2024-04-19T12:19:11+00:00 2023-06-30 Aprio LLP 150 Post Street Suite 200 San Francisco CA 94108 990 2022-07-01 941156635 Young Men's Christian Association of the East Bay YOUN 5103187657 2111 Martin Luther King Jr Way Berkeley CA 94704 Cheri Mezzapelle Vice President CFO 5103187657 2024-04-19 true Cheri Mezzapelle 999009999 Tracy L Teale P00233621 4157774488 2023-01-14 2022 2023-04-26 12:10:37Z YMCA of the East Bay Fran Gallati 2111 Martin Luther King Jr Way Berkeley CA 94704 98330165 false X www.ymcaeastbay.org X 1909 CA TO SUPPORT SPIRITUAL, MENTAL, AND PHYSICAL GROWTH, TO BUILD COMMUNITY, AND TO SERVE. 29 29 1096 290 0 0 37118903 46589486 15411549 20186121 11787752 1945362 298960 485151 64617164 69206120 6700000 0 0 34145441 43926531 0 531880 18471116 25036514 59316557 68963045 5300607 243075 120314924 129808819 22914695 29760157 97400229 100048662 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 TO EMPOWER YOUTH, ADVANCE HEALTH AND STRENGTHEN COMMUNITIES. THE Y SERVES MORE THAN 89,000 PEOPLE EACH YEAR WITH PRIORITIES IN EARLY CHILDHOOD IMPACT, YOUTH DEVELOPMENT AND HEALTHY COMMUNITES. false false 52156221 0 13377622 Youth Development - All kids deserve the opportunity to discover who they are and what they can achieve and our Y is committed to nurturing the potential of every child and teen. Our wide array of programs help young people cultivate the values, skills and relationships that lead to positive behaviors, improved health and educational achievement. Early Childhood Impact - There is a massive opportunity gap between those with means and those without. The YMCA strives to eliminate that gap by providing high quality early learning, family support, education and training opportunities for parents to better support the children's success emotionally, socially, and cognitively. The Y offers Headstart, Early Headstart and state funded childcare and preschool programs, connections with medical and dental services, family support, goal setting and counseling for families servicing trauma influenced children. Youth Development - The Y provides the opportunity to youth to improve academic success, social and emotional development and health through after school programs, summer and resident camps and core Y programs such as youth sports and swimming. These programs are designed to give all kids the opportunity to learn new skills, build confidence and socialize in a healthy environment. 10217328 0 6053962 Healthy Communities - The Y is focused on improving individual, family and community health by helping individuals incorporate exercise as a regular part of their lifestyle. The YMCA recognizes the societal barriers that make it challenging to achieve a healthy lifestyle and has designed programs to help people find their personal pathway to health in both individual and group settings. 1011018 0 754537 Social Responsibility - The Y recognizes that as an agent for change, we have a larger responsibility to the community. The Y develops programs in such a way that ensures everyone can participate and supports other efforts to improve the overall health of a community such as supporting safe routes to school, bike-able and walkable community and healthy food policies. For example, our Berkeley branch provides affordable residence facilities for those with limited financial resources, who can also benefit from the support of our programs. Additionally, programs and events are held throughout the year to foster community and celebrate our growing and diverse member base. 63384567 true true false false false false false true true true false false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 114 0 true 1096 true false false false false false false false false X 29 29 false false false false false false false