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Home My WebLink AboutItem 8.1 Ala Cnty Green Business Pgm Exh 1 CITY OF DUBLIN Fiscal Year 2009-2010 ~~~a Eu veuN ~,1AN 2 9 zoo9 ~Gil`YAIAIV,~C~ps OFF .__~I; COMMUNITY GROUP/ORGANIZATION APPLICATION FOR FUNDS COVER PAGE AGENCY NAME: ASSOCIATION OF BAY AREA GOVERNMENTS, BALANCE FUND PROPOSED PROJECT/PROGRAM NAME: ALAMEDA COUNTY GREEN BUSINESS PROGRAM FUNDING AMOUNT REQUESTED: X2,000.00 EXHIBIT ~ SECTION 2 Page2of18 ~ -~ 3-31-~~ ~~ '~ CITY OF DUBLIN { COMMUNITY GROUP/ORGANIZATIONAL ~ FUNDING REQUEST APPLICATION PACKET Fiscal Year 2009-201 D i n2: Sect o Application for Community Group/Organizational Funding SECTION 2 Page 1 of 18 CITE OF DUBLIN Fiscal Year 2009 2010 APPLICATION FOR FUNDS i. Please select one expense category: ^ Capital / Operating 2. AppFcant Information: OrganizationlAgency Name _Association of Bay Area Governments, Balance Fund fiscal agent for Alameda County Green Business Program Mailing Address_101 8`" Street, Oakland C,A 9607 {ABAG) Street Address l 131 Harbor Bay Parkway, Alameda CA 94502 (ACGBP) Pamela J. Evans 5 ] 0.567.6770 Alameda County Green Business Program Coordinator Executive Director/Chairperson Work Phone NA Board President (if applicable) Work Phone Email Email Please list the Primary Project Contact Person tivho would be able to answcr questions about this application and project/program during the funding period. Pamela J. Evans, Alameda County Green Business Program Coordinator, S 10.567.6770 pamela.evans(a~ac og_v.org Contact Person for Project/Program (same as above) Federal Tag Identification No. (required) _94-305-$005 (for ABAG Balance Fund) City of Dublin Business License No. (required) _10670 pamela.evans~ac o~ v.or~ SECTION 2 Page 3 of 18 City of Dublin Fiscal Year 2009-2010 Application for .Funds 3. Proposed Project/Program Information (Do not describe Organization.) Amount of Funds Requested ~ _2,000.00 (Maximum $25,000 per project.) Proposed Project/Program Name Alameda County Green Business Program Proposed Project/Program Date(s): Start _7 / I / 09 and End _6 / _30 /_l 0 mo. day yr. mo. day yr. Please note: City Council Grant Funds are distributed on a reimbursement basis. If your Agency needs a 100% disbursement at the beginning of the Fiscal Year, please indicate this below and please provide justification for this need. ^ Agency is requesting 100% disbursement at the beginning of the Fiscal Year. If selecting this option, please provide justification in the blank space below. / Agency is not requesting ] 00% disbursement at the beginning of the Fiscal Year. If selecting this option, please provide the frequency that reimbursements will be submitted to the City in the blank space below; e.g., monthly, quarterly, at project completion, etc. Quarterly r t SECTION 2 Page 4 of 18 r City of Dublin Fiscal Year 2009-2010 Application for Funds a. How would the requested funds be used? ^ Describe, in detail, the PROPOSED PROJECTlPROGRAM (not the Agency). ^ Bulleted text is acceptable. ^ Identify if the proposed project/program is a new service, or extension of an existing one. ^ An additional page may be added, if needed. • Recertify existing Dublin Green Businesses • Do outreach to potential new Dublin Green Businesses, including commercial businesses, nonprofit and government organizations. • Assist new applicants to prepare for and undergo Green Business certification. • Coordinate with City staff and other Green Business team members on GB certifications and recertifications. ~~• Promote Green Businesses to the public and other businesses. b. How would the FROPOSED PROJECTLPROGRAM address an unmet community need and improve the quality of life for Dublin residents. Why is this project/program needed? (Additional page may be added, if needed): Many members of the public wish to patronize environmentally responsible businesses. Distrustful of green claims, the public looks for third party assurances that back up such claims. ISO 14001, LEED and certified organic certifications/accreditations are examples of reliable third party certifications. However, these certifications are not applicable to or attainable by small- to medium-sized, locally-based businesses in most cases. The Bay Area Green Business Program, of which Alameda County Green Business Program is a member, provides certification on environmental performance for the operations of these kinds of businesses. By serving this business demographic, the ACGBP is serving both Dublin businesses that wish to improve their environmental performance and be recognized for it, and Dublin residents who wish to patronize environmentally responsible companies. ~~: a i r ~~ SECTION 2 Page 5 of 18 ~~ ~ c. What documentation/data/records support the need for this PROPOSED PROJECT/PROGRAM? Please identify your data sources. (Additional page maybe added, if needed.) Since 1996, the ACGBP has certified over 4001oca1 businesses. The number of businesses in Alameda County undergoing certification has increased every year since 2001. Eight other Bay Area counties and several other municipalities in and beyond California have adopted the Bay Area GBP model piloted by°Alameda County. There are now over 1600 certified Green Businesses in the Bay Area. Data sources include ACGBP's own records and those of the Bay Area Green Business Program. SECTION 2 Page 6 of 18 City of Dublin Fiscal Year 2009-2010 Application for Funds d. Specify the PROPOSED PROJECT/PROGRAIVI population to be served. The ACGBP will work with Dublin businesses that are currently certified and due far recertification. For 2009!10, three organizations are due for recertification. We will assist currently certified businesses (6) wishing assistance in further improving their environmental performance. y~`e will assist Dublin applicants, both current (1) and expected new (up to 3) with their applications and the certification process. We will contact local organizations such as the SF Business Times and the Chamber of Commerce to seek paid and unpaid opportunities to include information about GB certification in their newsletters and other outreach pieces. e. Projects/programs must be evaluated to determine if they are being carried out efficiently and if project/program goals are being met. Please describe how you plan to monitor your project/program's success and impact. The ACGBP has pre-identified program partners that offer in-kind services to the program and to participating businesses at no cost to the Program or to businesses, so roughly two thirds of Program cost are covered by in-kind services. However, not all program costs are covered by these in-kind donations. The funds requested, along with donations from other ACGBP partners through out Alameda County, will fill the gap in pre-certification assistance, data management, certification readiness evaluation and preparation, business outreach and promotion of Dublin ~ Green Businesses to the public. These services are provided by contractors and service companies within Alameda County. When possible, certified Green Businesses are used, and comparative cost of service is always considered in selecting vendors. SECTION 2 Page 7 of 18 ~ enc:Partici ants Total Number of Participants Served by Agency (if applicable) ~ 80, and up to 100 new applicants in 2009. _ Total Number of Dublin Residents Served by Agency (if applicable) Estimated 10% of population interested in using `green' criteria in patronizing businesses. ProjecttProgram Partici ants Total. Pro osed Partici ants Served by this Pro'ect/Pro ram Up to 8 Total Number of Dublin Residents Served b this Project Same as above SECTION 2 Page 8 of 18 Fiscal Year 2009-2010 Application for Funds 5. Financial Information -Operating Budget a. Expense Budget FY 2009-2010 ElPEtiSE 13t~DGET CIROANIZATi01~1 Tuts Pxc~.~FCrI PROGRAI~~I CiR;1N'C ~EQI~EST Personnel Costs. En~ploycc Salaries fi: Benefits 0 Q ~ Non-Personnel Costs _ SCIVICCS ~. Supplies $70,000.00 $2,000.00 X2,000.00 Capital Costs 0 0 0 Other (please specify) Other (please specify) TOTAL (est.) $70,000.00 $2,000.00 $2,000.00 Further Comments/Explanations (if necessary): SECTION 2 Page 9 of 1$ ~_-.,:. ~ City of Dublin Fiscal Year 2009-2010 Application for Funds b. Revenue Budget FY 2009 2010 REVENI.~ l~: I3t ~~ DG ET ORC.~NIZATION PROIJECTlPR4GRAM CommittedlRestricted Funds {specify source) '.von-CoYnntittedfRest~•icted Funds (specify source j TOTAL Further Comr>lents/Explanations (if necessary}: Revenue Budget for Green Business Program Actual and re uested REVENUES From 08/09 re uestedglreceived Alameda County Clean Water Pro ram $10,000 AC Waste Mana ementAuthori & Rec clin Board $15,000 East Bay EDA $2,000 AC Water District $1,00,0 Castro Valle Sanitary District $1,000 Dublin/San Ramon San Dist $1,500 EBMUD -Water Conservation $2,000 Oro Loma Sanitar District 0 Union Sanitar District requested Cities: Alameda $1,500 Alban re uested Berkele $15,000 Dublin $2,000 Emeryville $1,000 Fremont requested _ Ha ward $1,000 Livermore -Public Works $3,000 Newark _ _ 0 Oakland r uested Pleasanton requested San Leandro requested Union Ci r uested SECTION 2 Page 10 of 18 r City of Dublin Fiscal Year 2009-2010 Application for Funds 6. General Agency Information ^ Past grant applicants may check this box in lieu of completing item 6 (a-d) if the programforganizational description on file with the City is correct and current. a. List all years that Organization has previously received City of Dublin funding (not Community Development Block Grant - CDBG). 2000, 2001, 2002, 2003, 2004, 2005, 2008 b. ~ Describe the population(s) served by the Organization. Small xo medium-sized, locally based businesses wishing to be certified on their environmental ~ 'performance. Consumers wishing to patronize businesses based on their environmental performance. c. Describe all the services the Organization currently provides to Dublin residents. 1. The Bay Area GBP maintains aregion-wide, web-based directory where residents may find certified Green Businesses in Dublin and other parts of the Bay Area. 2. The ACGBP maintains a local, printed directory of Green Businesses. 3. The ACGBP assists local businesses in operating in compliance with " environmental laws and regulations, implementing pollution prevention practices, reducing waste and increasing recycling. Such businesses are good neighbors in the community. d. Has your agency ever previously received funds from the City of Dublin? If yes, please specify in what Fiscal Years and the amount received each year. Yes. We received funding in 2000, 2001, 2002, 2003, 2004, 2005 at $1500 each year. We received $2,000 in 2008. SECTION 2 Page 11 of 18 City of Dublin Fiscal Year 2009-2010 Application for Funds ,~° 7. Required Attachments: o Only one (1) copv ~cr A~enc~ of each of the foIlowing is required, even with multiple projects/programs submitted. a Applications ~~~ithout the following documents will not be revie~~°ed for funding. O Please Iabcl attachments: A. B, G etc. ~ .A. Names of Governing Board; identify current Board officers. ~ B. Current total Organization operating_bud~;et, including revenue. m ^ Clearly labellidentify the program that includes the PROPOSED PROJECT/PROD R~1 M. C. Most recent audit report or tax. return (if applicable). .