2018-02-07T10:00:12-06:00 2017-06-30 946214841 Armanino LLP 50 W San Fernando St Suite 500 San Jose CA 951132433 990 2016-07-01 941156635 Young Men's Christian Association of the Central Bay Area YOUN 5105494515 2330 Broadway Oakland CA 94612 Cheri Mezzapelle Vice President / CFO 2018-02-07 true Larry Kuechler P00233621 4082006400 2016 2021-01-29 14:40:06Z X YMCA of the Central Bay Area Fran Gallati 2330 Broadway Oakland CA 94612 44391250 false X www.YMCA-CBA.org X 1909 CA TO SUPPORT SPIRITUAL, MENTAL, AND PHYSICAL GROWTH, TO BUILD COMMUNITY, AND TO SERVE. 19 19 989 855 0 0 9515730 11524646 20962581 20895451 1178479 915880 177117 168485 31833907 33504462 0 0 18244919 18531046 0 274203 11028749 19902284 29273668 38433330 2560239 -4928868 65438974 69800813 12456891 11864739 52982083 57936074 X 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. false false 16539143 7022446 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. 9660466 12906750 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. 1150967 1009406 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. 6826000 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. 6826000 34176576 true true false false false false false false false true true false false false false true false true 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 true true true false false true 121 0 true 989 true false false false false false false false false false false X 19 19 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 5105494522 2330 Broadway Oakland CA 94612 JACK GARDNER CHAIR & TRUSTEE 1.0 1.0 X X 0 0 0 CRAIG FENDEL TREASURER & TRUSTEE 1.0 X X 0 0 0 ANGIE GARLING SECRETARY & TRUSTEE 1.0 X X 0 0 0 JAN BONO IDF BRANCH & TRUSTEE 1.0 X 0 0 0 MATTHEW BURROWS TRUSTEE 1.0 X 0 0 0 MURIEL CATHERINE TRUSTEE 1.0 X 0 0 0 MARJORIE COX DT BRANCH & 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 TIM HASSLER TRUSTEE 1.0 1.0 X 0 0 0 JAN HESTER 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 ALBANY BRANCH & TRUSTEE 1.0 X 0 0 0 TOM RATCLIFF TRUSTEE 1.0 1.0 X 0 0 0 CHAUD RICHARDS TRUSTEE 1.0 X 0 0 0 DARRELL SOOY TRUSTEE 1.0 X 0 0 0 AMELIA OTT POLICY COUNCIL & TRUSTEE 1.0 X 0 0 0 ANDY WILLIAMS TRUSTEE 1.0 X 0 0 0 CHRISTY KAPLAN (MAY 2017) TRUSTEE 1.0 X 0 0 0 ERIC STERN (MAY 2017) TRUSTEE 1.0 X 0 0 0 JUANITA VILLAFUERTE (FEB 2017) POLICY COUNCIL & TRUSTEE 1.0 X 0 0 0 KEVIN MARTIN (DEC 2016) TRUSTEE 1.0 X 0 0 0 FRAN GALLATI PRESIDENT\CEO 40.0 1.0 X 300502 0 50792 MICHAEL CASSIDY VICE PRESIDENT\COO 40.0 X 180271 0 26399 CHERI MEZZAPELLE VICE PRESIDENT\CFO 40.0 1.0 X 169576 0 14802 KELLEY MALTAIS VICE PRESIDENT - HR 40.0 1.0 X 148393 0 23216 HAEWON RHOW EXEC DIRECTOR - DOWNTOWN Y 40.0 X 143528 0 22738 PAMELA SHAW EXEC DIRECTOR - EARLY CHILDHOOD 40.0 X 154887 0 24058 ANTHONY RODRIGUES FACILITIES DIRECTOR 40.0 X 130620 0 21573 PETER CHONG VICE PRESIDENT\PROPERTY 40.0 X 127201 0 21307 1354978 0 204885 12 false true true Charles Pankow Builders 1111 Broadway ste 200 Oakland CA 94607 Construction 2993553 YMCA OF THE EAST BAY 2330 BROADWAY OAKLAND CA 94612 CHILDCARE SERVICES 886652 Concar Industries LLC 1717 Solano Way Ste 31 Concord CA 94520 Janitorial Service 587892 CALIFORNIA YMCA YOUTH & GOVT 1792 TRIBUTE ROAD STE 480 SACRAMENTO CA 95815 YOUTH & GOV'T PROGRAM SVCS 553952 Big Break LLC (dba Chefables) PO BOX 288 SOUTH SAN FRANCISCO CA 94083 Program Services 261689 15 X 0 0 0 0 10809383 715263 8401 11524646 Healthy Living 813410 12906750 12906750 Youth Development 813410 6979295 6979295 Social Responsibility 813410 1009406 1009406 0 0 0 0 20895451 538169 538169 24690 24690 0 24690 24690 11056616 178625 