2025-08-12T17:58:41-05:00 2024-09-30 881478669 CBIZ ADVISORS LLC 1 MONTGOMERY STREET SUITE 1700 SAN FRANCISCO CA 94104 990 2023-10-01 941156608 BOYS & GIRLS CLUBS OF SAN FRANCISCO BOYS 4154555437 380 FULTON STREET SAN FRANCISCO CA 94102 ROB CONNOLLY PRESIDENT 4154555437 2025-08-07 1 0 ROGER BULOSAN P00221282 4154326200 2025-08-07 2023 2025-03-06 01:10:19Z ROB CONNOLLY 380 FULTON STREET SAN FRANCISCO CA 94102 28101338 0 X WWW.KIDSCLUB.ORG X 1891 CA BOYS & GIRLS CLUBS OF SAN FRANCISCO'S (THE CLUB) MISSION IS TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE FROM DISADVANTAGED CIRCUMSTANCES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. THE CLUB IS DEDICATED TO PROVIDING YOUNG PEOPLE, AGES 6 TO 18, ACCESS TO SAFE, FUN, POSITIVE YOUTH DEVELOPMENT PROGRAMS AND SERVICES THAT BUILD SKILLS AND HELP YOUNG PEOPLE LEARN, GROW, AND SUCCEED. THERE ARE 14 LOCATIONS ACROSS SAN FRANCISCO PLUS A SUMMER CAMP IN MENDOCINO COUNTY. THE CLUB WAS OPEN 226 DAYS THIS YEAR SERVING 4,700 YOUTH, WITH AN AVERAGE ATTENDENE OF 875 YOUTH PER DAY. PROGRAMS AND SERVICES INCLUDE ACADEMICS, YOUTH WORKFORCE DEVELOPMENT, ARTS, OUTDOOR EDUCATION, HEALTH AND WELLNESS, AND CHARACTER EDUCATION. THE FOUR AREAS OF THE CLUB'S FORMULA FOR IMPACT FOR YOUTH ARE: ACADEMIC SUCCESS, GOOD CHARACTER & COMMUNITY ENGAGEMENT, HEALTHY LIFESTYLES, AND JOB READINESS WITH EARNING POTENTIAL. 56 54 364 621 0 0 20167611 23255479 309889 775243 298078 536216 324158 459937 21099736 25026875 521300 4216593 0 0 13723247 15084490 0 0 1609320 6408033 6362266 20652580 25663349 447156 -636474 107182268 129624740 2242867 13059745 104939401 116564995 X TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE FROM DISADVANTAGED CIRCUMSTANCES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 0 0 4796591 6405 THE CLUB OFFERS MEMBERS ACCESS TO SPECIALIZED CITYWIDE SERVICES. CONTENT EXPERTS IN THE AREAS OF EDUCATION, TEEN SERVICES, ATHLETICS, BEHAVIORAL HEALTH, AND YOUTH WORKFORCE DEVELOPMENT PROVIDE SUPPORT TO STAFF, ENSURING HIGH QUALITY PROGRAMS AND SUPPORT SERVICES FOR YOUTH MEMBERS. CITYWIDE DIRECTORS FACILITATE TRAININGS, HOLD REGULAR MEETINGS WITH DEPARTMENT DIRECTORS FROM ALL 8 CLUBHOUSES AND 4 SCHOOL-BASED CLUBS, AND PROVIDE COACHING AND SUPPORT AROUND PROGRAM DELIVERY AND EVALUATION. 2030299 378687 379187 OUR DON FISHER CLUBHOUSE IS A STATE-OF-THE-ART YOUTH DEVELOPMENT FACILITY DESIGNED TO PROVIDE HIGH-QUALITY PROGRAMS FOR MORE THAN 200 YOUTH PER DAY. THE CLUB IS LOCATED AT THE CROSSROADS OF THE WESTERN ADDITION, HAYES VALLEY, AND CIVIC CENTER NEIGHBORHOODS, DRAWING THE MAJORITY OF ITS MEMBERS FROM THE WESTERN ADDITION. DUE TO THE MANY PUBLIC TRANSPORTATION ROUTES IN THE AREA, THE CLUB IS ABLE TO DRAW MEMBERS FROM MUCH FARTHER AWAY AS WELL. DON FISHER IS THE ONLY CLUBHOUSE WITH A SWIMMING POOL. THE AQUATICS CENTER SUPPORTS RECREATIONAL SWIMMING, SWIM LESSONS, OUR BGCSF SWIM TEAM, AND SWIM TEAMS FROM PARTNER SCHOOLS, MOST NOTABLY SACRED HEART CATHEDRAL PREP. THE DON FISHER CLUBHOUSE IS ALSO HOME TO ONE OF TWO NOTES FOR NOTES MUSIC STUDIOS AT BGCSF. NOTES FOR NOTES IS A SEPARATE NONPROFIT THAT RESIDES IN OUR FACILITY AND PROVIDES ITS OWN STAFFING AND PROGRAMMING FOR OUR CLUB MEMBERS. 