2018-02-07T12:00:10-06:00 2017-06-30 946214841 Armanino LLP 12657 Alcosta Blvd Suite 500 San Ramon CA 945834600 990 2016-07-01 941156317 Young Men's Christian Association of the East Bay YOUN 5104518039 2330 Broadway Oakland CA 94612 Fran Gallati PRESIDENT/CEO 2018-02-07 true Katy Brown P00650274 9257902600 2018-01-31 2016 2021-01-29 14:40:06Z X Fran Gallati 2330 Broadway Oakland CA 94612 37261600 false X WWW.YMCAEASTBAY.ORG X 1888 CA The Young Men's Christian association of the east bay (the "association") is a California nonprofit corporation founded in 1879. The association is a non-profit organization whose mission is to put Christian principles into practice through programs that build healthy child and youth development. X 17 16 1202 593 0 0 15870938 16148305 15440566 17178008 437286 348659 1243696 1182293 32992486 34857265 1227883 1381766 0 21275000 23263875 0 243436 11589535 11596797 34092418 36242438 -1099932 -1385173 29200388 0 10493832 0 18706556 0 X The Young Men's Christian association of the east bay (the "association") is a California nonprofit corporation founded in 1879. The association is a non-profit organization whose mission is to put Christian principles into practice through programs that build healthy child and youth development. false true 18823970 470509 9626245 CHILD AND YOUTH DEVELOPMENT - YMCA youth development programs build strong children, teens and families by enriching the quality, accessibility, and affordability of YMCA child care and youth development programs. YMCA child care ranges from infant/toddler programs, preschool and before- and after school care programs to day and residential camping. The YMCA now has almost 5,250 children developing social and academic skills in its care, while the three residential camps and multiple summer day camps serve more than 7,000 kids annually. Children in YMCA child care programs spend their day in environments that are socially, emotionally, physically, and educationally engaging. Services involve solid partnerships with healthy living health and wellness. 9024090 881557 4614760 HEALTHY LIVING - HEALTH AND WELLNESS - The YMCA healthy lifestyles commitment underlies all YMCA programming and emphasizes the principles of healthy sprit, mind and body, and balanced living. The YMCA provides activities and education specifically designed for individuals and families to maintain healthy lifestyles. The YMCA has nearly 15,000 members in the east bay involved in health and wellness programs, which also include sports and aquatics. The YMCA programs are preventive, educational, and socially interactive with a focus on nutrition, exercise, and self-esteem building. Partnerships with hospitals, health organizations, and other agencies have increased the quality of service and resources to members. 5743263 29700 2937003 SOCIAL RESPONSIBILITY COMMUNITY SERVICES - YMCA social responsibility means "giving back and providing support to our neighbors" at the core of the east bay's social responsibility agenda is cultural harmony- creating the spirit of awareness and appreciation among the vast diversity of cultural groups that make up the East Bay community. Programs and events are held throughout the year bringing the community together to celebrate diversity and reinforce appreciation and respect for one another. The YMCA has developed collaborative partnerships with many diverse organizations throughout our multicultural east bay communities. 