2022-05-11T18:00:56-05:00 2021-06-30 910189318 MOSS ADMAS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2020-07-01 940997140 Young Mens Christian Association of San Francisco YOUN 4159579622 169 Steuart Street San Francisco CA 94105 Mittie S Grigsby CFO 2022-05-11 true Mittie S Grigsby 999009999 MICHAEL LUMSDEN P01262236 4159561500 2022-04-26 2020 2022-09-23 18:48:47Z X Jamie Bruning-Miles 169 Steuart Street San Francisco CA 94105 91145788 false X www.ymcasf.org X 1853 CA For more than 165 years, the Young Men's Christian Association ("YMCA") of San Francisco, through its 14 locations from Marin County to the Santa Cruz Mountains, has made accessible the support and opportunities that empower people and communities to learn, grow, and become healthy. With a focus on youth development, healthy living, and social responsibility, the YMCA nurtures the potential of every youth and teen, improves the nation's health and wellbeing, and provides opportunities to give back and support neighbors. At the YMCA of San Francisco, strengthening community is our cause. Every day, we work side by side with our neighbors to make sure that everyone, regardless of age, income or background, has the opportunity to improve their lives and their community. For an overview of our most impactful programs and services, please refer to Form 990, Part III, Lines 4a - 4d. 30 30 2303 189 0 0 47260689 66737269 44742494 14108689 754507 872947 2256852 1676636 95014542 83395541 740767 989916 0 65699336 49172599 0 2782490 28559562 19729663 94999665 69892178 14877 13503363 89005369 120787309 32903669 46512459 56101700 74274850 We strengthen the foundations of community through youth development, health living, and social responsibility. false false 42482301 989915 1699854 Grants and Other Human Services - The YMCA of San Francisco believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical needs for more than 165 years. Through day camp, resident camp, outdoor education and environmental stewardship opportunities we address community needs and provide exciting and rewarding camping experiences and environmental outdoor education. All programs foster personal growth and an awareness of nature, and integrate our four core values of caring, honesty, respect and responsibility throughout our five proven principles of youth development. Camps provide a wholesome learning opportunity filled with fun and exercise, where youth build camaraderie and an appreciation of nature. Young adults with camping experience develop leadership and social skills by serving as counselors-in-training under the supervision of professional camp counselors. YMCA of San Francisco camps address critical needs of underserved populations in the bay area by providing healthy leadership experiences. 9379082 5703410 Child and 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's why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. The Y's early childhood development programs model and support the YMCA core values of caring, honesty, respect and responsibility. Our programs foster growth and cognitive development, help children develop moral and ethical behavior, self-esteem and leadership skills, and provide children with a safe, nurturing place to play and grow. Character development is an integral part of YMCA early childhood development programs and services and as a result, at a very early age, children and youth establish the foundation needed to grow into responsible members of their families and communities and ultimately our future leaders. YMCA licensed early childhood development sites serve more than 2,000 children and their families every year. 6818995 6705425 Health and Fitness Services - The Y 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 for people of all ages, incomes and abilities. The YMCA of San Francisco provides a wide range of wellness programs focused on helping individuals develop key character values. These programs include individual and group-exercise, youth sports, adult sports, rehabilitation, wellness education, aquatics and youth fitness. Each year, more than 60,000 men, women, seniors, youth and teens participate in our programs and services and enhance their health and well-being. Through the generosity of YMCA donors, financial assistance is available making programs accessible to all in the community. 