Civic Intelligence

Bay Area Outreach and Recreation Program

990 • Fiscal year 2018 • EIN 94-2324340

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 14, 2018

3075 Adeline St Ste 200Berkeley, CA 94703

(510) 849-4663

Siviq Scores

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

Liabilities / Assets

45th percentile

0.06x

Higher debt load relative to assets than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

13th percentile

-20%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

75th percentile

$116,348

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

10th percentile

-14%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-46%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,054,606

Down $165,148 (-14%) from 2017

Net Assets

Down

$991,380

Down $187,451 (-16%) from 2017

Liabilities

Up

$63,226

Up $22,303 (+54%) from 2017

Revenue

Down

$876,744

Down $740,304 (-46%) from 2017

Expenses

Up

$1,055,333

Up $69,324 (+7.0%) from 2017

Net Income

Down

-$178,589

Down $809,628 (-128%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $426,525Liabilities 2011: $26,853Net Assets 2011: $399,6722011Assets 2012: $340,702Liabilities 2012: $23,409Net Assets 2012: $317,2932012Assets 2013: $283,704Liabilities 2013: $30,738Net Assets 2013: $252,9662013Assets 2014: $379,414Liabilities 2014: $46,826Net Assets 2014: $332,5882014Assets 2015: $501,001Liabilities 2015: $53,598Net Assets 2015: $447,4032015Assets 2016: $581,582Liabilities 2016: $33,790Net Assets 2016: $547,7922016Assets 2017: $1,219,754Liabilities 2017: $40,923Net Assets 2017: $1,178,8312017Assets 2018: $1,054,606Liabilities 2018: $63,226Net Assets 2018: $991,3802018Assets 2019: $1,032,906Liabilities 2019: $83,830Net Assets 2019: $949,0762019Assets 2020: $1,102,258Liabilities 2020: $165,774Net Assets 2020: $936,4842020Assets 2021: $1,493,410Liabilities 2021: $194,254Net Assets 2021: $1,299,1562021Assets 2022: $1,380,850Liabilities 2022: $213,748Net Assets 2022: $1,167,1022022Assets 2023: $1,613,999Liabilities 2023: $753,053Net Assets 2023: $860,9462023Assets 2024: $1,847,954Liabilities 2024: $724,179Net Assets 2024: $1,123,7752024Assets 2025: $1,518,252Liabilities 2025: $417,468Net Assets 2025: $1,100,7842025

Highlighted filing

2018

Assets$1,054,606
Liabilities$63,226
Net Assets$991,380

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $859,364Expenses 2011: $916,463Net Income 2011: -$57,0992011Revenue 2012: $774,264Expenses 2012: $856,643Net Income 2012: -$82,3792012Revenue 2013: $829,736Expenses 2013: $894,064Net Income 2013: -$64,3282013Revenue 2014: $1,045,107Expenses 2014: $965,485Net Income 2014: $79,6222014Revenue 2015: $1,108,729Expenses 2015: $993,914Net Income 2015: $114,8152015Revenue 2016: $1,025,173Expenses 2016: $924,784Net Income 2016: $100,3892016Revenue 2017: $1,617,048Expenses 2017: $986,009Net Income 2017: $631,0392017Revenue 2018: $876,744Expenses 2018: $1,055,333Net Income 2018: -$178,5892018Revenue 2019: $1,016,328Expenses 2019: $1,074,078Net Income 2019: -$57,7502019Revenue 2020: $1,089,209Expenses 2020: $1,116,626Net Income 2020: -$27,4172020Revenue 2021: $1,297,467Expenses 2021: $952,443Net Income 2021: $345,0242021Revenue 2022: $1,066,742Expenses 2022: $1,134,543Net Income 2022: -$67,8012022Revenue 2023: $1,084,089Expenses 2023: $1,207,078Net Income 2023: -$122,9892023Revenue 2024: $1,416,169Expenses 2024: $1,591,499Net Income 2024: -$175,3302024Revenue 2025: $1,521,265Expenses 2025: $1,439,712Net Income 2025: $81,5532025

Highlighted filing

2018

Revenue$876,744
Expenses$1,055,333
Net Income-$178,589
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$876,744
Mission and Program Overview

Mission

The Organization mission is to improve the health, independence, and social integration of people with physical disabilities through participation in sports, recreation and fitness programs.