33591323 true true false false false false false false false true false false false false false true true false false false false false false false true false false false true true true false false false false false false false false false true false false false false false false true 64 0 true 1202 true false false false false false false false false false false X 17 16 false false false false false false false true true false true true true true true true true true true true false CA X LARRY GAYDEN CONTROLLER 5104518039 2330 BROADWAY OAKLAND CA 94612 Scott Stafford Board Chair 1.0 X X 0 0 0 Doug Park Treasurer 1.0 X X 0 0 0 Jose Corona Secretary 1.0 X X 0 0 0 Don Lau President & CEO 40.0 X X 187500 0 29256 Robert Wilkins President CEO to October 2016 40.0 X X 256723 0 37563 Aimee Allison Director 1.0 X 0 0 0 John Escobar Director to October 2016 1.0 X 0 0 0 Jerry Fleming Director 1.0 X 0 0 0 Seth Hamalian Director 1.0 X 0 0 0 Brenda Jemmott Director to August 2016 1.0 X 0 0 0 Amal Johnson Director 1.0 X 0 0 0 Jesse Nelson Director 1.0 X 0 0 0 Ruth Stroup Director 1.0 X 0 0 0 Mike Taquino Director 1.0 X 0 0 0 Amy Tharpe Director 1.0 X 0 0 0 Lars Ho-Tsueng Director 1.0 X 0 0 0 Marc Homertgen director 1.0 X 0 0 0 Aaron Winer Director 1.0 X 0 0 0 Ashton Simmons Director 1.0 X 0 0 0 Karin Schrader Director 1.0 X 0 0 0 David Johnson Senior Vice President, Human Resources & Risk Management 40.0 X 158078 0 25725 Larry Gayden Senior Controller, Vice President 40.0 X 156651 0 25554 Kathleen Gushoney Vice President, Regional Executive Director 40.0 X 151625 0 24951 Kelly Dulka Vice President, Regional Executive Director 40.0 X 140600 0 23628 Brianna Cartwright Vice President, Regional Executive Director 40.0 X 110427 0 20007 1161604 0 186684 7 false true true US Foods 300 Lawrence Drive Livermore CA 94551 Food Services 328942 The Swenson Group 207 Boeing Ct Livermore CA 94551 IT Services 198449 Lakeshore Learning Materials 2695 E Dominguez St Carson CA 90895 educational materials 196331 Merchants Building Maint 852 66th Avenue Oakland CA 94621 Janitorial Services 189832 American Building Services Inc P O Box 32 San Leandro CA 94577 Building Services 116439 6 X 0 0 118757 0 13263396 2766152 4528 16148305 Youth Development 9626245 9626245 Healthy Living 4614760 4614760 Social Responsibility 2937003 2937003 0 0 0 0 17178008 287000 287000 0 0 0 0 1768459 730079 1038380 0 1038380 1038380 1642904 1581245 61659 0 61659 61659 115098 118757 84696 30402 30402 11795 8315 3480 3480 OTHER INCOME 900099 36129 36129 Locker & Towel Rentals 900099 73902 73902 0 0 0 0 110031 34857265 17178008 0 1530952 1381766 1381766 0 0 495043 307005 138534 49504 17561435 16566034 918140 77261 1131338 1069537 58364 3437 1716082 1609636 96886 9560 2359977 2263610 84806 11561 61043 61043 82266 82266 73716 73716 805154 556161 215741 33252 168054 137396 9464 21194 2183725 2065728 105651 12346 188144 177217 9792 1135 2879790 2822454 57297 39 346307 324072 21740 495 452689 332563 109406 10720 696416 611520 84169 727 444355 406787 29320 8248 1929610 1861520 68090 305298 276258 28750 290 EQUIPMENT RENTS/REPAIRS 718931 675335 40358 3238 PROGRAM COSTS 107242 92959 14283 MEMBERSHIP DUES 22535 20630 1487 418 MISCELLANEOUS 131522 33135 98376 11 0 0 0 0 36242438 33591323 2407679 243436 8469 0 4012105 0 622438 0 327809 0 0 0 0 12577 0 319715 0 0 0 13050519 0 8373747 0 1849462 0 623547 0 29200388 0 3399148 0 799211 0 6294794 0 0 0 0 0 0 679 0 10493832 0 10200653 0 956486 0 7549417 0 18706556 0 29200388 0 X -1385173 589373 -17910756 X false true X true true true X 14418295 14511305 15148349 15870938 16148305 76097192 13660447 14850213 14842645 15440566 17178008 75971879 0 0 0 28078742 29361518 29990994 31311504 33326313 152069071 0 15000 10000 0 25100 50100 0 0 0 0 0 0 0 15000 10000 0 25100 50100 152018971 1806188 1849457 1960586 2060316 2055459 9732006 0 1806188 1849457 1960586 2060316 2055459 9732006 0 94362 258716 251709 362148 236924 1203859 29979292 31469691 32203289 33733968 35618696 163004936 0.9326 0.9336 0.0597 0.0592 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - FUNDRAISING, COLUMN A - 0.0, COLUMN B - 216442.0, COLUMN C - 193380.0, COLUMN D - 209162.0, COLUMN E - 115098.0, COLUMN F - 734082.0; DESCRIPTION - SALE OF INVENTORY, COLUMN A - 14380.0, COLUMN B - 16215.0, COLUMN C - 14757.0, COLUMN D - 13549.0, COLUMN E - 11795.0, COLUMN F - 70696.0; DESCRIPTION - OTHER INCOME, COLUMN A - 79982.0, COLUMN B - 26059.0, COLUMN C - 43572.0, COLUMN D - 139437.0, COLUMN E - 110031.0, COLUMN F - 399081.