58680378 true true false true false false false false true true false false true true true true false false false false false false false true false false true true true true false false false false false false false false false false true false false false false true true false false false true 178 0 true 2303 true false false false false false true true false false false false false false X 30 30 false false false false false false false true true false true true true true true true true true true true false CA X Mittie S Grigsby 4152816707 169 Steuart Street San Francisco CA 94105 CARYL B WELBORN SECRETARY 1.0 X X 0 0 0 JOHN WILLINGHAM CHAIR 1.0 X X 0 0 0 JON EBERLY VICE CHAIR 1.0 X X 0 0 0 ALICIA BECERRIL BOARD MEMBER 1.0 X 0 0 0 AMY PRICE BOARD MEMBER 1.0 X 0 0 0 ANNABEL CHANG BOARD MEMBER 1.0 X 0 0 0 CHRISTOPHER A PATZ BOARD MEMBER 1.0 X 0 0 0 DAVID KELLY BOARD MEMBER 1.0 X 0 0 0 ERIC PROSNITZ BOARD MEMBER 1.0 X 0 0 0 GARY TEAGUE BOARD MEMBER 1.0 X 0 0 0 GINA GREGORY-BURNS BOARD MEMBER 1.0 X 0 0 0 GLENN M FARRELL BOARD MEMBER 1.0 X 0 0 0 GREGORY EVANS BOARD MEMBER 1.0 X 0 0 0 JEREMY WELLAND BOARD MEMBER 1.0 X 0 0 0 JOHN BAKER BOARD MEMBER 1.0 X 0 0 0 JOHN G BERG BOARD MEMBER 1.0 X 0 0 0 JOSUE ESTRADA BOARD MEMBER 1.0 X 0 0 0 MARIANNA PISANO BOARD MEMBER 1.0 X 0 0 0 MARK BLEY BOARD MEMBER 1.0 X 0 0 0 MICHAEL ROBINSON BOARD MEMBER 1.0 X 0 0 0 MOLLIE RICHARDSON BOARD MEMBER 1.0 X 0 0 0 PETER M SUSKO BOARD MEMBER 1.0 X 0 0 0 RICHARD CHISHOLM BOARD MEMBER 1.0 X 0 0 0 RICHARD ROBINS BOARD MEMBER 1.0 X 0 0 0 SAMUEL LI BOARD MEMBER 1.0 X 0 0 0 SHELBY PASARELL TSAI BOARD MEMBER 1.0 X 0 0 0 STEPHEN HANKINS BOARD MEMBER 1.0 X 0 0 0 STEPHEN ROGERS BOARD MEMBER 1.0 X 0 0 0 THEODORA LEE BOARD MEMBER 1.0 X 0 0 0 THOMAS KEARNY BOARD MEMBER 1.0 X 0 0 0 Charles Collins PRESIDENT & CEO THROUGH 10/2020 50.0 X 452498 0 147006 JAMIE BRUNING-MILES EVP & COO / PRESIDENT & CEO START 10/2020 50.0 X 355012 0 41053 KATHY CHENG EVP & CFO / CAO THROUGH 04/2021 50.0 X 341546 0 40545 MITTIE GRIGSBY SVP & CFO START 04/2021 50.0 X 0 0 0 AMY SHPALL CHIEF ADVANCEMENT OFFICER 50.0 X 263052 0 11074 ANDREW VAMIS VP, HR & ORG EFFECTIVENESS 50.0 X 211282 0 39868 ERIN CLARK SVP, PROGRAMS AND OPERATIONS 50.0 X 189181 0 19951 JANE PACKER VP, MARKETING, COMMS, BRAND STRATEGY 50.0 X 181522 0 19609 LINDA GRIFFITH VP, RISK MANAGEMENT & LEGAL AFFAIRS 50.0 X 174471 0 18496 RACHEL DEL MONTE VP, MEMBER EXPERIENCE 50.0 X 164654 0 25884 TAKIJA GARDNER VP, SOCIAL SERVICES & GOVT RELATIONS 50.0 X 157778 0 25526 THOMAS MCCOMIC VP, REAL ESTATE, CAP ASSETS & FACILITIES 50.0 X 201148 0 20368 WESLEY CHIP RICH SVP, OPERATIONS 50.0 X 245394 0 15941 DAVID CHIN IT EXECUTIVE DIRECTOR 50.0 X 171430 0 18606 JENNIFER RIDER EXECUTIVE DIRECTOR OF PHILANTHROPY 50.0 X 145626 0 10257 JOSHUA LEONARD SR EXEC DIR - STONESTOWN FAMILY YMCA 50.0 X 150808 0 18115 MARIA REYES DIRECTOR OF FINANCE 50.0 X 155702 0 20856 MARISSA COWAN VP, CHILD & YOUTH DEVELOPMENT 50.0 X 146233 0 28836 3707337 0 521991 46 false true false A TO Z JANITORIAL SERVICES INC 290 CANYON DRIVE DALY CITY CA 94014 JANITORIAL SERVICES 1089874 AWT CONSTRUCTION GROUP 9500 LUCAS RANCH ROAD RANCHO CUCAMONGA CA 91730 CONSTRUCTION / RENOVATION SERVICES 573199 GREENSTAR LAUNDRY AND LINEN 1352 SAN MATEO AVE SOUTH SAN FRANCISCO CA 94080 LAUNDRY SERVICES 177731 PUBLIC HEALTH INSTITUTE 555 12TH STREET OAKLAND CA 94607 PROFESSIONAL SERVICES 161282 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 AUDIT SERVICES 104625 5 0 0 140455 0 33178518 33418296 213801 66737269 Youth Development 813410 6762819 6762819 Healthy Living 813410 6705425 6705425 Social Responsibility 813410 640445 640445 0 0 0 0 14108689 387165 387165 962070 0 962070 0 962070 962070 8032263 7546481 485782 0 485782 485782 533495 140455 187787 345708 345708 590 0 590 590 1842 15979 -14137 -14137 Miscellaneous Revenue 900099 300723 300723 