2014-05-08T07:44:11-05:00 2013-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2012-07-01 222882549 CITY YEAR INC % EVELYN BARNES CITY 6179272373 287 COLUMBUS AVENUE Suite BOSTON MA 021165114 EVELYN BARNES 6179272373 2014-05-07 true 6179881000 2012 2015-11-30 17:44:51Z MICHAEL BROWN 287 COLUMBUS AVENUE BOSTON MA 021165114 116073813 false X www.cityyear.org X 1988 MA CITY YEAR UNITES YOUNG PEOPLE OF ALL BACKGROUNDS FOR A YEAR OF FULL- TIME SERVICE, GIVING THEM THE SKILLS AND OPPORTUNITIES TO CHANGE THE WORLD. SEE SCHEDULE O. 25 22 813 28057 0 0 91715090 114241805 0 0 402432 417510 -291393 -6220 91826129 114653095 23952663 32506655 0 0 40788096 50276961 0 347960 9044119 24227499 28160914 88968258 111292490 2857871 3360605 64222710 69588300 14313902 15207856 49908808 54380444 X CITY YEAR UNITES YOUNG PEOPLE OF ALL BACKGROUNDS FOR A YEAR OF FULL- TIME SERVICE, GIVING THEM THE SKILLS AND OPPORTUNITIES TO CHANGE THE WORLD. SEE SCHEDULE O. false false 43227649 499694 IN-SCHOOL SERVICE: IN FISCAL YEAR 2013, MORE THAN 93% OF CITY YEAR'S 2,068 FULL-TIME PARTICIPANTS SERVE ON DIVERSE TEAMS IN SCHOOLS. MOST OF THEIR 4,496,358 HOURS OF SERVICE IS AS TUTORS, MENTORS, AND ROLE MODELS HELPING CHILDREN IN HIGH-POVERTY SCHOOLS STAY IN SCHOOL AND ON TRACK TO GRADUATE. AS NEAR-PEERS, CORPS MEMBERS ARE UNIQUELY ABLE TO HELP IMPROVE STUDENT ATTENDANCE, BEHAVIOR, AND COURSEWORK - WHICH RESEARCH CONFIRMS ARE INDICATORS OF A STUDENT'S LIKELIHOOD OF GRADUATING FROM HIGH SCHOOL. SEE SCHEDULE O FOR CONTINUATION. 38724769 32006961 YOUTH CIVIC LEADERSHIP: THE SKILLS AND OPPORTUNITIES TO CITY YEAR CORPS MEMBERS RECEIVED DURING THE YEAR OF SERVICE HELP THE MORE THAN 18,000 ALUMNI BECOME LEADERS FOR LIFE WHO - AS ESTABLISHED BY THIRD PARTY RESEARCH - VOTE MORE, VOLUNTEER MORE, AND ARE MORE CIVICALLY ENGAGED THAN THEIR SIMILARLY-SITUATED PEERS WHO DO NOT DO A YEAR OF SERVICE. THEY SHARE THEIR PASSION FOR CIVIC ENGAGEMENT BY LEADING STUDENTS IN ACTIVITIES THAT HELP THE PARTICIPANTS GAIN A BETTER UNDERSTANDING OF CHALLENGES FACING THEIR COMMUNITIES AND HOW THEY CAN HELP ADDRESS THEM. SEE SCHEDULE O FOR CONTINUATION. 8105184 0 PHYSICAL SERVICE: ALL CITY YEAR LOCATIONS HOST LARGE-SCALE SERVICE EVENTS THROUGHOUT THE YEAR, LED BY CORPS AND STAFF. IN FISCAL YEAR 2013, 28,057 CITIZENS VOLUNTEERED IN PROJECTS INCLUDING PAINTING MURALS, REFURBISHING SCHOOLS, CREATING PLAY SPACES, PLANTING COMMUNITY GARDENS, AND REVITALIZING COMMUNITY CENTERS. A PHYSICAL SERVICE PROJECT COMPLETED BY A CITY YEAR LED TEAM CAN POWERFULLY TRANSFORM A SCHOOL ENVIRONMENT OR NEIGHBORHOOD, BOTH BY VISIBLY IMPROVING THE SPACE WITH THE IMMEDIATE RESULTS, AND ALSO BY INSPIRING PARTICIPANTS TO VOLUNTEER AGAIN. 