Bernal Heights Neighborhood Center in San Francisco, California (CA)

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Bernal Heights Neighborhood Center
Employer Identification Number (EIN)942536500
Name of OrganizationBernal Heights Neighborhood Center
Address515 Cortland Ave, San Francisco, CA 94110-5611
ActivitiesArea development, redevelopment of renewal, Other activity aimed t combating community deterioration, Job training, counseling, or assistance
SubsectionCharitable Organization
Ruling Date12/1978
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$500,000 to $999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$726,649
Amount of Income$1,645,263
Form 990 Revenue Amount$1,624,113
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Neighborhood Centers, Settlement Houses


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Amount of income in 2013: $1,645,263 (it was $1,657,618 in 2012)
Bernal Heights Neighborhood Center: 

 $1,645,263
Other organizations performing similar types of work: 

 $363,732

Assets in 2013: $726,649 (it was $838,889 in 2012)
Bernal Heights Neighborhood Center: 

 $726,649
Other organizations performing similar types of work: 

 $417,659

Expenses in 2013: $1,745,860
Bernal Heights Neighborhood Center: 

 $1,745,860
Other organizations performing similar types of work: 

 $419,636

Income to expenses ratio in 2013: 0.9
Bernal Heights Neighborhood Center: 

 0.9
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 41
This organization: 

 41
Other organizations performing similar types of work: 

 18

Grants share in income in 2013: 76.7%
This organization: 

 76.7%
Other organizations performing similar types of work: 

 79.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
2010201120122013
The number reported in Box 3 of Form 10961916
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return3941
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$159,068$82,143
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$13,772$7,500
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
2010201120122013
Total revenue$2,318,290$1,831,656$1,626,547$1,624,113
Contributions, Gifts, Grants and Other Similar Amounts$1,677,924$1,340,477$1,320,368$1,245,703
Program Service Revenue$586,382$422,108$257,285$338,679
624100$245,625$320,636
Lessors of Residential Buildings and Dwellings $11,660$18,043
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,057$427$1,366$0
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0$0
Net income/loss from fundraising events$36,252$56,945$30,935$35,728
Gross income from fundraising events$78,144$86,310$62,006$56,878
Less: direct expenses$41,892$29,365$31,071$21,150
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$16,675$11,699$16,593$4,003
541800$16,593$4,003
All other revenue$0$0
Statement of Functional Expenses
2010201120122013
Total functional expenses$2,406,047$1,864,213$1,773,262$1,745,860
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$160,960$223,350$172,840$89,643
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,255,783$963,120$985,337$1,001,204
Pension plan accruals and contributions$0$0
Other employee benefits$126,035$127,836
Payroll taxes$125,599$107,129$101,559$98,813
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$0$0
Lobbying$0$0
Professional fundraising services$22,000$23,150$25,000$25,000
Investment management fees$0$0
Other$0$108,941
Advertising and promotion$0$0
Office expenses$0$0
Information technology$0$0
Royalties$0$0
Occupancy$121,318$64,442
Travel$10,521$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$2,379
Payments to affiliates$0$0
Depreciation, depletion, and amortization$21,069$18,309
Insurance$0$25,041
Other expenses$66,787$54,924
Other expenses$39,579$27,775
Other expenses$33,437$25,737
Other expenses$20,763$15,928
Other expenses$49,017$59,888
Balance Sheet
2010201120122013
Total assets$1,056,324$981,940$838,889$726,649
Cash - non-interest-bearing$24,879$7,720
Savings and temporary cash investments$172,499$212,743
Pledges and grants receivable, net$247,484$100,378
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$25,904$35,879
Land, buildings, and equipment: cost or other basis$292,993$302,470
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$75,130$67,459
Total liabilities$108,030$66,203$69,867$79,374
Accounts payable and accrued expenses$69,406$78,323
Grants payable$0$0
Deferred revenue$461$1,051
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$948,294$915,737$769,022$647,275
Unrestricted net assets$657,170$580,251
Temporarily restricted net assets$111,852$67,024
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$9,637,980
Subtotal$9,637,980
Gifts, grants, contributions, and membership fees received$7,036,373
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$2,203,475
Gross receipts from activities that are not an unrelated trade or business under section 513$398,132
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$9,660,032
Public support$9,637,980
Subtotal$4,464
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$4,464
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$17,588
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$25,575$3,476$22,099
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$25,575$3,476$22,099
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$22,099
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$22,099
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Visitacion Valley Community Center50 Raymond Ave, San Francisco, CA 94134-2308CA1954-03$3,523,194
2Toberman Neighborhood Center Inc630 W 1st St, San Pedro, CA 90731-2034CA1971-04$2,954,399
3Sonoma Community Center276 E Napa St, Sonoma, CA 95476-6721CA1953-11$1,069,464
4Womens Daytime Drop-In Center2218 Acton St, Berkeley, CA 94702-1915CA1993-09$509,077
5Temecula Town AssociationPO BOX 435, Temecula, CA 92593-0435CA1992-07$223,358
6Sherman Heights Community Center Corporation2258 Island Ave, San Diego, CA 92102-2921CA1987-09$207,733
7Victory MissionPO BOX 995, Salinas, CA 93902-0995CA1965-02$69,833
8South Bay Community Center2180 Palisades Ave, Los Osos, CA 93402-2607CA1985-04$56,891
9Anew A Renewal Center For Men And Women1735 4th Ave, Los Angeles, CA 90019-6134CA1996-02$0
10Cleland House Of Neighborly Service4360 Dozier Ave, Los Angeles, CA 90022-1404CA1971-10$0
11Community Support Services Inc20 N Michii Linda Ave, Sierra Madre, CA 91024CA1986-01$0
12Ddang-Keut Gospel Mission Center6013 Ivar Ave, Temple City, CA 91780-1522CA1997-01$0
13Faith & Family Foundation395 Del Monte Center Suite 270, Monterey, CA 93940CA1998-04$0
14Inroads To The City Inc3859 Olivebranch Lane, Carmichael, CA 95608CA1995-07$0
15International Home Missions4102 Nighthawk Way, Chico, CA 95973-7642CA1995-12$0
16Kenya Community Center Inc1627 Virginia Ave, Bakersfield, CA 93307-1888CA1994-12$0
17Los Angeles Senegalese AssociationPO BOX 79431, Los Angeles, CA 90079-0431CA1997-07$0
18Mooney Grove Amphitheater Corporation401 Porter St, Hanford, CA 93230-4447CA1996-10$0
19Paul & Silas Ministry Teams1651 Mitchell Ave, Tustin, CA 92780-5861CA1995-04$0
20Pittsburg Vision Inc, Pittsburg Vision655 A Calif Ave, Pittsburg, CA 94565CA1996-05$0
Number of organizations performing similar types of work
Alabama9
Arkansas3
Arizona7
California63
Colorado15
Connecticut7
District of Columbia5
Delaware9
Florida15
Georgia10
Hawaii4
Iowa6
Idaho1
Illinois20
Indiana11
Kansas4
Kentucky8
Louisiana4
Massachusetts19
Maryland6
Maine4
Michigan21
Minnesota8
Missouri18
Mississippi3
Montana4
North Carolina14
Nebraska2
New Hampshire5
New Jersey17
New Mexico2
New York51
Ohio17
Oklahoma1
Oregon4
Pennsylvania31
Rhode Island2
South Carolina5
Tennessee6
Texas34
Utah3
Virginia9
Vermont2
Washington16
Wisconsin15
West Virginia2
International2
Total524

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