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7983364 678867 400000 8262231 0 8660459 100060 777155 7983364 8834907 73397 247845 8660459 8249734 0 1185173 0 600000 0 8834907 7753799 0 1095935 0 600000 0 8249734 0.0 0.0 0.0 false false capital lease obligations 0 0 X 36261413 589373 0 589373 35672040 -814775 -814775 34857265 37057213 814775 814775 36242438 0 0 36242438 Schedule D, Part V, Line 4 Intended uses of endowment funds Permanently restricted net assets of $7,549,417 and temporarily restricted net assets of $712,814 are restricted for investment in perpetuity as of June 30, 2017. The annual investment earnings are to be used toward financial assistance to enable members and participants to take part in programs offered by the Association and for the maintenance and purchase of fitness equipment for the Downtown Oakland YMCA branch. The endowment funds were transferred to YMCA CBA as of 06/30/2017 after the merger of the two organizations. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is exempt from federal and state income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code, respectively. In addition, the Organization has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Internal Revenue Code. The Organization has evaluated its current tax positions and concluded that as of June 30, 2017, the Organization does not have any uncertain tax positions for which a reserve would be necessary. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising event expenses - -84696 rental expenses - -730079 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising event expenses - 84696 rental expenses - 730079 Tri-Valley Golf Tournment 233855 118757 115098 84696 0 0 233855 118757 115098 84696 84696 30402 true MEMBERSHIP & PROGRAM ASSISTANCE 4605 1381766 FMV direct credit to member accounts Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial assistance is monitored by giving a credit against the full price of the membership or program. The financial assistance credit is generally recorded at the same time as the fee for the membership or program. Applications for financial assistance are used as the basis for making decisions, which are based on economic need. The organization awards scholarships and checks are made out to the awardees. The awardees are closely affiliated with one or more YMCA program, and his or her progress is noted at the program level. X X X true false false false false false false false false Don Lau President & CEO 187500 0 0 0 0 0 22500 0 6756 0 216756 0 0 0 Robert Wilkins President CEO to October 2016 256723 0 0 0 0 0 30807 0 6756 0 294286 0 0 0 David Johnson Senior Vice President, Human Resources & Risk Management 158078 0 0 0 0 0 18969 0 6756 0 183803 0 0 0 Larry Gayden Senior Controller, Vice President 156651 0 0 0 0 0 18798 0 6756 0 182205 0 0 0 Kathleen Gushoney Vice President, Regional Executive Director 151625 0 0 0 0 0 18195 0 6756 0 176576 0 0 0 Kelly Dulka Vice President, Regional Executive Director 140600 0 0 0 0 0 16872 0 6756 0 164228 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment Former President/CEO was given one year's severance paid over 2 years from Dec 2016 through December 2018. The amount paid in 2016 was $ 10,183.34. A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1309112J8 2006-06-01 9960000 TO REFINANCE 1996 BONDS false false false A 3800000 0 9960000 0 0 199200 141477 0 2585451 7033872 0 1990 true false true true A false false false false 0.0 0.0 0.0 false false true A false true true false false false true A false Cash 2017-07-01 4293827 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Security Investment 2017-07-01 10310646 book value 941156635 YMCA of the Central Bay Area 2330 Boradway Oakland CA 94612 501(c)(3) Grants and contribution receivable 2017-07-01 1667393 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Net Accounts Receivable 2017-07-01 387646 book value 941159935 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) inventory for sale 2017-07-01 12577 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Prepaid expenses 2017-07-01 118208 