2016-05-09T18:00:25-05:00 2015-06-30 946214841 Armanino LLP 12657 Alcosta Blvd Suite 500 San Ramon CA 945834600 990 2014-07-01 941156317 Young Men's Christian Association of the East Bay YOUN 5104518039 2330 Broadway Oakland CA 94612 ROBERT A WILKINS PRESIDENT/CEO 2016-05-09 true John Panetta P00365375 9257902600 2014 2016-08-17 19:52:53Z ROBERT A WILKINS 2330 Broadway Oakland CA 94612 34421045 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 1211 610 0 0 14511305 15148349 14850213 14842645 616962 816420 129357 121048 30107837 30928462 1283880 1317455 0 0 19757426 20640754 0 0 198838 9251265 9845333 30292571 31803542 -184734 -875080 33001922 31175747 11455352 11146649 21546570 20029098 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 16027151 526982 7463738 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. 7843331 783886 7378907 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. 5107425 6587 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. 28977907 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 68 0 1211 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 40.00 X X 233497 0 35429 JOSE CORONA DIRECTOR, SECRETARY 1.00 X X 0 0 0 SCOTT STAFFORD BOARD CHAIR 1.00 X X 0 0 0 AIMEE ALLISON DIRECTOR 1.00 X 0 0 0 JERRY FLEMING DIRECTOR 1.00 X 0 0 0 SETH HAMALIAN DIRECTOR 1.00 X 0 0 0 BRENDA JEMMOTT DIRECTOR 1.00 X 0 0 0 AMAL JOHNSON DIRECTOR 1.00 X 0 0 0 JESSE NELSON DIRECTOR 1.00 X 0 0 0 DOUGLAS PARK DIRECTOR 1.00 X 0 0 0 RUTH STROUP DIRECTOR 1.00 X 0 0 0 MIKE TAQUINO DIRECTOR 1.00 X 0 0 0 AMY THARPE DIRECTOR 1.00 X 0 0 0 Jerry Fleming DIRECTOR 1.00 X 0 0 0 JOHN ESCOBAR DIRECTOR 1.00 X 0 0 0 DONALD LAU EXECUTIVE VICE PRESIDENT 40.00 X 174934 0 28401 KELLY DULKA EXECUTIVE VICE PRESIDENT 40.00 X 156600 0 26201 KATHLEEN GUSHONEY EXECUTIVE VICE PRESIDENT 40.00 X 151625 0 25604 DAVID JOHNSON EXECUTIVE VICE PRESIDENT 40.00 X 162864 0 26953 879520 0 142588 0 false true true US Foods PO Box 39000 San Francisco CA 94139 Food 310371 Conner Construction 40 Wurr Road Loma Mar CA 94021 Construction 283625 Armanino 12657 Alcosta Blvd Ste 500 San Ramon CA 94583 Consulting 185833 Merchants Building 40 Wurr Road Loma Mar CA 94021 Janitorial 180297 Swenson 207 Boeing Ct Livermore CA 94551 Copiers, Printers 145916 6 X 0 0 6163 0 12803450 2338736 15148349 Healthy Living 713940 7463738 7463738 Youth Development 713940 7378907 7378907 Social Responsibility 713940 0 0 0 0 0 0 14842645 342608 342608 1617978 1617978 0 0 0 0 2213831 3925 1743944 0 469887 3925 473812 473812 193380 6163 119781 73599 73599 14757 10880 3877 3877 OTHER INCOME 900099 43572 43572 0 0 0 0 43572 30928462 14842645 0 937468 1317455 1317455 0 0 425617 250352 132704 42561 15306452 14249959 977406 79087 1155659 1051650 92453 11556 1688952 1559980 112336 16636 2064074 2011521 41752 10801 75341 43698 30890 753 77195 77195 666526 354603 311923 0 208918 192478 1070 15370 2209866 2138314 64241 7311 431626 250343 176967 4316 1664056 1587236 76820 0 306656 292269 14066 321 459421 344384 110153 4884 507047 338102 168945 0 211666 141111 70555 0 2166165 2091893 74272 0 287088 254208 32880 0 EQUIPMENT RENTS/REPAIRS 394772 358549 36223 0 PROGRAM COSTS 121774 95571 22864 3339 MEMBERSHIP DUES 29484 29484 0 0 MISCELLANEOUS 27732 24747 1082 1903 0 0 0 0 31803542 28977907 2626797 198838 7357 7894 3922877 3678000 1284135 991504 569170 32801 0 0 0 0 0 12577 12577 236751 170704 34618302 19968695 15508578 14649607 9135790 8806187 1886054 1794842 0 0 0 438633 1031631 33001922 31175747 2447043 3150689 0 0 1524488 952134 7440000 7035000 0 