2016-02-17T22:00:13-06:00 2015-06-30 946214841 Armanino LLP 12657 Alcosta Boulevard Suite 500 San Ramon CA 945834600 990 2014-07-01 941156635 Young Men's Christian Association of the Central Bay Area YOUN 5105494515 2111 Martin Luther King Jr Way Berkeley CA 94704 Cheri Mezzapelle Vice President / CFO 2016-02-16 true John Panetta P00365375 9257902600 2014 2016-08-17 19:52:53Z YMCA of the Central Bay Area Fran Gallati 2111 Martin Luther King Jr Way Berkeley CA 94704 39554272 false X www.YMCA-CBA.org X 1909 CA TO SUPPORT SPIRITUAL, MENTAL, AND PHYSICAL GROWTH, TO BUILD COMMUNITY, AND TO SERVE. 23 23 980 565 0 0 7135199 8680695 19431108 20175209 789952 1133919 229002 219363 27585261 30209186 0 0 0 0 15824393 16731730 0 0 151411 9634117 10667870 25458510 27399600 2126751 2809586 63472836 63780287 14533951 12568910 48938885 51211377 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 13362714 7189524 7569721 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. 8730734 0 11644117 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. 1056635 0 961371 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. 23150083 true true false false false false false false true true false false false true true false true false false false false false false true false false false false true true false false false false false false false false false false true false false false false true true true false false true 122 0 true 980 true false false false false false true true false false false false X 23 23 false false false false false false false true true false true true true true true true true true true true false CA X Cheri Mezzapelle 5105494522 2111 Martin Luther King Jr Way Berkeley CA 94704 ERIC EISENBERG Chair & Trustee 1.00 X X 0 0 0 CRAIG FENDEL Treasurer & Trustee 1.00 X X 0 0 0 ANGIE GARLING Secretary & Trustee 1.00 X X 0 0 0 SUSAN SHIELDS Vice Chair & Trustee 1.00 0.50 X X 0 0 0 JIM COLLIER Trustee 1.00 X 0 0 0 DAVID DEUTSCHER Trustee 1.00 X 0 0 0 MARY FRIEDMAN Trustee 1.00 X 0 0 0 JACK GARDNER Trustee 1.00 0.50 X 0 0 0 TIM HASSLER Trustee 1.00 0.50 X 0 0 0 JAN HESTER Trustee 1.00 X 0 0 0 TONY KALLINGAL Trustee 1.00 X 0 0 0 CHRISTY KAPLAN Trustee 1.00 X 0 0 0 KEN KUCHMAN Trustee 1.00 X 0 0 0 S CATHERINE MURIEL Trustee 1.00 X 0 0 0 TOM RATCLIFF Trustee 1.00 0.50 X 0 0 0 CHAUD RICHARDS Trustee 1.00 X 0 0 0 DARRELL SOOY Trustee 1.00 X 0 0 0 NANCY SPAETH Trustee 1.00 X 0 0 0 ERIC STERN Trustee 1.00 X 0 0 0 ANDY WILLIAMS Trustee 1.00 X 0 0 0 JAN BONO IDF BRANCH & TRUSTEE 1.00 X 0 0 0 MARJORIE COX DT BRANCH & TRUSTEE 1.00 X 0 0 0 ANDREA MULLARKEY ALBANY BRANCH & TRUSTEE 1.00 X 0 0 0 CORRINE THREEWITS POLICY COUNCIL & TRUSTEE 1.00 X 0 0 0 FRAN GALLATI PRESIDENT/CEO 40.00 0.50 X 270790 0 54398 MICHAEL CASSIDY VICE PRESIDENT/COO 40.00 X 178426 0 27012 CHERI MEZZAPELLE VICE PRESIDENT/CFO 40.00 0.50 X 62005 0 3311 KELLEY MALTAIS VICE PRESIDENT/HR 40.00 0.50 X 146539 0 16327 PETER CHONG VICE PRESIDENT/PROPERTY 40.00 X 122144 0 21778 PAMELA SHAW EXEC DIR. EARLY CHILDHOOD 40.00 X 130548 0 27928 HAEWON RHOW EXEC. DIR. DOWNTOWN BERKEL 40.00 X 135507 0 26740 ANTHONY RODRIGUEZ FACILITIES DIR. 40.00 X 122987 0 25632 1168946 0 203126 7 false true true Concar Industries LLC 1717 Solano Way Ste 31 Concord CA 94520 Janitorial Service 407758 Oliver & Company 1300 South 51st Street Richmond CA 94804 CONSTRUCTION 246644 California YMCA Youth & Gov't 2555 Third Street Ste 215 Sacramento CA 95818 Program Services 244480 BUSD Early Childhood Education 1939 Ward St Berkeley CA 94703 Child Care Services 234039 Armanino LLP 12657 Alcosta Blvd Ste 500 San Ramon CA 94583 Equipment Maintenance 210412 12 X 0 0 0 0 7189523 1491172 765200 8680695 Healthy Living 813410 11644117 11644117 Youth Development 813410 7569721 7569721 Social Responsibility 813410 961371 961371 0 0 0 0 20175209 470017 470017 0 0 0 0 20013 0 20013 0 20013 20013 9983130 9319228 