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Property and equipment, net of accumulated depreciation 2017-07-01 11527735 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Funds held for others 2017-07-01 642867 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) cash value-Life insurance 2017-07-01 22459 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Accounts Payable and accrued expenses 2017-07-01 -1510666 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Accrued payroll and other payroll related liabilities 2017-07-01 -2020283 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) Deferred Revenue 2017-07-01 -1003508 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) bonds payable, net of debt issuance costs 2017-07-01 -5895278 book value 941156635 YMCA of the Central Bay Area 2330 Braokway Oakland CA 94612 501(c)(3) funds held for others 2017-07-01 -642867 book value 941156635 YMCA of the Central Bay Area 2330 Broadway Oakland CA 94612 501(c)(3) true false false false true true true true true false Schedule N, Part I, Line 2a Interested person is a director or trustee of successor org. All Board members who remained at June 30, 2017 became members of the new YMCA of the East Bay or former YMCA of the Central Bay Area. Form 990, Part III, Line 3 Significant changes in program services On May 25, 2017, the Organization entered into an Agreement of Merger with Young Men's Christian Association of the Central Bay Area ("YMCA CBA"). Pursuant to the Agreement of Merger, the Organization will merge into YMCA CBA and YMCA CBA will be the surviving corporation. YMCA CBA will change its name to Young Men's Christian Association of the East Bay. The effective date of the merger is July 1, 2017. Form 990, Part VI, Line 11b Review of form 990 by governing body The completed IRS Form 990 is sent to Board members for their review and acknowledgement prior to the President signing the return. The board members email their acknowledgements to the President. Form 990, Part VI, Line 12c Conflict of interest policy Members of the board are advised of the conflict of interest policy annually and each executes a form to that effect. THE ORGANIZATION MAINTAINS A BINDER WITH ALL SIGNED CONFLICT OF INTEREST FORMS. THE AGREEMENT TO THE POLICY IS RENEWED ANNUALLY. Form 990, Part VI, Line 15a Process to establish compensation of top management official YMCA STAFF MEMBERS ARE COMPENSATED ACCORDING TO A SALARY ADMINISTRATION PLAN THAT TAKES INTO ACCOUNT JOB KNOW-HOW, PROBLEM SOLVING AND ACCOUNTABILITY, INDIVIDUAL JOB PERFORMANCE, THE PERFORMANCE OF THE ASSOCIATION, AND THE EXTERNAL LABOR MARKET. Form 990, Part VI, Line 15b Process to establish compensation of other employees YMCA STAFF MEMBERS ARE COMPENSATED ACCORDING TO A SALARY ADMINISTRATION PLAN THAT TAKES INTO ACCOUNT JOB KNOW-HOW, PROBLEM SOLVING AND ACCOUNTABILITY, INDIVIDUAL JOB PERFORMANCE, THE PERFORMANCE OF THE ASSOCIATION, AND THE EXTERNAL LABOR MARKET. SALARY ADJUSTMENTS ARE NOT AUTOMATIC, BUT ARE BASED ON FACTORS SUCH AS PERFORMANCE, ACHIEVEMENTS AND OTHER MERIT CONSIDERATIONS, AS WELL AS THE OVERALL PERFORMANCE OF THE ASSOCIATION. TYPICALLY, ALL EMPLOYEES RECEIVE PERFORMANCE REVIEWS AT LEAST ONCE PER YEAR. ALL EMPLOYEES WHO ARE "DISQUALIFIED PERSONS" ACCORDING TO THE INTERMEDIATE SANCTIONS GUIDELINES UNDERGO SPECIFIC COMPENSATION PROCESSES. A COMPREHENSIVE MARKET SALARY REVIEW IS CONDUCTED USING MULTIPLE SOURCES OF DATA FOR EACH POSITION IN COMPLIANCE WITH IRS INTERMEDIATE SANCTIONS GUIDELINES. THE EXECUTIVE COMMITTEE OF THE CORPORATE BOARD OF DIRECTORS REVIEWS AND APPROVES THAT ALL COMPENSATION IS APPROPRIATE AND NOT EXCESSIVE. THIS PROCESS WAS LAST UNDERTAKEN IN APRIL 2010. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE 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: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfer of net assets to YMCA Central Bay Area due to merger (see Sch. N) - -17910756; Form 990, Part XII, Line 2c OVERSIGHT THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.