90057602 true true false true false false false false false true true true false false false true true false false false true true false true true false false true true true true false false false false false false true false true false true false false false false false false false true 214 0 true 813 true false false false false false true true false false false false X 25 22 false false false false false false false true true false false true true true true true true true true false AL AK AR CA CO CT FL GA IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X X EVELYN BARNES 6179272373 287 COLUMBUS AVENUE BOSTON MA 021165114 KRISTEN ATWOOD 1.0 X 0 0 0 JOE BANNER 1.0 X 0 0 0 JOSH BEKENSTEIN 1.0 X 0 0 0 JESSICA L BLUME 1.0 X 0 0 0 JOHN BRIDGELAND 1.0 X 0 0 0 MICHELLE CAHILL 1.0 X 0 0 0 DAVID COHEN 1.0 X 0 0 0 MAYOR MANNY DIAZ 1.0 X 0 0 0 SANDY EDGERLY 1.0 X 0 0 0 DAVID EINHORN 1.0 X 0 0 0 ANDREW HAUPTMAN 1.0 X 0 0 0 ILENE JACOBS 2.0 X 0 0 0 ROSABETH MOSS KANTER 1.0 X 0 0 0 JONATHAN S LAVINE 1.0 X 0 0 0 ANDREA ENCARNACAO MARTIN 1.0 X 0 0 0 RICK MENELL 1.0 X 0 0 0 SUSAN NOKES 1.0 X 0 0 0 C GREGG PETERSMEYER 1.0 X 0 0 0 DENNY MARIE POST 1.0 X 0 0 0 JENNIFER EPLETT REILLY 1.0 X 0 0 0 SHIRLEY SAGAWA 1.0 X 0 0 0 JEFF SHAMES 1.0 X 0 0 0 MICHAEL J WARD 1.0 X 0 0 0 STEVE WOODSUM 2.0 X 0 0 0 MICHAEL BROWN 50.0 X X 349321 0 48905 JAMES BALFANZ 50.0 X 279632 0 39148 EVELYN BARNES 50.0 X 209454 0 29324 SEAN J HOLLERAN 50.0 X 206945 0 28972 ANNMAURA CONNOLLY 50.0 X 214849 0 30079 ITAI DINOUR 50.0 X 194799 0 27272 WELLES HATCH 50.0 X 183601 0 25704 STEPHANIE WU 50.0 X 182288 0 25520 1820889 0 254924 64 false true false ALLEN GERRISTEN 2 SEAPORT LANE BOSTON MA 02210 P.R. STRATEGIES 511595 WINTER WYMAN 75 FEDERAL STREET 720 BOSTON MA 02110 TEMPORARY STAFF 471609 PUBLIC CONSULTING GROUP 200 INTERNATIONAL DRIVE SUITE 201 PORTSMOUTH NH 03801 EDUCATION CONSULTING 428429 PREMIER TECHNICAL SERVICES 165C S RIVER ROAD BEDFORD NH 03110 TECH. CONSULTING 309630 ALLACCIARE 3 GLENN DRIVE MAYNARD MA 01754 TECH. CONSULTING 292515 15 242082 6978480 55286134 51735109 2778000 114241805 0 142199 0 0 142199 0 0 0 0 0 0 0 371531 0 96220 275311 0 275311 275311 691815 6978480 1324498 -632683 -632683 0 0 0 MISCELLANEOUS REVENUE 900099 626463 626463 626463 114653095 0 0 411290 499694 499694 31908461 31908461 98500 98500 0 955784 955784 66361 66361 37414858 27761620 3635498 6017740 710398 603870 44751 61777 5209581 4428376 328177 453028 5919979 5032246 372928 514805 0 5780 5780 213150 213150 519268 519268 347960 347960 0 6150926 3763359 2135804 251763 207291 177340 5751 24200 8321919 6161758 1753577 406584 1037775 691137 338059 8579 0 3818886 3440305 356985 21596 5462665 4726378 457057 279230 0 137038 92744 24115 20179 433438 180927 235079 17432 0 1852778 424526 1328274 99978 0 111292490 90057602 12190769 9044119 22632565 17418725 0 0 13312678 20064481 0 0 0 0 0 0 0 0 0 0 0 0 30784291 10659766 18567525 20124525 0 0 8920356 10846729 0 0 0 0 789586 1133840 64222710 69588300 6098902 7107856 0 0 0 0 8215000 8100000 0 0 0 0 0 0 0 0 0 0 14313902 15207856 X 29862796 