2017-10-23T08:40:11-07:00 2016-12-31 Crosby & Kaneda CPAs 1970 Broadway STE 930 Oakland CA 94612 990 2016-01-01 461125549 Cal Aquatics Legends CALA 6502341300 2180 Sand Hill Road Ste 100 Menlo Park CA 94025 Warren E Spieker Jr President 2017-10-23 true Adele Kaneda P01664922 5108352727 2016 2021-01-29 14:40:06Z Warren E Spieker Jr 2180 Sand Hill Rd Ste 100 Menlo Park CA 94025 3000795 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 2 0 3 0 14957769 2764568 0 10 4612 0 14957779 2769180 0 0 0 0 0 2219 13515 2219 13515 14955560 2755665 18004837 22205283 1157197 4064425 16847640 18140858 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:Over the course of 2016, we continued to design and construct the project. While we experienced numerous changes and delays to the original plan, we were able to reach an agreement with the University which provided for them to have full use of the facilities as of October 13, 2016 while we completed the remaining work. The opening of the pool was celebrated with a grand opening event at about that time.Work on the project is still being finished, and estimated to be completed in October 2017. Upon completion of the work, we will document that completion, finalize the gift to the University and terminate our lease with the University over the following couple of months. true true false false false false false false false false false false false true false true true false false false false false false false false false false false false false false false false false false false true false false false false true 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 2 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 ELS Architecture & Urban Design 2040 Addison St Berkeley CA 94704 Architect 204376 Vance Brown Inc 3197 Park Blvd Palo Alto CA 94306 General Contractor 9158009 2 2764568 231615 2764568 0 5551 5551 0 0 0 230676 231615 -939 -939 -939 0 0 0 0 2769180 4612 X 0 0 0 0 0 0 0 0 0 0 0 345 345 13150 13150 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Dues, license & service fees 20 20 0 13515 0 13515 0 10416450 3125872 581373 474939 210291 0 0 0 0 0 0 0 0 0 0 0 7113448 18287747 18004837 22205283 1157197 2601978 1462447 1157197 4064425 X 16847640 18140858 16847640 18140858 18004837 22205283 X 2755665 -1462447 X false true X true false X 131553 14957769 2764568 17853890 0 0 131553 14957769 2764568 17853890 285622 17568268 10 5551 5561 0 0 17859451 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Capital Project 18287747 18287747 X 2769180 2769180 2769180 13515 13515 13515 Part X : FIN48 Footnote The Organization has evaluated its current tax positions as of December 31, 2016 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. W Spieker Jr Board Bldg costs X 1462447 1462447 false true false 1462447 Schedule L, Part V Supplemental Information The organization owed Board President Warren E. Spieker, Jr. $1,462,447 for construction costs he incurred on behalf of the organization as of fiscal year end December 31, 2016. X 9 231615 FMV false false false 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 Upon audit of financial statements for fiscal year ended December 31, 2016 by an independent accountant, prior year adjustments were made to account for accrued payables related to construction-in-progress.