2024-05-14T23:55:32-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 943219520 BEYOND EMANCIPATION BEYO 5106677694 675 HEGENBERGER ROAD SUITE 100 OAKLAND CA 94621 STEVEN ROBERTSON TREASURER 5106677694 2024-05-14 1 STEVEN ROBERTSON 999009999 0 MATTHEW PETROSKI P00853132 9257902600 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVEN ROBERTSON 675 HEGENBERGER ROAD SUITE 100 OAKLAND CA 94621 3775320 0 X WWW.BEYONDEMANCIPATION.ORG X 1995 CA BE'S MISSION IS TO SUPPORT YOUNG PEOPLE AS THEY IMAGINE AND CREATE THEIR OWN LIFE BEYOND FOSTER CARE. WE ENVISION A MORE EQUITABLE WORKD WHERE ALL YOUNG PEOPLE WITH EXPERIENCE IN FOSTER CARE THRIVE AS ADULTS. BE SERVES MORE THAN 500 ALAMEDA COUNTY YOUTH AGES 14-24 EACH YEAR. WITHOUT ASSISTANCE, AS THEY TRANSITION INTO ADULTHOOD, THESE YOUNG PEOPLE FACE EXTREMELY HIGH RATES OF POVERTY, UNEMPLOYMENT, HOMELESSNESS, AND INCARCERATION. 10 10 37 40 0 0 4324055 3005740 613271 763366 1073 5940 0 274 4938399 3775320 152023 243188 0 0 2477016 2713151 0 4076 347608 695284 957698 3324323 3918113 1614076 -142793 2894237 2821313 146704 216573 2747533 2604740 TO SUPPORT YOUNG PEOPLE AS THEY IMAGINE AND CREATE THEIR OWN LIFE BEYOND FOSTER CARE. 0 0 880913 186683 763366 HOUSING PROGRAM: THE ORGANIZATION (B:E) PROVIDES THREE TRANSITIONAL HOUSING MODELS: COMMUNITY HOUSING PROVIDES ON-SITE SUPPORTIVE SERVICES IN A PEER COMMUNITY SETTING; HOST HOUSING PLACES YOUTH WITH A HOST FAMILY TO PROMOTE CONNECTIVITY AND SUPPORTIVE RELATIONSHIPS; AND B:E ADMINISTERS AND SUPPORTS YOUTH IN A HOUSING VOUCHER PROGRAM. IN FY22-23, 332 YOUTH RECEIVED HOUSING SUPPORT AND 59 YOUTH AND 38 CHILDREN WERE HOUSED IN B:E HOUSING. 449080 34200 EDUCATION AND CAREER: THE ORGANIZATION'S (B:E)'S PROGRAMS SUPPORT YOUTH TO COMPLETE HIGH SCHOOL, SECURE THEIR DIPLOMA OR GED, AND SUCCESSFULLY PURSUE POST-SECONDARY EDUCATION, INCLUDING COMMUNITY COLLEGE, FOUR-YEAR DEGREE PROGRAMS, AND CAREER AND TECHNICAL EDUCATION. IN FY22-23, 307 YOUTH RECEIVED EDUCATION SUPPORT , INCLUDING 107 HIGH SCHOOL STUDENTS AND 72 COLLEGE STUDENTS. 962938 22305 LIFE SKILLS PROGRAM: THE LIFE SKILLS PROGRAM SUPPORTS YOUTH AGES 14-21 WHO ARE STILL IN FOSTER CARE, TO HELP THEM BUILD THE SKILLS AND SUPPORTS NEEDED TO ENSURE A SUCCESSFUL TRANSITION FROM THE FOSTER CARE SYSTEM TO ADULTHOOD. PROGRAM COMPONENTS INCLUDE 1:1 AND GROUP ACTIVITIES THAT EMPHASIZE HIGH SCHOOL COMPLETION, COLLEGE READINESS, CAREER EXPLORATION, FINANCIAL LITERACY, HEALTH AND WELLNESS, AND BUILDING COMMUNITY. IN FY22-23, 343 YOUTH PARTICIPANTED IN THE LIFE SKILLS PROGRAM. 