YOUNG MENS CHRISTIAN ASSOCIATION OF THE EAST BAY: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- YOUNG MENS CHRISTIAN ASSOCIATION OF THE EAST BAY (EIN 94-1156635)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-02-07
- IRS object ID
- 201840389349300954
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-07T10:00:12-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Armanino LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 W San Fernando St Suite 500 | AddressLine1Txt |
| City | San Jose | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 951132433 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941156635 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Young Men's Christian Association of the Central Bay Area | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YOUN | BusinessNameControlTxt |
| Phone | 5105494515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2330 Broadway | AddressLine1Txt |
| City | Oakland | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Cheri Mezzapelle | PersonNm |
| Person Title | Vice President / CFO | PersonTitleTxt |
| Signature | 2018-02-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Larry Kuechler | PreparerPersonNm |
| PTIN | P00233621 | PTIN |
| Phone | 4082006400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YMCA of the Central Bay Area | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fran Gallati | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2330 Broadway | AddressLine1Txt |
| City | Oakland | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $44,391,250 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.YMCA-CBA.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1909 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT SPIRITUAL, MENTAL, AND PHYSICAL GROWTH, TO BUILD COMMUNITY, AND TO SERVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 989 | TotalEmployeeCnt |
| Total Volunteers | 855 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,515,730 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,524,646 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,962,581 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,895,451 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,178,479 | PYInvestmentIncomeAmt |
| CY Investment Income | $915,880 | CYInvestmentIncomeAmt |
| PY Other Revenue | $177,117 | PYOtherRevenueAmt |
| CY Other Revenue | $168,485 | CYOtherRevenueAmt |
| PY Total Revenue | $31,833,907 | PYTotalRevenueAmt |
| CY Total Revenue | $33,504,462 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,244,919 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,531,046 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $274,203 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,028,749 | PYOtherExpensesAmt |
| CY Other Expenses | $19,902,284 | CYOtherExpensesAmt |
| PY Total Expenses | $29,273,668 | PYTotalExpensesAmt |
| CY Total Expenses | $38,433,330 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,560,239 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,928,868 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $65,438,974 | TotalAssetsBOYAmt |
| Total Assets EOY | $69,800,813 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,456,891 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,864,739 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $52,982,083 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $57,936,074 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 THAT BUILD HEALTH IN SPIRIT, MIND, AND BODY. THE "Y" OFFERS A WIDE RANGE OF HEALTH, WELLNESS, CHILD CARE, AND YOUTH DEVELOPMENT PROGRAMS IN BERKELEY, EMERYVILLE, ALBANY, AS WELL AS EAST, CENTRAL, AND SOUTH CONTRA COSTA COUNTY COMMUNITIES. WITH A FOCUS ON YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY, THE "Y" NURTURES THE POTENTIAL OF EVERY YOUTH, IMPROVES OUR COMMUNITIES' HEALTH AND WELL-BEING, AND PROVIDES OPPORTUNITIES TO GIVE BACK AND SUPPORT NEIGHBORS. AT THE "Y", NO ONE IS TURNED AWAY DUE TO THEIR INABILITY TO PAY. WE SERVE MORE THAN 45,000 PEOPLE EACH YEAR. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $16,539,143 | ExpenseAmt |
| Revenue | $7,022,446 | RevenueAmt |
| Desc | Youth Development - Our YMCA is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That is why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. Our YMCA programs, such as Head Start, Early Head Start and State Preschool programs, along with before and after school enrichment programs offer a range of experiences that enrich cognitive, social, physical and emotional growth of younger children, while Teen Center programs such as our Y-Scholars program, Youth Institute and Youth and Government teach high school and middle school students' leadership, social and life skills such as communication, public speaking, persuasive debate, and teamwork. These programs address challenges faced by our community's low income and at risk students and help to prepare them for higher education, skill building, and workforce development through social-enterprise models. Other youth development programs include Youth Sports, Fit Kids, Teen Fitness, Seasonal Camps, Special Needs Programs, Youth Aquatics and much more. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,660,466 | ExpenseAmt |
| Revenue | $12,906,750 | RevenueAmt |
