Civic Intelligence

Capoeira Arts Foundation Inc.

990 • Fiscal year 2015 • EIN 94-2853995

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 17, 2015

1901 San Pablo AveBerkeley, CA 94702

(510) 666-1255

Siviq Scores

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

Liabilities / Assets

80th percentile

0.15x

Higher debt load relative to assets than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

40th percentile

-0.1%

Higher net margin than 40% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$28,416

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

23rd percentile

-16%

Faster asset growth than 23% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

-7.3%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$129,173

Down $23,803 (-16%) from 2014

Net Assets

Down

$109,274

Down $391 (-0.4%) from 2014

Liabilities

Down

$19,899

Down $23,412 (-54%) from 2014

Revenue

Down

$322,195

Down $25,379 (-7.3%) from 2014

Expenses

Down

$322,586

Down $1,083 (-0.3%) from 2014

Net Income

Down

-$391

Down $24,296 (-102%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $159,610Liabilities 2012: $53,790Net Assets 2012: $105,8202012Assets 2013: $133,746Liabilities 2013: $47,484Net Assets 2013: $86,2622013Assets 2014: $152,976Liabilities 2014: $43,311Net Assets 2014: $109,6652014Assets 2015: $129,173Liabilities 2015: $19,899Net Assets 2015: $109,2742015Assets 2016: $127,380Liabilities 2016: $13,172Net Assets 2016: $114,2082016Assets 2017: $149,705Liabilities 2017: $8,335Net Assets 2017: $141,3702017Assets 2018: $124,740Liabilities 2018: $5,986Net Assets 2018: $118,7542018Assets 2019: $135,785Liabilities 2019: $780Net Assets 2019: $135,0052019Assets 2020: $2,337,486Liabilities 2020: $1,847,460Net Assets 2020: $490,0262020Assets 2021: $2,305,100Liabilities 2021: $1,815,000Net Assets 2021: $490,1002021Assets 2022: $2,239,842Liabilities 2022: $1,807,618Net Assets 2022: $432,2242022Assets 2023: $2,298,223Liabilities 2023: $1,824,052Net Assets 2023: $474,1712023Assets 2024: $2,245,309Liabilities 2024: $1,796,887Net Assets 2024: $448,4222024

Highlighted filing

2015

Assets$129,173
Liabilities$19,899
Net Assets$109,274

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $328,2522012Expenses 2013: $337,2832013Revenue 2014: $347,574Expenses 2014: $323,669Net Income 2014: $23,9052014Revenue 2015: $322,195Expenses 2015: $322,586Net Income 2015: -$3912015Revenue 2016: $338,495Expenses 2016: $333,561Net Income 2016: $4,9342016Revenue 2017: $344,078Expenses 2017: $316,916Net Income 2017: $27,1622017Revenue 2018: $235,640Expenses 2018: $258,256Net Income 2018: -$22,6162018Revenue 2019: $306,984Expenses 2019: $290,733Net Income 2019: $16,2512019Revenue 2020: $686,069Expenses 2020: $331,048Net Income 2020: $355,0212020Revenue 2021: $372,755Expenses 2021: $372,681Net Income 2021: $742021Revenue 2022: $279,710Expenses 2022: $338,011Net Income 2022: -$58,3012022Revenue 2023: $343,126Expenses 2023: $292,989Net Income 2023: $50,1372023Revenue 2024: $287,215Expenses 2024: $312,964Net Income 2024: -$25,7492024

Highlighted filing

2015

Revenue$322,195
Expenses$322,586
Net Income-$391
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 17, 2015
Return Version
2014v5.0
Gross Receipts
$360,457
Mission and Program Overview

Mission

To provide education and instruction of the brazilian art form of capoeira. Capoeira arts foundation present artistic, social, and cultural events that aim to strengthen the community.

To provide education and instruction of the brazilian art form capoeira.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$90,925$92,787▲ $1,862
Savings and Temporary Cash Investments$46,595$19,296▼ $27,299
Loans From Officers Directors$12,640$17,764▲ $5,124
Cash and Non-Interest-Bearing Accounts$5,456$7,090▲ $1,634
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$152,976$129,173▼ $23,803
Other Assets Total$10,000$10,000→ $0
Liabilities
Unsecured Notes Loans Payable$22,348--
Other Liabilities$8,323$2,135▼ $6,188
Total Liabilities$43,311$19,899▼ $23,412
Net Assets / Fund Balance
Unrestricted Net Assets$109,665$109,274▼ $391
Total Net Assets Fund Balance$109,665$109,274▼ $391
Total Liabilities and Net Assets / Fund Balance$152,976$129,173▼ $23,803