2292931 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X STEVEN ROBERTSON TREASURER 5106677694 675 HEGENBERGER ROAD NO 100 OAKLAND CA 94621 JOHN GIBBON CHAIR 2.00 X X 0 0 0 KENT SCHWARTZ TREASURER 1.00 X X 0 0 0 MARINELLA GONCALVES SECRETARY 1.00 X X 0 0 0 MARTHEA ALLEY-CALIZ BOARD MEMBER 1.00 X 0 0 0 REGAN BRADLEY-BROWN BOARD MEMBER 1.00 X 0 0 0 DAVID LEIMSIEDER BOARD MEMBER 1.00 X 0 0 0 DIANA MARKLEY BOARD MEMBER (THRU 02/23) 1.00 X 0 0 0 BRIGITTE MARSHALL BOARD MEMBER (THRU 02/23) 1.00 X 0 0 0 JENNIFER NELSON BOARD MEMBER 1.00 X 0 0 0 STEVEN ROBERTSON BOARD MEMBER 1.00 X 0 0 0 MIA SETTLES-TIDWELL BOARD MEMBER 1.00 X 0 0 0 LORI TANNYHILL BOARD MEMBER 1.00 X 0 0 0 VANETTA JOHNSON EXECUTIVE DIRECTOR 40.00 X 154054 0 10180 154054 0 10180 1 0 1 0 0 1902511 1103229 16905 3005740 HOUSING FEES 900009 763366 763366 763366 5940 5940 OTHER REVENUE 900099 274 274 274 3775320 763366 0 6214 243188 243188 157558 51994 88233 17331 2011435 1310317 457274 243844 34252 22098 8109 4045 330064 186558 111233 32273 179842 112635 46843 20364 269170 131883 136137 1150 147252 147252 4076 4076 5064 5064 185000 59956 104280 20764 26650 26650 164093 106592 57501 5974 5810 136 28 19947 5593 11602 2752 10043 10043 22328 22328 YOUTH ACTIVIITES 56203 56203 BAD DEBT EXPENSE 18308 18308 OTHER EXPENSES 18224 18224 OPERATIONS 9442 104 8357 981 3918113 2292931 1277574 347608 1266542 1668451 410901 423198 562500 132500 557280 463415 61695 64984 75444 54633 17010 20811 18309 47954 2894237 2821313 118663 147001 21752 23796 6289 45776 146704 216573 X 1900455 2198011 847078 406729 2747533 2604740 2894237 2821313 -142793 0 X 0 1 X 1 0 X 2171213 2093875 2519991 4324055 3005740 14114874 95043 95839 87993 99639 104989 483503 2266256 2189714 2607984 4423694 3110729 14598377 14598377 5305 2500 2593 1073 5940 17411 1075 1075 41486 1709 274 43469 14660332 3859313 0.99580 0.99240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 18000 15802 2198 57444 38831 18613 20811 OPERATING LEASE LIAIBLITY 45776 45776 X 3880309 104989 104989 3775320 0 3775320 4023102 104989 104989 3918113 0 3918113 PART IV, LINE 2B: THE ORGANIZATION IS HOLDING SEVERAL CUSTODIAL FUNDS: HOUSING - OVERPAYMENT: IN SOME CASES, THE ORGANIZATION IS PAID ON A PER-YOUTH BASIS, BASED ON YOUTH ENTRY AND EXIT DATES. THIS ACCOUNT IS USED TO RECONCILE THESE PAYMENTS, WHICH ARE AT TIMES OVERPAID. FISCAL SPONSOREE - YOUTH LEADERS: THE YOUTH LEADERSHIP INSTITUTE GAVE B:E A GRANT FOR A PROJECT FOR ONE OF THE YOUTH. THE BALANCE IS THE REMAINING AMOUNT TO BE SPENT BY THIS YOUTH. HOST HOUSING SAVINGS - YOUTH IN THE HOST HOUSING PROGRAM GIVE B:E A MONTHLY ALLOTMENT OF FUNDS TO SAVE FOR THEM AS "SAVINGS" UNTIL THEY EXIT. THE AMOUNT IS RETURNED IN FULL UPON PROGRAM EXIT. COMMUNITY HOUSING SAVINGS - YOUTH IN THE COMMUNITY HOUSING PROGRAM GIVE B:E A MONTHLY ALLOTMENT OF FUNDS TO SAVE FOR THEM AS "SAVINGS" UNTIL THEY EXIT. THE AMOUNT IS RETURNED IN FULL UPON PROGRAM EXIT. PART X, LINE 2: B:E IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, B:E QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). UNRELATED BUSINESS INCOME, IF ANY, MAY BE SUBJECT TO INCOME TAX. MANAGEMENT BELIEVES THAT ALL ACTIVITIES DURING THE YEAR ENDED JUNE 30, 2023 WERE RELATED TO B:E'S EXEMPT PURPOSE AND THEREFORE DID NOT INCUR ANY UNRELATED BUSINESS INCOME OR RELATED TAXES. U.S. GAAP REQUIRES THE RECOGNITION, MEASUREMENT, CLASSIFICATION, AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT B:E DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT B:E'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT B:E WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. GENERALLY, B:E'S TAX RETURNS REMAIN OPEN FOR FEDERAL INCOME TAX EXAMINATIONS FOR THREE YEARS FROM THE DATE OF FILING. 1 DIRECT ASSISTANCE TO CLIENTS 534 177436 65752 FMV CLOTHING, EMERGENCY FUNDS, FOOD AND SUNDRIES, OTHER RELATED ASSISTANCE PART I, LINE 2: PROGRAM PARTICIPANTS RECEIVE FUNDS BASED ON THEIR SPECIFIC PROGRAM POLICIES. AFTER WE GIVE OUT FUNDS, OUR COACHES CONTINUE TO WORK WITH THE YOUTH IN THESE PROGRAMS AND DO A HIGH-LEVEL CHECK THAT THEY ARE USING THE FUNDS FOR THE INTENDED PURPOSE. WE ALSO GIVE OTHER NON-CASH ASSISTANCE ON AN AS NEED BASIS. X X 0 0 0 0 0 0 0 0 0 VANETTA JOHNSON EXECUTIVE DIRECTOR 154054 0 0 0 0 0 2301 0 7879 0 164234 0 0 0 PART I, LINE 3 BEYOND EMANCIPATION STAFF REVIEWS A CURRENT NONPROFIT COMPENSATION ASSOCIATES SURVEY TO MAKE A RECOMMENDATION TO THE BOARD ON COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE BOARD REVIEWS AND APPROVES THE RECOMMENDATION. ALL OTHER STAFF SALARIES ARE SUBJECT TO THE SAME MARKET RESEARCH PROCESS BUT ARE RECOMMENDED TO AND APPROVED BY THE EXECUTIVE DIRECTOR. SALARY AND BUDGET DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, THE DIRECTOR OF FINANCE, AND THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEW THE FORM PRIOR TO ITS FILING. ALL BOARD MEMBERS RECEIVE A COMPLETE COPY OF THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD PERFORMS AN ANNUAL REVIEW OF THE POLICY AND AMENDS THE POLICY AS APPROPRIATE IN ADDITION, THE BOARD PERFORMS A REVIEW OF ANNUAL DISCLOSURE QUESTIONNAIRES RECEIVED UNDER THIS POLICY AND CONSIDERS APPROPRIATE ACTIONS TO PROMOTE COMPLIANCE WITH THIS POLICY IF A POTENTIAL CONFLICT OF INTEREST EXISTS, THE PERSON INVOLVED IS RECUSED FROM VOTING OR PARTICIPATION IN THE DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS A CURRENT NONPROFIT COMPENSATION ASSOCIATES SURVEY TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE BOARD'S DELIBERATION AND DECISION ARE DOCUMENTED IN THE BOARD MINUTES. SALARIES OF TOP MANAGEMENT OFFICIALS ARE RECOMMENDED BY THE EXECUTIVE DIRECTOR AND ARE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.