Lockers 900099 64037 64037 Insurance reimbursement 900099 17645 17645 0 0 0 0 382405 83395541 14108689 0 2549583 500382 500382 489534 489534 0 0 2988429 844308 1869994 274127 36504997 32147390 3217078 1140529 374522 258356 108700 7466 3938193 3566253 282745 89195 5366458 4500298 685747 180413 41759 8171 33588 161700 161700 2832093 1812807 723515 295771 21876 128 21748 2229970 2050070 112891 67009 1845273 1652449 126166 66658 3227639 2556699 668641 2299 245519 195916 37336 12267 113230 90513 19130 3587 620737 620737 453504 453504 3994867 3653285 341582 362995 362995 Program supplies and materials 1098665 1096555 2110 Equipment expenses 241655 238481 3000 174 Program Stipends 198877 198877 Janitorial Supplies 131333 131333 1907971 1251337 35387 621247 69892178 58680378 8429310 2782490 120145 656996 2282595 11935597 10219416 13680663 1875482 990612 0 0 0 0 0 34551 25375 753937 766896 113873425 60741583 53465079 53131842 18804130 33060420 0 0 0 1450034 6538908 89005369 120787309 10217934 10783769 0 2487166 2446403 18795267 18077675 0 0 0 336442 0 0 10000000 1066860 5204612 32903669 46512459 49093890 60856799 7007810 13418051 0 0 0 56101700 74274850 89005369 120787309 X 13503363 4511205 0 0 0 158582 X X false true X true true true X 37647244 38393031 41097097 47260689 66737269 231135330 0 0 37647244 38393031 41097097 47260689 66737269 231135330 1006455 230128875 2364504 2403236 2888420 2125359 1349235 11130754 0 0 0 0 0 581469 752103 531472 439375 384247 2688666 244954750 213262836 0.9395 0.9218 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS SALES OF INVENTORY, COLUMN A - 150541.0, COLUMN B - 168007.0, COLUMN C - 155536.0, COLUMN D - 126374.0, COLUMN E - 1842.0, COLUMN F - 602300.0; DESCRIPTION - MISC REVENUE, COLUMN A - 240767.0, COLUMN B - 403405.0, COLUMN C - 218023.0, COLUMN D - 150400.0, COLUMN E - 300723.0, COLUMN F - 1313318.0; DESCRIPTION - SALES TO THE PUBLIC AND ADMIN FEES, COLUMN A - 190161.0, COLUMN B - 180691.0, COLUMN C - 157913.0, COLUMN D - 162601.0, COLUMN E - 64037.0, COLUMN F - 755403.0; DESCRIPTION - INSURANCE REIMBURSEMENT, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 17645.0, COLUMN F - 17645.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true 0 false false true 0 false true 15180 15180 false Schedule C, Part II-B, Line 1 Lobbying Activities The YMCA of San Francisco is a member of the California State Alliance of YMCAs, which monitors and supports federal health and well-being and child care legislation on behalf of the kids, families, and communities we serve to promote healthy living, positive youth development, and social responsibility. In addition, the YMCA of San Francisco has written letters to legislators in support of state and local legislation that impacts the children and adults in our community, and has been a participant in efforts to write, pass, and endorse legislation relating to funding for programs for youth in San Francisco as well as legislation related to healthy eating. The YMCA of San Francisco was not involved in any political campaigns. 14466543 4585041 3846338 652877 119042 22126003 14661514 385015 200848 676060 104774 14466543 14381343 180961 859053 655784 104059 14661514 13875431 365275 877264 628100 108527 14381343 12838894 406294 1331518 595545 105730 13875431 0.9745 0.0255 0.0 true false 1231031 1231031 91955919 47342116 44613803 8981107 6984788 1996319 6936466 5217044 1719422 4768902 1197635 3571267 53131842 ASSETS HELD BY OTHER 303444 ASSETS HELD IN TRUSTS 1010318 BOND ISSUANCE COSTS 0 OPERATING LEASE ASSET 5050405 DEPOSITS 174741 6538908 Capital lease obligations 149390 Other liabilities 143392 Deposits 152320 Operating Lease Liability 4270839 Liability to trust beneficiaries 488671 5204612 X 88081307 4511205 0 0 158582 4669787 83411520 0 -15979 -15979 83395541 69908157 0 0 0 15979 15979 69892178 0 0 69892178 Schedule D, Part V, Line 4 Intended uses of endowment funds The principal of the endowment fund is kept in perpetuity and a percentage of the trailing 20 quarters average market value of the endowment fund is distributed to fund program activities of the organization. