Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Point Loma Sports Associates
EIN 95-3146922 • 501(c)3 • San Diego, CA
Profile
To support Athletics at Point Loma Nazarene University
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $540,347 (-100%) from 2016
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$0
Down $540,347 (-100%) from 2016
Revenue
Down$9,584
Down $4,348 (-31%) from 2016
Expenses
Up$601,651
Up $597,541 (+14539%) from 2016
Net Income
Down-$592,067
Down $601,889 (-6128%) from 2016
Trend Graphs
Filings
Most recent year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $0
- Revenue
- $9,584
- Expenses
- $601,651
- Net income
- -$592,067
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2016 to Jun 30, 2017
- Signed
- Oct 23, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $9,584
Mission and Program Overview
Mission
To support Athletics at Point Loma Nazarene University
Program Services
| Description | Grants | Expenses |
|---|---|---|
| To encourage sportsmanship and provide support for athletic programs at Point Loma Nazarene University. | $600,841 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kim S Kundrak | Treasurer | - | $0 | - | - |
| Bernie Balikian | Secretary | - | $0 | - | - |
| Ross Irwin | President | - | $0 | - | - |
| Carroll Land | Vice President | - | $0 | - | - |
Governance and Compliance
Governance Explanations
Part VI Sectiom B Line 11
“Form 990 is prepared by an independent CPA firm and reveiwed in detail by the organization's top management. The reviewed form 990 is then provided to the board of directors prior to filing with the IRS.”
Form 990 Part VI Section B Line 15
“The organization does not ahve a top manangement official or top financial official. Therefore, these lines were answered no in accordance with instructions.”
Filing and Contact Details
Filer
- Filer Name
- Point Loma Sports Associates
- EIN
- 95-3146922
- Phone
- 6193842933
- Address
- 3900 Lomaland Drive, San Diego, CA 92106
Signing Officer
- Name
- Kim S Kundrak
- Title
- Treasurer
- Signed
- 2017-10-23
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Massey Wehr & Company LLP
- Address
- 7814 Ivanhoe Avenue, La Jolla, CA 92037
- Preparer
- John P Massey
- Phone
- 8585510169
Supplemental Narrative
Additional Explanations
Grants and Similar Amounts Paid In Excess of $5,000.1
“| Donee's Name: Point Loma Nazarene University | Donee's Address: 3900 Lomaland Drive San Diego CA 92106 | Description of Property: Securities | Date of Gift: 20161128 | Fair Market Value: $599979 | Method Used to Determine FMV: Market Value”
Other Expenses.1
“Franchise Tax Board $10”
Form 990 Line VI Line
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Part V Line 34
“The association has been dissolved and all assets distributed.”
Raw XML Appendix222 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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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Vice President |
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| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 51720 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10 |
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| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To support Athletics at Point Loma Nazarene University |
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| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 601651 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 600841 |
| IRS990EZ/TotalRevenueAmt | 0 | 9584 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AdjustedNetIncomeGrp/AdjustedGrossIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/DepreciationDepletionGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/NetSTCapitalGainAdjNetIncmGrp/PriorYearAmt | 0 | 0 |
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| IRS990ScheduleA/AdjustedNetIncomeGrp/OtherGrossIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/RecoveriesPYDistributionsGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/AdjustedNetIncomeGrp/TotalAdjustedNetIncomeGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt | 0 | 0 |
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| IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt | 0 | 0 |
| IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt | 0 | 0.00000 |
| IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt | 0 | 0 |
| IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt | 0 | 0 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | false |
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| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
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| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3NonFuncInd | 0 | X |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | false |
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| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
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| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | Securities and Cash |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2016-12-01 |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | Market Value |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 3900 Lomaland Drive |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | San Diego |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | CA |
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| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Donee's Name: Point Loma Nazarene University | Donee's Address: 3900 Lomaland Drive San Diego CA 92106 | Description of Property: Securities | Date of Gift: 20161128 | Fair Market Value: $599979 | Method Used to Determine FMV: Market Value |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Franchise Tax Board $10 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990 is prepared by an independent CPA firm and reveiwed in detail by the organization's top management. The reviewed form 990 is then provided to the board of directors prior to filing with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The organization does not ahve a top manangement official or top financial official. Therefore, these lines were answered no in accordance with instructions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The association has been dissolved and all assets distributed. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grants and Similar Amounts Paid In Excess of $5,000.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part VI Sectiom B Line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 Part VI Section B Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990 Line VI Line |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part V Line 34 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Kim S Kundrak |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-10-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Point Loma Sports Associates |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | POIN |
| ReturnHeader/Filer/EIN | 0 | 953146922 |
| ReturnHeader/Filer/PhoneNum | 0 | 6193842933 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3900 Lomaland Drive |
| ReturnHeader/Filer/USAddress/CityNm | 0 | San Diego |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92106 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Massey Wehr & Company LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7814 Ivanhoe Avenue |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | La Jolla |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92037 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8585510169 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | John P Massey |
| ReturnHeader/ReturnTs | 0 | 2017-10-23T13:37:47-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-06-30 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.