2018-10-17T15:27:21-07:00 2017-12-31 Crosby & Kaneda CPAs LLP 1970 Broadway STE 930 Oakland CA 94612 990 2017-01-01 461125549 Cal Aquatics Legends CALA 6502341300 2180 Sand Hill Road Ste 100 Menlo Park CA 94025 Warren E Spieker Jr President 2018-10-17 true Adele Kaneda P01664922 5108352727 2017 2018-06-14 16:35:46Z Warren E Spieker Jr 2180 Sand Hill Rd Ste 100 Menlo Park CA 94025 167798 false false X N/A X 2012 CA To fund and manage the building of an aquatics center to support aquatics program at the University of California, Berkeley. 3 3 0 3 0 2764568 167646 0 4612 152 0 2769180 167798 0 0 0 0 0 13515 8012 13515 8012 2755665 159786 22205283 19763091 4064425 0 18140858 19763091 To fund and manage the building of an aquatics center to support aquatics program at the University of California, Berkeley. false false The expenses associated with the building and management of the aquatics center project were capitalized. Once completed the assets will be gifted to the University of California, Berkeley at book value:During the first half of 2017, we substantially completed the project. We had one subcontractor who struggled to complete their work and we spent the remainder of the year waiting for them to complete their contract. As of year end, they still had not finished.While that was going on, we obtained substantially all of our final inspections, conducted training for University employees on all the equipment, provided the University all our as built drawings (save for the work yet to be done) and specifications; warranties, guarantees and indemnities; and all training manuals.The University continued to utilize the facility over the course of 2017 without any incident or problems. true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false false false 0 false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true false false false false false CA X Warren E Spieker Jr 6502341300 2180 Sand Hill Rd Ste 100 Menlo Park CA 94025 X Warren E Spieker Jr President 1.50 0.00 X X 0 0 0 Peter Schnugg Treasurer 10.50 0.00 X X 0 0 0 Alicia Rowell Secretary 1.50 0.00 X X 0 0 0 0 false false false Vance Brown Inc 3197 Park Blvd Palo Alto CA 94306 General Contractor 2243679 1 167646 167646 0 152 152 0 0 0 0 0 0 0 0 167798 152 0 0 0 0 0 0 0 0 0 0 0 150 150 7850 7850 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Dues, license & service fees 12 12 0 8012 0 8012 0 3125872 95349 581373 0 210291 13982 0 0 0 0 0 0 0 0 0 0 0 18287747 19653760 22205283 19763091 2601978 1462447 4064425 0 X 18140858 19763091 18140858 19763091 22205283 19763091 X 159786 1462447 X false false false X 131553 14957769 2764568 167646 18021536 0 0 131553 14957769 2764568 167646 18021536 278910 17742626 10 5551 152 5713 0 0 18027249 X 0.00000 Capital Project 19653760 19653760 Form 990, Part VI, Line 11b: Form 990 Review Process A copy of the Form 990 is provided to each officer and director prior to its filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews of the Conflict of Interest Policy shall be conducted. When conducting the periodic reviews, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents, policies and financial statements are available for review upon request. Form 990 - Part IX Statement of Functional Expense In-kind office space and administrative services was provided by the Board President. In-kind fundraising services was provided by the University of California, Berkeley. Board members serve without compensation. Form 990- Part XI Reconciliation of Net Assets, line 8 The organization reversed a 2016 tax year prior period adjustment made to Opening Net Assets, in relation to accrued payables, and restated the prior year adjustment to Construction-in-Progress.