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The association operates as a nonprofit organization and has been notified by the taxing authorities that it is exempt from federal income and state franchise taxes under section 501(c)3 of the internal revenue code and section 23701D of the revenue and taxation code of the state of California, respectively. Accordingly, no provision for income taxes is included in the financial statements. The association had no unrecognized tax benefits at June 30, 2021 and 2020. The association files exempt organization returns and, if applicable, unrelated business income tax returns in the U.S. federal and California jurisdictions. There is no unrelated business income for the years ended June 30, 2021 and 2020; as such, no provision for income taxes has been reflected in the accompanying financial statements. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in value of assets held in charitable trust - 158582 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Cost of Goods Sold - -15979 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 15979 ASSOCIATION BRIGHTER FUTURE 254022 55555 198467 27082 52688 URBAN SPECIAL EVENT 92725 22075 70650 2166 12 327203 62825 264378 1432 17668 86751 673950 140455 533495 1432 44750 141605 187787 345708 true YOUTH TRANSFORMING JUSTICE 734 A STREET SAN RAFAEL CA 94901 851634340 501(C)(3) 205253 Money for Youth Court to Transfer to Youth Transforming Justice YMCA OF EAST TENNESSEE 616 JESSAMINE STREET KNOXVILLE TN 37917 620475700 501(C)(3) 27777 Reach & Rise HOT SPRINGS FAMILY YMCA 130 WERNER STREET HOT SPRING AR 71913 710236925 501(C)(3) 25510 Reach & Rise MISSION BIT 101A CLAY STREET SAN FRANCISCO CA 94110 460945785 501(C)(3) 20320 General Support YMCA OF METRO ATLANTA 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 580566253 501(C)(3) 18575 Reach & Rise MAKE SCHOOL 555 POST STREET SAN FRANCISCO CA 94102 611919324 501(C)(3) 14819 General Support YMCA OF CENTRAL MARYLAND 303 W CHESAPEAKE AVENUE BALTIMORE MD 21204 520591699 501(C)(3) 14592 Reach & Rise CHINESE PROGRESSIVE ASSOCIATION 1042 GRANT AVENUE 5TH FLOOR SAN FRANCISCO CA 94133 237404756 501(C)(3) 11594 General Support EXPLORATORIUM 17 PIER SAN FRANCISCO CA 941111455 941696494 501(C)(3) 10083 General Support YMCA OF GREATER CINCINNATI 1105 ELM STREET CINCINNATI OH 45202 310537178 501(C)(3) 9943 Reach & Rise ARCHBISHOP RIORDAN HIGH SCHOOL 175 FRIDA KAHLO WAY SAN FRANCISCO CA 94112 941156677 501(C)(3) 9886 General Support YMCA OF NEWARK AND VICINITY 600 BROAD STREET NEWARK NJ 07102 221552820 501(C)(3) 9680 Reach & Rise YMCA OF METROPOLITAN FORT WORTH 512 LAMAR STREET SUITE 400 FORT WORTH TX 76102 750827471 501(C)(3) 9651 Reach & Rise FRIENDS OF SOTA (FOSOTA) 236 WEST PORTAL DRIVE SAN FRANCISCO CA 94127 943373066 501(C)(3) 8732 General Support CATHOLIC CHARITIES CYO 1555 39TH AVENUE SAN FRANCISCO CA 94122 941498472 501(C)(3) 8520 Emergency Supplies / Cultural Diversity RICHMOND DISTRICT NEIGHBORHOOD CTR INC 741 30TH AVENUE SAN FRANCISCO CA 94121 942684271 501(C)(3) 8461 General Support EXCELSIOR ACTION GROUP 35 SAN JUAN AVENUE SAN FRANCISCO CA 94112 300347418 501(C)(3) 7500 General Support LIFE FRAMES INC 93 MIRABEL STREET SAN FRANCISCO CA 94110 133776512 501(C)(3) 7500 Workshop OLD COLONY YMCA 320 MAIN STREET BROCKTON MA 02301 042125014 501(C)(3) 5250 Reach & Rise 19 0 RENTAL ASSISTANCE 137 312923 OTHER ASSISTANCE 76 20849 EDUCATION ASSISTANCE 13 41023 FUNERAL ASSISTANCE 3 7449 UTILITY ASSISTANCE 78 41657 MEDICAL ASSISTANCE 1 3553 FURNITURE ASSISTANCE 12 26511 HOTEL ASSISTANCE 10 7092 TRANSPORTATION ASSISTANCE 6 3654 FOOD ASSISTANCE 13 3123 AUTOMOBILE ASSISTANCE 13 41023 Schedule I, Part IV PART I, LINE 2 The YMCA of San Francisco (YMCASF) issues grants or distributes a portion of grant funds to other YMCAs or community-based organizations (CBO). There are two methods through which it monitors the use of grant funds. First, the program staff regularly communicates with the YMCA/CBO grantees as it conducts the work funded. Second, the YMCASF typically requires a report on use of funding from