| Desc | Healthy Living - The YMCA is a leading voice on health and well-being. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, people in our community are receiving the support, guidance and resources they need to achieve greater health in spirit, mind and body. This is particularly important as our nation struggles with an obesity crisis, families struggle with work/life balance and individuals search for personal fulfillment. In addition to adult fitness and group exercise classes, our healthy living programs include programs such as Project Recovery (stroke/injury), Healthy Heart (Cardiac), Healthy Changes, Y-Diabetes Prevention, health screening, Adventure Guides, walking groups, and other recreational activities. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,150,967 | ExpenseAmt |
| Revenue | $1,009,406 | RevenueAmt |
| Desc | Social Responsibility - Our YMCA believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs. We engage YMCA members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive. Our Berkeley branch provides affordable residence facilities for those who possess limited financial resources and can benefit from the support of the Associations' program while encouraging intercultural and international respect in pursuit of world peace and understanding. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,826,000 | ExpenseAmt |
| Desc | In December 2009, the Association arranged New Market Tax Credit ("NMTC") financing as partial funding to renovate the property ("Teen Center" building) gifted to the Association by PG&E. Under the NMTC program, banks and other qualifying institutions make "qualified equity investments" ("QEI") in Community Development Entities ("CDEs") that have been certified and granted allocations by the CDFI of federal income tax credits. In connection with the Teen Center Inc. project located at 2111 Martin Luther King Jr. Way ("Teen Center Property"), Wachovia Community Development Enterprise XIX ("Wachovia CDE"), a single purpose CDE certified by the CDFI made a senior loan in the amount of $6,825,000 (Loan A) and a subordinate loan in the amount of $2,675,000 (Loan B) to the YMCA of the Central Bay Area Teen Center, Inc., a single member limited liability company formed by the Association for this purpose. Funding for the Teen Center loans was provided by a $6,825,000 QEI made by Investment Fund LLC ("Investment Fund") to Wachovia CDE. Investment Fund LLC obtained the funds to make the QEI via a $6,825,000 secured loan by YMCA of the Central Bay Area and funding provided via a net equity investment in the amount of $2,675,000 by a tax credit investor. A portion of the proceeds of both Loan A and Loan B were used to acquire the Teen Center Property from the Association. The balance of the funds was used to renovate and improve the Teen Center Property. At the end of the seven-year Compliance Period, the tax credit investor may put its interest in the Investment Fund to the Association, at which time the Association will have the right (call option) to liquidate the Investment Fund's equity interest in the CDE and thereby acquire Loan A and Loan B from the CDE. YMCA of the Central Bay Area, serving as the Leverage Lender, loaned $6,825,000 to Investment Fund. The loan proceeds were combined with $2,675,000 contributed to the Investment Fund by an equity investor and permitted Investment Fund to make an aggregate QEI in Wachovia CDE of $9,500,000. The seven-year Compliance Period ended in December 2016 and the Organization exercised its call option, thereby liquidating the Investment Fund's equity interest in the CDE and acquiring loan A and loan B from the CDE. These loans were subsequently forgiven and net revenue in the amount of $2,674,000 was recognized from this transaction. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $6,826,000 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $34,176,576 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 121 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 989 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cheri Mezzapelle | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5105494522 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2330 Broadway | AddressLine1Txt |
| City | Oakland | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JACK GARDNER | ||||||||
| CHAIR & TRUSTEE | 1.0 | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CRAIG FENDEL | ||||||||
| TREASURER & TRUSTEE | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANGIE GARLING | ||||||||
| SECRETARY & TRUSTEE | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAN BONO | ||||||||
| IDF BRANCH & TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| MATTHEW BURROWS | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| MURIEL CATHERINE | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| MARJORIE COX | ||||||||
| DT BRANCH & TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DAVID DEUTSCHER | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| ERIC EISENBERG | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| TIM HASSLER | ||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| JAN HESTER | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| TONY KALLINGAL | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| KEN KUCHMAN | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| ANDREA MULLARKEY | ||||||||
| ALBANY BRANCH & TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| TOM RATCLIFF | ||||||||
| TRUSTEE | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| CHAUD RICHARDS | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| DARRELL SOOY | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| AMELIA OTT | ||||||||
| POLICY COUNCIL & TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| ANDY WILLIAMS | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTY KAPLAN (MAY 2017) | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| ERIC STERN (MAY 2017) | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| JUANITA VILLAFUERTE (FEB 2017) | ||||||||