true true false true true true true true true true true true false false CA X Cheri Mezzapelle 5103187657 2111 Martin Luther King Jr Way Berkeley CA 94704 Andy Williams Vice Chair & Trustee 1.0 X X 0 0 0 Craig Fendel Treasurer & Trustee 1.0 X X 0 0 0 Kai Carter Chair & Trustee 1.0 X X 0 0 0 Matthew Burrows Secretary & Trustee 1.0 X X 0 0 0 Allen Carr Trustee 1.0 X 0 0 0 Amelia Ott Trustee 1.0 X 0 0 0 Amy Briggs Trustee 1.0 X 0 0 0 Angela Anderson Trustee 1.0 X 0 0 0 Chaud Richards Trustee 1.0 X 0 0 0 Chris Shuttlesworth Trustee 1.0 X 0 0 0 Darrell Sooy Trustee 1.0 X 0 0 0 David Deutscher Trustee 1.0 X 0 0 0 Dewayne Walton Trustee 1.0 X 0 0 0 Eric Eisenberg Trustee 1.0 X 0 0 0 Jack Gardner Trustee 1.0 X 0 0 0 Janet Tam Trustee 1.0 X 0 0 0 Jesse Nelson Trustee 1.0 X 0 0 0 Juanita Tasby Trustee 1.0 X 0 0 0 Karina Rivera Trustee 1.0 X 0 0 0 Kenneth Kuchman Trustee 1.0 X 0 0 0 Leslie Schibsted Trustee 1.0 X 0 0 0 Mal Mead Trustee 1.0 X 0 0 0 Nailah Thompson Dr Trustee 1.0 X 0 0 0 Peggy McQuaid Trustee 1.0 X 0 0 0 Renee Herzfeld Trustee 1.0 X 0 0 0 Scott Stafford Trustee 1.0 X 0 0 0 Seth Hamalian Trustee 1.0 X 0 0 0 Suman Venkataswamy Trustee 1.0 X 0 0 0 Tom Ratcliff Trustee 1.0 X 0 0 0 Cheri Mezzapelle Vice President & CFO 40.0 X 220096 0 30796 Fran Gallati President & CEO 40.0 X 399600 0 72051 Mike Cassidy Vice President & COO 40.0 X 264313 0 37918 Hae Won Rhow Executive Director\VP 40.0 X 187613 0 30248 Kelley Maltais Vice President & CHRO 40.0 X 237728 0 35226 Manuel Nungaray Chief Development Officer 40.0 X 200356 0 10992 Melanie Mueller Executive Director 40.0 X 192660 0 30753 Michael Saenz Executive Director 40.0 X 166934 0 28180 1869300 0 276164 21 false true false Deacon Construction 7745 Greenback Ln Ste 250 Citrus Heights CA 95610 Construction 2056538 Kidango 44000 Old Warm Springs Blvd Fremont CA 94538 Childcare Services 1411256 Concar Industries LLC 226 Linus Pauling Dr Ste A Hercules CA 94547 Janitorial 471965 BUSD Early Childhood Education 1460 Eighth Street Berkeley CA 94710 Childcare Services 398879 Mario Navea 330 W Cypress Rd Oakley CA 94561 Construction 352236 20 0 0 0 0 45363455 1226031 46589486 Healthy Living 13377622 13377622 Youth Development 6053962 6053962 Social Responsibility 754537 754537 0 0 0 0 20186121 1628466 0 0 1628466 508422 0 0 0 508422 0 508422 0 0 508422 29412186 0 29095290 316896 0 316896 0 0 316896 5483 28755 -23271 0 0 -23271 0 0 0 0 0 69206120 20186121 0 2430513 0 0 2177049 614912 1344970 217167 32745719 31148486 1446367 150866 1887151 1734077 144598 8476 3502568 3291233 190878 20457 3614044 3399408 187040 27596 89644 431 89213 0 74000 22200 51800 0 4619520 3966360 650628 2532 126314 28800 97489 25 16477 6833 8739 905 372598 383594 -10996 0 6568312 6498010 70302 0 347570 334716 12584 270 728514 693069 34599 846 410962 410462 500 398667 0 398667 0 2976844 2932115 44729 0 578651 459801 118850 0 PROGRAM SUPPLIES 4740637 4603862 91040 45735 EQUIPMENT 2105837 2094737 10734 366 CREDIT CARD PROCESSING FEES 336638 328490 1041 7107 BAD DEBT EXPENSE 317703 307534 10169 0 227626 125437 52657 49532 68963045 63384567 5046598 531880 1981811 5299152 7405577 9234487 880992 337723 0 0 0 0 4350000 4350000 431005 683803 109445414 57492816 53741403 51952598 49887606 54996053 990574 986695 0 645956 1968308 120314924 129808819 5893801 8306505 2301708 5290223 5314487 5328956 595245 652562 0 0 0 0 8809454 8870200 0 1311711 22914695 29760157 87364693 90136930 10035536 9911732 97400229 100048662 120314924 129808819 243075 2405358 0 0 0 0 X false true X true true true X 27337826 32128740 41955090 44186002 56671965 202279623 40863808 30248961 6054685 8337686 10080370 95585510 0 0 0 68201634 62377701 48009775 52523688 66752335 297865133 48302 224655 45721 210785 212387 741850 0 0 0 0 0 0 48302 224655 45721 210785 212387 741850 297123283 2735747 2122047 1156861 1858920 2136891 10010466 0 2735747 2122047 1156861 1858920 2136891 10010466 0 4211 2024 77 0 0 6312 70941592 64501772 49166713 54382608 68889226 307881911 0.9651 0.9634 0.03 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 4211.0, COLUMN B - 2024.0, COLUMN C - 77.0, COLUMN D - , COLUMN E - , COLUMN F - 6312.