Investment Income
$0
Other Revenue
$15,234
All Other Contributions
$207,302
Change in Net Assets
$113,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$119,162
Other Expenses$106,345
Total Fundraising Expense$36,959
Professional Fundraising Fees$2,650
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$50,715$14,946$9,531$75,192
Current Officers, Directors, Trustees, and Key Employees$12,623$6,493$15,036$34,152
Insurance$9,000$3,047$3,491$15,538
Fees for Services Other$10,353$2,888$2,017$15,258
Occupancy$7,141$2,417$2,770$12,328
Payroll Taxes$5,803$3,328$687$9,818
Depreciation Depletion$4,725--$4,725
Other Expenses$4,148-$225$4,373
Office Expenses$2,218$1,349$263$3,830
All Other Expenses$2,573$1,049$150$3,772
Travel$3,490--$3,490
Fees for Services Professional Fundraising--$2,650$2,650
Advertising$692$397$82$1,171
Information Technology-$1,159-$1,159
Conferences and Meetings$483$277$57$817
Total Functional Expenses$153,848$37,350$36,959$228,157
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,413
Fundraising Direct Expenses$10,822
Professional Fundraising Fees$2,650

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Social Event$42,574$12,416$2,042$10,374
Auction$11,997$11,997-$11,997
Total Events$54,571$24,413$10,822$13,591
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

A CPA prepares the tax return and sends a copy to the Executive Director for review. Once reviewed, the ED will send a draft to each member of the Board prior to approval. Each Board member is offered the chance to ask any questions. Upon approval, the Executive Director signs and the CPA submits the return to the IRS.

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

A conflict of interest may exist where either an employee and a client, or an employee and another employee: 1) are related to each other; 2) are currently in a romantic relationship, or 3) were formerly in a romantic relationship. Employees are required to disclose to the CEO any such relationship so that they are aware of it so that any potential conflict of interest may be avoided.

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

The organization provides a copy of governing documents and tax filings upon request.

Filing and Contact Details

Filer

Filer Name
City Surf Project Inc
EIN
47-2091985
Phone
4152690573
Address
1633 Valencia St, San Francisco, CA 94110

Signing Officer

Name
Victor J Irwin
Title
Executive Director
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor J Irwin
Formed
2015
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
5
Volunteers
300

Preparer

Firm
Elizabeth K Steppe
Address
317 Morningside Dr SE, Albuquerque, NM 87108
Preparer
Elizabeth K Steppe CPA
Phone
5103750648
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08019
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012502
IRS990/PrincipalOfficerNm0Victor J Irwin
IRS990/PriorPeriodAdjustmentsAmt0-39560
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Surf Instruction
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012360
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0224648
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt042979
IRS990/PYOtherRevenueAmt0-1901
IRS990/PYProgramServiceRevenueAmt03250
IRS990/PYRevenuesLessExpensesAmt0104243
IRS990/PYSalariesCompEmpBnftPaidAmt078775
IRS990/PYTotalExpensesAmt0121754
IRS990/PYTotalRevenueAmt0225997
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0113037
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt014003
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0313600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0224648
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0138281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt047918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03443
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0727890
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt024413
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt024430
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt017956
IRS990ScheduleA/OtherIncome170Grp/TotalAmt066799
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0727890
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0313600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0224648
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0138281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt047918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03443
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0727890
IRS990ScheduleA/TotalSupportAmt0794689
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt013508
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014992
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt044830
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt132750
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Accrued Revenue
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Undeposited Funds
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013508
IRS990ScheduleD/TotalBookValueOtherAssetsAmt077580
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt030158
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt030158
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010822
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Social Event
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt042574
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054571
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024413
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013591
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0826
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0826
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02042
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02042
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt07954
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt07954
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A CPA prepares the tax return and sends a copy to the Executive Director for review. Once reviewed, the ED will send a draft to each member of the Board prior to approval. Each Board member is offered the chance to ask any questions. Upon approval, the Executive Director signs and the CPA submits the return to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A conflict of interest may exist where either an employee and a client, or an employee and another employee: 1) are related to each other; 2) are currently in a romantic relationship, or 3) were formerly in a romantic relationship. Employees are required to disclose to the CEO any such relationship so that they are aware of it so that any potential conflict of interest may be avoided.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization provides a copy of governing documents and tax filings upon request.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0209190
IRS990/TotalAssetsEOYAmt0299450
IRS990/TotalAssetsGrp/BOYAmt0209190
IRS990/TotalAssetsGrp/EOYAmt0299450
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0313600
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036959
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037350
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153848

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