2184367 248013 284085 CAMP MENDOCINO IS AN OUTDOOR EDDUCATION AND ENVIRONMENTAL AWARENESS PROGRAM FOCUSED ENTIRELY ON THE CHARACTER AND LEADERSHIP DEVELOPMENT OF KIDS FROM DISADVANTAGED CIRCUMSTANCES. FOR OVER 85 YEARS, THE CLUB HAS BEEN PROVIDING THIS CREATIVE, FUN AND SUPPORTIVE CAMPING EXPERIENCE FOR YOUTH AGES 8 TO 18. AS WITH ALL OF OUR PROGRAMS AT BOYS & GIRLS CLUBS OF SAN FRANCISCO, KIDS LEARN RESPECT FOR OTHERS AND THEMSELVES AND ARE GIVEN OPPORTUNITIES TO LEARN, GROW AND SUCCEED. THROUGH OUT OUTDOOR EDUCATION PROGRAMS, LIKE NATURE, GARDENING AND ENVIRONMENTAL EDUCATION, CHILDREN ARE TAUGHT RESPECT AND APPRECIATION FOR THE NATURAL ENVIRONMENT. 13352452 EXCELSIOR, MISSION, SUNNYDALE, TENDERLOIN, VISITACION VALLEY, CAMP MENDOCINO, COLUMBIA PARK, SCHOOL-BASED CLUBS 13352452 22363709 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 1 1 0 1 0 0 0 0 1 0 0 0 1 40 0 1 364 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 56 54 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X HEIDI COFFER 4154455437 380 FULTON STREET SAN FRANCISCO CA 94102 FERNANDO AGUILAR DIRECTOR 4.00 X 0 0 0 CHAD ARKOFF DIRECTOR 2.00 X 0 0 0 SANJAY BANKER BOARD CHAIR 4.00 X X 0 0 0 WILL BARTLETT DIRECTOR 2.00 X 0 0 0 MICK BOBROFF DIRECTOR 2.00 X 0 0 0 MARTY BOHLEN DIRECTOR 12.00 X 0 0 0 BRANDON BOZE DIRECTOR 4.00 X 0 0 0 BRUCE CALLANDER DIRECTOR 2.00 X 0 0 0 LUCY CARRICO DIRECTOR 2.00 X 0 0 0 CURTIS CHAN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER CLIFFORD DIRECTOR 1.00 X 0 0 0 PETER CRAWFORD DIRECTOR 2.00 X 0 0 0 DAVID CUMMING DIRECTOR 2.00 X 0 0 0 MATT DILLARD DIRECTOR 2.00 X 0 0 0 BOB EMERY DIRECTOR 0.50 X 0 0 0 JULIE FLYNN DIRECTOR 2.00 X 0 0 0 JAMIE FORD DIRECTOR 3.00 X 0 0 0 ROCKY FRIED DIRECTOR 2.50 X 0 0 0 GARY GUITTARD DIRECTOR 2.00 X 0 0 0 MELINDA HAAG DIRECTOR 2.00 X 0 0 0 NEHA JOGANI NARANG DIRECTOR 3.00 X 0 0 0 STEPHANIE MELLIN DIRECTOR 2.00 X 0 0 0 MICHAEL NERUDA TREASURER 4.00 X X 0 0 0 ELLEN PARSONS DIRECTOR 2.00 X 0 0 0 CAMERON PHLEGER DIRECTOR 0.50 X 0 0 0 ERIC PROSNITZ DIRECTOR 2.00 X 0 0 0 CHRISTOPHER ROEDER DIRECTOR 2.00 X 0 0 0 KAREN ROYE DIRECTOR 0.50 X 0 0 0 DAVID STRASBURG DIRECTOR 2.00 X 0 0 0 GREG SUHR DIRECTOR 2.00 X 0 0 0 AMY TAMBURRO DIRECTOR 2.00 X 0 0 0 DOUG TOM DIRECTOR 3.00 X 0 0 0 IRVENIA WATERS DIRECTOR 2.00 X 0 0 0 ROB CONNOLLY PRESIDENT 65.00 X X 388382 0 35250 HEIDI COFFER CHIEF FINANCIAL OFFICER 50.00 X X 223409 0 21338 MAXINE WILSON CHIEF OPERATING OFFICER 50.00 X X 239632 0 25454 THAYER MEICLER DIRECTOR 2.00 X 0 0 0 JEN MILLET DIRECTOR 2.00 X 0 0 0 ROBERT SCHIFF DIRECTOR 2.00 X 0 0 0 ANN ARORA DIRECTOR 2.00 X 0 0 0 DERICK BROWN DIRECTOR 2.00 X 0 0 0 NATE