BAYVIEW ASSOCIATION FOR YOUTH: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: BAYVIEW ASSOCIATION FOR YOUTH (EIN 68-0600675)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-03-11
IRS object ID: 201230719349300408
Schema version: 2010v3.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-03-11T18:06:36-07:00	Timestamp
Tax Period End Date	2011-06-30	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	2010-07-01	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	2012-02-15	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LAYLA COLLINS	Name

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	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	151706	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	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	8	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	397558	ContributionsGrantsPriorYear
Contributions Grants Current Year	151674	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	2	InvestmentIncomePriorYear
Investment Income Current Year	32	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	397560	TotalRevenuePriorYear
Total Revenue Current Year	151706	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	83168	SalariesEtcPriorYear
Salaries Etc Current Year	130840	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	683	TotalFundrsngExpCurrentYear
Other Expense Prior Year	178295	OtherExpensePriorYear
Other Expenses Current Year	157704	OtherExpensesCurrentYear
Total Expenses Prior Year	261463	TotalExpensesPriorYear
Total Expenses Current Year	288544	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	136097	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-136838	RevenuesLessExpensesCY
Total Assets BOY	269975	TotalAssetsBOY
Total Assets EOY	133137	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	269975	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	133137	NetAssetsOrFundBalancesEOY
Mission Description	This a College Preparatory Program for middle and high school	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	79149	Expense
Revenue	31513	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	158850	Expense
Revenue	107108	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	13116	Expense
Revenue	13116	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	251115	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	false	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	19	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	8	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	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	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	false	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
Secretary/ Treasurer/ Founder	30.00	X	7551	0	0
JAQUELINE COHEN
Founder/ Member	30.00	X	1781	0	0
BETTY WILLIAMS
Member	0.00		0	0	0	X
ELAINE REDUS
Member	0.00		0	0	0	X
PATRICIA EARBY
Member	5.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	9332	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	107108	GovernmentGrants
All Other Contributions	44566	AllOtherContributions
Total Contributions	151674	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	32	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	151706	TotalRevenueColumn
Related Or Exempt Function Income	32	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	9551	Total
Program Services	9551	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	96723	Total
Program Services	96723	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	24566	Total
Program Services	24566	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4808	Total
Program Services	0	ProgramServices
Management And General	4808	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	589	Total
Program Services	0	ProgramServices
Management And General	589	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3538	Total
Program Services	0	ProgramServices
Management And General	3538	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	22580	Total
Program Services	8100	ProgramServices
Management And General	14480	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	351	Total
Program Services	0	ProgramServices
Management And General	351	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7503	Total
Program Services	0	ProgramServices
Management And General	7503	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
College Tour/ Travel	13116	13116	0
Program/ Curriculum Consultant	18242	18242	0
Program Supplies	15896	14753	1143
Bank Fees	2708	0	2708
Special Events	63852	63852	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	4521	Total
Program Services	2212	ProgramServices
Management And General	1626	ManagementAndGeneral
Fundraising	683	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	288544	Total
Program Services	251115	ProgramServices
Management And General	36746	ManagementAndGeneral
Fundraising	683	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	269975	BOY
EOY	133137	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	269975	BOY
EOY	133137	EOY

Total Liabilities TotalLiabilities

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

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5006	BOY
EOY	11965	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	264969	BOY
EOY	121172	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	269975	BOY
EOY	133137	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	269975	BOY
EOY	133137	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-136838	ReconcilationRevenueExpenses
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	15514	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	264162	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	272462	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	397560	CurrentTaxYearMinus1Year
Current Tax Year	151707	CurrentTaxYear
Total	1101405	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	15514	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	264162	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	272462	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	397560	CurrentTaxYearMinus1Year
Current Tax Year	151707	CurrentTaxYear
Total	1101405	Total

Field	Value	IRS element (for citing)
Public Support Total170	1101405	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	1101405	TotalSupport
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
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 O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-C, Line 19	POLICIES, FINANCIALS, AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST..
Pt VI-B, Line 11a	THIS FORM 990 IS REVIEWED AND APPROVED BY THE FOUNDER/ EXECUTIVE DIRECTORS.
	N/A
	N/A
	N/A
Form 990, Part IX, Line 24f	REGISTRATION FEES 10. 10. STAFF DEVELOPMENT 121. 0. 121. 0. MISC 1983. 788. 1195. 0. FUNDRAISING EVENTS 683. 683. TRAINING 300. 300. 0. DONATIONS 1424. 1424. 0. 0.