0 0 0 0 0 0 43821 8826 11455352 11146649 X 12188315 11184162 1808838 1295519 7549417 7549417 0 0 0 0 0 0 21546570 20029098 33001922 31175747 -875080 -642392 0 X false true X true true true X 17730064 15767226 14418295 14511305 15148349 77575239 13235880 13561530 13674827 14866428 14857402 70196067 30965944 29328756 28093122 29377733 30005751 147771306 5000 30000 0 30180 0 65180 0 0 0 0 0 0 5000 30000 0 30180 0 65180 147706126 1865586 1700859 1806188 1849457 1960586 9182676 1865586 1700859 1806188 1849457 1960586 9182676 26785 15648 79982 26059 43572 192046 32858315 31045263 29979292 31253249 32009909 157146028 0.9399 0.9412 0.0584 0.0561 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 26785.0, COLUMN B - 15648.0, COLUMN C - 79982.0, COLUMN D - 26059.0, COLUMN E - 43572.0, COLUMN F - 192046.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 7232838 0 1478055 0 150000 0 8560893 0.0407 0.8717 0.0876 false false 0 3353607 3353607 0 30495799 19481841 11013958 0 0 0 0 0 665965 401463 264502 0 102931 85391 17540 14649607 ALTERNATIVE INVESTMENTS 819361 F REAL ESTATE MUTUAL FUNDS 975481 F 1794842 Lease Obligations 8826 8826 X 32019903 -642392 0 0 1737759 1095367 30924536 3926 3926 30928462 33537375 1733834 1733834 31803541 0 0 31803541 Schedule D, Part V, Line 4 Intended uses of endowment funds Permanently restricted net assets of $7,549,417 are restricted for investment in perpetuity as of June 30, 2015. 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 EXPLANATION: THE ASSOCIATION HAS EVALUATED ITS CURRENT TAX POSITION AND CONCLUDED THAT AS OF JUNE 30, 2015, THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Expense - 119781 Rent Expense - 1617978 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Asset Disposal - 3926 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expense - 119781 Rent Expense - 1617978 Asset Disposal - -3925 TRI-VALLEY GUIDES & PRI 199543 6163 193380 119781 0 0 199543 6163 193380 119781 119781 73599 true MEMBERSHIP & PROGRAM ASSISTANCE 5510 1317455 0 Schedule I, Part I, Line 2 Description Of Procedure 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. 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 233497 0 0 0 0 0 28020 0 7409 0 268926 0 0 0 DONALD LAU EXECUTIVE VICE PRESIDENT 174934 0 0 0 0 0 20992 0 7409 0 203335 0 0 0 KELLY DULKA EXECUTIVE VICE PRESIDENT 156600 0 0 0 0 0 18792 0 7409 0 182801 0 0 0 KATHLEEN GUSHONEY EXECUTIVE VICE PRESIDENT 151625 0 0 0 0 0 18195 0 7409 0 177229 0 0 0 DAVID JOHNSON EXECUTIVE VICE PRESIDENT 162864 0 0 0 0 0 19544 0 7409 0 189817 0 0 0 A CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 1309112J8 2006-06-01 9960000 TO REFINANCE 1996 BONDS false false false A 2925000 0 9960000 0 0 7019306 199200 0 161397 2580097 0 0 1990 true false true true A false false true false false 0.0 0.0 0.0 false false false A false false false false true false false false false false A false Form 990, Part VI, Line 11b Review of form 990 by governing body Explanation: The completed IRS Form 990 is sent to Board members for their review and acknowledgement prior to the President signing the return. They email their acknowledgements to the President. Form 990, Part VI, Line 12c Conflict of interest policy EXPLANATION: 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 EXPLANATION: 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 15b Process to establish compensation of other employees EXPLANATION: 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 EXPLANATION: 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.