10801718 55812 254898 122813 377711 377711 11101 6322 4779 4779 118801 22936 95865 95865 OTHER INCOME 813410 43151 43151 0 0 0 0 43151 33504462 20938602 0 1041214 X 0 0 780490 780490 13759224 12420284 1154437 184503 872219 779492 80016 12711 1672722 1548190 107137 17395 1446391 1308406 123095 14890 133786 19032 114754 0 47371 6162 41209 0 3833861 3488142 329913 15806 260032 187095 47666 25271 54910 36475 17848 587 174409 155333 18694 382 2496293 2333525 162768 0 448312 421103 26589 620 545252 499973 43513 1766 110130 106806 3324 0 349633 0 349633 0 1848993 1569255 279738 0 210440 172520 37920 0 SUPPLIES 1697967 1680291 17070 606 EQ. RENTAL & MAINTAIN. 716971 539086 177289 596 MEMBERSHIP DUES 35497 5867 29630 BAD DEBT EXPENSE 36260 37190 0 -930 6902167 6862349 39818 0 38433330 34176576 3982551 274203 1734863 1576705 898008 1864683 109388 315715 0 0 0 6825000 0 16200 16200 397556 214687 55131030 19842340 25479812 35288690 29036896 29566909 941251 957224 0 0 0 65438974 69800813 3140108 3775413 592698 762542 8250000 7326784 0 0 0 0 474085 0 12456891 11864739 X 50536016 55808769 1536766 1218004 909301 909301 52982083 57936074 65438974 69800813 X -4928868 1620458 8262401 X false true X true true true X 6771509 7135199 8680695 9515730 11524646 43627779 18246835 19604796 20175209 21088000 21014252 100129092 0 0 0 25018344 26739995 28855904 30603730 32538898 143756871 40247 31163 151078 57773 34950 315211 0 0 0 0 0 0 40247 31163 151078 57773 34950 315211 143441660 419300 418779 490030 608011 562859 2498979 0 419300 418779 490030 608011 562859 2498979 0 65269 71715 73839 56378 54252 321453 25502913 27230489 29419773 31268119 33156009 146577303 0.9786 0.9795 0.0170 0.0161 X Schedule A, Part III, Line 12 Other Income 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; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7738084 43776 968020 398000 8351880 7682317 65625 -9858 0 7738084 8212188 10000 139213 679084 7682317 7040528 0 1171660 0 8212188 6096019 176315 768194 0 7040528 0.876 0.109 0.015 false false 2174917 2174917 47424594 16154502 31270092 4521670 3034479 1487191 1009849 653359 356490 35288690 Berkeley-Albany Teen Center Inc payable 0 0 X 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. X X X X false false false false false false false false false FRAN GALLATI PRESIDENT\CEO 300502 0 0 0 0 0 26500 0 24292 0 351294 0 0 0 MICHAEL CASSIDY VICE PRESIDENT\COO 180271 0 0 0 0 0 18062 0 8337 0 206670 0 0 0 CHERI MEZZAPELLE VICE PRESIDENT\CFO 169576 0 0 0 0 0 6465 0 8337 0 184378 0 0 0 KELLEY MALTAIS VICE PRESIDENT - HR 148393 0 0 0 0 0 14879 0 8337 0 171609 0 0 0 HAEWON RHOW EXEC DIRECTOR - DOWNTOWN Y 143528 0 0 0 0 0 14401 0 8337 0 166266 0 0 0 PAMELA SHAW EXEC DIRECTOR - EARLY CHILDHOOD 154887 0 0 0 0 0 15721 0 8337 0 178945 0 0 0 ANTHONY RODRIGUES FACILITIES DIRECTOR 130620 0 0 0 0 0 13236 0 8337 0 152193 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 2500000 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 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; BERKELEY-ALBANY YMCA TEEN CENTER INC 2330 BROADWAY OAKLAND CA 94612 271386743 SEE PART VII CA 501(c)(3) Type I YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE CENTRAL BAY AREA true false false false false false false false false false false true false false false false false false false true BERKELEY-ALBANY YMCA TEEN CENTER INC K 114201 CASH BERKELEY-ALBANY YMCA TEEN CENTER INC S 7752449 BOOK VALUE - Fixed assets BERKELEY-ALBANY TEEN CENTER INC S 509952 intercompany receivable - end of year value PRIMARY ACTIVITY (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.