33039672 14614359 15559119 5431653 5781653 49908808 54380444 64222710 69588300 X 3360605 712113 398918 X false true X true true true X 63515866 64776312 83788931 91715090 114241805 418038004 0 0 63515866 64776312 83788931 91715090 114241805 418038004 3563697 414474307 132696 158122 206260 97995 142199 737272 0 510734 792254 623411 927577 1318278 4172254 422947530 0.97997 0.98406 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 519268 519268 110773222 111292490 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 75781 375177 396451 519268 1366677 250000 250000 250000 250000 1000000 1500000 0 0 0 8920356 768280 1129623 0 371530 10446729 8936955 297375 20519 0 334493 8920356 7461093 369875 1390303 0 284316 0 8936955 5696640 497118 1267335 0 0 0 7461093 7370668 545000 -1882118 0 336910 0 5696640 0.45000 0.55000 false false 4884000 4884000 12655582 2015352 10640230 2275719 2012439 263280 9046884 5506068 3540816 1922106 1125907 796199 20124525 TIFF MULTI-ASSET FUND (MAF) 10446729 F LAND HELD FOR INVESTMENT 400000 10846729 0 0 X 117806940 712113 718316 398918 1829347 115977593 -1324498 -1324498 114653095 113335303 718315 1324498 2042813 111292490 111292490 ENDOWMENT FUNDS PART V, LINE 4 THE ENDOWMENT CONSISTS OF APPROXIMATELY 15 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING BOTH DONOR RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. SPENDING FROM ENDOWMENTS IS DONOR RESTRICTED TO VARIOUS PURPOSES. A MAJORITY OF THE FUNDS PROVIDE GENERAL SUPPORT FOR OPERATIONS IN SPECIFIC GEOGRAPHIC LOCATIONS. CITY YEAR HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR UP TO 4.5% OF ITS ENDOWMENTS FUNDS' AVERAGE FAIR VALUE OVER THE PRIOR EIGHT QUARTERS. THIS SPENDING POLICY IS EXPECTED TO ALLOW THE ENDOWMENT TO MAINTAIN ITS PURCHASING POWER BY GROWING AT A RATE EQUAL TO PLANNED PAYOUTS PLUS INFLATION. AN APPROPRIATION OF $371,530 WAS MADE THIS YEAR. ASC 740 FOOTNOTE PART X, LINE 2 THE ORGANIZATION GENERALLY DOES NOT PROVIDE FOR INCOME TAXES SINCE IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC 740, INCOME TAXES, PERMITS AN ENTITY TO RECOGNIZE THE BENEFIT AND REQUIRES ACCRUAL OF AN UNCERTAIN TAX POSITION ONLY WHEN THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IN THE EVENT OF EXAMINATION BY TAX AUTHORITIES. IN EVALUATION WHETHER A TAX POSITION HAS MET THE RECOGNITION THRESHOLD, THE ORGANIZATION MUST PRESUME THAT THE POSITION WILL BE EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. ASC 740 ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT, AND CLASSIFICATION OF INCOME TAX UNCERTAINTIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES. TAX POSITIONS DEEMED TO MEET THE "MORE LIKELY THAN NOT" THRESHOLD ARE RECORDED AS A TAX EXPENSE IN THE CURRENT YEAR. THERE WERE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2013 AND 2012. OTHER REVENUE IN FINANCIAL STATEMENTS NOT ON RETURN PART XI, LINE 2D