2025-01-27T13:58:43-08:00 2023-12-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-01-01 943224127 Riekes Center for Human Enhancement RIEK 6503642509 3455 Edison Way Menlo Park CA 94025 Mark Newton Executive Director 6503642509 2025-01-27 true true Douglas W Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z X Mark Newton 3455 Edison Way Menlo Park CA 94025 7411490 false X www.riekes.org X 1995 CA The Riekes Center exists for the enhancement of the individual student. Our mission is to provide each student with the best possible opportunity to define and accomplish individual goals, build character and learn transferable life skills through Creative Arts, [cont page 2] 17 16 90 25 0 5724448 4888724 2070474 2246271 60142 146585 421654 53202 8276718 7334782 467858 502697 0 3066356 3217956 0 358365 1716268 1490453 5250482 5211106 3026236 2123676 10769164 12741966 6651635 6429496 4117529 6312470 X Athletic Fitness and Nature Awareness, in an environment of non-judgment and mutual respect. Each persons uniqueness and potential is celebrated. The Riekes Center thrives on providing transformational outcomes for our students. false false 1894232 165338 616290 The Riekes Center focuses on achievable and measurable results. Students benefit from individualized programs that build strength, speed, flexibility and endurance, while preventing injury. Our athletic programs rely on evaluations and video-based bio-mechanical analysis to measure improvement. Our programs are individually tailored to meet each of our students needs and goals, in an atmosphere where all students, goals, and interests are equally important.Our comprehensive approach creates better athletes, stronger team players, and more motivated and confident individuals. Our programs utilize the best technologies, highly developed learning theories, and latest advancements in areas such as physiology, nutrition and the mechanics of movement. 960985 190896 970134 The Riekes Center Nature Awareness Department provides nature immersion opportunities that focus on fun, adventure, and life-long learning. We strive to build strong affinities between people and the natural world. We provide participants from age 0 (yes we have pregnant moms in our programs) to 99 with the opportunity to explore an interest or pursue a passion in wilderness living, outdoor study, and recreation. Whether you want to backpack in the desert of Death Valley, surf the Pacific Ocean, study the natural history of California, track weasels along a river bank, make fire by rubbing two sticks together, teach your classroom more about their schools back yard or enrich your personal nature hikes, we have the program for you. 676659 98339 526926 The Riekes Center Creative Arts Department is committed to providing the best possi- ble opportunity for participants to define and accomplish their goals in the Creat- ive Arts. Guided by a professional staff of artist-educators, students are able to explore their interests and pursue their passions in an environment of support and mutual respect. We offer Music Instruction, Video Production, Visual Art, Photo- graphy, Ezine (digital magazine publishing), Electronic Music, Hip Hop and Spoken Word programs. Creative Arts students have (1) Shown their work on PBS, (2) Entered and won awards at film festivals, (3) Made a trailer that was chosen for a Star Wars Movie, (4) Gone on to UCLA and USC Film Schools, (5) Attended Musicians Institute in Hollywood, (6)Been cast on the hit TV series Glee as a regular band member, (7) Started their own film festivals, (8) Written/arranged/produced their own CDs. 464500 48124 245456 3996376 true true false false false false false false false true true true false false false true true false true false false false false false true false false false true true false false false true false false false false true false false false false false false false false true 22 0 true 90 true false false false false true true false false 0 false false false false false false false X 17 16 false false false false false false false true true false false true true true true true true true true false CA X X X Jeremy Hartje 6503642509 3455 Edison Way Menlo Park CA 94025 Mark Newton Exec Director 40.00 0.00 X X 213346 0 0 Caroline McNally Board Chair 3.00 0.00 X X 0 0 0 Steven Miller Treasurer 3.00 0.00 X X 0 0 0 Michael Horowitz Secretary 3.00 0.00 X X 0 0 0 John Beltramo Director 1.00 0.00 X 0 0 0 Bruce Burkard Director 1.00 0.00 X 0 0 0 Alex Cecil Director 1.00 0.00 X 0 0 0 Kim Crockett Vice Chair 3.00 0.00 X X 0 0 0 David Dove Director 1.00 0.00 X 0 0 0 Steve Dow Director 1.00 0.00 X 0 0 0 Robert English Director 1.00 0.00 X 0 0 0 David Kelsey Director 1.00 0.00 X 0 0 0 Chris Parker Director 1.00 0.00 X 0 0 0 Gloria Principe Director 1.00 0.00 X 0 0 0 Dennis Sheehan Director 1.00 0.00 X 0 0 0 Harpinder Singh Director 1.00 0.00 X 0 0 0 213346 1 false true true 0 555143 934439 3399142 129710 4888724 Facilities rental Fees 713940 34521 34521 Programs fees and revenue 713940 2211750 2211750 2246271 146585 146585 0 0 0 0 17375 555143 76708 -59333 0 0 Other income 713940 112535 112535 112535 7334782 2358806 146585 0 502697 502697 0 0 213346 162441 35363 15542 0 2615352 1991320 433504 190528 0 