| POLICY COUNCIL & TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| KEVIN MARTIN (DEC 2016) | ||||||||
| TRUSTEE | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| FRAN GALLATI | ||||||||
| PRESIDENT\CEO | 40.0 | 1.0 | Yes (X) | $300,502 | $0 | $50,792 | ||
| MICHAEL CASSIDY | ||||||||
| VICE PRESIDENT\COO | 40.0 | Yes (X) | $180,271 | $0 | $26,399 | |||
| CHERI MEZZAPELLE | ||||||||
| VICE PRESIDENT\CFO | 40.0 | 1.0 | Yes (X) | $169,576 | $0 | $14,802 | ||
| KELLEY MALTAIS | ||||||||
| VICE PRESIDENT - HR | 40.0 | 1.0 | $148,393 | $0 | $23,216 | Yes (X) | ||
| HAEWON RHOW | ||||||||
| EXEC DIRECTOR - DOWNTOWN Y | 40.0 | $143,528 | $0 | $22,738 | Yes (X) | |||
| PAMELA SHAW | ||||||||
| EXEC DIRECTOR - EARLY CHILDHOOD | 40.0 | $154,887 | $0 | $24,058 | Yes (X) | |||
| ANTHONY RODRIGUES | ||||||||
| FACILITIES DIRECTOR | 40.0 | $130,620 | $0 | $21,573 | Yes (X) | |||
| PETER CHONG | ||||||||
| VICE PRESIDENT\PROPERTY | 40.0 | $127,201 | $0 | $21,307 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,354,978 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $204,885 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Charles Pankow Builders | |||||
| 1111 Broadway ste 200 | Oakland | CA | 94607 | Construction | $2,993,553 |
| YMCA OF THE EAST BAY | |||||
| 2330 BROADWAY | OAKLAND | CA | 94612 | CHILDCARE SERVICES | $886,652 |
| Concar Industries LLC | |||||
| 1717 Solano Way Ste 31 | Concord | CA | 94520 | Janitorial Service | $587,892 |
| CALIFORNIA YMCA YOUTH & GOVT | |||||
| 1792 TRIBUTE ROAD STE 480 | SACRAMENTO | CA | 95815 | YOUTH & GOV'T PROGRAM SVCS | $553,952 |
| Big Break LLC (dba Chefables) | |||||
| PO BOX 288 | SOUTH SAN FRANCISCO | CA | 94083 | Program Services | $261,689 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 15 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $10,809,383 | GovernmentGrantsAmt |
| All Other Contributions | $715,263 | AllOtherContributionsAmt |
| Noncash Contributions | $8,401 | NoncashContributionsAmt |
| Total Contributions | $11,524,646 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Healthy Living | 813410 | $12,906,750 | $12,906,750 |
| Youth Development | 813410 | $6,979,295 | $6,979,295 |
| Social Responsibility | 813410 | $1,009,406 | $1,009,406 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,895,451 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $538,169 | TotalRevenueColumnAmt |
| Exclusion | $538,169 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $24,690 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $24,690 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,690 | TotalRevenueColumnAmt |
| Exclusion | $24,690 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,056,616 | SecuritiesAmt |
| Other | $178,625 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,801,718 | SecuritiesAmt |
| Other | $55,812 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $254,898 | SecuritiesAmt |
| Other | $122,813 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $377,711 | TotalRevenueColumnAmt |
| Exclusion | $377,711 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $11,101 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $6,322 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,779 | TotalRevenueColumnAmt |
| Exclusion | $4,779 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $118,801 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $22,936 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $95,865 | TotalRevenueColumnAmt |
| Exclusion | $95,865 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 813410 | BusinessCd |
| Total Revenue Column | $43,151 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,151 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $43,151 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,504,462 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,938,602 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,041,214 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $780,490 | TotalAmt |
| Management And General | $780,490 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,759,224 | TotalAmt |
| Program Services | $12,420,284 | ProgramServicesAmt |
| Management And General | $1,154,437 | ManagementAndGeneralAmt |
| Fundraising | $184,503 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $872,219 | TotalAmt |
| Program Services | $779,492 | ProgramServicesAmt |
| Management And General | $80,016 | ManagementAndGeneralAmt |
| Fundraising | $12,711 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,672,722 | TotalAmt |
| Program Services | $1,548,190 | ProgramServicesAmt |
| Management And General | $107,137 | ManagementAndGeneralAmt |
| Fundraising | $17,395 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,446,391 | TotalAmt |
| Program Services | $1,308,406 | ProgramServicesAmt |
| Management And General | $123,095 | ManagementAndGeneralAmt |
| Fundraising | $14,890 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,786 | TotalAmt |
| Program Services | $19,032 | ProgramServicesAmt |
| Management And General | $114,754 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,371 | TotalAmt |
| Program Services | $6,162 | ProgramServicesAmt |
| Management And General | $41,209 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,833,861 | TotalAmt |
| Program Services | $3,488,142 | ProgramServicesAmt |
| Management And General | $329,913 | ManagementAndGeneralAmt |
| Fundraising | $15,806 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,032 | TotalAmt |
