Bay Area Outreach and Recreation Program

Tax-deductible

Berkeley, CA501(c)(3)EIN 94-2324340

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To improve the health, independence and social integration of people with physical disabilities through sports, fitness and Recreation programs.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 132 volunteers and 30 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average surplus $6K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$113K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$417K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+7% vs prior year
Spent
$1.4M
To programs
72%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$1.5M
FY2025▲ +7%
Revenue by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.1M
FY2023$1.1M
FY2024$1.4M
FY2025$1.5M
Expenses
$1.4M
FY2025▼ -10%
Expenses by fiscal year
FY2020$1.1M
FY2021$952K
FY2022$1.1M
FY2023$1.2M
FY2024$1.6M
FY2025$1.4M
Net assets
$1.1M
FY2025▼ -2%
Net assets by fiscal year
FY2020$936K
FY2021$1.3M
FY2022$1.2M
FY2023$861K
FY2024$1.1M
FY2025$1.1M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1976.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $1.0M Management & general 10% · $150K Fundraising 18% · $253K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $113K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Dir
$112,708Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary/Treas
$0Pt VII · Sec A
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rick Smith——$129,715$119,960$123,315$116,466
Emily Seelenfreund$112,708$110,000————
Cynthia Noonan———$10,850$8,833—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Bay Area Outreach and Recreation Program executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers people with physical disabilities through sports, fitness, and recreation.

Provided by the organization

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3 programs · $747K · in their own filed words · FY2024
01

BORP'S ADAPTED CYCLING CENTER PROGRAM located at Aquatic Park in Berkeley is open 3days a week and is equipped with a fleet of 120 adaptive bikes. The Cycling Programprovides individuals with many different types of disabilities access to regularoutdoor exercise on a year-round basis.

$352Kprogram expense
02

ADVENTURES & OUTINGS PROGRAM provides outdoor recreation activities and urban outingsfor individuals with physical disabilities and visual impairments of all ages as wellas families. Activities offered include guided nature hikes on accessible trails,coastal access trips, camping, festivals, museum tours, live music and communityevents.

$264Kprogram expense
03

ADULT SPORTS PROGRAM provides year-round sports and recreation activities for adultswith physical disabilities. Activites offered weekly include wheelchairbasketball,quad rugby, power soccer, goal ball, adaptive climbing and pickleball.Adult teams participate in local, regional and national tournaments, clinics,exhibitions, and other…

$131Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$114K
Investment incomeLn 3$18K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.0M
Managementcol C$150K
Fundraisingcol D$253K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$100K
Total assetsLn 16$1.5M
LiabilitiesLn 26$417K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$574K
Noncash giftsLn 1g$128K
Fees for servicesLn 2g$114K
Investment incomeLn 3$18K
Gains on assetsLn 7$0
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$100K
SavingsLn 2$0
Cash and savings togetherLn 1–2$100K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$118K
Other assetsLn 15$1.1M
Total assetsLn 16$1.5M
LiabilitiesLn 26$417K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 530
VolunteersI 6132
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$233K$100K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$148K$118K
Total assetsLn 16$1.8M$1.5M
LiabilitiesLn 26$724K$417K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$668K$459K$74K$135K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$96K$55K$13K$28K
Payroll taxesLn 10$76K$64K$3K$10K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$100K$64K$17K$19K
Advertising and promotionLn 12$0
Office expensesLn 13$5K$2K$688$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$127K$124K$3K
TravelLn 17$39K$35K$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$58K$57K$336$607
InsuranceLn 23$22K$13K$9K
Other expenses (24a–d)Ln 24$180K$127K$25K$28K
All other expensesLn 24e$69K$38K$8K$23K
Total functional expensesLn 25$1.4M$1.0M$150K$253K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.5M$1.4M$82K$1.1M 990 PDF
FY2024 $1.4M$1.6M−$175K$1.1M 990 PDF
FY2023 $1.1M$1.2M−$123K$861K 990 PDF
FY2022 $1.1M$1.1M−$68K$1.2M 990 PDF
FY2021 $1.3M$952K$345K$1.3M 990 PDF
FY2020 $1.1M$1.1M−$27K$936K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (5 parts)
Part I · Summary $1,521,265 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,294,929$1,388,665
I-9 Program service revenuePrior year $105,412$114,125
I-10 Investment incomePrior year $15,828$18,475
I-11 Other revenue$0
I-12 Total revenuePrior year $1,416,169$1,521,265
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $926,831$840,583
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $664,668$599,129
I-18 Total expensesPrior year $1,591,499$1,439,712
I-19 Revenue less expensesPrior year −$175,330$81,553
Part VIII · Statement of revenue $1,521,265 across 11 lines filed
VIII-1e Government grants$574,306
VIII-1f All other contributions, gifts and grants$814,359
VIII-1g Noncash contributions (included above)$128,200
VIII-1h Total contributions, gifts and grants$1,388,665
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $114,125$114,125
VIII-3 Investment incomeExcluded from tax $18,475$18,475
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $114,125 · Excluded from tax $18,475$1,521,265
Part IX · Statement of functional expenses $1,439,712 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $458,886 · Management $74,449 · Fundraising $134,664$667,999
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $54,524 · Management $13,265 · Fundraising $28,319$96,108
IX-10 Payroll taxesPrograms $63,732 · Management $2,508 · Fundraising $10,236$76,476
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $64,441 · Management $16,582 · Fundraising $18,802$99,825
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,955 · Management $688 · Fundraising $2,112$4,755
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $124,130 · Fundraising $2,895$127,025
IX-17 TravelPrograms $34,791 · Fundraising $4,563$39,354
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $56,807 · Management $336 · Fundraising $607$57,750
IX-23 InsurancePrograms $12,716 · Management $9,314$22,030
IX-24 Other expenses (24a–d)Programs $126,728 · Management $25,293 · Fundraising $27,750$179,771
IX-24e All other expensesPrograms $37,718 · Management $7,874 · Fundraising $23,027$68,619
IX-25 Total functional expensesPrograms $1,036,428 · Management $150,309 · Fundraising $252,975$1,439,712
Part X · Balance sheet $1,518,252 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $232,743$100,089
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $95,014$182,016
X-4 Accounts receivableStart of year $32,048$30,212
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $25,964$10,887
X-10c Land, buildings and equipment, netStart of year $148,082$117,934
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1,314,103$1,077,114
X-16 Total assetsStart of year $1,847,954$1,518,252
X-17 Accounts payable and accrued expensesStart of year $83,727$114,422
X-19 Deferred revenueStart of year $98,076$5,000
X-25 Other liabilitiesStart of year $542,376$298,046
X-26 Total liabilitiesStart of year $724,179$417,468
X-27 Net assets without donor restrictionsStart of year $754,858$855,856
X-28 Net assets with donor restrictionsStart of year $368,917$244,928
X-32 Total net assets or fund balancesStart of year $1,123,775$1,100,784
X-33 Total liabilities and net assetsStart of year $1,847,954$1,518,252
Part XI · Reconciliation of net assets $1,100,784 net assets at year end
XI-1 Total revenue$1,521,265
XI-2 Total expenses$1,439,712
XI-3 Revenue less expenses$81,553
XI-4 Net assets at start of year$1,123,775
XI-8 Prior period adjustments−$104,544
XI-10 Net assets at end of year$1,100,784

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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