CHANG DIRECTOR 2.00 X 0 0 0 HEATHER CHILDS DIRECTOR 2.00 X 0 0 0 ORPHEUS CRUTCHFIELD DIRECTOR 3.50 X 0 0 0 JAMIE GERSCH DIRECTOR 2.00 X 0 0 0 ELENA GOMEZ DIRECTOR 0.50 X 0 0 0 GAIL HUNTER DIRECTOR 0.50 X 0 0 0 BRYAN JACOBI DIRECTOR 2.00 X 0 0 0 JENIFFER KISS DIRECTOR 2.50 X 0 0 0 GINA LYTLE DIRECTOR 2.00 X 0 0 0 MELISSA MAHER KREMERS DIRECTOR 2.00 X 0 0 0 WILLIAM SCOTT DIRECTOR 0.50 X 0 0 0 MARIA BOLIN DIRECTOR 2.00 X 0 0 0 SHEILA WILLIAMS DIRECTOR 2.00 X 0 0 0 JACK HERR DIRECTOR 2.00 X 0 0 0 DENNIS HERRERA DIRECTOR 1.00 X 0 0 0 JEREMIAH LANE DIRECTOR 2.00 X 0 0 0 ELI WEISS DIRECTOR 2.00 X 0 0 0 JENNIFER KISS SECRETARY 4.00 X X 0 0 0 JONI LACHMAN VP OF INST. GIVING 40.00 X 183825 0 22950 HAROLD LOVE VP OF CLUB SERVICES 45.00 X 194477 0 19437 JAMIN MCVEIGH VP OF DEVELOPMENT 40.00 X 184178 0 24629 HANNAH MOORE VP OF MARKETING 40.00 X 137697 0 8404 CHAKA YOUNG SR. DIRECTOR OF HR 40.00 X 138970 0 10297 1690570 0 167759 10 0 1 0 KAISER FOUNDATION HEALTH PLAN PO BOX 80204 LOS ANGELES CA 90080 INSURANCE 942552 HARTMANN STUDIOS 1150 BRICKYARD COVE RD 202 RICHMOND CA 94801 GALA CONTRACTOR 496720 VANTAGE MAINTENANACE 1325 HOWARD AVE BURLINGAME CA 94010 JANITORIAL SERVICES 411995 ZUM SF INC 275 SHORELINE DR SUITE 200 REDWOOD CITY CA 94065 TRANSPORTATION SERVICE 356107 OLD REPUBLIC TITLE COMPANY 601 CALIFORNIA ST SUITE 900 SAN FRANCISCO CA 94108 REAL ESTATE SERVICES 240000 19 288614 2397207 3053896 6341676 11174086 4898723 23255479 MISCELLANEOUS 611710 322975 322975 CAMP FEES 611710 269052 269052 LEADERSHIP PROGRAM 611710 183216 183216 775243 483278 483278 452954 0 452954 452954 452954 1648448 21859 1617369 0 31079 21859 52938 52938 1457094 2397207 1457094 0 OTHER INVESTMENT GAIN 523000 6983 6983 6983 25026875 1228197 0 543199 4000709 4000709 215884 215884 952712 391553 291573 269586 11407415 10104408 505063 797944 393643 304821 42661 46161 1466189 1267856 68399 129934 864531 748086 46795 69650 207464 207464 129168 76544 43056 9568 856744 644359 159781 52604 120336 26848 26922 66566 1158575 997997 105704 54874 1026804 1026804 126375 121604 3926 845 151861 102829 45977 3055 1901 1901 1275709 1269784 5925 521822 440517 81305 REPAIRS AND MAINTENANCE 283052 283052 EQUIPMENT RENTALS 185735 185735 MISCELLANEOUS EXPENSES 127236 54575 15623 57038 BANK FEES 89737 9684 28558 51495 99747 90060 9687 25663349 22363709 1690320 1609320 5977824 3936502 313166 3357185 3418723 32878 101775 526680 428960 41785062 13119068 29541867 28665994 7686259 8928388 55098751 67858821 4647658 16285577 107182268 129624740 1436783 992600 119099 125089 686985 11942056 2242867 13059745 X 80709924 85320567 24229477 31244428 104939401 116564995 107182268 129624740 X -636474 1351998 10910070 X X 0 1 X 1 0 X 22170888 19909779 20699077 20167611 23255479 106202834 239999 239999 239999 239999 239999 1199995 22410887 20149778 20939076 20407610 23495478 107402829 107402829 520203 206050 564003 648118 943215 2881589 