UNREALIZED NET GAIN ON CHANGES IN FAIR VALUE OF INTEREST-RATE SWAPS $ 398,918 OTHER REVENUE ON RETURN NOT IN FINANCIAL STATEMENTS PART XI, LINE 4B RECLASS OF FUNDRAISING EXPENSE ($1,324,498) OTHER EXPENSES INCLUDED IN FINANCIAL STATEMENTS NOT ON RETURN PART XII, LINE 2D RECLASS OF FUNDRAISING EXPENSE $1,324,498 true Europe (Including Iceland and Greenland) 0 0 Program Services SUPPORT 48500 Sub-Saharan Africa 0 0 Program Services SUPPORT 50000 0 0 0 0 98500 98500 Europe (Including Iceland and Greenland) GEN. SUPPORT 48500 WIRE Sub-Saharan Africa GEN. SUPPORT 50000 WIRE 2 false false false false false false MONITORING THE USE OF GRANT FUNDS OUTSIDE OF THE U.S. PART I, LINE 2 CITY YEAR REQUIRES ANNUAL REPORTING ON ITS GRANT TO CITY YEAR SOUTH AFRICA AND CITY YEAR LONDON, BOTH OF WHICH ARE FOREIGN NON PROFIT ORGANIZATIONS. THE ORGANIZATIONS ARE REQUIRED TO SUBMIT ANNUAL PROGRESS REPORT, INCLUDING EXPENDITURES, PROJECT ACCOMPLISHMENTS, AND CHALLENGES NO LATER THAN 90 DAYS FOLLOWING THE END OF THE FISCAL YEAR. THE REPORT IS REVIEWED BY THE CHIEF STRATEGY OFFICER, THE CHIEF DEVELOPMENT OFFICER, AND THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER. PERIODIC FIELD INVESTIGATIONS ARE ALSO CONDUCTED AS APPROPRIATE. MANAGEMENT REPORTS ANNUALLY TO CITY YEAR, INC. BOARD OF TRUSTEES OR BOARD COMMITTEE ON THE AMOUNT OF ANY GRANTS MADE TO INTERNATIONAL AFFILIATIONS AND THE RESULTS OF THOSE PROGRAMS. BASIS OF ACCOUNTING PART I, LINE 3, COLUMN F THE BASIS OF ACCOUNTING ON THE FINANCIAL STATEMENTS IS ACCRUAL. X X X X X X true SILVER BIRCHES PASADENA CA 91105 650 S RAYMOND AVE PASADENA CA 91105 EVENT PRODUCTION false 1201303 86637 1114666 PJH ASSOCIATES INC CHICAGO IL 205 W WACKER DRIVE CHICAGO IL 60606 EVENT PLANNING true 511800 55644 456156 KARYN WILSON CHARLESTOWN MA 02129 47 HIGH ST CHARLESTOWN CHARLESTOWN MA 02129 FUNDRAISING STRATEGY false 0 55331 -55331 BARKER SCOTT CONSULTING WASHINGTO 1901 QUINCY ST NW WASHINGTON WA 20004 FUNDRAISING STRATEGY false 0 60524 -60524 ROBYN LEUTHE NORRIS LOS ANGELES CA 952 S CITRUS AVE LOS ANGELS CA 90036 EVENT PLANNING false 0 18975 -18975 THE PARTNERSHIP ADVISORY PAWLING N 17 RAVINE ROAD PAWLING NEW YORK NY 12564 FUNDRAISING STRATEGY false 0 18000 -18000 42 WEST LLC NEW YORK NY 10036 220 WEST 42ND ST NEW YORK NY 10036 PUBLIC RELATIONS false 0 17251 -17251 RAISING GREEN PRODUCTIONS COLUMBUS 135 E WHITTIER ST COLUMBUS OH 43216 FUNDRAISING CONSULTANT false 122177 12106 110071 BOUREE NORDIN SAN JOSE CA 95101 5887 MORAGA AVENUE SAN JOSE CA 95101 EVENT PLANNER false 262991 11976 251015 CAUSE CONSULTING GROUP NEWTON MA 0 52 SALISBURY ROAD NEWTON MA 02458 FUNDRAISING STRATEGY false 0 11516 -11516 2098271 347960 1750311 AL AK AZ AR CA CO CT FL GA IL KS KY ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI ANNUAL DINNER 1201303 1111303 90000 54376 148591 ANNUAL DINNER 693925 657525 36400 70673 129145 20 5775067 