~ D. Resolution, letter or other document providing evidence of Board/Organisation approval of application, and date approval was granted. ^ Board/Organization approval may be pending. ,~ E. Organization`s certificate of insurance showing coverage for liability and workers' compensation. r~ F. Application Verification Declaration SignaturePage. ^ G. Signed affidavit form from each collaborating agency named in proposed projectlprogram plan (if applicable). ~o~ ~'~~tC((~7~ ,~ H. Copy of IRS Letter of Determination indicating tax exempt status. SECTION 2 Page 12 of 18 CL t;~wn P~n~~ ~ ~ ~ January 20, 2009 Roger Bradley Adre~-istrative Analyst City ofDublin 100 Civic Plaza Dublin CA 94568 Dear Mr. Bradley, ~ ~,Y A $~9 GREEN BUSINESS We, the undersigned, are members of the Alameda County Green Business Program Steering Committee. We meet at least quarterly to review and make decisions on ACGBP matters, including: Program direction, sustainability and capacity Priorities for business certification (industry types/sectors within Alameda County Business recognition and promotion The Alameda County Green Business Program's policy is to seek funding from Program partners, including cities, utilities and special districts. Normally, the Steering Committee does not approve specific fund raising activities undertaken by the Program Coordinator. However, the undersigned approve of the ACGBP requesting funding from the City of Dublin for the purposes stated in the application. Sincerely, Pamela J. Evans, ACGBP Coordinator, lameda County Environmental Health Services 7 Rachel. Balsley, StopWaste.Org, Oakland James Duffy, President, Alonzo Printing Company, Hayward ._ Mary Orten ast Bay Economic Development Alliance, Oakland Susan Saka I, E IroSystems Group, Oakland Dennis SN~spi, Boa,,rld Member, tro Valley Sanitary District Jen r Cogley, Ity of B eley ~': _ ~ dames Bars, City of Alameda, Alameda County Clean Water Consortium member ,~ ~z~c~~~ ~~ Form 99~ Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947{a){1} of the Internal Revenue Code (except black lung benefit trust or private foundation) Department of the Treasury Internal Revenue Service - The organization may have to use a copy of this return to satisfy state reporting requirements. OMB No. 1545-0047 ®O / A For the 2007 calendar year, or tax year beginning 7/1/2007 ,and ending 6!3 0/2008 B Check if applicable: ~~~ C Name of organization D Employer identAication number ^ Address change use IRS !abet or BALANCE FOUNDATION 94 3058005 ^ Name change print w Number and street (or P.O. box if mail is not delivered to street address) Room suite E Telephone number ^ Initial return ~e P O Box 2050 (510) 464-7900 ^ Final return speafio Instruo- Ci or town, state or count ,and ZIP + 4 ~ ~ F Accounting method: ^ Cash ®Accrual ^ Amended return tl°ns. Oakland CA 94604-2050 ^ Other {specify) - ^ Application pending • Section 501(c)(3) organizations and 4947(a)(1j nonexempt charitable Hand 1 are not applicable to section 527 organizations. ffili ? ^ ® o f trusts must attach a wmpleted Schedule A (Form 990 or 990-EZ). ates Yes N H{a) Is this a group return or a G Website: - abagonline.ca.gov H(b) If "Yes," enter number of affiliates - _ _ _ _ _ _ _ _ _ _ _ _ ___ H(c) Are all affiliates included? ^ Yes ^ No J Organization type (check only one) - ®501 (c) { $ } ~ (insert no.) ^ 4947(aJ{1) or ^ 527 (If "No," attach a list. See instructions.) K Check here - ^ if the organization is not a 509{a}(3} supporting organization and its gross H(d} Is this a separate return 61ed by an roup ruling? ^ Yes ®No anization covered b a or receipts are normally not more than $25 000. A return is not required but if the organization chooses y g g , , to f le a return, be sure to file a complete return. 1 Group Exemption Number - M Check - ^ if the organization is not required L Gross receipts: Add lines 6b, 8b, 9b, and 10b to line 12 - 91,323 to attach Sch. B (Form 990, 990-EZ, or 990-PF). Revenue. Expenses. and Chanaes in Net Assets or Fund Balances !See the instructions.} 1 Contributions, gifts, grants, and similar amounts received: ~ a Contributions to donor advised funds 1a 0 b Direct public support (not included on line 1a} ib 11,363 c Indirect public support (not included on line 1a} is 0 d Government contributions (grants} (not included on line 1a} id 70,605 e Total (add lines 1a through 1d} (cash $ 81,968 noncash R 0 ) ie 81,968 2 line 93} Program service revenue including government fees and contracts (from Part VII 2 0 3 , Membership dues and assessments 3 0 4 Interest on savings and temporary cash investments 4 7,365 5 Dividends and interest from securities 5 0 6a Gross rents ~ 0 b Less: rental expenses , 6b 0 c Net rental income or (loss}. Subtract line 6b from line 6a 6c 0 d 7 Other investment income (describe - ) 7 0 d 8a Gross amount from sales of assets other IA) Securities (B) other than inventory 0 8a 0 b Less: cost or other basis and sales expenses 0 8b 0 c . Gain or (loss) (attach schedule) 0 8c 0 d Net gain or (loss). Combine line 8c columns (A) and {B} 8d 0 9 , Special events and activities (attach schedule). If any amount is from gaming, check here - ^ See Statement 1 a Gross revenue (not including $ 0 of contributions reported on line 1 b} , 9a 1,990 b Less: direct expenses other than fundraising expenses 9b 0 c Net income or (loss) from special events Subtract line 9b from line 9a 9c 1,990 10a . Gross sales of inventory, less returns and allowances 10a 0 b Less: cast of goads sold . 10b 0 c Gross profit or (loss) from sales of inventory (attach schedule} Subtract line 10b from line 10a 10c 0 11 . Other revenue (from Part VII, line 103) 11 0 12 Total revenue. Add lines 1e, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11 12 91,323 13 Program services (from line 44 column (B}) 13 57,169 °d, 14 , Management and general (from line 44 column (G)) 14 8,155 a 15 , Fundraising (from line 44 column {D}) 15 0 a~ 16 , Payments to affiliates (attach schedule} . i6 0 17 Total expenses. Add lines 16 and 44, column (A} 17 65,324 :I 18 Excess or (deficit} for the year. Subtract line 17 from line 12 18 25,999 a 19 Net assets or fund balances at beginning of year {from line 73 column (A}) 19 178,148 . , ~, 20 Other changes in net assets or fund balances (attach explanation} 20 0 Z 21 Net assets or fund balances at end of vear. Combine lines 18, 19, and 20 21 204,147 Form 990 (2007) Page ~ Statement of All organizations must complete column (A). Columns {8), (C}, and (D} are required for section 501(c}{3) and (4} FUnCtional Expenses organizations and section 4947{a)(1) nonexempt chadtable trusts but optional for others. (See the instructions.) Do not include amounts reported on line 6b, $b, 9b, 10b, Or 16 Of Part /. lp+) Total (s) Program services (C) Management and general (D) Fundraising 22a Grants paid from donor advised funds {attach schedule} (cash $ noncash $ } Ifthis amount includesforeign grants, check here - ^ 22a 0 0 22b Other grants and allocations (attach schedule) Stmt 2 (cash $ 18,182 noncash $ 0 } If this amount includes foreign grants, check here - ^ 22b 18,182 18,182 23 Specific assistance to individuals (attach schedule) ~ 0 0 24 Benefits paid to or for members (attach schedule) 24 0 0 25a Compensation of current officers, directors, key employees, etc. listed in Part V-A 25a 0 0 0 0 b Compensation of former officers, directors, key employees, etc. listed in Part V-B 25b 0 0 0 0 c Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958{{1 }) and persons described in section 4958{c){3)(B) 25c 0 0 0 0 26 Salaries and wages of employees not included on lines 25a b and c 26 0 0 0 0 , , 27 Pension plan contributions not included on lines 25a b and c 27 0 0 0 0 , , 28 Employee benefits not included on lines 25a - 27 28 0 0 0 0 29 Payroll taxes 29 0 0 0 0 30 Professional fundraising fees 30 0 0 0 0 , 31 Accounting fees 31 0 0 0 0 32 Legal fees 32 0 0 0 0 33 Supplies 33 218 218 0 0 34 Telephone ~ 0 0 0 0 35 Postage and shipping 35 0 0 0 0 36 Occupancy 36 0 0 0 0 37 Equipment rental and maintenance 37 0 0 0 0 . 38 Printing and publications 38 0 0 0 0 39 Travel 39 24 24 0 0 40 Conferences conventions and meetings 40 3,399 3,399 0 0 , , . 41 Interest 41 0 0 0 0 42 Depreciation depletion etc (attach schedule) 42 0 0 0 0 , , . 43 Other expenses not covered above (itemize): See Statement 3 a 43a 43,501 35,346 8,155 ------------------------------------------------------- b 43b ------------------------------------------------------- c 43c ------------------------------------------------------- d 43d ------------------------------------------------------- e 43e ------------------------------------------------------- f 43f ------------------------------------------------------- 9 439 ------------------------------------------------------- 44 Total functional expenses. Add lines 22a through 43g. (Organizations completing columns (B}-(D), carry these totals to lines 13-15} 44 65,324 57,169 8,155 0 Joint Costs. Check - ^ if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? - ^ Yes ©No If "Yes," enter (i) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $ , (iii) the amount allocated to Management and general $ ;and (iv) the amount allocated to Fundraising $ Form 990 (2007) Page .3 Statement of Program Service Accomplishments lSee the instructions.) Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. What is the organization's primary exempt purpose? - Economic Development of Region ________ ---------- -- - "--- Program Service All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number Expenses (Required for 501(c)(3) and of clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4} (4) orgs., and 4947(a)(1) trusts; but optional for organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.) others.) a .See Statement 4 ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- (Grants and allocations $ ---------------------------------------------------------------- ---------------------------------------------------------------- ) tf this amount includes foreign grants, check here - ^ b ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- --------------------------------- ------------------------------ (Grants and allocations $ ---------------------------------------------------------------- --------- ---------------------------------------------------- - ) If this amount includes foreign. grants, check here - [] c ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- (Grants and allocations $ ---------------------------------------------------------------- ---------------------------------------------------------------- ) If this amount includes foreign grants, check here - ^ d ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- ---------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------- ----------------------------- Grants and allocations -------------------------------------------- ------------------------------------------ ( $ ) If this amount includes foreign grants, check here - ^ e Other program services {attach schedule) (Grants and allocations $ ) If this amount includes .foreign grants, check here - ^ f Total of Program Service Expenses (should equal line 44, column (B), Program services}, . - 57,169 Form 990 (2007) Farm 990 (2007} Page 4 Balance Sheets (See the instructions.} Note: Where n:cjuired, attached schedu/es and amounts within the description (A) (B) column should be for end-of--year amounts only.. Beginning of year End of year 45 Cash-non-interest-bearing 177,139 45 176,479 . 46 Savings and temporary cash investments 151,366 46 198,938 47a Accounts receivable 47a 1,534 b Less: allowance for doubtful accounts 47b 0 1,972 47c 1,534 48a Pledges receivable 48a 0 b Less: allowance for doubtful accounts 48b 0 0 48c 0 49 Grants receivable 0 49 0 , 50a Receivables from current and former officers, directors, trustees, and key employees {attach schedule) 0 50a 0 b Receivables from other disqualified persons (as defined under section 4958(fJ(1)) and persons described in section 4958(c)(3)(B) (attach schedule) 0 50b 0 51a Other notes and loans receivable (attach ~ . schedule) , 5ia 0 y b Less: allowance for doubtful accounts Sib 0 0 51c 0 a 52 Inventories for sale or use 0 52 0 53 Prepaid expenses and deferred charges 0 53 0 54a Investments-publicly-traded securities - ^ Cost ^FMV 0 54a 0 , b Investments-other securities (attach schedule) - ^ Cost ^FMV 0 54b 0 55a Investments-land, buildings, and equipment: basis 55a 0 b Less: accumulated depreciation (attach 55b 0 schedule) 0 55c 0 , 56 Investments~ther {attach schedule) 0 ~ 0 57a Land, buildings and equipment: basis 57a 0 , b Less: accumulated depreciation (attach schedule) 57b 0 0 57c 0 . 58 Other assets, including program-related investments (describe - .__.) 0 58 0 59 Total assets (must equal line 74}. Add lines 45 through 58 330,477 59 376,951 60 Accounts payable and accrued expenses 3,640 60 4,415 61 Grants payable 0 61 0 62 Deferred revenue 0 62 0 63 Loans from officers, directors, trustees, and key employees (attach schedule) 0 ~ 0 ~ . 64a Tax-exempt bond liabilities {attach schedule) 0 64a 0 _ ~ b Mortgages and other notes payable (attach schedule) 0 64b 0 ________________) 85 Other liabilities (describe - See Statement_5 ________ 148,689 65 168,389 _ 66 Total liabilities. Add lines 60 through 65 152,329 66 172,804 Organizations that follow SFAS 117, check here - ^ and complete lines N 67 through 69 and lines 73 and 74. 67 Unrestricted 67 ~ 68 Temporarily restricted 68 m , 69 Permanently restricted 69 3 Organizations that do not follow SFAS 117, check here - ^/ and a complete lines 70 through 74. 0 70 Capital stock trust principal or current funds 0 70 0 .