TY 2017 Form 990 Schedule O

efile Public Visual Render ObjectId: 201920249349300682 - Submission: 2019-01-24 TIN: 23-7108045

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2017

Open to Public
Inspection

Name of the organization

Big Brothers Big Sisters of the Bay Area

Employer identification number

23-7108045

Return Reference	Explanation
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents	On October 6, 2017, Big Brothers Big Sisters of the North Bay (the North Bay) merged with the Organization. The North Bay was merged into the Organization and the separate corporate existence of the North Bay ceased. The Organization succeeds, without other transfer, to all of the rights and properties of the North Bay and is subject to all the debts and liabilities thereof in the same manner as if the Organization had itself incurred them. Assets received by the Organization were $1,090,472 and liabilities assumed were $247,046.
Form 990, Part VI, Line 11b: Form 990 Review Process	Subsequent to preparation, the primary officer reviews the Form 990, and forwards it to the Board Treasurer for further review. The Form 990 is made available to all board members prior to filing.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Directors are required to disclose potential conflicts prior to joining the Board, and are further required to disclose potential conflicts arising during their board service. All officers and directors sign a conflict of interest disclosure upon joining the Board, and annually thereafter.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The Executive Director's compensation package is determined after review of market surveys of organizations comparable in location and size, and after considering the Executive Director's responsibilities.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	Officer's compensation is determined after review of market surveys of organizations comparable in location and size, and after considering the Officers' responsibilities.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Governing documents are available to the public via the Organization's website, through Guidestar, and by direct request to the Organization.
Other Changes In Net Assets Or Fund Balances - Other Increases	Net Asset Transfer = $843426

Return Reference

Explanation

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

On October 6, 2017, Big Brothers Big Sisters of the North Bay (the North Bay) merged with the Organization. The North Bay was merged into the Organization and the separate corporate existence of the North Bay ceased. The Organization succeeds, without other transfer, to all of the rights and properties of the North Bay and is subject to all the debts and liabilities thereof in the same manner as if the Organization had itself incurred them. Assets received by the Organization were $1,090,472 and liabilities assumed were $247,046.

Form 990, Part VI, Line 11b: Form 990 Review Process

Subsequent to preparation, the primary officer reviews the Form 990, and forwards it to the Board Treasurer for further review. The Form 990 is made available to all board members prior to filing.

Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts

Directors are required to disclose potential conflicts prior to joining the Board, and are further required to disclose potential conflicts arising during their board service. All officers and directors sign a conflict of interest disclosure upon joining the Board, and annually thereafter.

Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management

The Executive Director's compensation package is determined after review of market surveys of organizations comparable in location and size, and after considering the Executive Director's responsibilities.

Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees

Officer's compensation is determined after review of market surveys of organizations comparable in location and size, and after considering the Officers' responsibilities.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents are available to the public via the Organization's website, through Guidestar, and by direct request to the Organization.

Other Changes In Net Assets Or Fund Balances - Other Increases

Net Asset Transfer = $843426

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2017

Software ID:	17005038
Software Version:	2017v2.2