2020-04-20T11:30:37-05:00 2019-06-30 946214841 Armanino LLP 50 W San Fernando St Suite 500 San Jose CA 951132433 990 2018-07-01 941156635 Young Men's Christian Association of the East Bay YOUN 5103187657 2330 Broadway Oakland CA 94612 Cheri Mezzapelle Vice President / CFO 2020-04-20 true Larry Kuechler P00233621 4082006400 2018 2021-01-29 14:40:06Z YMCA of the East Bay Fran Gallati 2330 Broadway Oakland CA 94612 88802551 false X www.ymcaeastbay.org X 1909 CA TO SUPPORT SPIRITUAL, MENTAL, AND PHYSICAL GROWTH, TO BUILD COMMUNITY, AND TO SERVE. 29 29 2065 1140 0 27814778 27337826 41707701 40863808 2622973 1507596 2159857 1920207 74305309 71629437 0 0 42577211 43211146 0 431081 25174953 23584307 67752164 66795453 6553145 4833984 98754288 101741446 17215777 14795005 81538511 86946441 FOUNDED IN 1903, THE YMCA ( "Y") IS ONE OF THE OLDEST HUMAN SERVICES ORGANIZATIONS IN THE EAST BAY AND A LEADER IN PROVIDING INNOVATIVE PROGRAMS TO EMPOWER YOUTH, ADVANCE HEALTH AND STRENGTHEN COMMUNITIES. THE Y SERVES MORE THAN 89,000 PEOPLE EACH YEAR WITH PRIORITIES IN EARLY CHILDHOOD IMPACT, YOUTH DEVELOPMENT AND HEALTHY COMMUNITES. false false 37899496 13936182 Youth Development - All kids deserve the opportunity to discover who they are and what they can achieve and our Y is committed to nurturing the potential of every child and teen. Our wide array of programs help young people cultivate the values, skills and relationships that lead to positive behaviors, improved health and educational achievement. Early Childhood Impact - There is a massive opportunity gap between those with means and those without. The YMCA strives to eliminate that gap by providing high quality early learning, family support, education and training opportunities for parents to better support the children's success emotionally, socially, and cognitively. The Y offers Headstart, Early Headstart and state funded childcare and preschool programs, connections with medical and dental services, family support, goal setting and counseling for families servicing trauma influenced children. Youth Development - The Y provides the opportunity to youth to improve academic success, social and emotional development and health through after school programs, summer and resident camps and core Y programs such as youth sports and swimming. These programs are designed to give all kids the opportunity to learn new skills, build confidence and socialize in a healthy environment. 18373276 23960950 Healthy Communities - The Y is focused on improving individual, family and community health by helping individuals incorporate exercise as a regular part of their lifestyle. The YMCA recognizes the societal barriers that make it challenging to achieve a healthy lifestyle and has designed programs to help people find their personal pathway to health in both individual and group settings. 3589056 2966676 Social Responsibility - The Y recognizes that as an agent for change, we have a larger responsibility to the community. The Y develops programs in such a way that ensures everyone can participate and supports other efforts to improve the overall health of a community such as supporting safe routes to school, bike-able and walkable community and healthy food policies. For example, our Berkeley branch provides affordable residence facilities for those with limited financial resources, who can also benefit from the support of our programs. Additionally, programs and events are held throughout the year to foster community and celebrate our growing and diverse member base. 59861828 true true false false false false false true true true false false false false true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 118 0 true 2065 true false false false false false false true false false false false false X 29 29 false false false false false false false true true false true true true true true true true true true false false CA X Cheri Mezzapelle 5103187657 2330 Broadway Oakland CA 94612 Matthew Burrows Secretary & Trustee 1.0 X X 0 0 0 Craig Fendel Treasurer & Trustee 1.0 X X 0 0 0 Jack Gardner Chair & Trustee 1.0 X X 0 0 0 Aimee Allison Trustee 1.0 X 0 0 0 