BAYVIEW ASSOCIATION FOR YOUTH: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BAYVIEW ASSOCIATION FOR YOUTH (EIN 68-0600675)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-03
IRS object ID: 201400359349300100
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-03T21:43:15-08:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LAYLA COLLINS CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 884962	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	941884962	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	680600675	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE BAYVIEW ASSOCIATION FOR YOUTH	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BAYV	NameControl
Phone	4155509455	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1201 MENDELL ST	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94124	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DIANE GRAY	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	4155509455	Phone
Date Signed	2013-01-31	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LAYLA COLLINS CPA	Name
Phone	4156139332	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DIANE GRAY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1201 MENDELL ST	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94124	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	537521	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2005	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	College Preparatory Program	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	15	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	643213	ContributionsGrantsPriorYear
Contributions Grants Current Year	537521	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	643213	TotalRevenuePriorYear
Total Revenue Current Year	537521	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	195092	SalariesEtcPriorYear
Salaries Etc Current Year	209624	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	2975	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	1397	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2254	TotalFundrsngExpCurrentYear
Other Expense Prior Year	151568	OtherExpensePriorYear
Other Expenses Current Year	399355	OtherExpensesCurrentYear
Total Expenses Prior Year	349635	TotalExpensesPriorYear
Total Expenses Current Year	610376	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	293578	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-72855	RevenuesLessExpensesCY
Total Assets BOY	426715	TotalAssetsBOY
Total Assets EOY	352794	TotalAssetsEOY
Total Liabilities EOY	6946	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	426715	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	345848	NetAssetsOrFundBalancesEOY
Mission Description	College Preparatory Program-To inspire young men and young women to	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	88911	Expense
Grants	15674	Grants
Revenue	20800	Revenue
Description	THE PURPOSE OF THIS ORGANIZATION IS TO BE A COLLEGE PREPARATORY PROGRAM FOR MIDDLE AND HIGH SCHOOL STUDENTS. OUR MISSION IS TO ACTIVELY ENGAGE THESE STUDENTS TO SEEK THE OPPORTUNITY OF HIGHER LEVELS OF EDUCATION. THE PROGRAM IS DESIGNED TO INSPIRE YOUNG PEOPLE TO SET AND ACHIEVE ACADEMIC, SOCIAL AND ARTISTIC GOALS. THE BAYVIEW ASSOCIATION FOR YOUTH FOCUSES ON THE DEVELOPMENT OF THE WHOLE PERSON IN A SAFE AND SUPPORTIVE ENVIRONMENT. THE BAYVIEW ASSOCIATION FOR YOUTH DEFINES ITSELF AS A STUDENT, PARENT, AND COMMUNITY; ALL NEEDED TO SUCCEED.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	387039	Expense
Revenue	467319	Revenue
Description	TUTORING SERVICES ARE PROVIDED EVERY DAY AFTER SCHOOL STUDENTS ARE ALSO PROVIDED MEALS WHILE WORKING ON THEIR STUDIES	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	27659	Expense
Revenue	49402	Revenue
Description	STUDENTS ARE TAKEN ON A COLLEGE TOUR EACH YEAR TO OPEN THEIR MINDS TO THE POSSIBLITY OF ATTENDING A COLLEGE OR UNIVERSITY AFTER HIGH SCHOOL GRADUATION	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	503609	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	7	NumberFormsTransmittedWith1096
Number W2 G Included	15	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	15	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JACQUELINE COHEN DIANE GRAY	NamePerson
Telephone Number	4155509455	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1201 MENDELL ST	AddressLine1
City	SAN FRANCISCO	City
State	CA	State
ZIP Code	94124	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Individual Trustee Or DirectorIndividualTrusteeOrDirector
FRED FRANKLIN
President	10.00	X	0	0	0
ROSS RHODES
Vice- President	20.00	X	0	0	0
DIANE GRAY
Executive Director	40.00		22259	0	0	X
JAQUELINE COHEN
Founder/ Member	20.00		0	0	0	X
JARREL PHILLIPS
Board Member/ Trustee	0.00		0	0	0	X
CHRIS JACKSON
Board Member/ Trustee	0.00		0	0	0	X
DEENA ZACHARIN
Secretary/ Treasurer	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	22259	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	337034	GovernmentGrants
All Other Contributions	200487	AllOtherContributions
Total Contributions	537521	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	537521	TotalRevenueColumn

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	27165	Total
Program Services	27165	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	156091	Total
Program Services	153991	ProgramServices
Management And General	2100	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	26368	Total
Program Services	23374	ProgramServices
Management And General	2994	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1400	Total
Program Services	1400	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	1397	Total
Fundraising	1397	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1829	Total
Program Services	1829	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	27563	Total
Program Services	27353	ProgramServices
Management And General	142	ManagementAndGeneral
Fundraising	68	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	8961	Total
Program Services	0	ProgramServices
Management And General	8961	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1097	Total
Program Services	0	ProgramServices
Management And General	1097	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
College Tour/ Travel	28710	27659	1051	0
Professional Consultant/ Training	191455	182509	8946	0
Program Supplies	18840	14945	3322	573
Rounding	-2	-2	0	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	119502	Total
Program Services	43386	ProgramServices
Management And General	75900	ManagementAndGeneral
Fundraising	216	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	610376	Total
Program Services	503609	ProgramServices
Management And General	104513	ManagementAndGeneral
Fundraising	2254	Fundraising

Field	Value	IRS element (for citing)
Info In Schedule O Part X	X	InfoInScheduleOPartX

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	103954	BOY
EOY	10035	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	36432	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	325809	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	19482	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	322761	BOY
EOY	306327	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	426715	BOY
EOY	352794	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	1727	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
EOY	5219	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	6946	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	83200	BOY
EOY	333848	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	343515	BOY
EOY	12000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	426715	BOY
EOY	345848	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	426715	BOY
EOY	352794	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-72855	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	-8010	ReconcilationPriorAdjustment
Reconcilation Other Changes	-2	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	272462	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	397560	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	151707	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	643214	CurrentTaxYearMinus1Year
Current Tax Year	537521	CurrentTaxYear
Total	2002464	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	272462	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	397560	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	151707	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	643214	CurrentTaxYearMinus1Year
Current Tax Year	537521	CurrentTaxYear
Total	2002464	Total

Field	Value	IRS element (for citing)
Public Support Total170	2002464	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	2002464	TotalSupport
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
Public Support Pertcent Prior Year	1.00000	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	63106	InvestmentCostOrOtherBasis
Book Value	63106	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	252426	InvestmentCostOrOtherBasis
Depreciation	12675	Depreciation
Book Value	239751	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	7770	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	2507	OtherCostOrOtherBasis
Depreciation	6807	Depreciation
Book Value	3470	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	306327	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 19	POLICIES, FINANCIALS, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST..
Pt VI, Line 11b	THIS FORM 990 IS REVIEWED AND APPROVED BY THE FOUNDERS/ EXECUTIVE DIRECTORS.
Pt X	$-2.00 DUE TO ROUNDING
Form 990, Part IX, Line 24f	REGISTRATION FEES STAFF DEVELOPMENT MISC FUNDRAISING EVENTS TRAINING DONATIONS 59388. 15674. 43714. 0. SPECIAL EVENTS OTHER FISCAL SPONSOR- SF ALLIANCE OF BSU OTHER PROGRAM EXPENSES 59077. 26675. 32186. 216. PROGRAM SNACKS 1037. 1037.