`~ , , . and equipment fund 71 Paid-in or capital surplus or land building 0 71 0 y , , , or other funds 72 Retained earnings endowment accumulated income 178,148 72 204,147 'Q , , , 73 Total net assets or fund balances. Add lines 67 through 69 or lines d z 70 through 72. {Column (A) must equal line 19 and column (B) must equal line 21) 178,148 73 204,147 74 Total liabilities and net assets/fund balances. Add lines 66 and 73 330,477 74 376,951 G,,.,,, Qgfl r~nn~ Form 990 {2007) Page rJ ' Reconciliation of Revenue per Audited Financial Statements With Revenue per Return (See the a Total revenue, gains, and other support per audited financial statements ~ a I 91,323 b Amounts included on line a but not on Part I, line 12: 1 Net unrealized gains on investments b1 0 2 Donated. services and use of facilities b2 0 3 Recoveries of prior year grants b3 0 4 Other (specify)- ------------------------------------------------------ ----------- b4 0 Add lines bi through b4 b 0 c Subtract line b from line a c 91,323 d Amounts included on Part I, line 12, but not on line a: 1 Investment expenses not included on Part I, line 6b - d1 0 2 Other (specify}- --------------------------------------------•-------------------- --------------------------------------------------------------------------------------- d2 0 Add lines di and d2 d 0 e Total revenue (Part I, line 12}. Add lines c and. d . ~ e 91,323 • Reconciliation of Ex enses r Audited Financial Statements With Ex rises er R eturn a Total expenses and losses per audited financial statements a 65,324 b Amounts included on line a but not an Part I, line 17: 1 Donated services and use of facilities . bi 0 2 Prior year adjustments reported on Part I, line 20 b2 0 3 Losses reported on Part 1, line 20 b3 0 4 Other (specify): ------•-------------------------------------•-------------------- b4 0 Add lines b1 through b4 b 0 c Subtract line b from line a c 65,324 d Amounts included on Part I, line 17, but not on line a: 1 Investment expenses not included on Part I, line 6b d1 0 2 Other (specify): -------------------------------------------------------------------- ------------------ d2 0 - Add lines di and d2 d 0 e Total expenses (Part I, line 17). Add lines c and d ~ e 65,324 ' Current Officers, Directors, Trustees, and Key Employees (List each person who wa s an o fficer, director; trustee, or key employee at any time during the year even if they were not compensated.) (See the ins fructi ons.) (A) Name and address (B) Title and average hours per week devoted to position (C) Compensation (If not paid, enter -0-.) (D) Contributions to employee benefit plans & deferred compensation plans (E) Expense account and other allowances See Statement 6 Form 994 {2007) Form 990 (200 Page 6 Current Officers, Directors, Trustees, and Ke Em to ees continued Yes No 75a Enter the total number of officers, directors, and trustees permitted to vote on organization business at board meetings - S b Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent St t 7 contractors listed in Schedule A, Part II-R or II-B, related to each other through family or business relationships? If "Yes," attach a statement that identifies the individuals and explains the relationship(s) 75b / c Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Pan. II-A ar II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization? See the instructions for the definition of "related organization.", , - 75c / If "Yes," attach a statement that includes the information described in the instructions. d Does the organization have a written conflict of interest policy? 75d / Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits pf any former officer, director, trustee, or key employee received compensation or other benefits (described below) during the year, list that person below and enter the amount of compensation or other benefits in the appropriate column. See the instructions.) (A) Name and address (Bj Loans and Advances (C) Compensation (if not paid, enter -0-) (D) Contributions to ~n~oyee benefit plans & deferred c sation ans (E) Expense account and other allowances ------ ------------------------------------------------------------ ------ ------------------------------------------------------------ ------ ------------------------------------------------------------ ------ ------------------------------------------------------------ ------ ------------------------------------------------------------ ------ ------------------------------------------------------------ ------ ------------------------------------------------------------ Other Information See the instructions.) Yes No 76 Did the organization make a change in its activities or methods of conducting activities? If "Yes," attach a detailed statement of each change 76 / 77 . Were any changes made in the organizing or governing documents but not reported to the IRS? 77 ~ / 78a . if "Yes," attach a conformed copy of the changes. Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? 78a / b If "Yes " has it filed a tax return on Form 990-T for this year? 78b 79 , , Was there a liquidation, dissolution, termination, or substantial contraction during the year? If "Yes," attach a statement 79 / 80a Is the organization related (other than by association with a statewide or nationwide organization} through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? SOa / b 81a b If "Yes," enter the name of the organization - _See Statement 8 - - - - ------------------------------------------------- __________________________________________________________. and check whether it is ^ exempt or ^ nonexempt Enter direct and indirect political expenditures. (See line 81 instructions.} 81a 0 Did the organization file Form 1120-POD for this year? 1b / Form 99~ (2007) Forrn 990 {200 Page 7 Other Information continued Yes No 82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? 82a / b If "Yes," you may indicate the value of these items here. Do not include this amount as revenue in Part 1 or as an expense in Part IL (See instructions in Part 111.} ~82b 83a Did the organization comply with the public inspection requirements for returns and exemption applications? 83a / b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 83b / 84a Did the organization solicit any contributions or gifts that were not tax deductible? $4a / b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 84b 85 501(c)(4), {5), or (6) organizations. a Were substantially all dues nondeductible by members? 85a b Did the organization make only in-house lobbying expenditures of $2,000 or less? 85b If "Yes" was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members 85c d Section 162(e) lobbying and political expenditures 85d 2 e Aggregate nondeductible amount of sectian 6033(e)(1)(A) dues notices 85e f Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? $5g h If section 6033(e)(1)(A} dues notices were sent, does the organization agree to add the amount on line 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the `85h following tax year? 86 501(c)(7) orgs. Enter: a Initiation fees and capital contributions included on line 12 , 86a b Gross receipts, included on line 12, for public use of club facilities 86b 87 501(c){12) orgs. Enter: a Gross income from members or shareholders 87a b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 87b 88a At any time during the year, did the organization own a 50°10 or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Part IX . 88a / b At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b}(13)? If "Yes," complete Part XI , - 88b / 89a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under: section 4911 -_____________________ ~- ;section 4912 ----------------____-- ~- ;sectian 4955 ------------____-- 0_ ', b 501(c)(3) and 501(c)(4) orgs. Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If "Yes," attach a statement explaining each transaction 89b / c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections .4912, 4955, and 4958 - 0 dEnter: Amount of tax on line 89c, above, reimbursed by the organization - 0 e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter ' transaction? 89e / f All organizations. Did the organization acquire a direct or indirect interest in any applicable insurance contract? 89f / g For supporting organizations and sponsoring organizations maintaining donor advised funds. Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year? 899 / 90a List the states with which a copy of this return is filed - None _ b Number of employees employed in the pay period that includes March 12, 2007 (See instructions.) (90b ~ 0 91 a The books are in care of - Association of Bay Area Governments Telephone no. - _ _ _ _ _ _ _ 510-464-7900 Located at - _ 101 8th Street, Oakland, CA_ _ _ _ _ _ _ ZIP + 4 - _ _ _ _ _ _ _ _ __ _ _____94607 b 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 Yes No account)? 91b / If "Yes," enter the name of the foreign country - ____________________________________________________________________. See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. c.,..., Qc.IA t~nnT Form 990 {2007} Page ~ Other Information (continued Yes No c At any time during the calendar year, did the organization maintain an office outside of the United States? 91c / If "Yes," enter the name of the foreign country - ____________________________________________________________________. 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Farm 1041-Check here . - ^ and enter the amount of tax-exempt interest received or accrued during the tax year - g2 Anal sis of Income-Producin Activities. (See the instructions.) Note• Enter gross amounts unless otherwise Unrelated business income Excluded 6y section 512, 513, or 514 (~ ' Related dr indicated. (A) (B) (C) {D) exempt function 93 Program service revenue: Business code Amount Exclusion code Amount income a b c d e f MedicarefMedicaid payments. , g Fees and contracts from government agencies 94 Membership dues and assessments 95 Interest an savings and temporary cash investments 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate: a debt-financed property b not debt-financed property . 98 Net rental income or (loss) from personal property 99 Other investment income . 100 Gain or (loss) from sales of assets other than inventory 101 Net income ar (loss} from special events 102 Gross profit or (loss} from sales of inventory 103 Other revenue: a b c d e 104 Subtotal (add columns (B), (D), and (E)) 105 Total (add line 104, columns (B}, (D), and (E)) . Note: Line 105 plus line 7e. Part 1, should equal the amount on tine 92, Part !. 14 I 7 1 0 ~ ~ 7,365 ~ 1,990 . - 9,355 Relationshi of Activities to the Accom lishment of Exem t Pur oses See the instructions. Line No, ~ Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's exempt purposes (other than by providing funds for such purposes). See Statement 9 Information R ardin Taxable Subsidiaries and D isr arded Entities (see the fnstructrons.) A Name, address, and )EIN of corporation, artnership, or disre arded entity PercenBta~e of ownership interest Nature of activities Total(Dcome End o~year assets p~0 Q~ 0`p p/D ~~ intormation Regarding Transters Associates with Nersonai tienerit ~oniracrs (see me +nsrrucrrons.~ (a) Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ^ Yes ~ No (b) Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ^ Yes ®No Note: If "Yes" to (b), file Form 8870 and Form 4720 (see instructions). Form g9~ (2007) Form 990 (2007) Page 9 Information Regarding Transfers To and From Controlled Entities. Complete only if the organization is a controlling organization as defined in section 512(b}(13). Yes No 106 Did the reporting organization make any transfers to a controlled entity as defined in section 512(b){13) of the Code? If "Yes," complete the schedule below for each controlled entity. (A) (Bj {C) (D1 Name, address, of each controlled entity Employer Identificafion Description of Amount of transfer Number transfer -------------------------------------------- b -------------------------------------------- -------------------------------------------- c -------------------------------------------- -------------------------------------------- Totals Yes No 107 Did the reporting organization receive any transfers from a controlled entity as defined in section 512(b)(13) of the Code? If "Yes," complete the schedule below for each controlled entity. (Al (B) (C) tD1 Name, address, of each controlled entity Employer Identification Description of f Amount of transfer Number trans er a -------------------------------------------- b c Totals Yes No 108 Did the organization have a binding written contract in effect on August 17, 2007, covering the interest, rents, royalties, and annuities described in question 107 above? Under penalties of periury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of rrry knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Please Si ' gn Signature of officer Date Here Joseph Chan, CFO ' Type or print name and title Paid Preparers' Date Check if Preparer's SSN or PTIN (See Gen. Inst. ~ ~ Pre arers signature employed - ^ p Fi ' Use Onl rm s name (or yours if f EIN - y sel -employed), ' address, and ZIP + 4 , , Phone no. - t 1 Form 99~ (200 SCHEDULE A ~ Organization Exempt Under Section 501(c)(3) (Form 990 or 990-EZ~ (Except Private Foundation) and Section 501(e), 5o1(f), 501(k), 501(n), or 4947(a)(1) Nonexempt Charitable Trust Supplementary Information--(See separate instructions.) Department of the Treasury Internal Revenue Service - MUST be completed by the above organizations and attached to their Form 990 or 990-EZ Name of the organization BALANCE FOUNDATION OMB No. 1545-0047 ~~O Employer identification number 94 3058005 Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See page 2 of the instructions. List each one. If there are none, enter "N one.") (a) Name and address of each employee paid more than $50,OD0 (b) Title and average hours per week devoted to position (c) Compensation (d) Contributions to employee benefit plans & deferred compensation (e} Expense account and other allowances None ------------------------------------------------------------ ------------------------------------------------------------ Total number of other employees paid over $50,000. - 0 ~~ Compensation of the Five Highest Paid Independent Contractors for Professional Services (See ^ane 9 of the inGtn,rtinns_ l ist each nne (whether individuals or firms). If there are none, enter "None.") (a) Name and address of each independent contractor paid more than $50,D00 ib} Type of service (e} Compensation None -------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------- Total number of others receiving over $50,000 for professional services - 0 ~~ Compensation of the Five Highest Paid Independent Contractors for Other Services (Lis# each contractor who performed services other than professional services, whether individuals or firms. If there are none, enter "None." See page 2 of the instructions.) (a) Name and address of each independent contractor paid .more than $SD,000 (h} Type of service (c} Compensation None ------------------------------------------------------------------ Total number of other contractors receiving over $50,000 for other services - 0 For Paperwork Reduction Act Notice, see the Instructions for Form 990 and Form 990-EZ. Cat. No. 11285E Schedule A (Form 99D or 990-EZ} 20D7 Schedule A (Form 990 or 990-E~ 2007 Page 2 Statements .About Activities (See page 2 of the instructions.) Yes No 1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If "Yes," enter the total expenses paid or incurred in connection with the lobbying activities - $ ~ (Must equal amounts on line 38, Part VI-A, or line i of Part VI-B.) : 1 / Organizations that made an election under section 501 (h) by filing Form 5768 must complete Part VI-A. Other organizations checking "Yes" must complete Part VI-B AND attach a statement giving a detailed description of the lobbying activities. 2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (lf the answer to any question is "Yes," attach a detailed statement explaining the transactions.) a Sale exchange or leasing of property? 2a / , , , b Lending of money or other extension of credit? 2b / c Furnishing of goods services or facilities? 2c , , d Payment of compensation (or payment or reimbursement of expenses if more than $1 000)? 2d / , e Transfer of any part of its income or assets? 2e / 3a Did the organization make grants for scholarships, fellowships, student loans, etc.? (If "Yes," attach an explanation of how the organization determines that recipients qualify to receive payments.) . Stmt.11 3a / b Did the organization have a section 403(b) annuity plan for its employees? 3b / . c Did the organization receive or hold an easement for conservation purposes, including easements to preserve open .space, the environment, historic land areas or historic structures? If "Yes," attach a detailed statement 3c / d Did the organization provide credit counseling or debt negotiation services? credit repair debt management ~ / , , , 4a Did the organization maintain any donor advised funds? If "Yes," complete lines 4b through 4g. If "No," complete lines 4f and 4g 4a / b Did the organization make any taxable distributions under section 4966? 4b / c Did the organization make a distribution to a donor erson? donor advisor or related 4c / , , p d Enter the total number of donor advised funds owned at the end of the tax year . - e Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year - f Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included on line 4d) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts - ~ g Enter the aggregate value of assets held in all funds or accounts included on line 4f at the end of the tax year - ~ Schedule A (Form 990 or 990-EZ) 2407 Schedule A (Form 990 or 990-EZ) 2007 Page .3 Reason for Non-Private Foundation Status {See pages 4 through 7 of the instructions.} I certify that the organization is not a private foundation because it is: (Please check only ONE applicable box.) 5 ^ A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i). 6 ^ A school. Section 170(b)(1)(A)(ii). (Also complete Part V.) 7 ^ A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii)- 8 ^ A federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v}. 9 ^ A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state ---•------•----------•-------------------•-----------------------------------------------------•-•------------•---•--••-•----...---- 10 ^ An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv). (Also complete the Support Schedule in Part IV-A.) 11a ©An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 11b ^ A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 12 ^ An organization that normally receives: (1) more than 33'/a% of its support from contributions, membership fees, and. gross receipts from activities related to its charitable, etc., functions-subject to certain exceptions, and (2) no more than 33'/a% 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. See section 509(a)(2). (Also complete the Support Schedule in Part IV-A.) 13 ^ An organization that is not controlled by any disqualified persons (other than foundation managers} and otherwise meets the requirements of section 509(a)(3). Check the box that describes the type of supporting organization: ^ Type I ^Type II ^Type III-Functionally Integrated ^Type III-Other Provide the following information about the supported organizations. (See page 7 of the instructions.) (a) Name(s) of supported organizations} (b} Employer identification number (EIN} (c) Type of organization (described in lines 5 through 12 above or IRC section} (d) Is the supported organization listed in the supporting organization's governing documents? (e} Amount of support Yes No Total . ~ I -- 0 14 ^ An organization organized and operated to test for public safety. Section 509(a}(4}. (See page 7 of the instructions.) Schedule A (Form 990 or 990-EZj 2087 Schedule A (Form 990 or 990-E2) 2007 Page 4 ' SUppOrt SChedUle (Complete only if you checked a box on line 10, 11, or 12.) Use cash method of accounting. Note: You may use the worksheet in the instructions for converting from the accrual to the cash method of accountina. Calendar year (or fiscal year beginning in) - {a} 2006 (b} 2005 (c} 2004 {d) 2003 (e} Total 15 Gifts, grants, and contributions received. (Do not include unusual grants. See line 28.) . 123,119 125,168 72,427 315,188 635,902 16 Membership fees received 0 0 0 0 0 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any actively that is related to the organization's charitable, etc., purpose 0 0 0 0 0 18 Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 0 0 300 299 599 19 Net income from unrelated business activities not included in line 18. 0 0 0 0 0 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf . 0 0 0 0 0 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge , 0 0 0 0 0 22 Other income. Attach a schedule. Do not include gain or (loss) from sale of capital assets 0 0 0 0 0 23 Total of lines 15 through 22 , 123,119 125,168 72,727 315,487 636,501 24 Line 23 minus line 17 , 123,119 125,168 72,727 315,487 636,501 25 Enter 1 % of line 23 1,231 1,252 727 3,155 - 26 Organizations described on lines 10 or 11: a Enter 2°I of amount in column (e) line 24 26a 12,730 , , , b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization} whose total gifts for 2003 through 2006 exceeded the amount shown in line 26a. Do not file this list with your return. Enter the total of all these excess amounts - 26b 69,540 c Total support for section 509(a)(1) test: Enter line 24 - column (e) 26c 636,501 . , d Add: Amounts from column (e) for lines: 18 599 19 0 22 0 26b 69,540 - 26d 70,139 e Public support (line 26c minus line 26d total) . - 26e 566,362 f Public support percentage (line 26e (numerator) divided by line 26c (denominator}) . - 26f 89 27 Organizations described on line 12: a For amounts included in lines 15, 16, and 17 that were received from a "disqualified person," prepare a list for your records to show the name of, and total amounts received in each year from, each "disqualified persan." Do not file this list with your return. Enter the sum of such amounts far each year: (2006) --.• (2005) --•---- (2004) •-----------------•--------- (2003) ---•---------•-----•--••--- b For any amount included in line 17 that was received from each person (other than "disqualified persons"), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11 b, as well as individuals.) Do not file this list with your return. After computing the difference between the amount received and the larger amount described in (1) or (2}, enter the sum of these differences (the excess amounts) for each year: (2006) (2005). ------ (2004) ------------------•--------- (2003) --------------------------- c Add: Amounts from column (e} for lines: 15 17 20 d e f 9 h . ~,. 27c - 27d . . - 27e .- Bator)). - 28 Unusual Grants: For an organization described in line 10, 11, or 12 that .received any unusual grants during 2003 through 2006, prepare a list for your records to show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not file this list with your return. Do not include these grants in line 15. Schedule A (Form 990 or 990-EA 2007 16 21 Add: Line 27a total and line 27b total Public support (line 27c total minus line 27d total) . Total support for section 509(a)(2) test: Enter amount from line 23, column (e) . . - 27f Public support percentage (line 27e (numerator} divided by line 27f (denominator}} , , Investment income percentage (line 18, column (e} (numerator) divided by line 27f (del Schedule A (Form 990 or 990-EZ) 2007 Page rJ Private School Questionnaire (See page 9 of the instructions.} (To be completed ONLY by schools that checked the box on line 6 in Part IVj bylaws statement in its charter 29 Does the or anization have a raciall toward students b nondiscriminato polic Yes No , , g y y ry y other governing instrument or in a resolution of its governing body? 29 , 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs and scholarships? 30 , 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the polic known to all parts of the general community it serves? 31 y If "Yes," please describe; if "No," please explain. (If you need more space, attach a separate statement.) --------------------------------------------------------------------------------------------------------------------------------- 32 Does the organization maintain the following: and administrative staff? a Records indicating the racial composition of the student bod faculty 32a , y, b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? 32b c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions and scholarships? programs 32c , , d Copies of all material used by the organization or on its behalf to solicit contributions? , 32d If you answered "No" to any of the above, please explain. (If you need more space, attach a separate statement.) 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? 33a b Admissions policies? , , 33b c Employment of faculty or administrative staff? 33c d Scholarships or other financial assistance? , 33d e Educational policies? 33e f Use of facilities? 33f g Athletic programs? 3 h Other extracurricular activities? 33h If you answered "Yes" to any of the above, please explain. (If you need more space, attach a separate statement.) 34a Does the organization receive any financial aid or assistance from a governmental agency? 3`~ b Has the organization's right to such aid ever been revoked or suspended? 34b If you answered "Yes" to either 34a or b, please explain using an attached statement. 