| Program Services | $187,095 | ProgramServicesAmt |
| Management And General | $47,666 | ManagementAndGeneralAmt |
| Fundraising | $25,271 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,910 | TotalAmt |
| Program Services | $36,475 | ProgramServicesAmt |
| Management And General | $17,848 | ManagementAndGeneralAmt |
| Fundraising | $587 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,409 | TotalAmt |
| Program Services | $155,333 | ProgramServicesAmt |
| Management And General | $18,694 | ManagementAndGeneralAmt |
| Fundraising | $382 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,496,293 | TotalAmt |
| Program Services | $2,333,525 | ProgramServicesAmt |
| Management And General | $162,768 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,312 | TotalAmt |
| Program Services | $421,103 | ProgramServicesAmt |
| Management And General | $26,589 | ManagementAndGeneralAmt |
| Fundraising | $620 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $545,252 | TotalAmt |
| Program Services | $499,973 | ProgramServicesAmt |
| Management And General | $43,513 | ManagementAndGeneralAmt |
| Fundraising | $1,766 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,130 | TotalAmt |
| Program Services | $106,806 | ProgramServicesAmt |
| Management And General | $3,324 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,633 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $349,633 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,848,993 | TotalAmt |
| Program Services | $1,569,255 | ProgramServicesAmt |
| Management And General | $279,738 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,440 | TotalAmt |
| Program Services | $172,520 | ProgramServicesAmt |
| Management And General | $37,920 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $1,697,967 | $1,680,291 | $17,070 | $606 |
| EQ. RENTAL & MAINTAIN. | $716,971 | $539,086 | $177,289 | $596 |
| MEMBERSHIP DUES | $35,497 | $5,867 | $29,630 | |
| BAD DEBT EXPENSE | $36,260 | $37,190 | $0 | -$930 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,902,167 | TotalAmt |
| Program Services | $6,862,349 | ProgramServicesAmt |
| Management And General | $39,818 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,433,330 | TotalAmt |
| Program Services | $34,176,576 | ProgramServicesAmt |
| Management And General | $3,982,551 | ManagementAndGeneralAmt |
| Fundraising | $274,203 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,734,863 | BOYAmt |
| EOY | $1,576,705 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $898,008 | BOYAmt |
| EOY | $1,864,683 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,388 | BOYAmt |
| EOY | $315,715 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,825,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,200 | BOYAmt |
| EOY | $16,200 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,556 | BOYAmt |
| EOY | $214,687 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $55,131,030 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,842,340 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,479,812 | BOYAmt |
| EOY | $35,288,690 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,036,896 | BOYAmt |
| EOY | $29,566,909 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $941,251 | BOYAmt |
| EOY | $957,224 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,438,974 | BOYAmt |
| EOY | $69,800,813 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,140,108 | BOYAmt |
| EOY | $3,775,413 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $592,698 | BOYAmt |
| EOY | $762,542 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,250,000 | BOYAmt |
| EOY | $7,326,784 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $474,085 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,456,891 | BOYAmt |
| EOY | $11,864,739 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,536,016 | BOYAmt |
| EOY | $55,808,769 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,536,766 | BOYAmt |
| EOY | $1,218,004 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $909,301 | BOYAmt |
| EOY | $909,301 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,982,083 | BOYAmt |
| EOY | $57,936,074 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,438,974 | BOYAmt |
| EOY | $69,800,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$4,928,868 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,620,458 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $8,262,401 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,771,509 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,135,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,680,695 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,515,730 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,524,646 | CurrentTaxYearAmt |
| Total | $43,627,779 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,246,835 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,604,796 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,175,209 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,088,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,014,252 | CurrentTaxYearAmt |
| Total | $100,129,092 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,018,344 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,739,995 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,855,904 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,603,730 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,538,898 | CurrentTaxYearAmt |