663902 0 663902 663902 26937 7978 18959 18959 124432 17880 106552 106552 OTHER INCOME 900099 73839 73839 0 0 0 0 73839 30209186 20175209 0 1353282 0 0 0 0 0 0 595942 595942 12298793 11255731 980336 62726 758664 698566 54055 6043 1598833 1522509 76162 162 1479498 1357361 117183 4954 16453 16453 0 74875 74875 1883042 1414058 445274 23710 359417 128834 222711 7872 256596 196267 55159 5170 2309461 2144170 165291 278634 251164 25811 1659 493621 456006 34506 3109 112485 105537 6948 250806 0 250806 0 2028117 1430781 597336 197354 162926 34428 SUPPLIES 1460056 1427913 18722 13421 EQ. RENTAL & MAINTAIN. 739608 478578 259797 1233 MEMBERSHIP DUES 21242 4126 14016 3100 BAD DEBT EXPENSE 107071 76919 15296 14856 79032 38637 36999 3396 27399600 23150083 4098106 151411 7251778 1399915 377347 564806 855566 367504 0 0 6825000 6825000 16200 16200 404979 537214 42939443 17675764 23981888 25263679 22497064 27839220 999973 966749 0 263041 0 0 0 63472836 63780287 2077531 2524283 451976 581548 11500000 9000000 0 0 0 0 0 504444 463079 14533951 12568910 46470342 48787136 1569242 1514940 899301 909301 48938885 51211377 63472836 63780287 2809586 -537094 0 X false true X true true true X 8659805 7457796 6771509 7135199 8680695 38705004 16359482 16939551 18246835 19604796 20175209 91325873 25019287 24397347 25018344 26739995 28855904 130030877 26956 32481 40247 31163 151078 281925 0 0 0 0 0 0 26956 32481 40247 31163 151078 281925 129748952 321967 283950 419300 418779 490030 1934026 321967 283950 419300 418779 490030 1934026 77209 35683 65269 71715 73839 323715 25418463 24716980 25502913 27230489 29419773 132288618 0.9808 0.9807 0.0146 0.0154 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 77209.0, COLUMN B - 35683.0, COLUMN C - 65269.0, COLUMN D - 71715.0, COLUMN E - 73839.0, COLUMN F - 323715.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8212188 10000 139213 679084 7682317 7040528 0 1171660 0 8212188 6096019 176315 768194 0 7040528 5238867 863612 -6460 0 6096019 3641168 880467 717232 0 5238867 0.8284 0.1184 0.0532 false false 0 1674917 1674917 0 34042766 13051882 20990884 0 0 0 0 0 6925569 4623882 2301687 0 296191 0 296191 25263679 Intercompany Payable to Teen Center, Inc. 463079 463079 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 2011 are still open to audit for both federal and state purposes. Annual Celebration 13350 13350 6556 Teen Center Youth & Gov't 8081 8081 0 4 5506 5506 1422 26937 26937 7978 7978 18959 X X X X false false false false false false false false false FRAN GALLATI PRESIDENT/CEO 244587 0 24553 0 1650 0 27079 0 27319 0 325188 0 0 0 MICHAEL CASSIDY VICE PRESIDENT/COO 168426 0 10000 0 0 0 17873 0 9139 0 205438 0 0 0 KELLEY MALTAIS VICE PRESIDENT/HR 131539 0 15000 0 0 0 14694 0 1633 0 162866 0 0 0 PAMELA SHAW EXEC DIR. EARLY CHILDHOOD 130548 0 0 0 0 0 13197 0 14731 0 158476 0 0 0 HAEWON RHOW EXEC. DIR. DOWNTOWN BERKEL 135507 0 0 0 0 0 13575 0 13165 0 162247 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 0 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 Wells Fargo Bank 600.0 false false false A false X 1 765200 Opinions of experts 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Commercial: The organization is reporting one item received Schedule M, Part I, Line 16 Number of contributions or items contributed The organization is reporting one item received 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: ; BERKELEY-ALBANY YMCA TEEN CENTER INC 2111 MARTIN LUTHER KING JR WAY BERKELEY CA 94704 271386743 SEE PART VII CA 501(c)(3 Type I YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE CENTRAL BAY AREA true false false false true false false false false false false true false false false false false false false false Berkeley-Albany YMCA Teen Center Inc D 463079 Cash Berkeley-Albany YMCA Teen Center Inc K 114201 Cash 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.