35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," attach an explanation Schedule A (Form 990 or 990-EYj 2007 Schedule A {Form 990 or 990-EZ) 2007 Page 6 ` Lobbying Expenditures by Electing Public Charities (See page 10 of the instructions.) (To be completed ONLY by an eligible organization that filed Form 5768) Check - a ^ if the organization belongs to an affiliated group. Check - b ^ if you checked "a" and "limited control" provisions apply. b Limits on Lobbying Expenditures Affiliated group To be completed totals for all electing (fhe term "expenditures" means amounts paid or incurred.) organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 36 37 Total lobbying expenditures to influence a legislative body (direct lobbying}, 37 38 Total lobbying expenditures (add lines 36 and 37) , ~ 39 Other exempt purpose expenditures 39 40 Total exempt purpose expenditures (add lines 38 and 39} ~ 41 Lobbying nontaxable amount. Enter the amount from the following table- If the amount on line 40 is- The lobbying nontaxable amount is- Not over $500,000. 20% of the amount on line 40 . Over $500,000 but not over $1,000,000 $10Q,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000. $175,000 plus 10% oftheexcessover$1,000,000 41 Over $1,500,000 but not over $17,000,000, $225,000 plus 5% of the excess aver $1,500,000 Over $17,000,000. $1,000,000 , 42 Grassroots nontaxable amount (enter.25% of line 41). 42 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36. 43 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38. 44 Caution: ff there is an amount on either line 43 or fine 44, you must fife Form 4720. 4Year Averaging Period Under Section 501 (h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions far lines 45 through 50 on naae 13 of the instructions.l Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) - (a) 2007 (b) 2006 (c} 2005 (d) 2004 (e} Total 45 Lobbying nontaxable amount , 46 Lobbying ceiling amount (150°l0 of line 45(e)) 47 Total lobbying expenditures . , 48 Grassroots nontaxable amount , , 49 Grassroots ceiling amount (150% of line 48(e)) 50 Grassroots lobbying expenditures , ~~:ra_ Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI-A} (See page 13 of the instructions.) During the year, did the organization attempt to influence national, state or local legislation, including any Yes No Amount attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers ~ b Paid staff or management (Include compensation in expenses reported on lines c through h.) . ~ c Media advertisements , ~ d Mailings to members, legislators, or the public . ~ e Publications, or published or broadcast statements ~ f Grants to other organizations for lobbying purposes ~ g Direct contact with legislators, their staffs, government officials, or a legislative body, ~ h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means ~ i Total lobbying expenditures (Add lines c through h.) 0 If "Yes" to any of the above, also attach a statement giving a detailed description of the lobbying activities. Schedule A (Form 990 or 990-E2) 2007 Schedule A (Form 990 or 990-E27 2007 Page 7 Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (See page 13 of the instructions.) 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in s 501(c) of the Code (other than section 501(c)(3} organizations} or in section 527, relating to political organizations? ection a Transfers from the reporting organization to a noncharitable exempt organization of: Yes No C) Cash 51a i / (ii) Other assets a ii) / b Other transactions: {i} Sales or exchanges of assets with a noncharitable exempt organization b(i) / t organization (ii) Purchases of assets from a noncharitable exem b ii / p (ii) Rental of facilities ment or other assets e ui b ~~~ / , , q p {iv} Reimbursement arrangements b(v / (v) Loans or loan uarantees b{v) / g solicitations (vi) Performance of services or membershi or fundraisin b(vi} / p g or paid employees c Sharin of facilities mailin lists other assets e ui ment c / g , g , , q p , d If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market .value goods, other assets, or services given by the reporting organization. If the organization received less than fair market value i transaction or sharing arrangement, show in column (d} the value. of the goods, other assets, or services received: of the n any Schedule A (Form 990 or 990-E~ 2007 52a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? ~ ^ Yes ®No Statement 1 Form: 990 Page: 1 Part: I Question: 9 BALANCE FOUNDATION 94-3058005 Schedule of Special Events Gross Gross Direct Net Income Description Receipts Contributions Revenue Costs (Loss) Green Business Event Proceeds $1,990.00 $0.00 $1,990.00 $0.00 $1,990.00 Total; $1,990.00 $0.00 $1,990.00 $0.00 $1,990.00 Statement 2 Form: 990 Page: 2 Part: II Question: 22b Grants and Allocations BALANCE FOUNDATION 94-3058005 Classification Tranter-Leong Intern Tamar Cooper Date: Type: Cash Address: 2429 Clement 3 Grant Amt $4,677.00 San Francisco, CA 94121 United States Purp of payment to affiliate Relationship: Intem for Association of Bay Area Governments Description of Property: How Determined Book Value of Property: FMV of Property: Classification Donation Association of Bay Area Govenments Date: Type: Cash Address: 101 8th Street Grant Amt $10,000.00 Oakland, CA 94607 United States Purp of payment to affiliate Relationship: Administrator -Governmental Agency Description of Property: How Determined Book Value of Property: FMV of Property: Classification Tranter-Leong Intern Barbara Walden Date: Type: Cash Address: 1869 Sunnydale Ave Grant Amt $3,505.00 San Francisco, CA 94134 United States Purp of payment to affiliate Relationship: Intern for Association of Bay Area Governments Description of Property: How Determined Book Value of Property: FMV of Property: Total Grants: $18,182.00 Statement 3 BALANCE FOUNDATION Form: 990 94-3058005 Page: 2 Part: II Question: 43 Attachment listing other expenses for Part II Description Total: Pgm Services Mgt and General Fundrasing Technical Consultants $28,847.00 $28,847.00 $0.00 $0.00 Paid to 3rd-Party Administrator-Assn $8,105.00 $0.00 $8,105.00 $0.00 Advertising $2,830.00 $2,830.00 $0.00 $0.00 Miscellaneous $2,797.00 $2,747.00 $50.00 $0.00 Subscriptions & Memberships $922.00 $922.00 $0.00 $0.00 Total: $43,501.00 $35,346.00 $8,155.00 $0.00 Statement 4 BALANCE FOUNDATION Form: 990 94-3058005 Page: 3 ' Part: 111 Question: Program Services Achievement Pgm. Svc. Exp. Government & Public Administration Programs: Tranter-Leong Internship for graduate students in public $8,182.00 policy, administration, planning. (2 Internships) Grants and Allocations: $8,182.00 This amount includes foreign grants: No Environmental Programs, General/Other: Alameda Green Business: Served as fiscal agent for County of $38,987.00 Alameda program providing technical assistance to local businesses who want to exceed basic enviromental regulatory standards.Ali Expenses 100% Management & General. (1 Participants) Grants and Allocations: $0.00 This amount includes foreign grants: N/A Government & Public Administration Programs: Economic Development of the San Francisco bay region: $10,000.00 donation to the Association of Bay Area Governments for its Fall 2007 General Assembly. (1 San Francisco Bay Region) Grants and Allocations: $10,000.00 This amount includes foreign grants: No Total: $57,169.00 Statement 5 Form: 990 Page: 4 Part: IV Question: 65 Other Liabilities BALANCE FOUNDATION 94-3058005 Liability Description BOY Amount EOY Amount Leong-Tranter Intership Fund $148,689A0 $188,389.00 Total: $148,689.00 $188,389.00 Statement 6 Form: 990 Page: 5 Part: V Question: BALANCE FOUNDATION 94-3058005 Officers, Directors, Trustees, and Key Employees Name and Address Ave. Hrs/week Comp. Benefits Expenses David Cortese 0 $0.00 $0.00 $0.00 Title: Board Member Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Henry Gardner 0 $0.00 $0.00 $0.00 Title: President Addr 1: P O Box 2050 Addr T. CSZ: Oakland, CA 94604-2050 Country: United States Joseph K Chan 0 $0:00 $0.00 $0.00 Title: Chief Financial Off Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Patricia Jones 0 $0.00 $0.00 $0.00 Title: Vice President Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Revan Tranter 0 $0.00 $0.00 $0.00 Title: Board Member Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Rose Jacobs Gibson 0 $0.00 $0.00 $0.00 Title: Board Member Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Name and Address Ave. Hrs/week Comp. Benefits Expenses TOTALS $0.00 $0.00 $0.00 __ Statement 7 Form: 990 Page: 6 Part: V Question: 75b BALANCE FOUNDATION 94-305$005 Relationships Person/Business 1 Person/Business 2 Gwen Regalia Association of Bay Area Governments Board Member Vice President Person Business Relationship Per by-laws the vice predident of Association of Bay Area Governments is a board member of Balance Foundation ~.. .~ ~_ .__ _. . _ _..~ ~., ,. ~ .....~ _,._m. .....,~ Joseph K Chan Association of Bay Area Govemments Chief Financial Off Finance Director Person Business Relationship The finance director for the Association of Bay Area Governments is chief financial officer for Balance Foundation. ....., ~.. ~. , a_rt ~... ~_ . __,., , . ..~ Henry Gardner ~ Association of Bay Area Governments President Exec Director/CEO Person Business Relationship Per by-laws, the Executive Director of the Assosciation of Bay Area Governments is president of Balance Foundation. _, _ .._.._,. .. ., ~,. ~ ,~., _ _ :.a,n... , . ~.. ,.. . e _ ,_ ,.. ._ Rose Jacobs Gibson Association of Bay Area Governments Board Member President Person Business Relationship The president of the Association of Bay Area Governments is a board member for Balance Foundation. Patricia Jones Association of Bay Area Governments Vice President Asst Executive Dir. Person Business Relationship The assist executive director of the Association of Bay Area Governments is vice presidentlsecretary of Balance Foundation. Statement 8 Form: 990 Page: 6 Part: VI Question: 80 b Related Organizations BALANCE FOUNDATION 94-3058005 Description Exempt Association of Bay Area Governments Yes Statement 9 Form: 990 Page: 8 Part: VIII Question: Relationship of Activities BALANCE FOUNDATION 94-3058005 Line No Relationship of Activities to the Accomplishment of Exempt Purposes 101 Green Business Conference Statement 10 Form: 990 Page: None Part: None Question: None State Copies BALANCE FOUNDATION 94-3058005 State Copy List California Statement 11 BALANCE FOUNDATION Form: Schedule A 94-3058005 Page: 2 Part: III Question: 3a Explanation of Grant Determination Explanation of grant qualifications Government & Public Administration Programs: The Tranter-Leong Internship Program for Graduate Students in Public Policy, Administration, Planning supports Balance Foundation's charitable mission. Perterence is given to San Francisco Bay Area residents interested careers in public service. 2 active internships in fiscal year 2007-2008. . ,r, l~ t;~.f~bYY~ vCF ISSUE DATE (MMlDD/Yl') CERTIFICATE ~F INSURANCE v23/os PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND Alliant Insurance Services, Ina CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES 1301 Dove St., Suite 200 NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES Newport Beach, GA 92660 BELOW. (800) 821-9283 Ext. 190. Fax (949) 756-2713 CUMPQNIES AFFORDING COVERAGE License No. OC36861 INSURED SPECIAL LIABILITY INSURANCE PROGRAM (SLIP} MEMBER: COMPANY ALLIED WORLD NATIONAL ASSURANCE A LETTER ASSOCIATION OF BAY AREA GOVERNMENTS (ABAG) SEE ATTACHED COMPANY 101 EIGHTH STREET LETTER B P.O. BOX 2050 COMPANY OAKLAND, CA 94604-2050 LETTER C COMPANY Q LETTER COMPANY E LETTER COVERAGES - ----------...--------------_-__------._.-__--__ THIS IS TO CERTIFY THAT THE PUL4«,:ic;; yr INSURANCE LISTED BELOW HAVE BEEN 4SSUE6 TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD {NDICATED, NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSION AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. CO LTR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION LIMITS DATE (MMfDDfYY) DATE MMtDD1YY A GEN ERAL LIABILITY 0010407/001 09/29/08 9!29!09 GENERAL AGGREGATE _ NA /~ COMMERCIAL GENERAL PRODUCTS-COMPlOP $S OOO OaO (_ LIABILITY AGG. , , CLAIMS ~ OCCUR PERSONAL & ADV. INJURY ~~ 000 000 MADE , OWNER'S & CONTRACTOR'S EACH OCCURRENCE $5 000 000 PROT. , X GL Ded: $1,000 DED FIRE DAMAGE (Any one $~ 000 000 fire MED. EXPENSE (Any one erson NIA Q AUT OMOBILE LIABILITY 0010407/001 09129/08 g/29/09 $5,000,000. X ANY AUTO ALL OWNED AUTOS BODILY INJURY SCHEDULED AUTOS (Per person) X HIRED AUTOS BODILY INJURY X NON-OV'dNED AUTOS (Per accident) GARAGE LIABILITY PROPERTY DAMAGE AUTO DED: $5,000 UNINSURED MOTORIST ~~ ~~~ ~®~ EACH OCCURRENCE UMBRELLA FORM AGGREGATE OTHER THAN UMBRELLA FORM { STATUTORY LIMITS ,..~._w..~_ _.._._. ___.~ _...