Jan Bono Trustee 1.0 X 0 0 0 Marjorie Cox Trustee 1.0 X 0 0 0 David Deutscher Trustee 1.0 X 0 0 0 Eric Eisenberg Trustee 1.0 X 0 0 0 Mandy Fields Trustee 1.0 X 0 0 0 Jerry Fleming Trustee 1.0 X 0 0 0 Seth Hamalian Trustee 1.0 X 0 0 0 Tim Hassler Trustee 1.0 X 0 0 0 Jan Hester Trustee 1.0 X 0 0 0 Don Honigman Trustee 1.0 X 0 0 0 Amal Johnson Trustee 1.0 X 0 0 0 Tony Kallingal Trustee 1.0 X 0 0 0 Ken Kuchman Trustee 1.0 X 0 0 0 Andrea Mullarkey Trustee 1.0 X 0 0 0 Jesse Nelson Trustee 1.0 X 0 0 0 Amelia Ott Trustee 1.0 X 0 0 0 Tom Ratcliff Trustee 1.0 X 0 0 0 Chaud Richards Trustee 1.0 X 0 0 0 Karina Rivera Trustee 1.0 X 0 0 0 Karin Schrader Trustee 1.0 X 0 0 0 Darrell Sooy Trustee 1.0 X 0 0 0 Mike Taquino Trustee 1.0 X 0 0 0 Amy Tharpe Trustee 1.0 X 0 0 0 Dewayne Walton Trustee 1.0 X 0 0 0 Andy Williams Trustee 1.0 X 0 0 0 Jose Corona Trustee - to Apr 2019 1.0 X 0 0 0 Ashton Simmons Trustee - to Dec 2018 1.0 X 0 0 0 Scott Stafford Trustee - to May 2019 1.0 X 0 0 0 Francis Gallati President\CEO 40.0 X 349410 0 56152 Michael Cassidy Vice President\COO 40.0 X 270381 0 36026 Larry Gayden Vice President\Finance 40.0 X 183903 0 26629 Cheri Mezzapelle Vice President\CFO 40.0 X 179650 0 26953 Kelly Maltais Vice President\CHRO 40.0 X 218150 0 31019 Pamela Beth Shaw Vice President\ExDir 40.0 X 201630 0 29631 Hae-Won Rhow Vice President\ExDir 40.0 X 175535 0 27021 Michael Saenz Vice President\ExDir 40.0 X 145459 0 24014 Anthony Rodriques Vice President\Facilities 40.0 X 138983 0 23366 1863101 0 280811 17 false true false Charles Pankow Builders 1111 Broadway ste 200 Oakland CA 94607 Construction 4633165 Kidango 44000 Old Warm Springs Blvd Fremont CA 94538 CHILDCARE SERVICES 1030203 Concar Industries LLC 1717 Solano Way Ste 31 Concord CA 94520 Janitorial Service 702790 MARVIN COLLINS CONSTRUCTION 226 Linus Pauling Dr Ste A Hercules CA 94547 Construction 469921 BBI CONSTRUCTION 1155 Third St STE 230 Oakland CA 94607 Construction 439766 29 X 0 0 0 0 25893729 1444097 14598 27337826 Healthy Living 23960950 23960950 Youth Development 13936182 13936182 Social Responsibility 2966676 2966676 0 0 0 0 40863808 820912 820912 1747268 167567 1747268 167567 1914835 1914835 17822248 16468 17150828 1204 671420 15264 686684 686684 4211 1857 2354 2354 22243 19225 3018 3018 0 0 0 0 0 71629437 40863808 0 3427803 0 0 1295848 0 1295848 0 32239778 30120141 1838848 280789 1914237 1741703 151725 20809 3807781 3595391 183680 28710 3953502 3686917 242180 24405 112089 99 111990 129765 129765 3786922 2889043 892649 5230 112399 88975 22719 705 501516 349159 148153 4204 515678 435486 79079 1113 6505410 6328859 175431 1120 739302 649075 86578 3649 980205 933681 43447 3077 193745 193745 468588 0 468588 0 3300414 3205102 95312 461800 376780 85020 PROGRAM SUPPLIES 3033702 3025987 3228 4487 EQUIPMENT 1229668 997841 231827 CREDIT CARD PROCESSING FEES 617518 563145 42029 12344 BAD DEBT EXPENSE 146583 133264 13319 749003 547435 174448 27120 66795453 59861828 6502544 431081 4429665 4552161 4432481 5230925 1052176 498035 0 0 0 386721 1069680 99443744 47498932 48002599 51944812 38790658 36773180 974556 997562 0 685432 675091 98754288 101741446 7748551 5864321 1473120 1939964 7334657 6342531 659449 648189 0 0 0 0 0 0 0 17215777 14795005 X 71306335 76764620 1852682 1802327 8379494 8379494 81538511 86946441 98754288 101741446 4833984 573946 0 X false true X true true true X 8680695 9515730 11524646 27814778 27337826 84873675 20175209 21088000 21014252 41747067 40886051 144910579 0 0 0 28855904 30603730 32538898 69561845 68223877 229784254 151078 57773 34950 96469 48302 388572 0 0 0 0 0 0 151078 57773 34950 96469 48302 388572 229395682 490030 608011 562859 2837078 2735747 7233725 0 490030 608011 562859 2837078 2735747 7233725 0 73839 56378 54252 50929 4211 239609 29419773 31268119 33156009 72449852 70963835 237257588 0.9669 0.9711 0.0305 0.0254 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 73839.0, COLUMN B - 56378.0, COLUMN C - 54252.0, COLUMN D - 50929.0, COLUMN E - 4211.0, COLUMN F - 239609.