To improve the health, independence and social integration of people with physical disabilities through sports, fitness and recreation programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$153,893$120,813▼ $33,080
Land, Buildings, and Equipment, Net$117,741$111,468▼ $6,273
Cash and Non-Interest-Bearing Accounts$917,709$64,935▼ $852,774
Prepaid Expenses and Deferred Charges$26,768$26,835▲ $67
Accounts Receivable$3,643$1,543▼ $2,100
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$1,219,754$1,054,606▼ $165,148
Other Assets Total-$729,012-
Liabilities
Accounts Payable and Accrued Expenses$40,923$63,226▲ $22,303
Total Liabilities$40,923$63,226▲ $22,303
Net Assets / Fund Balance
Unrestricted Net Assets$989,689$859,055▼ $130,634
Temporarily Rstr Net Assets$189,142$132,325▼ $56,817
Total Net Assets Fund Balance$1,178,831$991,380▼ $187,451
Total Liabilities and Net Assets / Fund Balance$1,219,754$1,054,606▼ $165,148

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$110,292$351,463$461,755
Leasehold Improvements-$201,849$201,849
Other Land Buildings$1,176$15,178$16,354
Other Assets Org$229,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rick SmithExecutive DirectorPT$116,348$116,348

Board Members and Trustees

NameTitle
John OrmsbyPresident
Cynthia NoonanVice President
Alan SpectorBoard Member
Amanda RostBoard Member
Charles LarocheBoard Member
Elizabeth ThomasBoard Member
Kathi PughBoard Member
Matt GrigorieffBoard Member
Sam MarksBoard Member
Shruti AgarnalBoard Member
Steve LauBoard Member
Aydan AysoySecretary
Jason HarrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$771,646
Program Service Revenue
$76,830
Investment Income
$9,081
Other Revenue
$19,187
All Other Contributions
$518,400
Change in Net Assets
$-178,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$876,744
Revenue Not Reported on Form 990
$60,069
Total Revenue per Audited Statements
$936,813
Total Revenue per Form 990
$876,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$676,990
Other Expenses$378,343
Total Fundraising Expense$155,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$344,159$41,865$56,483$442,507
Current Officers, Directors, Trustees, and Key Employees$63,991$29,087$23,270$116,348
All Other Expenses$45,296$5,159$31,267$81,722
Other Employee Benefits$58,490$7,190$9,702$75,382
Travel$68,676$198$789$69,663
Depreciation Depletion$49,970$121$135$50,226
Payroll Taxes$31,224$5,428$6,101$42,753
Other Expenses$1,945$7,168$14,021$23,134
Insurance$8,544$6,662-$15,206
Office Expenses$409$1,459$118$1,986
Total Functional Expenses$785,033$114,758$155,542$1,055,333

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,124,264
Expenses per Audited Statements$1,055,333
Total Expenses per Form 990$1,055,333
Expenses Not Reported on Form 990$68,931
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
Cynthia NoonanBoard MemberConduct ResearchNo$5,500

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
Audit committee
Yes
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

An outside CPA Firm prepares the Form 990 and we provide a copy of it to the Board Members before it is filed with the United States Treasury and Franchise Tax Board. The Form 990 is reviewed by the Administrative Director, Executive Director and by the President or Treasurer of the Board before filing.

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

We have a written conflict of interest policy that requires our officers, directors, and employees to disclose potential confilict of themselves and there family members as soon as the board member or employee becomes aware of the potential conflict. The disclosure is made to the Executive Director by employees, and to the Board President and Executive Director by board members. The Executive Director or the President of the Board, as appropriate, reviews the disclosures.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

An executive committee was formed to review and recommend on the Executive Director's salary. The committee relied on comparablility and other data. The committee's report was delivered verbally.

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

We make our Forms 990, audited financial statements, articles of incorporation, and by-laws available on request in both electronic and paper forms. Form 990 is also publicly available at GuideStar.