~ WORKER'S COMPENSATION , EACH ACCIDENT AND DISEASE-POLICY LIMIT EMPLOYER'S LIABILITY DISEASE•EACH Q PUBLIC OFFICIALS ERRORS C010407i001 09/29/08 09/29/08 ,000,000 PER OCCURRENCE AND AND OMISSIONS ANNUAL AGGREGATE "PVLI(:YPFbFiM~DOES NOT CONTAINACitNtRAL LWBILITYAGATE EVIDENCE OF INSURANCE. SUBJECT TO POLICY TERMS, CONDITIONS AND EXCLUSIONS. CERTIFICATE !-FOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL CITY OF DUBLIN ATTN: ROGER BRADLEY, ADMINISTRATIVE ANALYST "30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, 100 CIVIC PLAZA BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY DUBLIN, CA 94568 OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES 'EXCEPT 10 DAYS F NON-PA ENT AUTHORIZ D R P EN SPECIAL LIABILITY INSURANCE PROGRAM (SLIP) NAMED INSURED AS OF .January 23, 2009 MEMBER: Association of Bay Area Governments NAMED INSURED: Association of Bay Area Governments Including: Association of Bay Area Governments, ABAG Finance Corporation, ABAG Pooled Liability Assurance Network Corporation, BALANCE Foundation, ABAG Comp Shared Risk Pool, ABAG Finance Authority for Nonprofit Corporations, San Francisco Bay Trail Project, ABAG, Inc., ABAG Power, San Francisco Estuary Project, California Mortgage Assistance Corporation Page 1 of 1 1/23(2009 ~~ ~,.Gti+Me/~ City of Dublin Fiscal Year 2009-2010 Application for Funds APPLICATION VERIFICATION I attest that the information contained in this FY 2009-2010 grant application is accurate and that the funds requested will not supplant any other monies secured by the organization. Attached is a resolution, letter, or other document providing evidence that the Board of Directors approved the application as submitted. Successful applicants are required to submit a summary report as soon as possible after submitting the reimbursement request, but not later than August 31, 2010. Failure to submit a report will result in ineligibility for future funding. Signaturesj:~~ ~ ~" ~U v r Executive Direct (Coordinator) !:'L`~~~ ~ Date Board President/Chairperson {Steering Committee Member) Date SECTION 2 Page 13 of 1$ INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY DISTRICT DIRECTOR PO BOX 2350 ROOM 5127 LOS ANGELES, CA 90053 Date: NOV 1 A ~~ Employer Identification `Number: 94-3058005 Contact Person: TYRONE THOMAS ~ ,..•., : s ° , .._. ~ ; .._ BALANCE FOUNDATION Contact Telephone Number: i~' : •~.;+i f ,-~i ,. C/O ABAG (213) 894-6641 ii~~°°~.• .. . PO BOX 2.050 ;t. ~ ~. ,, .. . OAKLAND, CA 94604-2050 €~5~ ,y. Our Letter Dated: March 1988 ..`ws ._ ... . Addendum Applies: ,,,,,_„ `" No Dear.Applicant: This modifies our letter of the above date in which we .stated that you would be treated as an organization that is not a private foundation until the- . expiration of your advance ruling period.. Your exempt status under section 501 (a) of the Internal_Revenue Code as an organization described in section 501(c)(3') is still in effect. Based on the. information you submitted, we .have determined that you are not a private foundation within the meaning of section 509 (a) of the Code because you are an organization of the type described in section 509(a)(1) and 170{b)(1)(A)fvi). .Grantors and contributors may rely on this determination unless the Internal Revenue .Service publishes notice to the contrary. However, if you lose your section 509(a)(1) status, a grantor or contributor may not. rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act, or the substantial or material change on the part of the organization -that resulted in your loss of .such status, or if he or she acquired knowledge that the Internal Revenue Service had given notice that you would no longer be classified as a section 509(a)(1J organization. If we have indicated in the heading of this letter that an addendum. applies, the addendum enclosed is an integral part of this letter.. Because this letter could help resolve any questions about your private foundation status, please keep it in your permanent records. If you have any questions, please contact the person whose name-and telephone number are shown above. incerely y s, ~ i Michael J. Quinn District Director Letter 1050(DO/CG) ASSOCIATION OF BAY AREA GOVERNMENTS BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2008 This Page Le$ IntentionallyBlank `. ASSOCIATION OF BAY AREA GOVERNMENTS BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 200 Table of Contents Page INTRODUCTORY SECTION Table of Contents .....................:............ .................................... i FINANCIAL SECTION Independent Auditors' Report .....................................................................................................1 Management's Discussion and Analysis .....................................................................................3 Basic Financial Statements Statement of Net Assets ......................................................................................................16 Statement of Acti~~ities ........................................................................................................17 Statement of Cash Flows ....................................................................................................18 Notes to Financial Statements .............................................................................................19 This Page Left Intentionally Blank ~ - ~ 1 i`~1 ITvDEI'IENLlE1'~T A'I'tll~5' I'I~R~' The Executive Baar-d Association of Bay Area Goveniments Oakland, California a ~~Ie have audited the basic financial statements of each major fund. of the Association of Bay Area Governments (Association) for t}ae year ended June 30, 2008, which collectively comprise the Association's basic financial statements as listed in the 'I'abie of .Contents, These financial statements are the responsibility of the. ~lssoeiation's management. Our responsibility is to a~press an opinion. on these financial statements based on our audit, ~~e cantiucted our audit in acco~°dance with oonerally accepted auditing standards in the United States and the standards for faj>xancial audits contained in Gvt~~F-rarrzerzl Airditizag Sta~zc~arc~s issued by the Comptroller General of the United States. Thane standards require that 4ve plan and perform the audit to obtain reasanable assurance. as to whether the financial statements are free of material misstatement. An audit includes examining ora a test basis evidence supporting the arrrou3~ts and disclosures in the financial statements. An audit also .includes assessing the accounting princi-pies used and significant estimates made by management, as well as evah~ating the overall financial statement presentation. ~e believe that our audit provides a reasonable basis for our opinion. In our opinion, the basic financial statements referred to above pr°escnt fairly in all material respects the respective financial position of each major fund of the Associatian at June 30, 2008, and. the respective results of its operations and cash flaws for the year then ended, in canformity with generally accepted accounting principles in the United States of America.. In accordance with Gove~~rr~zel2t ~luclitij~~ Star7~lur~cla~, we have also issued our repa~~t dated September 26, 2008 on our consideration of the Associatian of Bay Area Gavenzrnents internal control over financial reporting and on our tests of its compliance with certain provisions. of laws, regulations; contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control aver financial reporting and compliance and the resrilts of that testing, and not to provide an opinion on the internal. control over financial reporting or on compliance. That. report is an integral part of an audit performed in acec~rdance with. Cr©a~errzrrrerzt ,4udz1it2g St~atadards and should be considered in assessing the results of our audit. T~rlanageme~~t's Discussion and Analysis is not a required part of floe basicfinancial statements but is supplementary information required by the Governmental Accounting Standards Board. tale have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary-~ information. However, we did not audit the infor»ation and express na opinion on it. September 25, 2008 °m~-ate ~ ~ d ~trtsn 1 This Page Left Intentionally Blank 1VIANAGEMENT'S DISCUSSION AND ANALYSIS The Association of Bay Area Govermnents (Association) has issued the financial reports for fiscal year ending June 30, 2008 based on the provisions of the Government Accounting Standards Board Statement 34, "Basic Financial Statement and Management's Discussion & Analysis-for State and Local Governments," (GASB 34). One of the most significant requirements of GASB 34 is for government entities to prepare financial reports using the full accrual .basis of accounting. Since the Association has already been using this method of accounting, changes in its financial reports are primarily in format of presentation. GASB 34 requires the Association to provide an overview of financial activities in the fiscal year and it should be read in conjunction with the accompanying financial statements. BASIC FINANCIAL STATEMENTS The Basic Financial Statements required under GASB 34 include: 1. Statement of Net Assets-provides information about the financial position of the Association, including assets, liabilities and net assets. The difference between this statement and the traditional Balance Sheet is that net assets (fund equity) are shown as the difference between total assets and total liabilities. 2. Statement of Activities-presents revenues, expenses and changes in net assets for the fiscal year. It differs with the traditional Statement of Revenues and Expenses in that revenues and expenses directly attributable to operating programs are presented separately from investment income and financing costs. 3. Statement of Cash Flows-provides itemized categories of cash flows. This statement differs from the traditional Statement of Cash Flows in that it presents itemized categories of cash in flows and out flows instead of computing the net cash flows from operation by backing out non-cash revenues and expenses from net operating surplus/deficit. In addition, cash flows related to .investments and financing activities are presented separately. The Basic Financial Statements above provide information about the financial activities of the Association's three programs-ABAG, ABAG Finance Corporation and BALANCE Foundation, each in a separate column instead of in summary form, as in the past. FISCAL YEAR 2008 FINANCIAL HIGHLIGHTS Financial highlights of the year include the following: • The Association's total assets were $5.5 million at June 30, 2008. At June 30, 2007, total assets were $5.7 million, • The Association's. total revenues, including program and general revenues, were $17.5 million in FY 2008, while total expenses were $17.2 million. 3 • The Association's total net assets increased $357 thousand in FY 2008 to a new total of $2.1 million at June 30, 2008. This figure includes Restricted Net Assets of $168 thousand in the BALANCE Foundation designated for the Tranter-Leong Internship Program. • ABAG program operating revenues were $17.4 million in FY 2008, while ABAG Finance Corporation operating revenues were $1 thousand and BALANCE Foundation operating revenues were $84 thousand. • ABAG program operating expenses were $17.0 million in FY 2008, while ABAG Finance Corporation operating expenses were $8 thousand and BALANCE Foundation operating expenses were $65 thousand. • General revenues and expense, was a net revenue of $1 thousand in total, of which $26 thousand of net interest expense was realized by the ABAG program, $27 thousand in net revenue was reported by the BALANCE Foundation, including the receipt of $20 thousand in restricted donations designated for the Tranter-Leong Internship Program. • ABAG net assets were $1.6 .million at June 30, 2008, while ABAG Finance Corporation net assets were $88 thousand and BALANCE Foundation net assets were $373 thousand at that- date. CAPITAL ASSETS At June 30, 2008, the Association had $320 thousand, net of depreciation, invested in capital assets, principally including its share of the MetroCenter Facility. Further details of the Association's capital assets are presented in Note 3 to the financial statements. DEBT ADMINISTRATION The Association issued no new debt in FY 2008, repaid $225 thousand of its debt and ended the fiscal year with a $245 thousand balance in long-term debt outstanding as of June 30, 2008. The Association's long-term debt balances and transactions are discussed in detail in Note 4 to the financial statements. MAJOR PROGRAM INITIATIVES IN FY 2008 AND OUTLOOK FOR FY 2009 We are happy to report the following accomplishments in FY 2008 and goals for FY 2009: Piannin~ Programs 1. In collaboration with the .Metropolitan Transportation Commission (MTC), continued to work on Focusing the Bay Area Vision, funded by the Federal Department of Transportation through Cal-Trans to develop a Regional Blueprint for the Bay Area. Focus is in its third year, and has become a major undertaking. 