| Total | $143,756,871 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,247 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $151,078 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57,773 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,950 | CurrentTaxYearAmt |
| Total | $315,211 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,247 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $151,078 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57,773 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,950 | CurrentTaxYearAmt |
| Total | $315,211 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $143,441,660 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $419,300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $418,779 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $490,030 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $608,011 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $562,859 | CurrentTaxYearAmt |
| Total | $2,498,979 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $419,300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $418,779 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $490,030 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $608,011 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $562,859 | CurrentTaxYearAmt |
| Total | $2,498,979 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $65,269 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,715 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,839 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,378 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,252 | CurrentTaxYearAmt |
| Total | $321,453 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,502,913 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,230,489 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,419,773 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,268,119 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,156,009 | CurrentTaxYearAmt |
| Total | $146,577,303 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.9786 | PublicSupportCY509Pct |
| Public Support PY509 | 0.9795 | PublicSupportPY509Pct |
| Investment Income CY | 0.0170 | InvestmentIncomeCYPct |
| Investment Income PY | 0.0161 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - , COLUMN A - 65269.0, COLUMN B - 71715.0, COLUMN C - 73839.0, COLUMN D - 56378.0, COLUMN E - 54252.0, COLUMN F - 321453.0; | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,738,084 | BeginningYearBalanceAmt |
| Contributions | $43,776 | ContributionsAmt |
| Investment Earnings Or Losses | $968,020 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $398,000 | OtherExpendituresAmt |
| End Year Balance | $8,351,880 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,682,317 | BeginningYearBalanceAmt |
| Contributions | $65,625 | ContributionsAmt |
| Investment Earnings Or Losses | -$9,858 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $7,738,084 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,212,188 | BeginningYearBalanceAmt |
| Contributions | $10,000 | ContributionsAmt |
| Investment Earnings Or Losses | $139,213 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $679,084 | OtherExpendituresAmt |
| End Year Balance | $7,682,317 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,040,528 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $1,171,660 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $8,212,188 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,096,019 | BeginningYearBalanceAmt |
| Contributions | $176,315 | ContributionsAmt |
| Investment Earnings Or Losses | $768,194 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $7,040,528 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.876 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.109 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.015 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,174,917 | OtherCostOrOtherBasisAmt |
| Book Value | $2,174,917 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,424,594 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,154,502 | DepreciationAmt |
| Book Value | $31,270,092 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,521,670 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,034,479 | DepreciationAmt |
| Book Value | $1,487,191 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,009,849 | OtherCostOrOtherBasisAmt |
| Depreciation | $653,359 | DepreciationAmt |
| Book Value | $356,490 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $35,288,690 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Berkeley-Albany Teen Center Inc payable | Desc |
| Amt | $0 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2013 are still open to audit for both federal and state purposes. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| FRAN GALLATI | ||||||||||||||
| PRESIDENT\CEO | $300,502 | $0 | $0 | $0 | $0 | $0 | $26,500 | $0 | $24,292 | $0 | $351,294 | $0 | $0 | $0 |
| MICHAEL CASSIDY | ||||||||||||||
| VICE PRESIDENT\COO | $180,271 | $0 | $0 | $0 | $0 | $0 | $18,062 | $0 | $8,337 | $0 | $206,670 | $0 | $0 | $0 |
| CHERI MEZZAPELLE | ||||||||||||||
| VICE PRESIDENT\CFO | $169,576 | $0 | $0 | $0 | $0 | $0 | $6,465 | $0 | $8,337 | $0 | $184,378 | $0 | $0 | $0 |
| KELLEY MALTAIS | ||||||||||||||
| VICE PRESIDENT - HR | $148,393 | $0 | $0 | $0 | $0 | $0 | $14,879 | $0 | $8,337 | $0 | $171,609 | $0 | $0 | $0 |
| HAEWON RHOW | ||||||||||||||
| EXEC DIRECTOR - DOWNTOWN Y | $143,528 | $0 | $0 | $0 | $0 | $0 | $14,401 | $0 | $8,337 | $0 | $166,266 | $0 | $0 | $0 |
| PAMELA SHAW | ||||||||||||||
| EXEC DIRECTOR - EARLY CHILDHOOD | $154,887 | $0 | $0 | $0 | $0 | $0 | $15,721 | $0 | $8,337 | $0 | $178,945 | $0 | $0 | $0 |
