Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $7,256,128

• 1f · All other contributions, gifts and grants

  $2,734,344

• 2a · Program service revenue: Rent

  total $1,763,154 · related or exempt $1,763,154

• 7a · Gross sales of assets other than inventory

  other assets $232,086

• 7b · Less cost or other basis and sales expenses

  other assets $0

• 7c · Gain or loss

  other assets $232,086

• 7d · Net gain or loss

  total $232,086 · excluded $232,086

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $92,646 · program services $92,646

• 8 · Pension plan contributions

  total $2,175 · program services $2,175

• 9 · Other employee benefits

  total $3,734 · program services $3,734

• 10 · Payroll taxes

  total $4,003 · program services $4,003

• 11g · Fees: other

  total $202,596 · program services $202,596

• 13 · Office expenses

  total $12,618 · program services $12,618

• 14 · Information technology

  total $44,643 · program services $44,643

• 16 · Occupancy

  total $162,779 · program services $162,779

• 22 · Depreciation, depletion and amortization

  total $1,008,985 · program services $1,008,985

• 23 · Insurance

  total $94,052 · program services $94,052

• 24a · Other expenses: Property Taxes

  total $1,051,174 · program services $1,051,174

• 24b · Other expenses: Admin Expenses

  total $310,640 · management and general $310,640

• 24c · Other expenses: Bank Fees

  total $147,136 · management and general $147,136

• 24d · Other expenses: Repairs and Maintenance

  total $106,996 · program services $106,996

• 24e · All other expenses

  total $162,161 · program services $87,644 · management and general $74,517

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,582,648 · end of year $4,708,424

• 3 · Pledges and grants receivable

  end of year $7,359,133

• 4 · Accounts receivable

  beginning of year $428,578 · end of year $503,272

• 9 · Prepaid expenses and deferred charges

  beginning of year $125,000

• 10a · Land, buildings and equipment: cost or other basis

  $59,234,339

• 10b · Land, buildings and equipment: accumulated depreciation

  $4,532,406

• 10c · Land, buildings and equipment, net

  beginning of year $49,278,928 · end of year $54,701,933

• 15 · Other assets

  beginning of year $215,000 · end of year $100,017

• 17 · Accounts payable and accrued expenses

  beginning of year $15,095 · end of year $24,539

• 25 · Other liabilities

  beginning of year $62,634 · end of year $8,525,253

• 27 · Net assets without donor restrictions

  beginning of year $51,222,313 · end of year $57,018,754

• 28 · Net assets with donor restrictions

  beginning of year $330,112 · end of year $1,804,233

The filer's explanations (Part III)

Part I, Line 3

Bay Area Community Services strives to maintain both internal and external equity. Internal equity is the same pay range. External equity is maintained by comparing wages to what other similarly situated organizations (non-profits) pay for comparable positions. It is the goal of Bay Area Community Services to eventually arrive at wages that are at the 75th percentile of comparable positions in the non-profit sector.