9268563 199940 1406060 225274 775243 11875080 122159498 0.87920 0.86100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55098751 1850000 13963966 3053896 67858821 49485813 1750000 6875302 3012364 55098751 61957673 2000000 -11975558 2496302 49485813 47105342 5000000 10751176 898845 61957673 41330041 3098600 3855759 1179058 47105342 0.65920 0.34080 0 1 1 2682780 2682780 37428486 12234252 25194234 1045019 806329 238690 628777 78487 550290 28665994 INTEREST IN NET ASSETS OF ENDOWMENT TRUST 67858821 F 67858821 CONTRUCTION IN PROGRESS 148766 BENEFICIAL INTEREST IN TRUSTS 548423 IN KIND CONTRIBUTIONS RECEIVABLE 4519326 OPERATING RIGHT OS USE ASSET, NET 11069062 16285577 ACCRUED SALARIES AND BENEFITS 763645 FINANCE LEASE LIABILITY 66663 OPERATING LEASE LIABILITY 11111748 11942056 X 38155263 1351998 866320 13963966 16182284 21972979 3053896 3053896 25026875 26529669 866320 866320 25663349 0 25663349 PART V, LINE 4: THE CLUB'S ENDOWMENT CONSISTS OF ONE INDIVIDUAL FUND, THE ENDOWMENT TRUST, ESTABLISHED EXCLUSIVELY TO BENEFIT THE CLUB TO PROVIDE FOR A PORTION OF THE CLUB'S OPERATING REQUIREMENTS EACH YEAR, INCLUDING SALARY INCREASES, AS WELL AS A SOURCE OF CAPITAL FOR IMPROVEMENTS TO EXISTING FACILITIES, IMPLEMENTATION OF NEW PROGRAMS, AND FOR THE ACQUISITION OF ADDITIONAL FACILITIES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF GOVERNORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY U.S. GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF GOVERNORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. INTERPRETATION OF RELEVANT LAW THE BOARD OF GOVERNORS HAS INTERPRETED CALIFORNIA'S ENACTED VERSION OF THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE CLUB CLASSIFIES AS NET ASSETS WITH DONOR RESTRICTIONS TO BE HELD IN PERPETUITY: (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. GENERALLY, THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED AS NET ASSETS WITH DONOR RESTRICTIONS TO BE HELD IN PERPETUITY IS CLASSIFIED AS EXPENDABLE NET ASSETS WITH RESTRICTIONS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE CLUB IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. THE ENDOWMENT TRUST'S INSTRUMENT DICTATES THE ALLOCATION OF INCOME. AS SUCH, CERTAIN UNAPPROPRIATED INVESTMENT INCOME BECOMES PERMANENTLY RESTRICTED AND UNRESTRICTED BASED UPON PRESCRIBED PERCENTAGE ALLOCATIONS. IN ACCORDANCE WITH UPMIFA, THE CLUB CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE FUND (2) THE PURPOSES OF THE CLUB AND THE DONOR-RESTRICTED ENDOWMENT FUND (3) GENERAL ECONOMIC CONDITIONS (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS (6) OTHER RESOURCES OF THE CLUB (7) THE INVESTMENT POLICIES OF THE CLUB. RETURN OBJECTIVES AND RISK PARAMETERS ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ENDOWMENT TRUST MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S) AS WELL AS BOARD-DESIGNATED FUNDS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF GOVERNORS, THE ENDOWMENT ASSETS ARE INVESTED WITH THE OBJECTIVES OF SAFETY OF CORPUS, GROWTH, AND RETURN, AND MAY BE INVESTED IN ANY NUMBER OF AUTHORIZED INVESTMENT TOOLS THAT MEET THESE OBJECTIVES. THE INVESTMENT GOAL OF THESE FUNDS IS TO GENERATE SUFFICIENT TOTAL RETURN ON ASSETS TO PERMIT DISTRIBUTION OF APPROXIMATELY 5.75% ANNUALLY. