2017-03-07T19:00:09-06:00 2016-06-30 946214841 Armanino LLP 12657 Alcosta Blvd Suite 500 San Ramon CA 945834600 990 2015-07-01 941156317 Young Men's Christian Association of the East Bay YOUN 5104518039 2330 Broadway Oakland CA 94612 DON LAU INTERIM PRESIDENT/CEO 2017-03-07 true Katy Brown P00650274 9257902600 2015 2021-01-29 14:40:06Z Don Lau 2330 Broadway Oakland CA 94612 35780245 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. 14 13 1244 586 0 0 15148349 15870938 14842645 15440566 816420 437286 121048 1243696 30928462 32992486 1317455 1227883 0 20640754 21275000 0 278587 9845333 11589535 31803542 34092418 -875080 -1099932 30810057 29200388 10780959 10493832 20029098 18706556 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 false 17099504 491153 8547485 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. 8322982 730590 4160387 HEALTHY LIVING - HEALTH AND WELLNESS - The YMCA healthy lifestyles commitment underlies all YMCA programming and emphasizes the principles of healthy spirit, 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. 5466838 6140 2732694 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. 30889324 true true false false false false false false false true true true false false true 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 false false false false false false false false false false true 59 0 true 1244 true false false false false false false false false false false X 14 13 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 Robert A Wilkins President / CEO 40.0 0.0 X X 246300 0 34956 Scott Stafford Board Chair 1.0 0.0 X X 0 0 0 Doug Park Treasurer 1.0 0.0 X X 0 0 0 Jose Corona Secretary 1.0 0.0 X X 0 0 0 Aimee Allison Director 1.0 0.0 X 0 0 0 John Escobar Director 1.0 0.0 X 0 0 0 Jerry Fleming Director 1.0 0.0 X 0 0 0 Seth Hamalian Director 1.0 0.0 X 0 0 0 Brenda Jemmott Director 1.0 0.0 X 0 0 0 Amal Johnson Director 1.0 0.0 X 0 0 0 Jesse Nelson Director 1.0 0.0 X 0 0 0 Ruth Stroup Director 1.0 0.0 X 0 0 0 Mike Taquino Director 1.0 0.0 X 0 0 0 Amy Tharpe Director 1.0 0.0 X 0 0 0 Don Lau Executive VP, Regional Executive Director 40.0 0.0 X 183492 0 28775 David Johnson Senior VP, Human Resources & Risk Management 40.0 0.0 X 162864 0 26300 Kathleen Gushoney Vice President, Regional Executive Director 40.0 0.0 X 151625 0 24951 Kelly Dulka Vice President, Regional Executive Director 40.0 0.0 X 156660 0 25555 900941 0 140537 5 false true true ACCO Engineered Systems 1133 Aladdin Ave San Leandro CA 94577 Engineering and Boilers 461449 US Foods 300 Lawrence Drive Livermore CA 94551 Food Services 330134 Merchants Building Maint 852 66th Avenue Oakland CA 94621 Janitorial Services 203315 The Swenson Group 207 Boeing Ct Livermore CA 94551 IT Services 192748 Mobile Modular Mgmt Corp 5700 Las Positas Road Livermore CA 94551 Portable Buildings 113088 8 X 0 0 61037 0 13063056 2746845 15870938 Youth Development 713940 8547485 8547485 Healthy Living 713940 4160387 4160387 Social Responsibility 713940 2732694 2732694 0 0 0 0 15440566 307514 307514 1752802 761165 991637 0 991637 991637 2046277 1916505 129772 0 129772 129772 209162 61037 105211 103951 103951 13549 4878 8671 8671 OTHER INCOME 900099 71757 71757 Locker & Towel Rentals 900099 67680 67680 0 0 0 0 139437 32992486 15440566 0 1680982 1227883 1227883 0 0 422715 248901 131543 42271 15873257 14645669 1108924 118664 1155768 1051749 92461 11558 1626078 1464694 147929 13455 2197182 2139661 43063 14458 78347 45441 32122 784 84381 48941 34596 844 74455 74455 633000 228808 395120 9072 170856 152863 2445 15548 2560744 2433142 103564 24038 512385 297183 210078 5124 2648396 2557352 91044 0 299722 282066 16710 946 453891 334649 104812 14430 581314 485569 93518 2227 223868 149245 74623 0 2251296 2164320 86976 292390 263640 