2. Through the Regional Planning Committee, one of the standing committees of the ABAG Executive Board, continued to work with member jurisdictions and other stakeholders on issues and. solutions with affordable housing, education, environmental protection, the home building industry, and smart growth. 4 3. Continued to work with the Regional Airport Planning Commission, a joint committee of ABAG, the Metropolitan Transportation Commission (MTC), and the Bay Conservation and Development Commission (BCDC), on the preparation of the Regional Airport Systems Analysis, which then becomes part of the Regional Transportation Plan. 4. With grants from the State Water Quality Control Board, ABAG is offering evaluation and planning of water resources mapping, watersheds, water infrastructure and related land uses. In FY 2009 the Planning Program will: 1. ABAG will address a variety of challenging issues pertaining to infill development in transit-served neighborhoods including affordable housing, attracting viable retail .services, incorporating parks and urban greening, and integrating pedestrian amenities and transit infrastructure. 2. Planning staff will serve as networking facilitators among the ongoing Priority Development Area planning efforts. 3. Will adopt the first set of Priority Conservation Areas and work with public and private agencies to secure funding for the protection of the adopted areas. 4. The Regional Planning Committee will address and make policy recommendations to the Executive Board pertaining to important regional planning issues including considerations relative to Focus Priority Development Areas and Priority Conservation Areas and the development of programs- related to Regional Recovery Planning. 5. Continue to work with the Regional Airport Planning Committee to address land use and environmental issues. 6. Collaborate with local governments and other partners to advance a joint agency Regional Climate Change Initiative. 7. Continue to serve as clearinghouse for tracking of public projects to allow review and discussion of regionally significant issues. 8. Work with local governments and other partners to address land use and water resource issues, and to develop information sources., tools and techniques to help Bay Are communities in meeting their water and land use planning goals. 5 Bay Alliance for Sustainable Communities (Bay Area Alliance) ABAG represents the Bay Area cities and counties in the Steering Committee of the Bay Area Alliance, a consortium of both public and private agencies founded in 1997 with a goal of working together for a sustainable future. 1. In collaboration with the Bay Area Alliance, published the "Building Communities We Care About," a video that features the successful transit- oriented housing developments in the Bay Area. In FY 2009 the Bay Area Alliance i~~ill: 1. Implement key provisions of the Compact for a Sustainable Bay Area. 2. Conduct targeted outreach using Building Communities We Care About to promote transit-oriented developments and smart growth. 3. Participate in identifying~funding for the Priority Development Areas. 4. Promote the development of comprehensive climate change plans and policies. Hazardous Waste Allocation/Bay Area Green Business Program 1. Through the Hazardous Waste Management. Facility Allocation Committee, a committee comprising county representatives, continued to oversee the implementation of a "fair share" facility allocation process, the Bay Area Green Business Program, and other critical regional hazardous waste management issues. 2. Analyzed data and reports on hazardous wastes generated in the region, and developed source reduction recommendations. 3. Supported local and statewide efforts to promote Extended Producer Responsibility, which would shift the responsibility for recycling or disposing hazardous products from local governments back to manufacturers. 4. Supported the Department of Toxic Substances Control's Green Chemistry Initiative, which seeks to ensure that products are manufactured with little or no hazardous/toxic substances. 5. Launched in 1996, the Green Business Program has certified 1,100 businesses and public agencies. Now considered a model, the Program is expanding statewide. 6 In FY 2009 the Hazardous Waste AllocationBay Area Green business Program will: 1. Monitor and support legislative and other efforts to address universal wastes through Extended Producer Responsibility and other mechanisms. 2. Participate in and support Cal EPA/DTSC's Green Chemistry Initiative to promote more environmentally responsible project design that minimizes hazardous and other wastes. 3. Increase the number of certified green. businesses in the Bay Area to 1,500. 4. Develop aweb-based measurement system to track environmental benefits of Green Business participation: San Francisco Bay Trail 1. In FY 2008, the Bay Trail reached an important milestone-300 miles of completed trail around San Francisco Bay. The vision of this program is a 500- mile continuous trail along the edge of .San Francisco Bay. 2. A $3 million grant from the State was awarded to ABAG for Bay Trail planning and construction. In FY 2009 the San Francisco Bay Trail will: 1. In partnership with the Coastal Conservancy, solicit, review and award grants to local jurisdictions for construction of Bay Trail segments. 2. Administer awarded Bay Trail construction grant contracts. 3. Pursue new funding for project administration, trail development, and maintenance. 4. Develop new Bay Trail segments by participating in the South Bay Salt Pond Restoration Planning Project. 5. Expand the Wildlife and Public Access Study. 6. Advocate for bicycle and pedestrian access to and across Bay. Area toll bridges. 7. Publish the Bay Trail Rider newsletter; establish a functional Bay Trail website. 8. Update and use the Gap Analysis Study data to identify and initiate new Bay Trail opportunities and new candidates for Bay Trail grants. 7 San Francisco Estuary 1. Using the Comprehensive Conservation and. Management Plan (CCMP) as a blueprint for action, the Estuary Project and its many partners have completed a range of activities from technical -and. scientific research to public education and outreach. 2. Completed projects: the Brake .Pad Partnership, Urban Pesticides, Pollution Prevention, and Tools for Surface Water Monitoring. 3. Continued to work on the multi-year project to develop recommendations to reduce methyl mercury in the Bay Area wetlands. 4. Worked with the Regional Water Quality Control Board (RWQCB) and other partners to complete a stream and wetland protection policy for the San Francisco Bay Area and the North Coast. 5. Worked with partners to prevent invasive species in the Estuary through a signage program describing the need for spartina eradication, and through the completion of a statewide Management Plan for Aquatic Nuisance Species. 6. Offered technical support services to the Santa Clara Valley Water District, Alameda and the San Francisco Public Utilities Commission. 7. Started a $2.6 million multi-year program funded by the RWQCB to implement Total Maximum Daily Loads (limiting pollutants into waterways of the State). 8. Through .the Boater Education Program, published Estuary Newsletter, and offered erosion control workshops. In FY 2009 the San Fr°ancisco Estzaary Project will: In addition to continuing projects mentioned above: 1. Under the Cal Fed Bay Delta Program, offer the three-day 5th biennial Science Conference in October (1200 estimated attendees); work with the Urban Pesticide Committee to reduce pesticide use in urban creeks; publish the 2008 State of the Estuary Report. 2. Work with partners to .develop the application of the State's Watershed Assessment Framework as a tool for integrating and communicating watershed health indicators for the San Francisco Estuary. 3. Work with BCDC, the California Coastal Conservancy,. and NOAA on the San Francisco Bay Subtidal Habitat Goals Project, a collaborative interagency effort 8 to establish a comprehensive and long-term management vision for the San Francisco Bay Subtidal Habitats. Earthquake and Hazard Mitigation and Recovery 1. Coordinated completion of the multi jurisdictional local Hazard Mitigation Plan for 26 local governments. ' In FY 2009 Earthquake and Hazard Mitigation and Preparedness will: 1, Identify inadequately designed levees in the San Francisco Bay and work to develop cost-effective and environmentally sensitive disaster mitigation strategies for critical infrastructure systems protected by these levees. 2. Develop ways to improve earthquake retrofitting of single-family homes including sponsoring legislation, and encourage retrofit of multi-family housing in "soft story" buildings (buildings with open first floors such as parking spaces). 3, Advocate mandatory retrofit of un-reinforced masonry buildings in the downtown areas of cities. 4. Promote adoption of hazard mitigation planning by additional local governments, and true recovery planning on the part of all local government departments, not just emergency services. Data and Analysis 1. Completed the Projections 2008 short-term economic forecast, atwo-year view of county and regional economic data including ABAG's index of leading regional indicators and retail sales forecast. 2. Started work on the Projections 2009, the biennial long-term economic forecast providing the basic economic and demographic forecast data through 2035. 3. Started work on improving forecast computer models to provide results that are more accurate, more extensive and .better coordinated with the transportation models used by MTC. 4. Completed the 2008 Housing Report, an annual report that tracks production of various types of housing in the region, including information on housing prices and changes in the housing market. 5. Started work on the Regional Housing Needs Allocation (RHNA) for the Bay Area. 9 6. Held conferences .and workshops during the year to brief local governments, business, and community stakeholders on the highlights and implications of the forecasts produced. In FY 2009 Data and Analysis will: 1. Finalize Projections 2009, the biennial long-term economic forecast. 2. Complete the RHNA and present results to local governments for preparation of their housing elements. 3. Continue to work on improving computer models that are better coordinated with MTC's transportation models. 4. Conduct workshops for local governments and other stakeholders. ABAG Publicly-Owned Ener~v Resources (POWER) 1. In its eleventh year of operation, ABAG POWER has been providing natural gas aggregation services to currently 38 local governments and special districts in the Pacific Gas and Electric (PG&E) territory, 2. Began work on the ABAG Energy Watch program, a partnership with PG&E designed to assist local governments to achieve energy and cost savings by improving energy efficiency in public facilities. To date, 62 cities, counties and special districts within the Bay Area have enrolled to receive assistance from the program. In FY 2009 ABAG POWER will: 1. Continue to explore various natural gas purchasing strategies with the objective to enhance price stability. 2. Through the in-house billing and analysis system, propose strategies that will reduce energy costs through conservation and usage management. 3. With the grant contract from PG&E, the ABAG Energy Watch program will continue to work with local government entities on strategies to improve energy efficiency. 4. Assist local agencies in climate protection issues, such as meeting their greenhouse gas reduction goals. 10 Insurance Pool Programs 1. Organized in 1986, the ABAG Pooled Liability Assurance Network (PLAN) Corporation continued to provide general liability and property insurance to currently 31 cities and towns in the Bay Area. Total assets of PLAN have grown to exceed $50 million. 2. PLAN offered assistance to local governments in risk management programs, including the Sewer Smart Program, as well as other training and incentive-based loss prevention programs. 