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THIS PERCENTAGE. STRATEGIES EMPLOYED FOR ACHIEVING OBJECTIVES TO SATISFY ITS LONG-TERM RATE-OF-RETURN OBJECTIVES, THE ENDOWMENT TRUST RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE ENDOWMENT TRUST TARGETS A DIVERSIFIED ASSET ALLOCATION THAT PLACES EMPHASIS ON FIXED INCOME AND EQUITY-BASED INVESTMENTS TO ACHIEVE ITS LONG-TERM RETURN OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. PART X, LINE 2: THE CLUB, THE ENDOWMENT TRUST, MISSION CLUBHOUSE, INC., AND FULTON CLUBHOUSE, INC., ARE QUALIFIED ORGANIZATIONS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND FRANCHISE TAXES UNDER SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THEY ARE EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND ARE NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CLUB HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE CLUB'S TAX POSITIONS AND CONCLUDED THAT IT MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR UNKNOWN INCOME TAXES HAS BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CLUB'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. HOWEVER, THERE ARE NO EXAMINATIONS IN PROGRESS NOR ARE THERE ANY PENDING. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN ENDOWMENT TRUST 13,963,966. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION FROM BOYS & GIRLS CLUBS OF SAN FRANCISCO ENDOWMENT TRUST 3,053,896. GALA 2212204 1363714 848490 86841 176775 584875 YOUTH OF THE YEAR 1182813 915826 266987 100438 109408 57140 2 459284 117667 341617 148826 1302 191489 3854301 2397207 1457094 336105 287485 833504 1457094 0 1 GRANTS MADE TO VARIOUS IRC 501(C)(3) ENTITIES 380 FULTON STREET SAN FRANCISCO CA 94102 941156608 501(C)(3) 4015709 0 VARIOUS PROGRAMS INCLUDING ART, SUICIDE PREVENTION AND OTHERS SCHOLARSHIPS AND STIPENDS 562 215884 FORM 990, SCHEDULE I, PART III FOR SCHOLARSHIPS - EACH YOUTH MUST PROVIDE PROOF OF CURRENT ENROLLMENT AT A COLLEGE, UNIVERSITY OR VOCATIONAL PROGRAM BY SUBMITTING PROOF OF CURRENT ENROLLMENT AND BE IN GOOD STANDING BY SHOWING CLASS SCHEDULE, REGISTRATION RECEIPTS, AND A COPY OF THE LATEST TRANSCRIPT. FOR STIPENDS - MEMBERS RECEIVE STIPENDS UPON COMPLETION OF PROGRAMS, AND THE PROGRAM PARTICIPATION AND COMPLETION ARE VERIFIED AND SIGNED OFF BY CLUBHOUSE STAFF IN ACCORDANCE WITH THE CLUB'S PROGRAM STANDARDS. X X 0 0 0 0 0 0 0 0 0 ROB CONNOLLY PRESIDENT 388382 0 0 0 0 0 21350 0 13900 0 423632 0 0 0 MAXINE WILSON CHIEF OPERATING OFFICER 239632 0 0 0 0 0 15027 0 10427 0 265086 0 0 0 HEIDI COFFER CHIEF FINANCIAL