5209652 565415 736714 184999 7670295 6978480 691815 861763 462735 1324498 -632683 CUSTODY OR CONTROL OF CONTRIBUTIONS PART I, LINE 2B PJH & ASSOCIATES, INC. (PJH) RECEIVED THE CONTRIBUTIONS PAYMENTS VIA CHECKS AND FORWARDED TO HEADQUARTERS FOR PROCESSING. PJH DOES NOT HAVE ACCESS TO BANK INFORMATION OR IS ABLE TO PROCESS CONTRIBUTIONS. ALL CONTRIBUTIONS ARE PROCESSED AT HEADQUARTERS VIA GIFT PROCESSING TEAM. STATES REGISTERED PART I, LINE 3 THE STATES LISTED REQUIRE REGISTRATION OR LICENSING TO SOLICIT CONTRIBUTIONS. STATES NOT LISTED DO NOT REQUIRE REGISTRATION. FUNDRAISING ACTIVITIES PART II DISCLOSURE DURING THE FISCAL PERIOD, CITY YEAR WAS PROUD TO HOST 22 SEPARATE FUNDRAISING EVENTS TO BRING LEADERS OF OUR COMMUNITY AND OUR SUPPORTERS TOGETHER. THOSE EVENTS RESULTED IN $7,670,295 OF RECEIPTS. IN ACCORDANCE WITH INTERNAL REVENUE CODE (IRC) 6115, CITY YEAR MADE GOOD FAITH EFFORTS AND DETERMINED THE COSTS OF GOODS AND SERVICES PROVIDED IN CONNECTION WITH THESE EVENTS TO APPROXIMATE $691,815. THE DIFFERENCE, $6,978,480, REFLECTS THE GENEROSITY OF OUR DONORS. THE DIRECT COSTS, INCLUDING FACILITY RENTAL AND OTHER SIMILAR EXPENSES WERE $1,324,498. true THE JOHNS HOPKINS UNIVERSITY 3400 N CHARLES ST BALTIMORE MD 21218 521479934 501(C)(3) 499694 1 CORPS MEMBERS STIPENDS 2608 31908461 MONITOR THE USE OF GRANT FUNDS IN THE U.S. PART I, LINE 2 CITY YEAR, INC. ENTERED INTO A SUB AWARD WITH THE JOHNS HOPKINS UNIVERSITY TO PERFORM DIPLOMAS NOW INITIATIVE AT THREE SCHOOLS IN ACCORDANCE WITH AN AGREEMENT WITH MIAMI DADE COUNTY PUBLIC SCHOOLS. CITY YEAR'S DISBURSEMENTS TAKE THE FORM OF PROVIDING CORPS MEMBERS WITH A STIPEND RANGING FROM $564/BI-WEEKLY TO $766/BI-WEEKLY DURING THE PROGRAM YEAR. ON A LIMITED BASIS, CITY YEAR PROVIDES EDUCATIONAL AWARDS OF $5,550 TO CORPS MEMBERS. THIS AWARD IS FOR EDUCATIONAL AND RELATED EXPENSES AND PAYABLE DIRECTLY TO THE EDUCATIONAL INSTITUTIONS. THE POLICY FOR SELECTING CORPS MEMBERS IS BASED ON A COMBINATION OF WHAT THE INDIVIDUAL CAN BRING TO CITY YEAR AND WHAT CITY YEAR CAN GIVE TO THE INDIVIDUAL. CITY YEAR HAS BEEN SUCCESSFUL IN INVOLVING YOUNG PEOPLE FROM A BROAD RANGE OF RACIAL, SOCIO-ECONOMIC, RELIGIOUS AND EDUCATIONAL BACKGROUNDS AND IS COMMITTED TO RECRUITING AND RETAINING A DIVERSE CORPS. CITY YEAR MAINTAINS A NON-DISCRIMINATORY POLICY TOWARD ALL EMPLOYEES WITHOUT REGARD TO RACE, AGE, ETHNICITY, RELIGIOUS AFFILIATION OR SEXUAL PREFERENCE. X X X X false false false false false false false false false MICHAEL BROWN 278852 0 70469 0 0 0 10000 0 38905 0 398226 0 0 0 JAMES BALFANZ 223257 0 56375 0 0 0 10000 0 29148 0 318780 0 0 0 EVELYN BARNES 204329 0 5125 0 0 0 8492 0 20832 0 238778 0 0 0 SEAN J HOLLERAN 201820 0 5125 0 0 0 5835 0 23137 0 235917 0 0 0 ANNMAURA CONNOLLY 199724 0 15125 0 0 0 6952 0 23127 0 244928 0 0 0 ITAI DINOUR 178935 0 15864 0 0 0 2757 0 24515 0 222071 0 0 0 WELLES HATCH 178988 0 