the YMCA/CBO grantees. The report is request and stored through the data management system. Reports request information about how the YMCA/CBO used the grant funds, including activities conducted, progress toward objectives, and outcomes. In some cases, YMCASF requires a detailed accounting of how other YMCAs or CBOs allocated the grant funds and whether any of these funds remain. This report typically includes financial records with back-up documentation (including payroll records, benefit reports, and miscellaneous expense documentation and receipts from vendors). YMCASF also has available a variety of barrier removal awards that provide goods and services to allow community residents to overcome obstacles to self-sufficiency. Senior community development staff assesses each application on its own merit prior to making an award. Award amounts are dependent on available funding each year; there is no guaranteed or set amount for each award each year. Barrier removal awards are capped at $1,000 per recipient. Recipients of awards are monitored for appropriate use of resources. Typical barrier removal funds are utilized for child-care support, delinquent rent, past due utility bills, and other expenses associated with finding employment. X X X X X false true false false false false false false false Charles Collins PRESIDENT & CEO THROUGH 10/2020 383314 0 0 0 69184 0 123442 0 23564 0 599504 0 0 0 JAMIE BRUNING-MILES EVP & COO / PRESIDENT & CEO START 10/2020 355012 0 0 0 0 0 19477 0 21576 0 396065 0 0 0 KATHY CHENG EVP & CFO / CAO THROUGH 04/2021 341546 0 0 0 0 0 19946 0 20599 0 382091 0 0 0 AMY SHPALL CHIEF ADVANCEMENT OFFICER 263052 0 0 0 0 0 0 0 11074 0 274126 0 0 0 WESLEY CHIP RICH SVP, OPERATIONS 245394 0 0 0 0 0 13792 0 2149 0 261335 0 0 0 ANDREW VAMIS VP, HR & ORG EFFECTIVENESS 211282 0 0 0 0 0 12929 0 26939 0 251150 0 0 0 THOMAS MCCOMIC VP, REAL ESTATE, CAP ASSETS & FACILITIES 201148 0 0 0 0 0 11307 0 9061 0 221516 0 0 0 ERIN CLARK SVP, PROGRAMS AND OPERATIONS 189181 0 0 0 0 0 10763 0 9188 0 209132 0 0 0 JANE PACKER VP, MARKETING, COMMS, BRAND STRATEGY 181522 0 0 0 0 0 10319 0 9290 0 201131 0 0 0 LINDA GRIFFITH VP, RISK MANAGEMENT & LEGAL AFFAIRS 174471 0 0 0 0 0 13228 0 5268 0 192967 0 0 0 RACHEL DEL MONTE VP, MEMBER EXPERIENCE 164654 0 0 0 0 0 9773 0 16111 0 190538 0 0 0 TAKIJA GARDNER VP, SOCIAL SERVICES & GOVT RELATIONS 157778 0 0 0 0 0 9381 0 16145 0 183304 0 0 0 DAVID CHIN IT EXECUTIVE DIRECTOR 171430 0 0 0 0 0 9732 0 8874 0 190036 0 0 0 MARIA REYES DIRECTOR OF FINANCE 155702 0 0 0 0 0 8872 0 11984 0 176558 0 0 0 MARISSA COWAN VP, CHILD & YOUTH DEVELOPMENT 146233 0 0 0 0 0 8938 0 19898 0 175069 0 0 0 JOSHUA LEONARD SR EXEC DIR - STONESTOWN FAMILY YMCA 150808 0 0 0 0 0 8740 0 9375 0 168923 0 0 0 JENNIFER RIDER EXECUTIVE DIRECTOR OF PHILANTHROPY 145626 0 0 0 0 0 366 0 9891 0 155883 0 0 0 Schedule J, Part I, Line 4b PART I, LINE 4 B: Charles Collins participates in the organization's supplemental, nonqualified 457(f) retirement plan. Employer contributions to the 457(f) retirement plan during the 2010 calendar year for the benefit of Charles Collins totaled $100,265 A CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK 630304653 2018-02-15 19715588 REFUND BONDS ORIGINALLY ISSUED false false false A 1005477 0 19715588 0 0 0 272396 0 0 19443192 0 true false true true A false false false false 0.0 0.0 0.0 false false true A false true false false false false false false true A true Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: CALIFORNIA INFRASTRUCTURE AND ECONOMIC DEVELOPMENT BANK (F) DESCRIPTION OF PURPOSE: REFUND BONDS ORIGINALLY ISSUED ON 08/16/2010 AND 12/07/2012; SWAP TERMINATION X 2561 213801 Market value 0 false true false Schedule M, Part I, Line 9 Method of determining noncash contribution amounts The organization is reporting the number of items contributed (defined as each separate share) in Schedule M, Part I, Column (b). Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of items received Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS COMPLETED BY AN INDEPENDENT TAX ACCOUNTANT IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE DEPARTMENT; ADJUSTMENTS ARE MADE, AS NECESSARY. THE FORM 990 IS THEN PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS AND REVIEWED FORMALLY AT AN AUDIT COMMITTEE MEETING. FOLLOWING THIS REVIEW, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS OF REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy The organization has a written conflict of interest policy which covers all members of the Board of Directors, officers, and key employees. The policy requires all Directors, officers, and key employees to annually review and adhere to the policy, and to complete and sign a confidential Conflict of Interests Statement and return it to the President's office or to the Chairperson of the Board; the President and Chairperson annually make a report to the Executive Committee based on the disclosure forms submitted. Under the policy, Directors, officers, and key employees are required to disclose (in writing) to the Board of Directors situations which may give rise to potential conflicts of interest; included in such disclosure are significant facts and circumstances of the potential conflict and any other information which could assist the Board in making a determination on whether a conflict of interest exists. After disclosure of a potential of interest or any other condition that may become a conflict in the future and all material facts, the Board of Directors shall determine whether a conflict of interest exists. The interested person is allowed to make a presentation at the Board of Directors or committee meeting, but after the presentation, s/he shall leave the meeting during the discussion of, and vote on, the transaction or arrangement involving the possible of conflict of interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official The YMCA of San Francisco's Vice President of Human Resources organizes the YMCA of San Francisco's executive compensation analysis. The Vice President of Human Resources provides relevant market salary analysis and comparisons for the CEO, other officers, key employees, and other highly compensated employees to the Executive Compensation Committee of the Board of Directors for review and approval; the Executive Compensation Committee last met on September 13, 2018. The analysis conducted by the Vice President of Human Resources includes: (i) national compensation guidelines provided by the YMCA of the USA; (ii) local market information; (iii) local not-for-profit information; (iv) independent executive compensation consultants who do a full market analysis for for-profit and non-profit executive compensation, and (v) national, regional, and local YMCA and other non-profit executive benchmarking. After the Executive Compensation Committee reviews all relevant salary analysis, the Committee Chair gives their recommendations to the Board of Directors, who approves the CEO's compensation, incentive, and benefits. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Executive Compensation Committee also reviews and approves the compensation of other officers, key employees, and highest compensated employees utilizing: (i) national compensation guidelines provided by the YMCA of the USA; (ii) local market information; (iii) local not-for-profit information; (iv) independent executive compensation consultants who do a full market analysis for for-profit and non-profit executive compensation, and (v) national, regional, and local YMCA and other non-profit executive benchmarking. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy, and financial statements are 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: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGES IN VALUES OF ASSETS HELD IN CHARITABLE TRUSTS - 158582; Form 990, Part XII, Line 2c Change of oversight process or selection process N/A CHARITABLE GIFT ANNUITIES (12) CHARITABLE GIVING CA YMCA SAN FRANCISCO true CHARITABLE REMAINDER TRUST (3) CHARITABLE GIVING CA YMCA SAN FRANCISCO true false false false false false false false false false false false false false false false false false false false