28750 EQUIPMENT RENTS/REPAIRS 564716 541833 22585 298 PROGRAM COSTS 96577 73354 23223 MEMBERSHIP DUES 40304 30695 4962 4647 MISCELLANEOUS 22893 21666 1004 223 0 0 0 0 34092418 30889324 2924507 278587 7894 8469 3677966 4012105 991504 622438 32801 327809 0 0 0 12577 12577 170704 319715 35220026 22169507 14649607 13050519 8806187 8373747 1794842 1849462 0 0 665975 623547 30810057 29200388 3150689 3399148 0 952134 799211 6669310 6294794 0 0 0 0 0 8826 679 10780959 10493832 11184162 10200653 1295519 956486 7549417 7549417 0 0 0 20029098 18706556 30810057 29200388 -1099932 -222610 0 0 0 0 X false true X true true true X 15767226 14418295 14511305 15148349 15870938 75716113 13420965 13660447 14850213 14842645 15440566 72214836 0 0 0 29188191 28078742 29361518 29990994 31311504 147930949 0 0 15000 10000 0 25000 0 0 0 0 0 0 0 0 15000 10000 0 25000 147905949 1700859 1806188 1849457 1960586 2060316 9377406 0 1700859 1806188 1849457 1960586 2060316 9377406 0 156213 94362 258716 251709 362148 1123148 31045263 29979292 31469691 32203289 33733968 158431503 0.9336 0.9357 0.0592 0.0583 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - FUNDRAISING, COLUMN A - 129808.0, COLUMN B - 0.0, COLUMN C - 216442.0, COLUMN D - 193380.0, COLUMN E - 209162.0, COLUMN F - 748792.0; DESCRIPTION - SALE OF INVENTORY, COLUMN A - 10757.0, COLUMN B - 14380.0, COLUMN C - 16215.0, COLUMN D - 14757.0, COLUMN E - 13549.0, COLUMN F - 69658.0; DESCRIPTION - OTHER INCOME, COLUMN A - 15648.0, COLUMN B - 79982.0, COLUMN C - 26059.0, COLUMN D - 43572.0, COLUMN E - 139437.0, COLUMN F - 304698.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8660459 100060 777155 7983364 8834907 73397 247845 8660459 8249734 0 1185173 0 600000 0 8834907 7753799 0 1095935 0 600000 0 8249734 8560893 0 -257094 0 550000 0 7753799 0.9456 0.0544 false false 3353607 3353607 31004728 21519314 9485414 747944 558150 189794 113747 92043 21704 13050519 ALTERNATIVE INVESTMENTS 777433 F REAL ESTATE MUTUAL FUNDS 1072029 F 1849462 Lease Obligations 679 679 X 33636252 -222610 0 -222610 33858862 -866376 -866376 32992486 34958794 0 0 34958794 -866376 -866376 34092418 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 $433,947 are restricted for investment in perpetuity as of June 30, 2016. 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. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association 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 Association 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 Association has evaluated its current tax positions and concluded that as of June 30, 2016, the Association 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 Expenses - -105211 Rental Expenses - -761165 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Fundraising Expenses - -105211 Rental Expenses - -761165 Tri-Valley Golf Tournament 270199 61037 209162 105211 0 0 270199 61037 209162 105211 105211 103951 true MEMBERSHIP & PROGRAM ASSISTANCE 5480 1227883 0 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 false false false false false false false false false Robert A Wilkins President / CEO 235000 0 0 0 11300 0 28200 0 6756 0 281256 0 0 0 Don Lau Executive VP, Regional Executive Director 183492 0 0 0 0 0 22019 0 6756 0 212267 0 0 0 David Johnson Senior VP, Human Resources & Risk Management 162864 0 0 0 0 0 19544 0 6756 0 189164 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 156660 0 0 0 0 0 18799 0 6756 0 182215 0 0 0 A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1309112J8 2006-06-01 9960000 TO REFINANCE 1996 BONDS false false false A 3350000 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 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 XII, Line 2c OVERSIGHT THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.