2015-09-03T15:38:21-07:00 2014-12-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2014-01-01 943224127 Riekes Center for Human Enhancement RIEK 6503642509 3455 Edison Way Menlo Park CA 94025 Gary Riekes Executive Director 2015-09-03 true Douglas W Regalia P00186389 9253140390 2014 2016-02-25 16:41:14Z Gary Riekes 3455 Edison Way Menlo Park CA 94025 3203875 false 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] 18 17 31 25 0 1297033 1313766 2016104 1869995 8583 707 14568 5082 3336288 3189550 0 0 1502569 1710902 0 116407 1998483 1649822 3501052 3360724 -164764 -171174 401505 361054 188722 318939 212783 42115 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 1029965 816157 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. 532193 415931 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] 467694 365523 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. 373353 291791 2403205 true true false false false false false false false false true true false true true true 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 true 20 0 true 31 true false false false false false false false false 0 false false false false false false false false false false X 18 17 false false false false false false false true true false false true true true true true true true true false CA X X Meridith Griffin 2082874777 1750 W Front Street 200 Boise ID 83702 Gary Riekes Founder/CEO 40.00 0.00 X X 100000 0 2481 Bill Dewes Board Chair 4.00 0.00 X X 0 0 0 Steve Miller Treasurer 4.00 0.00 X X 0 0 0 Stephanie Osborne Vice Chair 4.00 0.00 X X 0 0 0 Bruce Burkard Director 2.00 0.00 X 0 0 0 Dillon Chambers Director 2.00 0.00 X 0 0 0 David Dove Director 2.00 0.00 X 0 0 0 Steve Dow Director 2.00 0.00 X 0 0 0 Katie Ferguson Director 2.00 0.00 X 0 0 0 Susan Mohr Director 2.00 0.00 X 0 0 0 Leslie Quist Director 2.00 0.00 X 0 0 0 Dennis Sheehan Director 2.00 0.00 X 0 0 0 Jen Wythes Vettel Director 2.00 0.00 X 0 0 0 100000 2481 0 false false false 0 1313766 16199 1313766 Programs fees and revenue 1869995 1869995 1869995 707 707 0 0 12432 12432 12432 12432 0 0 0 6975 14325 -7350 -7350 0 3189550 1875077 707 0 0 0 0 102481 84034 14348 4099 0 1259102 1032464 176274 50364 0 173356 142150 24271 6935 175963 144289 24635 7039 0 0 41744 41744 0 0 0 332590 314923 6046 11621 50528 45565 1129 3834 37801 13419 14315 10067 23386 19177 3274 935 0 351480 348980 2500 47259 40860 4831 1568 0 0 0 0 52722 45768 6954 43849 43849 Program scholarships 365327 365327 Equipment leasing and repairs 58392 10359 33758 14275 Bank charges/brokerage fees 50748 4648 44541 1559 Miscellaneous 47841 40732 7109 146155 99490 45054 1611 3360724 2403205 841112 116407 82500 80833 53267 18501 15241 26337 43880 0 0 0 4259 0 8775 22118 1259802 1142241 151819 117561 0 37806 23616 0 0 36742 39304 401505 361054 94838 173565 93884 145374 188722 318939 X 120001 11060 92782 31055 212783 42115 401505 361054 -171174 506 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 770373 725153 45220 463836 391495 72341 25593 25593 117561 23616 Deposits 39304 39304 Line of Credit 47000 Unearned Revenue 98374 145374 X 3204381 506 14325 14831 3189550 3189550 3375049 14325 14325 3360724 3360724 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, 2013, 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of merchandise $14325 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of merchandise $14325 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 Form 990, Part III, Line 4d: Other Program Services Description 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, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERENECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THEORGANIZATION'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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS(IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THEORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY 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, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN MENLO PARK, CALIFORNIA (FOR A PHYSICAL INSPECTION).