Civic Intelligence

Dolphin Swimmng and Boating Foundation

EIN 82-4883113 • 501(c)3 • San Francisco, CA

Profile

The Foundation shall maintain city and county property at 502 Jefferson St, San Francisco for the public use and recreation; and provide classes and education on swimming, rowing and boat building.

502 Jefferson StreetSan Francisco, CA 94109

www.dolphinfoundationsf.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

96th percentile

80%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

93rd percentile

71%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

198%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,719,756

Up $1,538,103 (+71%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$3,719,756

Up $1,538,103 (+71%) from 2023

Revenue

Up

$1,933,159

Up $1,283,899 (+198%) from 2023

Expenses

Up

$395,056

Up $312,273 (+377%) from 2023

Net Income

Up

$1,538,103

Up $971,626 (+172%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $66,813Net Assets 2019: $66,8132019Assets 2020: $676,125Liabilities 2020: $0Net Assets 2020: $676,1252020Assets 2021: $1,235,531Liabilities 2021: $0Net Assets 2021: $1,235,5312021Assets 2022: $1,615,176Liabilities 2022: $0Net Assets 2022: $1,615,1762022Assets 2023: $2,181,653Liabilities 2023: $0Net Assets 2023: $2,181,6532023Assets 2024: $3,719,756Liabilities 2024: $0Net Assets 2024: $3,719,7562024

Highlighted filing

2024

Assets$3,719,756
Liabilities$0
Net Assets$3,719,756

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2019: $66,255Expenses 2019: $442Net Income 2019: $65,8132019Revenue 2020: $821,324Expenses 2020: $212,945Net Income 2020: $608,3792020Revenue 2021: $596,147Expenses 2021: $36,741Net Income 2021: $559,4062021Revenue 2022: $488,042Expenses 2022: $108,397Net Income 2022: $379,6452022Revenue 2023: $649,260Expenses 2023: $82,783Net Income 2023: $566,4772023Revenue 2024: $1,933,159Expenses 2024: $395,056Net Income 2024: $1,538,1032024

Highlighted filing

2024

Revenue$1,933,159
Expenses$395,056
Net Income$1,538,103

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 29, 2025
Return Version
2024v5.1
Gross Receipts
$1,933,159
Mission and Program Overview

Mission

The Foundation shall maintain city and county property at 502 Jefferson St, San Francisco for the public use and recreation; and provide classes and education on swimming, rowing and boat building.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,181,653$3,719,756▲ $1,538,103
Investments in Publicly Traded Securities$2,102,020$3,610,746▲ $1,508,726
Savings and Temporary Cash Investments$79,633$109,009▲ $29,376
Cash and Non-Interest-Bearing Accounts-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,181,653$3,719,756▲ $1,538,103
Other Assets Total-$1-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,181,653$3,719,756▲ $1,538,103
Total Liabilities and Net Assets / Fund Balance$2,181,653$3,719,756▲ $1,538,103
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony DucombPresident
Crissa WilliamsDirector
John HornerDirector
Thomas DuganDirector
Tim McElligottDirector
Joni BeemsterboerSecretary
Regina Bianucci RusTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,821,734
Program Service Revenue
$0
Investment Income
$111,425
Other Revenue
$0
All Other Contributions
$1,821,734
Change in Net Assets
$1,538,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$386,500
Other Expenses$8,556
Total Fundraising Expense$1,209
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$386,500--$386,500
Fees for Services Accounting-$3,913-$3,913
Insurance$1,564--$1,564
Other Expenses$203-$1,209$203
All Other Expenses$152--$152
Total Functional Expenses$389,934$3,913$1,209$395,056
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dolphin Swimming and BoatingSan Francisco, CA-Building rennovation plan expense$325,000
Dolphin Swimming and BoatingSan Francisco, CA-Boat night support$25,000
Boys and Girls Club of SFSan Francisco, CA-Youth aquatic program support$15,000
Embarcadero YMCASan Francisco, CA-Youth aquatic program support$15,000
Spaulding Marine CenterSausalito, CA-boat skills education$6,500
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

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
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
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 11B

Copy of Form 990 provided to entire board before filing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Dolphin Swimming and Boating Foundation
EIN
82-4883113
Phone
4154972212
Address
502 Jefferson Street, San Francisco, CA 94109

Signing Officer

Name
Regina Bianucci Rus
Title
Treasurer
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Davis Ja
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
25

Preparer

Firm
Regina Bianucci Rus CPA
Address
715 Eucalyptus Ave, Novato, CA 94947
Preparer
Regina Bianucci Rus
Phone
4158976005
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01821734
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0582443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0484346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0590647
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0820990
IRS990ScheduleA/Total509Grp/TotalAmt04300160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01933159
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0649460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0493227
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0595339
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0820990
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04492175
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
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/CashGrantAmt125000
IRS990ScheduleI/RecipientTable/CashGrantAmt2325000
IRS990ScheduleI/RecipientTable/CashGrantAmt315000
IRS990ScheduleI/RecipientTable/CashGrantAmt46500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Youth aquatic program support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Boat night support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Building rennovation plan expense
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3Youth aquatic program support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4boat skills education
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Boys and Girls Club of SF
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Dolphin Swimming and Boating
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Dolphin Swimming and Boating
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3Embarcadero YMCA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4Spaulding Marine Center
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0380 Fulton Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1502 Jefferson
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2502 Jefferson St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3169 Steuart St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4600 Gate 5 Rd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Francisco
IRS990ScheduleI/RecipientTable/USAddress/CityNm1San Francisco
IRS990ScheduleI/RecipientTable/USAddress/CityNm2San Francisco
IRS990ScheduleI/RecipientTable/USAddress/CityNm3San Francisco
IRS990ScheduleI/RecipientTable/USAddress/CityNm4Sausalito
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094102
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd194109
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd294109
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd394105
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd494965
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt05
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of Form 990 provided to entire board before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0na
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Dolphin Swimming and Boating Club
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt04
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Facility improvements and rennovations
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0502 Jefferson Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Francisco
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094109
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02181653
IRS990/TotalAssetsEOYAmt03719756
IRS990/TotalAssetsGrp/BOYAmt02181653

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