2016-10-31T15:47:54-07:00 2015-12-31 Crosby & Kaneda CPAs 1970 Broadway STE 930 Oakland CA 94612 990 2015-01-01 461125549 Cal Aquatics Legends CALA 6502341300 2180 Sand Hill Road Menlo Park CA 94025 Warren E Spieker Jr President 2016-10-31 true Adele Kaneda P01664922 5108352727 2015 2017-02-10 21:41:12Z Warren E Spieker Jr 2180 Sand Hill Rd 100 Menlo Park CA 94025 15273956 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 131553 14957769 0 -233 10 0 131320 14957779 0 0 0 0 0 134 2219 134 2219 131186 14955560 131186 18004837 1157197 131186 16847640 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:After we obtained our 501(c)3 approval from the IRS, we immediately reconvened our team of architects, engineers and contractors. In addition, we commenced preparing the final Lease Agreement with the University to provide access to the property.In early June, the University hosted a groundbreaking event on site and, on June 22nd, we commenced construction with an encroachment permit from the University. Shortly thereafter, we signed the Lease Agreement governing our use of the site for the duration of the project.Construction proceeded smoothly through the end of the year. 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 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 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 215821 UC Regents UC Berkeley 200 AE Buliding Berkeley CA 94720 Construction Fees 916954 Vance Brown Inc 3197 Park Blvd Palo Alto CA 94306 General Contractor 3100587 3 14957769 14957769 0 919 919 0 0 0 315268 316177 -909 -909 -909 0 0 0 0 14957779 10 X 0 0 0 0 0 0 0 0 0 0 0 0 1800 1800 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Bank fees 330 330 Dues, license & service fees 89 89 0 2219 0 2219 0 131186 10416450 0 474939 0 0 0 0 0 0 0 0 0 0 0 7113448 131186 18004837 1157197 0 1157197 X 131186 16847640 131186 16847640 131186 18004837 X 14955560 1760894 X false true X true false X 131553 14957769 15089322 0 0 131553 14957769 15089322 396426 14692896 10 10 0 0 15089332 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Construction in progress 7113448 7113448 X 14957779 14957779 14957779 2219 2219 2219 Part X : FIN48 Footnote The Organization has evaluated its current tax positions as of December 31, 2015 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. 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, 2015 by an independent accountant, prior year adjustments were made to account for accrued pledged receivables and construction-in-progress.