| ANTHONY RODRIGUES | ||||||||||||||
| FACILITIES DIRECTOR | $130,620 | $0 | $0 | $0 | $0 | $0 | $13,236 | $0 | $8,337 | $0 | $152,193 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | California Enterprise Development Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 352273601 | BondIssuerEIN |
| Bond Issued | 2014-11-03 | BondIssuedDt |
| Issue Price | $10,000,000 | IssuePriceAmt |
| Purpose | Repayment of Series 2008 Bonds issued for major renovations at the Downtown Berkeley Branch. | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,500,000 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $10,000,000 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $10,000,000 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $0 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $0 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2009 | SubstantialCompletionYr |
| Current Refunding | Yes (true) | CurrentRefundingInd |
| Advance Refunding | Yes (true) | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | Yes (true) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 6,826,000 including grants of $) In December 2009, the Association arranged New Market Tax Credit ("NMTC") financing as partial funding to renovate the property ("Teen Center" building) gifted to the Association by PG&E. Under the NMTC program, banks and other qualifying institutions make "qualified equity investments" ("QEI") in Community Development Entities ("CDEs") that have been certified and granted allocations by the CDFI of federal income tax credits. In connection with the Teen Center Inc. project located at 2111 Martin Luther King Jr. Way ("Teen Center Property"), Wachovia Community Development Enterprise XIX ("Wachovia CDE"), a single purpose CDE certified by the CDFI made a senior loan in the amount of $6,825,000 (Loan A) and a subordinate loan in the amount of $2,675,000 (Loan B) to the YMCA of the Central Bay Area Teen Center, Inc., a single member limited liability company formed by the Association for this purpose. Funding for the Teen Center loans was provided by a $6,825,000 QEI made by Investment Fund LLC ("Investment Fund") to Wachovia CDE. Investment Fund LLC obtained the funds to make the QEI via a $6,825,000 secured loan by YMCA of the Central Bay Area and funding provided via a net equity investment in the amount of $2,675,000 by a tax credit investor. A portion of the proceeds of both Loan A and Loan B were used to acquire the Teen Center Property from the Association. The balance of the funds was used to renovate and improve the Teen Center Property. At the end of the seven-year Compliance Period, the tax credit investor may put its interest in the Investment Fund to the Association, at which time the Association will have the right (call option) to liquidate the Investment Fund's equity interest in the CDE and thereby acquire Loan A and Loan B from the CDE. YMCA of the Central Bay Area, serving as the Leverage Lender, loaned $6,825,000 to Investment Fund. The loan proceeds were combined with $2,675,000 contributed to the Investment Fund by an equity investor and permitted Investment Fund to make an aggregate QEI in Wachovia CDE of $9,500,000. The seven-year Compliance Period ended in December 2016 and the Organization exercised its call option, thereby liquidating the Investment Fund's equity interest in the CDE and acquiring loan A and loan B from the CDE. These loans were subsequently forgiven and net revenue in the amount of $2,674,000 was recognized from this transaction. |
| 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: ; |
| Form 990, Part IX, Line 11g Other Expenses | Miscellaneous - Total Expense: 76167, Program Service Expense: 36349, Management and General Expenses: 39818, Fundraising Expenses: 0; New Market Tax Credit Debt Forgiveness - Total Expense: 6826000, Program Service Expense: 6826000, Management and General Expenses: 0, Fundraising Expenses: 0; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Distribution to parent company from liquidated subsidiary - 8262401; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKELEY-ALBANY YMCA TEEN CENTER INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2330 BROADWAY | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271386743 | EIN |
| Primary Activities | SEE PART VII | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Type I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE CENTRAL BAY AREA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BERKELEY-ALBANY YMCA TEEN CENTER INC | ||
| K | $114,201 | CASH |
| BERKELEY-ALBANY YMCA TEEN CENTER INC | ||
| S | $7,752,449 | BOOK VALUE - Fixed assets |
| BERKELEY-ALBANY TEEN CENTER INC | ||
| S | $509,952 | intercompany receivable - end of year value |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PRIMARY ACTIVITY | FormAndLineReferenceDesc |
| Explanation | (A) TO HOLD TITLE TO, REMODEL AND IMPROVE AND TO LEASE TO THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE CENTRAL BAY AREA, A CALIFORNIA NONPROFIT CORPORATION ("YMCA"), A BUILDING TO BE USED BY THE YMCA AND BY THE CORPORATION AS A TEEN CENTER, PROVIDING EDUCATIONAL, EMPLOYMENT, AND LEADERSHIP PROGRAMS PRIMARILY FOR TEENS (AGES 12-19) AND OTHER YOUTH, AND ADMINISTRATIVE OFFICES FOR THE YMCA AND THE CORPORATION; AND, (B) TO CONDUCT EDUCATIONAL AND RECREATIONAL PROGRAMS PRIMARILY FOR TEENS (AGES 12-19) AND OTHER YOUTH IN A MANNER IN COMPLIANCE WITH THE CHARITABLE PURPOSES OF THE CORPORATION IN FURTHERANCE OF AND SUPPORT OF THE CHARITABLE PURPOSES OF THE YMCA. | ExplanationTxt |
Comments