4613 0 0 0 655 0 25049 0 209305 0 0 0 STEPHANIE WU 177735 0 4553 0 0 0 5821 0 19699 0 207808 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2013-05-07 8100000 REFUND SERIES 2006 false false false A 0 0 8100000 0 0 0 114718 0 0 0 7985282 0 2013 true false true true A false false false false 0.00000 0.00000 0.00000 false false 0.00000 false true A false false true false true false 0 false 0 false true A true DANIEL BEKENSTEIN FAMILY MEMBER OF TRUSTEE 12352 CORPS STIPEND LIVING ALLOWANCE ALEXANDRA LOVETT-WOODSUM FAMILY MEMBER OF TRUSTEE 28653 EMPLOYEE false EMILY BEKENSTEIN FAMILY MEMBER OF TRUSTEE 37708 EMPLOYEE false X 20 1037295 STOCK EXCHANGE QUOTE X 1 400000 APPRAISAL X 305 29450 RETAIL VALUE X TRAVEL AND TRANSPORTATION 6 712599 RETAIL VALUE X EQUIPMENT/MAINTENANCE 2 191248 FMV X MATERIALS 25 2523 FMV X UNIFORM PARTS 1 404885 RETAIL VALUE 1 true true false NUMBER OF CONTRIBUTIONS PART I, COLUMN (B) AMOUNTS IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED. CONTRIBUTION PART I, LINE 30A IN FY13, CITY YEAR RECEIVED A CONTRIBUTION OF REAL ESTATE FROM A THIRD PARTY. IN CONJUNCTION WITH THIS TRANSACTION, CITY YEAR AGREED NOT TO SELL THE PROPERTY WITHIN THREE YEARS OF RECEIPT FOR LESS THAN $1,000,000. THE TRANSACTION WAS REVIEWED IN DEPTH BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART I, LINE 1 AND PART III, LINE 1 ORGANZATION MISSION CONTINUED: AS TUTORS, MENTORS AND ROLE MODELS, THESE DIVERSE YOUNG LEADERS HELP CHILDREN STAY IN SCHOOL AND ON TRACK, AND TRANSFORM SCHOOLS AND COMMUNITIES ACROSS THE UNITED STATES. FORM 990, PART III PROGRAM SERVICE ACCOMPLISHMENTS 4A & 4B 4A - IN-SCHOOL SERVICE (CONTINUED): IN EACH OF CITY YEAR'S 246 PARTNER SCHOOLS, THE TEAM PROVIDES ACADEMIC SUPPORT, ATTENDANCE MONITORING AND INCENTIVES, POSITIVE BEHAVIOR SUPPORT, AFTER-SCHOOL PROGRAMMING AND EVENTS (SUCH AS ASSEMBLIES AND CELEBRATIONS) THAT IMPROVE THE OVERALL SCHOOL ENVIRONMENT. THE SERVICE MODEL HELPS THE CORPS MEMBERS HAVE AN IMPACT BEYOND THE 29,717 REACHED DIRECTLY THROUGH ONE-ON-ONE AND SMALL GROUP INSTRUCTION. CORPS MEMBERS CHANGE THE ENVIRONMENT OF A SCHOOL BY IMMEDIATELY CHANGING THE RATIO OF STUDENTS TO RESPONSIBLE, CARING ADULTS. IN ADDITION TO THE IN-SCHOOL SERVICES, 7,267 STUDENTS WERE PROVIDED WITH AFTER-SCHOOL AND SCHOOL VACATION PROGRAMS. 4B - YOUTH CIVIC LEADERSHIP (CONTINUED): CITY YEAR WAS FOUNDED ON THE BELIEF THAT A YEAR OF NATIONAL SERVICE COULD SERVE AS A CIVIC RITE OF PASSAGE-A UNIQUELY TRANSFORMATIONAL LIFE EXPERIENCE THAT, WHILE HELPING TO TRANSFORM COMMUNITIES IN NEED, COULD BEND THE TRAJECTORY OF AN IDEALISTIC YOUNG PERSON'S LIFE TOWARDS A LIFETIME OF ACTIVE CITIZENSHIP AND CIVIC LEADERSHIP. THESE PRINCIPLES GUIDE THE "IDEALIST'S JOURNEY," A FULL CURRICULUM THAT ALL CORPS MEMBERS EXPERIENCE AS PART OF THEIR OWN DEVELOPMENT AS LEADERS. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN INFORMATION IS GATHERED BY THE FINANCE OFFICE AND USED TO POPULATE THE FORM 990, IN CONJUNCTION WITH KPMG, LLP, INDEPENDENT TAX CONSULTANT. ONCE COMPLETED, THE DRAFT FORM IS FORWARDED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES IN ADVANCE OF A SPECIFIED MEETING. AFTER THE AUDIT COMMITTEE MEMBERS COMPLETE THEIR REVIEW AND APPROVAL OF THE FORM, IT IS SENT TO THE ENTIRE GOVERNING COMMITTEE FOR THEIR REVIEW AND COMMENT PRIOR TO THE FILING OF THE FORM. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES SHALL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING IN WHICH SUCH TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND A TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OR COMMITTEE TO RESOLVE THE QUESTIONS. ANNUALLY, TRUSTEES ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENTS ASSURING THAT THEY HAVE NO CONFLICT OF INTEREST. COMPENSATION POLICY FORM 990, PART VI, SECTION B, LINE 15B CITY YEAR STRIVES TO BE THE EMPLOYER OF CHOICE FOR HIGHLY TALENTED PROFESSIONALS SEEKING A POSITION WITH MISSION-DRIVEN, ENTREPRENEURIAL NON-PROFITS. OUR GOAL IS TO ATTRACT, DEVELOP AND RETAIN HIGH-PERFORMING TALENT FROM DIVERSE BACKGROUNDS AND INDUSTRY SECTORS. CITY YEAR REWARDS EMPLOYEES FOR THEIR INDIVIDUAL JOB PERFORMANCE AND CONTRIBUTIONS TO THE ORGANIZATION, AND CULTIVATES AND PROMOTES AN INCLUSIVE WORK ENVIRONMENT. CITY YEAR TARGETS COMPENSATION ABOVE THE MARKET AVERAGE TO REFLECT CITY YEAR'S GREATER EMPHASIS ON PERFORMANCE, LEADERSHIP AND ENTREPRENEURSHIP, AND TO ENABLE CITY YEAR TO ATTRACT AND RETAIN HIGH-PERFORMING TALENT FROM DIVERSE BACKGROUNDS AND INDUSTRY SECTORS. CITY YEAR COMPARES ITSELF TO BOTH NON-PROFIT AND PRIVATE SECTOR ORGANIZATIONS OF SIMILAR SIZE. IN ADDITION TO SIZE, CONSIDERATION IS GIVEN TO OTHER ORGANIZATIONS' STRUCTURES, AS WELL AS TO ANYTHING ABOUT A PARTICULAR POSITION THAT MAY BE UNIQUE TO CITY YEAR. AS AN EXAMPLE, IN BENCHMARKING THE EXECUTIVE DIRECTOR POSITION, CITY YEAR DISTINGUISHES BETWEEN ORGANIZATIONS HAVING A SIMILAR STRUCTURE (MULTIPLE LOCATIONS WITH CENTRALIZED FUNCTIONS SUCH AS FINANCE AND HR) AND THOSE THAT HAVE AN EXECUTIVE DIRECTOR THAT OVERSEES A STANDALONE ORGANIZATION. THE PURPOSE OF THE COMPENSATION POLICY IS TO ESTABLISH CONSISTENT, SUSTAINABLE, COMPETITIVE, EQUITABLE, AND TRANSPARENT PAY PRACTICES, ALIGNED WITH CITY YEAR'S ORGANIZATIONAL STRATEGY AND COMPENSATION PHILOSOPHY, ACROSS ALL DEPARTMENTS AND DIVISIONS OF CITY YEAR, INC. THE HUMAN POTENTIAL DEPARTMENT IS RESPONSIBLE FOR UPDATING AND MANAGING ENFORCEMENT OF THIS POLICY. PROCEDURE FOR SETTING MARKET REFERENCE POINTS THE HUMAN POTENTIAL DEPARTMENT BENCHMARKS CURRENT MARKET REFERENCE POINTS USING MARKET DATA FOR REPRESENTATIVE POSITIONS FROM ORGANIZATIONS AS DESCRIBED ABOVE, AND REVISES THE MARKET REFERENCE POINT FOR EACH GROUP AS NEEDED. MARKET REFERENCE POINTS FOR THE CHIEF EXECUTIVE OFFICER AND THE CEO'S DIRECT REPORTS (TYPICALLY, BUT NOT LIMITED TO, THE PRESIDENT, CHIEF FINANCIAL OFFICER AND CHIEF EXTERNAL AFFAIRS OFFICER) MUST BE APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. PROCEDURE FOR SALARY INCREASES CHIEF EXECUTIVE OFFICER - ALL INCREASES ARE DETERMINED AND APPROVED IN ADVANCE BY CITY YEAR'S EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES WHO ARE INDEPENDENT OF MANAGEMENT AND FREE OF ANY CONFLICTS OF INTEREST THAT WOULD INTERFERE WITH THEIR EXERCISE OF INDEPENDENT JUDGMENT AND COMMUNICATED TO HUMAN POTENTIAL FOR PROCESSING. CEO DIRECT REPORTS - ALL INCREASES ARE PROPOSED BY THE CEO, MUST BE APPROVED BY THE CHAIR AND VICE CHAIR, IF ANY, OF THE BOARD OF TRUSTEES, AND COMMUNICATED TO HUMAN POTENTIAL FOR PROCESSING. SENIOR LEADERSHIP TEAM - ALL INCREASES ARE PROPOSED BY THE CEO'S DIRECT REPORTS, MUST BE APPROVED BY THE CEO, WITH INPUT FROM THE CHAIR AND VICE CHAIR, IF ANY, OF THE BOARD OF TRUSTEES, AND COMMUNICATED TO HUMAN POTENTIAL FOR PROCESSING. EXECUTIVE DIRECTORS, VICE PRESIDENTS, AND ANY STAFF MEMBER WITH A BASE SALARY >$100K - ALL INCREASES ARE PROPOSED BY THE EMPLOYEE'S MANAGER TO HUMAN POTENTIAL, MUST BE APPROVED BY THE PRESIDENT AND CEO, AND COMMUNICATED TO HUMAN POTENTIAL FOR PROCESSING. PUBLIC DISCLOSURE POLICY FORM 990, PART VI, SECTION C, LINE 19 CITY YEAR'S FORM 990 AND FINANCIAL STATEMENTS (AUDITED ANNUALLY) ARE MADE AVAILABLE TO THE GENERAL PUBLIC THROUGH THE ORGANIZATION'S WEBSITE, ON REQUEST, AND AVAILABLE FOR INSPECTION AT HEADQUARTER OFFICES. CITY YEAR MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG. RELATED PARTIES AND AFFILIATIONS CITY YEAR IS ONE OF SEVEN MEMBERS OF CITY YEAR SOUTH AFRICA CITIZEN SERVICE ORGANIZATION, A SEPARATE LEGAL ENTITY WHICH IS INCORPORATED UNDER SOUTH AFRICAN CHARITABLE ORGANIZATION LAWS. ONE INDIVIDUAL MEMBER OF CITY YEAR SOUTH AFRICA IS ALSO A TRUSTEE OF CITY YEAR. CITY YEAR DOES NOT CONTROL AND HAS NO OBLIGATION TO SUPPORT OR BE A BENEFICIARY OF THE NET ASSETS OF CITY YEAR SOUTH AFRICA. AS SUCH, THE FINANCIAL RECORDS OF CITY YEAR SOUTH AFRICA ARE NOT CONSOLIDATED HERE WITHIN. CITY YEAR HAS AN AFFILIATION AGREEMENT WITH CITY YOUTH LIMITED, AN ORGANIZATION INCORPORATED AS A COMPANY LIMITED BY GUARANTEE UNDER THE ENGLISH CHARITY ACT. THE AFFILIATION AGREEMENT PROVIDES FOR, AMONG OTHER THINGS, A GOVERNANCE STRUCTURE THAT ESTABLISHES THE PROGRAM AS A FULLY INDEPENDENT UK CHARITY, WITH CITY YEAR ENTITLED TO APPOINT TWO PERSONS TO THE BOARD OF DIRECTORS. CITY YOUTH LIMITED IS, AND SHALL AT ALL TIMES, REMAIN FINANCIALLY INDEPENDENT FROM CITY YEAR. CITY YEAR DOES NOT CONTROL AND DOES NOT HAVE ANY FINANCIAL OBLIGATION, RESPONSIBILITY OR LIABILITY TO CITY YOUTH LIMITED. AS SUCH, THE FINANCIAL RECORDS OF CITY YOUTH LIMITED ARE NOT CONSOLIDATED HERE WITHIN. OTHER CHANGES IN NET ASSETS PART XI, LINE 9 UNREALIZED NET GAIN ON CHANGES IN FAIR VALUE OF INTEREST-RATE SWAPS $ 398,918