OFFICER 223409 0 0 0 0 0 14038 0 7300 0 244747 0 0 0 HAROLD LOVE VP OF CLUB SERVICES 194477 0 0 0 0 0 12224 0 7213 0 213914 0 0 0 JAMIN MCVEIGH VP OF DEVELOPMENT 184178 0 0 0 0 0 9555 0 15074 0 208807 0 0 0 JONI LACHMAN VP OF INST. GIVING 183825 0 0 0 0 0 12555 0 10395 0 206775 0 0 0 AMY TAMBURRO BOARD MEMBER OF CLUB AND PRINCIPAL OF ASD/SKY DESIGN 49209 PROVIDED DESIGN SERVICES FOR NEW SUNNYDALE CLUBHOUSE 0 DOUG TOM BOARD MEMBER OF CLUB AND PRINCIPAL OF TEF 76904 PROVIDED ARCHITECTURAL SERVICES 0 ROB CONNOLLY MR. CONNOLLY'S NEPHEW, FREDERIC ANDERSEN, WORKS AT CAMP 82096 COMPENSATION 0 X 22 1184275 FMV X MEALS, AUCTION ITEMS, SOFTWARE LICENSING AND TRAVEL ACCOMMODATIONS 0 877172 0 0 1 PART I, LINE 32B: SCHEDULE M, LINE 32B: ALL AUTO DONATIONS ARE PROCESSED BY "DONATE FOR CHARITY ORGANIZATION. (WWW.DONATEFORCHARITY.COM) FORM 990, PART VI, SECTION A, LINE 2 MEMBERS OF THE CLUB'S BOARD AND SENIOR MANAGEMENT MAY, FROM TIME TO TIME, BE ASSOCIATED, EITHER DIRECTLY OR INDIRECTLY, WITH COMPANIES DOING BUSINESS WITH THE CLUB. THE CLUB REQUIRES ANNUAL DISCLOSURE OF SIGNIFICANT FINANCIAL INTERESTS IN, OR EMPLOYMENT OR CONSULTING RELATIONSHIPS WITH, ENTITIES DOING BUSINESS WITH THE CLUB. THESE ANNUAL DISCLOSURES COVER THE BOARD, SENIOR MANAGEMENT, AND THEIR IMMEDIATE FAMILY MEMBERS. WHEN SUCH RELATIONSHIPS EXIST, MEASURES ARE TAKEN TO APPROPRIATELY MANAGE THE ACTUAL OR PERCEIVED CONFLICT IN THE BEST INTERESTS OF THE CLUB. THE CLUB HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES, AMONG OTHER THINGS, THAT NO MEMBER OF THE BOARD CAN PARTICIPATE IN ANY DECISION IN WHICH HE OR SHE (OR AN IMMEDIATE FAMILY MEMBER) HAS A MATERIAL FINANCIAL INTEREST. EACH BOARD MEMBER IS REQUIRED TO CERTIFY COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND INDICATE WHETHER THE CLUB DOES BUSINESS WITH AN ENTITY IN WHICH A BOARD MEMBER HAS A MATERIAL FINANCIAL INTEREST. WHEN SUCH RELATIONSHIPS EXIST, MEASURES ARE TAKEN TO MITIGATE ANY ACTUAL OR PERCEIVED CONFLICT, INCLUDING REQUIRING THAT SUCH TRANSACTIONS BE CONDUCTED AT ARM'S LENGTH, FOR GOOD AND SUFFICIENT CONSIDERATION, BASED ON TERMS THAT ARE FAIR AND REASONABLE TO AND FOR THE BENEFIT OF THE CLUB, AND IN ACCORDANCE WITH APPLICABLE CONFLICT OF INTEREST LAWS. FORM 990, PART VI, SECTION A, LINE 2 SEE SCHEDULE L, PART IV. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE INDEPENDENT CPA FIRM, AND REVIEWED AND APPROVED BY MANAGEMENT. THE FINAL FORM 990 IS THEN MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C THE CLUB HAS BEEN DILIGENT IN DISCLOSING CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE CLUB IS, IN PART, SUPPORTED BY A SEPARATE NONPROFIT ORGANIZATION, THE BOYS & GIRLS CLUBS OF SAN FRANCISCO ENDOWMENT TRUST (THE ENDOWMENT TRUST). THE ENDOWMENT TRUST HAS A SEPARATE BOARD OF TRUSTEES AND EXISTS EXCLUSIVELY FOR THE BENEFIT OF THE CLUB. FOR U.S. GAAP PURPOSES, THE CLUB ACCOUNTS FOR ITS INTEREST IN THE ENDOWMENT TRUST IN ACCORDANCE WITH FASB ASC 958-20 AND FASB ASC 958-605, TRANSFERS OF ASSETS TO A NOT-FOR-PROFIT ORGANIZATION OR CHARITABLE TRUST THAT RAISES OR HOLDS CONTRIBUTIONS FOR OTHERS. ACCORDINGLY, THE ENDOWMENT TRUST'S NET ASSETS AND THE CHANGES THEREIN ARE REPORTED ON THE CLUB'S CONSOLIDATED FINANCIAL STATEMENTS. THE CLUB REPORTS THE ACTIVITIES FROM THE ENDOWMENT TRUST USING THE EQUITY METHOD. 