Filing and Contact Details

Filer

Filer Name
Bay Area Outreach and Recreation Program
EIN
94-2324340
Phone
5108494663
Address
3075 ADELINE ST STE 200, BERKELEY, CA 94703

Signing Officer

Name
John Ormsby
Title
President
Signed
2018-11-14
Discuss with paid preparer
No

Organization Details

Formed
1976
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
10
Employees
22
Volunteers
128

Preparer

Firm
Dennis L Lorette Acctcy Corp
Address
2131 San Pablo Ave, Pinole, CA 94564
Preparer
Dennis L Lorette
Phone
5107418299
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: BORP FITNESS CENTER provides a full menu of weekly fitness classes for people with disabilities and visual impairments. Classes offered include adaptive yoga, dance, tai chi, upper body strengthening, arthritis exercise, stretching and fitness. The program serves approximately 300 consumers annually and is located at the Ed Roberts Campus. OTHER PROGRAM SERVICES 5: BORP'S ADAPTED CYCLING CENTER PROGRAM located at Aquatic Park in Berkeley is open 3 days a week and is equipped with a fleet of 80 adaptive bikes. The Cycling Program provides individuals with many different types of disabilities access to regular outdoor exercise on a year-round basis. The Program served over 300 participants last year through open hours and organized group rides for youth, adults, families, veterans, and tandem rides for individuals with visually impairments. In addition, over 300 individuals attended BORP's annual Revolution cycling event in Sonoma County. OTHER PROGRAM SERVICES 6: ACCESS NORTHERN CALIFORNIA project is a web-based access guide to the outdoors for people with disabilities. The web guide serves to eliminate the information barrier that prevents people with disabilities from participating in outdoor activities by providing detailed and thoroughly researched access information about trails, parks, adapted outdoor recreation programs and services, and alternative lodging such as camping, cabins, and yurts. Additionally, through education and advocacy, we provide disability awareness trainings to park and trail agencies so they can better serve people with a wide range of disabilities.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Unrealized Loss on Investments = -$8862

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Director
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IRS990/MissionDesc0THE MISSION OF BAY AREA & OUTREACH RECREATION PROGRAM (BORP)IS TO IMPROVE THE HEALTH, INDEPENDENCE AND SOCIAL INTEGRATION OF PEOPLE WITH PHYSICAL DISABILITIES THROUGH SPORTS, FITNESS AND RECREATION PROGRAMS. BORP IS THE LEADING PROVIDER AND PROVIDER AND PROMOTER OF ACCESSIBLE SPORTS AND RECREATION PROGRAMS FOR CHILDREN AND ADULTS WITH PHYSICAL DISABILITIES IN THE GREATER SAN FRANCISCO BAY AREA.
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IRS990/OtherExpensesGrp/FundraisingAmt14256
IRS990/OtherExpensesGrp/FundraisingAmt22400
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05428
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IRS990/ProgSrvcAccomActy2Grp/Desc0BORP'S ADAPTED CYCLING CENTER PROGRAM located at Aquatic Park in Berkeley is open 3 days a week and is equipped with a fleet of 80 adaptive bikes. The Cycling Program provides individuals with many different types of disabilities access to regular outdoor exercise on a year-round basis. The Program served over 300 participants last year through open hours and organized group rides for youth, adults, families, veterans, and tandem rides for individuals with visually impairments. In addition, over 300 individuals attended BORP's annual Revolution cycling event in Sonoma County.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0172773
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011981
IRS990/ProgSrvcAccomActy3Grp/Desc0ADVENTURES & OUTINGS PROGRAM provides outdoor recreation activities and urban outings for individuals with physical disabilities and visual impairments of all ages as well as families. Activities offered include guided nature hikes on accessible trails, coastal access trips, camping, festivals, museum tours, live music and community events. Group trip wheelchair-accessible transportation is provided to activites. This program promotes active lifestyles, provides access to the outdoors and helps participants increase mobility, independence and social connections. Last year 85 individuals participated over 100 different adventures and outings activities around the greater Bay Area.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.52$0.42$1.10$1.52$1.44$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.72$1.12$1.42$1.59$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.75$0.86$1.08$1.21$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.38$0.21$1.17$1.07$1.13$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.19$1.30$1.30$0.95$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.17$0.94$1.09$1.12$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.08$0.95$1.02$1.07$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.06$0.99$0.88$1.06$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.04$1.18$1.62$0.99$0.63
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.03$0.55$1.03$0.92$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.05$0.45$1.11$0.99$0.11
2014Summary only. Only limited summary data is available for this year.$0.38$0.05$0.33$1.05$0.97$0.08
2013Summary only. Only limited summary data is available for this year.$0.28$0.03$0.25$0.83$0.89$0.06
2012Summary only. Only limited summary data is available for this year.$0.34$0.02$0.32$0.77$0.86$0.08
2011Summary only. Only limited summary data is available for this year.$0.43$0.03$0.40$0.86$0.92$0.06