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 16497643 0 1049791 874000 16673434 8351880 8262231 630488 746956 16497643 7738084 43776 968020 398000 8351880 7682317 65625 -9858 0 7738084 8212188 10000 139213 679084 7682317 0.465 0.5025 0.0325 false false 5869479 5858017 84831098 42228913 42602185 101527 27890 73637 6275170 4271915 2003255 2366470 958752 1407718 51944812 0 X 72203383 573946 0 0 0 573946 71629437 0 0 71629437 66795453 0 0 0 0 0 66795453 0 0 0 66795453 Schedule D, Part IV, Line 2b Explanation of escrow agreement The Mountain District YMCA was incorporated under the laws of the State of California in 1957 to carry out YMCA work in the mountain counties of Northern California. In a prior year, the YMCA of the USA indicated that it was eliminating small YMCA organizations that did not meet certain size, professional staff, or other standards to be a YMCA organization. As a result, the Mountain District YMCA would likely have been eliminated. In order to remain in operations, an arrangement was entered into whereby the Mountain District YMCA would become a special purpose branch of the YMCA of the East Bay. Under the terms of the arrangement, the YMCA of the East Bay holds funds for the benefit of the Mountain District YMCA. As of June 30, 2019, the total fair value of the funds held by the YMCA of the East Bay for the benefit of the Mountain District YMCA amounted to $648,189 recognized as an asset with corresponding liability on the statement of financial position. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ASSOCIATION'S ENDOWMENT SUPPORTS VARIOUS PROGRAMS THAT SERVE THE MISSION OF THE ORGANIZATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Financial accounting Standards Board (FASB) guidance requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements. Interest and penalties would be recognized as tax expense, however, there is no interest or penalties recognized in the statements of activities. The tax years after 2015 are still open to audit for both federal and state purposes. X X X false false false false false false false false false Francis Gallati President\CEO 349410 0 0 0 0 0 28000 0 28152 0 405562 0 0 0 Michael Cassidy Vice President\COO 270381 0 0 0 0 0 27038 0 8988 0 306407 0 0 0 Larry Gayden Vice President\Finance 183903 0 0 0 0 0 18390 0 8239 0 210532 0 0 0 Cheri Mezzapelle Vice President\CFO 179650 0 0 0 0 0 17965 0 8988 0 206603 0 0 0 Kelly Maltais Vice President\CHRO 218150 0 0 0 0 0 21815 0 9204 0 249169 0 0 0 Pamela Beth Shaw Vice President\ExDir 201630 0 0 0 0 0 20163 0 9468 0 231261 0 0 0 Hae-Won Rhow Vice President\ExDir 175535 0 0 0 0 0 17553 0 9468 0 202556 0 0 0 Michael Saenz Vice President\ExDir 145459 0 0 0 0 0 14546 0 9468 0 169473 0 0 0 Anthony Rodriques Vice President\Facilities 138983 0 0 0 0 0 13898 0 9468 0 162349 0 0 0 A California Enterprise Development Authority 352273601 2014-11-03 10000000 Repayment of Series 2008 Bonds issued for major renovations at the Downtown Berkeley Branch. false false false A 3500000 0 10000000 0 0 10000000 0 0 0 0 0 0 2009 true true true true A false false false false 0.0 0.0 0.0 false false false A false false true false true false false false false A false Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE FINANCE AND/OR EXECUTIVE COMMITTEES OF THE BOARD OF DIRECTORS AND THEN PRESENTED TO THE ENTIRE BOARD BEFORE FINALIZATION. Form 990, Part VI, Line 12c Conflict of interest policy THE POLICY COVERS THE GOVERNING BOARD OF DIRECTORS AND OFFICERS OF THE CORPORATION. THE BOARD CHAIR EVALUATES REPORTED RELATIONSHIPS AND TAKES THE NECESSARY ACTION TO ELIMINATE ANY ACTUAL OR PERCEIVED CONFLICTS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMPENSATION COMMITTEE, A SUB-COMMITTEE OF THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF THE PRESIDENT/CEO. THE COMMITTEE USES RELEVANT COMPARABILITY DATA AND PERFORMANCE TO DETERMINE THE CEO'S COMPENSATION. ALL OTHER SENIOR LEVEL POSITIONS ARE EVALUATED ON AN ANNUAL BASIS (IN THE MONTH OF JUNE) BY THE CEO USING THE SAME CRITERIA USED FOR THE CEO'S EVALUATION. OTHER THAN THE CEO, THE OTHER RELEVANT KEY POSITIONS ARE: VICE PRESIDENT/CFO, VICE PRESIDENT/COO, DIRECTOR OF HUMAN RESOURCES, AND FOUR BRANCH EXECUTIVE DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;