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 15734260 0 1713223 0 950000 0 16497483 19061662 5000 -2382402 950000 15734260 16069931 0 3971731 980000 19061662 16673434 0 366497 970000 16069931 16497643 0 1049791 874000 16673434 0.484 0.508 0.008 false false 5110783 5097735 94838745 50929020 43909725 77178 77178 0 8330445 6473570 1856875 1088263 1088263 51952598 Lease Liability (ROU) - Current 586625 Lease Liability (ROU) - Noncurrent 725086 1311711 X Schedule D, Part IV, Line 2b Explanation of escrow agreement The Mountain District YMCA was incorporated under the laws of the State of California in 1957 to carry out YMCA work in the mountain counties of Northern California. In a prior year, the YMCA of the USA indicated that it was eliminating small YMCA organizations that did not meet certain size, professional staff, or other standards to be a YMCA organization. As a result, the Mountain District YMCA would likely have been eliminated. In order to remain in operations, an arrangement was entered into whereby the Mountain District YMCA would become a special purpose branch of the YMCA of the East Bay. Under the terms of the arrangement, the YMCA of the East Bay holds funds for the benefit of the Mountain District YMCA. As of June 30, 2020, the total fair value of the funds held by the YMCA of the East Bay for the benefit of the Mountain District YMCA amounted to $604,385 recognized as an asset with corresponding liability on the statement of financial position. 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. X X X false false false false false false false false false Fran Gallati President & CEO 399600 0 0 0 0 0 39000 0 33051 0 471651 0 0 0 Mike Cassidy Vice President & COO 264313 0 0 0 0 0 26431 0 11487 0 302231 0 0 0 Cheri Mezzapelle Vice President & CFO 220096 0 0 0 0 0 19309 0 11487 0 250892 0 0 0 Kelley Maltais Vice President & CHRO 237728 0 0 0 0 0 23773 0 11453 0 272954 0 0 0 Hae Won Rhow Executive Director\VP 187613 0 0 0 0 0 18761 0 11487 0 217861 0 0 0 Melanie Mueller Executive Director 192660 0 0 0 0 0 19266 0 11487 0 223413 0 0 0 Michael Saenz Executive Director 166934 0 0 0 0 0 16693 0 11487 0 195114 0 0 0 Manuel Nungaray Chief Development Officer 200356 0 0 0 0 0 0 0 10992 0 211348 0 0 0 A California Enterprise Development Authority 352273601 2014-11-03 10000000 Repayment of 2014 re-issue of Series 2008 Bonds issued for renovations at Downtown Berkeley Branch. false false false A 4500000 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 false false false A false 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, VICE PRESIDENT/CHRO 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: ; YMCA of the East Bay Support Foundation 2111 Martin Luther King Jr Way Berkeley CA 94704 873365962 To support the charitable and educational activities of the YMCA CA 501(c)(3) Type I Young Men's Christian Association of the East Bay true false false false false true false false false false false false false false false false false false false false YMCA of the East Bay Support Foundation D 400 FMV Schedule R, Part II, Column (a) PRIMARY ACTIVITY The YMCA of the East Bay Support Foundation was established under Internal Revenue Code Section 501(c)(3) to support the charitable and educational activities of the YMCA by providing support for the YMCA in the three focus areas of Youth Development, Healthy Communities and Social Responsibility.