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$92,787$22,005$114,792
Other Assets Org$10,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ubirajara AlmeidaPresidentFT$28,416$28,416

Board Members and Trustees

NameTitle
Bende TothBoard Member
Nuria BowartBoard Member
Scott SachererBoard Member
Takeshi OdaBoard Member
Jordan SimmonsSecretary
Alma HernandezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$125,429
Program Service Revenue
$182,012
Investment Income
$316
Other Revenue
$14,438
All Other Contributions
$125,429
Change in Net Assets
$-391
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$140,515
Other Expenses$133,871
Grants and Similar Amounts Paid$48,200
Total Fundraising Expense$17,790
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$51,185$42,489$4,721$98,395
Occupancy$56,435$21,706$8,682$86,823
Foreign Grants$48,200--$48,200
Current Officers, Directors, Trustees, and Key Employees$28,416--$28,416
Payroll Taxes$8,908$3,426$1,370$13,704
Insurance$4,536$1,745$698$6,979
All Other Expenses$2,852$2,219$485$5,556
Other Expenses$2,754$1,059$424$4,237
Depreciation Depletion$2,573$990$396$3,959
Advertising$2,439--$2,439
Information Technology-$1,816-$1,816
Fees for Services Accounting-$1,745-$1,745
Office Expenses$608$608-$1,216
Interest-$961-$961
Travel$97$97$97$291
Total Functional Expenses$214,967$89,829$17,790$322,586
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,662
Fundraising Direct Expenses$13,535
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Batizado$19,662$19,662$7,855$11,807
Total Events$19,662$19,662$7,855$11,807
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
Loans from Officers, Directors, Trustees, and Key Employees$12,640$17,764▲ $5,124
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$1,828
Other Current Liabilities$307
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Line 11B: Form 990 Review Process

The form 990 is reviewed by at least one officer prior to filing.

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

Compensation proposals are brought before the entire board to review, discuss, vote,and implement. All board members vote and a majority approval is required.

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Capoeira Arts Foundation Inc
EIN
94-2853995
Phone
5106661255
Address
1901 SAN PABLO AVE, BERKELEY, CA 94702

Signing Officer

Name
Ubirajara Almeida
Title
President
Signed
2015-12-17
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
9
Volunteers
30

Preparer

Firm
Porter & Yee Cpas an Accountancy Corp
Address
2300 Contra Costa Blvd Suite 100, Pleasant Hill, CA 94523
Preparer
Lori Abele CPA
Phone
9252880600
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt051185
IRS990/OtherSalariesAndWagesGrp/TotalAmt098395
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01370
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03426
IRS990/PayrollTaxesGrp/ProgramServicesAmt08908
IRS990/PayrollTaxesGrp/TotalAmt013704
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAPOEIRA CLASSES
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0130280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt151732
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0130280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt151732
IRS990/ProgSrvcAccomActy2Grp/Desc0Grants in support of Project Kirimure which provides eductional programs and capoeira instruction to at-risk children in Bahia, Brazil.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt048200
IRS990/ProgSrvcAccomActy2Grp/GrantAmt048200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0124235
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt049000
IRS990/PYInvestmentIncomeAmt0130
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0144908
IRS990/PYOtherRevenueAmt090148
IRS990/PYProgramServiceRevenueAmt0133061
IRS990/PYRevenuesLessExpensesAmt023905
IRS990/PYSalariesCompEmpBnftPaidAmt0129761
IRS990/PYTotalExpensesAmt0323669
IRS990/PYTotalRevenueAmt0347574
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-391
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt046595
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019296
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0255709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0257296
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0242850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0297538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0276151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01329544
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0316
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt047
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0573
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt051732
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt045115
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt048000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt045000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt042000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0231847
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83970
IRS990ScheduleA/PublicSupportPY170Pct00.84800
IRS990ScheduleA/PublicSupportTotal170Amt01329544
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0255709
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0257296
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0242850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0297538
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0276151
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01329544
IRS990ScheduleA/TotalSupportAmt01583445
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt08311
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt07227
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt05943
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt021481
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/OtherAssetsOrgGrp/BookValueAmt010000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt092787
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022005
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0114792
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01828
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1307
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092787
IRS990ScheduleD/TotalBookValueOtherAssetsAmt010000
IRS990ScheduleD/TotalLiabilityAmt02135
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt048000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0EFT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0BRAZIL
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07855
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BATIZADO
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019662
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019662
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019662
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019662
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011807
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07855
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07855
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false

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Filings

Peer Organizations

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