179087 136356 29684 13047 210171 160024 34836 15311 0 400 400 62926 62926 0 0 0 22444 115 20000 2329 33247 12403 2796 18048 84915 57874 18800 8241 19112 15328 1892 1892 0 0 58785 52353 6181 251 0 0 308843 247075 30884 30884 0 352658 285456 33601 33601 0 Property insurance and taxes 105948 477 105412 59 Consulting and contractors 104268 78494 12887 12887 Program & development expense 100889 100362 123 404 Repairs and maintenance 93689 74963 9363 9363 142329 118638 17713 5978 5211106 3996376 856365 358365 480851 1003197 0 0 103984 43087 0 0 0 0 0 10771853 3612440 7476559 7159413 2479669 3526390 154170 941488 0 0 73931 68391 10769164 12741966 286871 171893 70828 50729 6185936 6098874 108000 108000 6651635 6429496 X 1004920 1840424 3112609 4472046 4117529 6312470 10769164 12741966 2123676 71265 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2632267 1000000 365902 400000 3598169 3000000 -217733 150000 2632267 1.00000 false false false 9320000 2252333 7067667 759550 759550 666710 574964 91746 25593 25593 7159413 941488 X 7406047 71265 71265 7334782 7334782 5211106 5211106 5211106 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Center is required to report information regarding its exposure to various tax positions taken by the Center and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Center has adequately evaluated its current tax positions and has concluded that as of December 31, 2023, the Center does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Center has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that the Center continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Center is not required to file an annual return with the IRS because it is classified (and therefor exempted) as a church. The Center may periodically receive unrelated business income (such as sublease rental income) requiring the Center to file separate tax returns under federal and state statutes. If such conditions were to exist, the Center would calculate and accrue the applicable taxes. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Application materials include non-discriminatory statements and are published in the San Jose Mercury News. In addition, the organization's website (www.riekes.org), its employment data, its brochures, its handbooks and all of its solicitations welcome diverse applicants from all social/religious/economic/other backgrounds. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X X X false CA Rally for Riekes 572518 555143 17375 8890 40452 27366 572518 555143 17375 8890 40452 27366 76708 -59333 false 0 0 Program Scholarships 1257 502697 X X X X false false false false false false false false false Mark Newton Exec Director 213346 213346 Riekes Estate Founder Operations X 108000 108000 false true false 108000 Schedule L, Part V Supplemental Information Note Payable to Estate of Gary Riekes: At December 31, 2022, the Center was obligated under a noninterest-bearing note payable in the amount of $108,000 to the Estate of Gary Riekes for amounts advanced to the Center.Salary information for Gary Riekes: Mr. Gary Riekes was the Founder and Member of the Board of Directors of Riekes Center. Prior to his passing, Mr. Riekes was employed by Riekes Center for Human Enhancement AS ITS EXECUTIVE DIRECTOR. The Estate of Mr. Riekes WAS PAID $31,250 DURING THE YEAR ENDED December 31, 2022. X 3 122121 FMV X 3 2589 FMV X Equipment 1 5000 FMV false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: The Student Services Department offers Riekes Center students useful opportunities to become more involved with the community. Students can gain valuable leadership and life skills while working in a fun environment with a supportive team. Participants can volunteer, receive accredited community service hours, work in trade for program tuition, or train towards becoming a future Riekes Center staff member. As a student worker, participants receive all of the benefits of being a Riekes Center student, as well as the joys of being a peer mentor and role model for others. We have many positions available, and we can tailor the program to meet students' needs.[continued on Schedule O] OTHER PROGRAM SERVICES 5: Student Services (continued)Student workers at the Riekes Center learn communication skills by giving tours of the Center, taking lunch orders, and helping other students to achieve their goals. They learn how to run a grill and cook pizza in our outdoor oven. Students also manage the live sound at our monthly concerts, answer phones, assist at the front desk, and help take care of the gardens at the Riekes Center. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Menlo Park, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.candid.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. Amended Explanation Subsequent to filing the original tax return, Riekes Center for Human Enhancement underwent an examination of its December 31, 2023 financial statements. Upon conclusion of the audit, the independent accounting firm posted entries and made certain other adjustments which impacted previously reported revenues, expenses, assets, liabilities, and net assets. Accordingly, management determined it was necessary to prepare and file an amended tax return.