2012-09-17T10:20:32-07:00 2011-10-31 Kambe & Mahan CPAs 340 Second Street 6 Los Altos CA 940223624 990 2010-11-01 770138713 NORTHERN CALIFORNIA VOLLEYBALL ASSOCIATION NORT 4155507582 72 DORMAN AVENUE SAN FRANCISCO CA 94124 DONNA DONAGHY 2012-09-16 Jack W Mahan 6509419555 2010 2016-02-24 21:20:13Z 3521700 false false X WWW.NVCA.COM X 1982 CA TO DEVELOP, CONDUCT, PROMOTE, AND GOVERN THE GAME OF VOLLEYBALL, ON AN AMATEUR BASIS, AMONG YOUTHS AND ADULTS OF THE NORTHERN CALIFORNIA AND NORTHERN NEVADA AREAS. 5 4 5 0 1379 494 2810366 3066603 1156 1418 280783 286722 3093684 3355237 150 500 0 416582 498468 0 0 2395061 2920859 2811793 3419827 281891 -64590 698255 765346 319067 450748 379188 314598 TO DEVELOP, CONDUCT, PROMOTE, AND GOVERN THE GAME OF VOLLEYBALL, ON AN AMATEUR BASIS, AMONG YOUTHS AND ADULTS OF THE NORTHERN CALIFORNIA AND NORTHERN NEVADA AREAS. false false 2818244 NCVA SERVICES OVER 12,000 MEMBERS IN THE SPORT OF VOLLEYBALL THROUGH WEEKLY PRACTICES, LEAGUE TOURNAMENTS, AND SUMMER CAMPS AND CLINICS. 2818244 true false false false false false false false false false true false false false true 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 true 182 0 false 5 true false false false false false false false false false false false 0 false false false false false false false false false false false X 5 4 false false false false false false false true true false false false true true true true false true true true false false X X DONNA DONAGHY 4155507582 72 DORMAN AVENUE SAN FRANCISCO CA 94124 X NICOLE M ANNALORO 4.00 X 0 0 0 DONNA DONAGHY 40.00 X X X 0 0 0 DIANE MAZZEI 4.00 X 0 0 0 CRAIG B HARDISTY 4.00 X 0 0 0 ANDY SERRANO 4.00 X 0 0 0 0 false false false 0 494 494 TOURNAMENT FEES 1882209 1882209 Membership Dues & Assessments 1033156 1033156 LABOR 7957 7957 HIGH PERFORMANCE 108688 108688 CLINIC FEES 18010 18010 16583 16583 3066603 1418 1418 0 0 34950 34950 34950 34950 0 4093 4093 0 229207 166463 62744 62744 REBATES 139635 139635 ADMINISTRATIVE SERVICES 45300 45300 184935 3355237 3354743 500 500 0 0 0 0 0 389371 128100 261271 0 74939 19310 55629 34158 10591 23567 0 633 633 36794 36794 0 0 0 3221 3221 6118 6118 6368 6368 0 0 76206 61793 14413 151505 124728 26777 0 0 7412 7412 0 64822 64822 12464 3819 8645 RENT/EVENT FACILITIES 1122891 1122891 RENT - EQUIPMENT 65360 53630 11730 OUTSIDE SERVICES 632630 632630 NATIONAL DUES 302718 302718 BANK CHARGES/CREDIT CARD FEES 94473 94473 337244 286594 50650 3419827 2818244 601583 0 129258 206155 0 0 31717 29629 0 0 0 20026 21455 197532 194145 826370 514537 317230 311833 0 0 0 0 2492 2129 698255 765346 51784 19053 59305 200450 28000 10653 179978 220592 319067 450748 X 379188 314598 379188 314598 698255 765346 -64590 X false true true X false false X 867697 944696 853724 886113 1033650 4585880 1911399 1766580 1932972 2191011 2360429 10162391 0 0 0 2779096 2711276 2786696 3077124 3394079 14748271 0 0 14748271 2604 1246 1564 1156 1418 7988 0 2604 1246 1564 1156 1418 7988 0 144238 169341 171443 184935 669957 2781700 2856760 2957601 3249723 3580432 15426216 0.95610 0.95680 0.00050 0.00090 X 826370 514537 311833 311833 SHORT-TERM PORTION OF LOAN 16000 OTHER CURRENT LIABILITIES 19182 LINE OF CREDIT 169974 CREDIT CARDS 15436 220592 3355237 3419827 -64590 -64590 3355237 3355237 3355237 3419827 3419827 3419827 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON DEMAND IN THE ORGANIZATION'S OFFICE. IN ADDITION, CERTAIN DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES ARE COMPARED TO THE COMPENSATION OF OFFICERS OF OTHER VOLLEYBALL REGIONS AND TO THE COMPENSATION OF OFFICERS OF COMPARABLE SIZE EXEMPT ORGANIZATIONS. IN ADDITION, THE COST OF LIVING INDEX FOR THE REGION IS TAKEN INTO CONSIDERATION. THE COMPENSATION IS THEN APPROVED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ON A DAILY BASIS, ALL CHECKS WRITTEN TO A RELATED PARTY ARE MONITORED AND APPROVED. IN ADDITION, THE FINANCIAL AUDITORS REVIEW PAYMENTS TO RELATED PARTIES AS PART OF THE FINANCIAL AUDIT PROCESS. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process ALL MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE TAX RETURNS AND THE AUDITED FINANCIAL STATEMENTS. THESE ARE DISCUSSED AND APPROVED AT A QUARTERLY MEETING. Client Note 3 - PRIOR PERIOD ADJUSTMENT - CORRECTION OF AN ERRORDURING THE AUDIT FOR THE FISCAL YEAR ENDED 10/31/11, THE AUDITORS MADE AN ADJUSTMENT TO BEGINNING NET ASSETS TO DEFER $60,150 OF PREVIOUSLY RECOGNIZED BOYS MEMBERSHIP REVENUE FROM THE FISCAL YEAR ENDED 10/31/10 TO THE FISCAL YEAR ENDED 10/31/11. BASED ON THE ASSOCIATION'S MEMBERSHIP YEAR, SUCH AMOUNTS ARE DEEMED TO HAVE BEEN EARNED IN THE FISCAL YEAR ENDED 10/31/11.INSTEAD OF AMENDING THE TAX RETURN FOR THE FISCAL YEAR ENDED 10/31/10, MANAGEMENT DECIDED TO ADJUST THE TAX RETURN FOR THE FISCAL YEAR ENDED 10/31/11. Client Note 2 - SUBSEQUENT EVENTEFFECTIVE 11/1/11, THE LINE OF CREDIT WAS CONVERTED TO A TERM LOAN, PRINCIPAL PAYABLE IN 48 EQUAL MONTHLY INSTALLMENTS OF $3,541 PLUS INTEREST AT THE SAME VARIABLE RATE THAT WAS IN EFFECT WITH THE LINE OF CREDIT (PRIME PLUS 2%). Client Note 1 - TAXPAYER MAINTAINS DETAILED RECORDS OF ITS FIXED ASSETS AND THE RELATED DEPRECIATION IN ITS BOOKS AND RECORDS WHICH ARE AVAILABLE UPON REQUEST.