990 PRESENTATION: THE ENDOWMENT TRUST IS CONSOLIDATED WITH THE CLUB'S STATEMENT OF FINANCIAL POSITION. THE ENDOWMENT TRUST STATEMENT OF ACTVITIES AND CHANGES IN NET ASSETS ARE INCLUDED THE ENDOWMENT TRUST. THE ENDOWMENT TRUST FILES ITS OWN FORM 990 UNDER EIN #94-6104097. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND 990S ARE AVAILABLE ON THE CLUB'S WEBSITE. THE AUDITED FINANCIAL STATEMENTS ARE SENT TO ANYONE WHO REQUESTS IT. THE FORM 990 IS AVAILABLE ON CHARITY NAVIGATOR AND GUIDESTAR. FORM 990, PART XI, LINE 9: NET GAAP CHANGE IN INTEREST IN ENDOWMENT TRUST 13,963,966. ENDOWMENT TRUST DISTRIBUTION TO CLUB -3,053,896. FORM 990, PART XII, QUESTION 2C: THE CLUB DID NOT CHANGE THE METHOD USED TO APPOINT THE INDEPENDENT AUDITOR OR ITS OVERSIGHT PROCESS OF THE AUDITED FINANCIAL STATEMENTS. ANNUALLY, THE AUDIT COMMITTEE APPOINTS THE INDEPENDENT AUDITOR AND MEETS WITH THE AUDIT FIRM BEFORE THE AUDIT STARTS, THROUGHOUT THE AUDIT PROCESS, AND AT THE CONCLUSION OF THE AUDIT. THE AUDIT COMMITTEE RECOMMENDS THAT THE BOARD ACCEPT THE AUDITED FINANCIAL STATEMENTS. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: THE CLUB IS, IN PART, SUPPORTED BY A SEPARATE NONPROFIT ORGANIZATION, THE BOYS & GIRLS CLUBS OF SAN FRANCISCO ENDOWMENT TRUST (THE ENDOWMENT TRUST). THE ENDOWMENT TRUST HAS A SEPARATE BOARD OF TRUSTEES AND EXISTS EXCLUSIVELY FOR THE BENEFIT OF THE CLUB. FOR U.S. GAAP PURPOSES, THE CLUB ACCOUNTS FOR ITS INTEREST IN THE ENDOWMENT TRUST IN ACCORDANCE WITH FASB ASC 958-20 AND FASB ASC 958-605, TRANSFERS OF ASSETS TO A NOT-FOR-PROFIT ORGANIZATION OR CHARITABLE TRUST THAT RAISES OR HOLDS CONTRIBUTIONS FOR OTHERS. ACCORDINGLY, THE ENDOWMENT TRUST'S NET ASSETS AND THE CHANGES THEREIN ARE REPORTED ON THE CLUB'S FINANCIAL STATEMENTS. THE CLUB REPORTS THE ACTIVITIES FROM THE ENDOWMENT TRUST USING THE EQUITY METHOD. 990 PRESENTATION: THE ENDOWMENT TRUST IS INCLUDED WITHIN THE CLUB'S STATEMENT OF FINANCIAL POSITION. THE ENDOWMENT TRUST STATEMENT OF ACTVITIES AND CHANGES IN NET ASSETS ARE INCLUDED THE ENDOWMENT TRUST'S FORM 990. THE ENDOWMENT TRUST FILES ITS OWN FORM 990 UNDER EIN #94-6104097. BOYS & GIRLS CLUBS OF SAN FRANCISCO ENDOWMENT TRUST 380 FULTON STREET SAN FRANCISCO CA 94102 946104097 TO SUPPORT BOYS & GIRLS CLUB OF SAN FRANCISCO CA 501(C)(3) LINE 12C, III-FI 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 BOYS & GIRLS CLUBS OF SF ENDOWMENT TRUST C 3053896 FAIR VALUE OF TRANSACTIONS BOYS & GIRLS CLUBS OF SF ENDOWMENT TRUST R 1850000 FAIR VALUE OF TRANSACTIONS