3. Since 1989, the ABAG Comp Shared Risk Pool (SHARP) continued to offer workers comp insurance pool as an alternative to commercial insurance policies to currently four local government jurisdictions. In FY 2009 the Inszr~^cance Pool P~^ograms ~-villa 1. These insurance pools will continue to offer consistent coverage limits, stable premiums, loss prevention programs, and assistance in litigation management to pool member jurisdictions. ABAG Financial Services 1. To date, ABAG Financial Services has provided a total of more than $7 billion in low cost capital financing for more than 200 California government jurisdictions and their non-profit partners. 2. Residents in borrowing government jurisdictions benefit from Association financing projects in many ways, including construction of new hospitals, mass transit systems, schools, water and wastewater systems, and museums. 3. Association financings have funded construction and preservation of more than 10,000 housing units in more than seventy affordable apartment communities. In FY 2009 ABAG Financial Services will: 1. Provide economical funding for developers of affordable multi-family housing, independent schools, hospitals, and other voluntary healthcare providers through ABAG Finance Authority for.Non-profit Corporations. 2. Expand the .Finance Authority's capital lease financing services through the Authority's long-standing Credit Pooling Program, providing an economical source for funding eduipment and smaller capital projects. 3. Continue to offer comprehensive services to meet the land development financing needs of member agencies and special districts. 11 ABAG Training Center 1. Over the past few years, we have experienced a shift in training needs of ABAG members to practical, certificate courses in worker safety, hazardous waste management, pollution prevention, and computer technology. As a result, the overwhelming majority of our courses currently offered are in Occupational Safety and Health Administration (OSHA) required safety training. 2. The development of the Internet allowed us to offer courses not only to employees of Bay Area local governments, but also to students throughout the entire country. In 1999, ABAG established a web-based identity-Online Hazmat School. We had 125 online enrollments during its first year, growing rapidly to about 7,500 in FY 2008 and 39,000 since inception. 3. Since 2002, ABAG has been an authorized Continuing Education Unit (CEU) provider of the International Association for. Continuing Education Training (IACET). 4. In 2004, ABAG. was awarded a Federal GSA contract, which places ABAG Online Hazmat School on the authorized training provider selection .list for Federal employees. In FY 2009 ABAG Training Center will: 1. Update course contents to make our training more valuable to returning students who are required to take annual refresher courses. 2. Package courses in unique ways for specific industries, and improve course selection so that students can easily select courses that best serve their needs. 3. Develop marketing strategies to target specific industries. ABAG Web Services 1. The ABAG website was redesigned in 2006 with a new layout to offer a wealth of information to the general public, including earthquake mitigation and hazard maps, Bay Trail maps, the Green Business Program, the San Francisco Estuary Program, ABAG Financial Services, ABAG POWER, ABAG .PLAN, the Smart Growth Initiative, and other demographic and economic data. 2. The online Geographical Information System (GIS), allows the public to obtain information by clicking locations on maps, such as earthquake hazard maps. 3. The Association offers Internet hosting services to local governments and other public agencies. We also created customized websites for clients such as the Alameda County Transportation Improvement Authority, the San Francisco Bay 12 Water Transit Authority, the CALFED Science Program, the cities of Fairfax and Belvedere, and the Delta Diablo Sanitation District. 4. To better serve our clients with publication purchases, class or workshop registration, the Association uses an electronic merchant software system. This level of automation has automated processing of higher volume orders from our clients and saved staff cost. ~. In collaboration with the California State Association of Counties (CSAC), implemented a business recovery solution by placing backup servers at the CSAC offices in Sacramento. This backup system would provide continued limited critical operations in the event of business disruption at the ABAG offices caused by a variety of disasters. 6. In cooperation with MTC, implemented anti-spam protection and additional security measures to our network.. We also consolidated servers to conserve space and reduce energy usage. In FY 2009 ABAG Web SeJ°vices will: 1. All the above initiates will continue in FY 2009. Legislative Activities 1. Working with the Legislative and Government Organization (L&GO) Committee, a sub committee of the ABAG Executive Board, identified four critical regional. issues to track during the next California legislative session: bills on transportation efficiency and related land use policy, water quality management, extended producer responsibility, and policy solutions addressing global warming. 2. During FY 2007 session, fifteen of the state bills. that the L&GO Committee had recommended support or opposition became law. These bills encompassed a wide variety of housing element, transit-oriented infill and redevelopment issues, and other important regional matters. In FY 2009 Legislative Activities will: 1. Increase legislative advocacy and outreach to Bay Area legislators, briefing them on issues and policy solutions critical to the Bay Area. 2. Track legislation affecting housing and land use, local government finance, environment and water quality, and policy solutions that address global warming. 3. Monitor closely unfunded mandates and fiscal impacts on local governments. 13 Other Initiatives In March 2008, the Executive Board approved the final version of a Long-term Strategic Plan, with the objectives of: • Identifying and securing predictable and reliable long-term funding; • Establishing a more effective regional voice representing Bay Area jurisdictions in Sacramento, Washington and other policy arenas; and • Developing a plan to increase the Association's responsiveness to, and accountability for, addressing the diverse needs of member jurisdictions. 2. Offered in August 2007 our second symposium on "The Challenges of Other Post Employment Benefits (OPEB)" to assist local governments and special districts to plan for and implement this complex new accounting requirement as stipulated in Government Accounting Standards Board (GASB) Statement #45. 3, In October 2007, ABAG and MTC jointly offered a conference titled "Bay Area on the Move" to address connecting transportation, land use and climate protection. 4. To provide visibility for our members who are effectively advancing the cause of Smart Growth and Focus Initiatives, ABAG launched the 2007 "Growing Smarter Together" awards program. The member jurisdictions that were recognized for best practice efforts were recognized in a special video presentation at ABAG's Spring General Assembly. ~. The General Assembly to be held in October 2008 titled: "Regional Water-Land Use Planning: The Delta Connection,'' will address critical water and land use policies and environmental challenges impacting the Bay Area and Delta. CONTACTING THE ASSOCIATION'S FINANCIAL MANAGEMENT This financial. report is intended to provide citizens, taxpayers, creditors, and stakeholders with a general overview of the Association's finances. Questions about. this report may be directed to the ABAG Finance Department, at 101 Eighth Street, Oakland, California 94607. 14 This Page Left Intentionally Blank ASSOCIATION OF BAY AREA GOVERNMENTS STATEMENT OF NET ASSETS JUNE 30, 2008 ASSETS Cash and Investments (Note 2): Cash and Cash Equivalents Receivables: Federal, State and Local Grants Interest Prepaid Expenses and Other Total Cw•rent Assets Noncurrent Assets Cash with Fiscal Agent (Note 2) Capital Assets, Net of Accumulated Depreciation (Note 3) Total Assets LIABILITIES Current Liabilities Accounts Payable Compensated Absences (Note 1 E) Other Accrued Liabilities Current Portion of Long-Term Debt (Note 4} Deferred Revenue Total Current Liabilities - Noncurrent Liabilities Long-Term Debi, Net of Current Portion (Note 4) Total Liabilities NET ASSETS (Note 7) Restricted Unrestricted Total Net Assets Association of ABAG Bav Area Finance BALANCE Governments Corporation Foundation Total $],681,480 $28,532 $375,416 $2,085,428 2,500;693 2,500,693 7,474 ],533 9,007 155,970 59,252 215,222 4,345,617 87,784 376,949 4,810,350 400,588 400,588 320,127 320,127 5,066,332 87,784 376,949 5,53 ],065 974,905 4,416 979,321 438,632 438,632 265,01 ~ 265,015 225,000 225,000 1,290,700 1,290,700 3,194,252 4,416 3,198,668 245,000 245,000 3,439,252 4,416 3,443,668. 168,389 168,389 1,627,080 87,784 204,144 1,919,008 $1,627,080 $87,784 $372,533 $2,087,397 See accompanying notes to basic financial statements 16 ASSOCIATION OF BAY AREA GOVERNMENTS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30; 2008 Association of ABAG Bav Area Finance BALANCE Governments Corporation Foundation Total PROGRAM OPERATING REVENUES Grants $9,942,243 $9,942,243 Charges for Services 5,650,395 $1,441 $],990 5,653,826 Membership Dues 1,528,146 1,528,146 Donations -Unrestricted 178,580 81,968 260,548 Other 65,113 65,113 Total Program Operating Revenues 17,364,477 1,441 83,958 17,449,876 PROGRAM OPERATING EXPENSES Salaries and Related Benefits 9,453,452 9,453,452 Consultant Services 5,775,657 7,9]4 45,944 5,829,515 Equipment, Maintenance and Supplies 194,177 218 194,395 Outside Printing Costs 146,760 ]46,760 Conference and Meeting Costs 264,500 264,500 Depreciation 238,336 238,336 Building Maintenance 208,563 208,563 Postage 69,943 b9,943 Insurance 137,439 137,439 Telephone 47,704 47,704 Utilities 66,735. 66,735 Committee 68,100. 68,100 Other 348,813 19;162 367,475 Total Program Operating Expenses 17,020,179 7,9}4 65,324 17,093,417 Net Program Operating Income 344,298 (6,473) 18,634 356,459 GENERAL REVENUE (EXPENSE} Interest Income Interest Expense Donations -Restricted for Internship Program Tota] General Revenue (Expense) Change in Net Assets Beginning Net Assets Ending Net Assets 51,958 70 7,365 59,393 (78,303) (78,303) 9,698 19,698 (26,345) 70 27,063 788 3 ] 7,453 (6,403) 45,697 357,247 1,309,127 94,187. 326,836 1,730,150 $1,627,080 .$87,784 $372,533 $2,087,397 See accompanying notes to basic financial statements 17 ASSOCIATION OF BAY AREA GOVERNMENTS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2008 CASH FLOWS FROM OPERATING ACTIVITIES Grant receipts Receipts from customers and members Payments to contractors and members Payments to employees Payments to committees Other receipts (payments) Ne[ cash provided by (used for) operating activities Association of ABAG Bay Area Finance BALANCE Governments Corporation Foundation Total $10,098,839 $10,098, 839 7,355,717 $1,441 $83,958 7,441,116 (6,779,940) (45,386) (6,825,326) (9,453,452) (9,453,452) (68,100) (68,]00} (283,700) (19,162) (302,862) 869,364 1,441 19,410 890,215 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Repayment of long-term debt (224,888) Interest paid (78,303) Addition to capital assets (200,432) Cash flows from capital and related financing activities (503,590) CASH FLOWS FROM NONCAPITAL AND FINANCING ACTIVITIES Donations CASH FLOWS FROM INVESTING AND RELATED FINANCING ACTIVITIES Interest received Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Reconciliation of operating income to net cash provided by ..operating activities: Operatine income (loss) Adjustments to reconcile operating income to cash Flows from operating activities: Depreciation $344,298 ($b,473) $18,634 $356,459 238,336 238,336 Change in assets and liabilities: Receivables 383,339 383,339 Prepaid expenses and other assets 166,935 7,914 174,849 Accounts payable (20,469) 776 (19,693) Compensated absences (6,909) (6,909) Otheraceruedliabilities (8,019) (8,019) Deferred revenue (228,147) (228,147) Net cash provided by (used for) operating activities $869,364 $1,441 $19,410 $890,215 See accompanying notes to basic financial statements Ig (224,855) (78,303) (200,432) (503,590) 19,698 19,698 52,399 70 7,804 60,273 418,173 1,511 46,912 466,596 1,263,307 27,021 328,504 1,618,832 $1,681,480 $28,532 $375,416 $2,085;428 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Association of Bay Area Governments (the Association) was established in 1961 by agreement among its members-counties and cities of the San Francisco Bay Area pursuant to the Joint Exercise of Powers Act, California Government Code Section 6500, et sq. The Association is a separate entity from its members and its purpose is to serve as a permanent forum to discuss and study matters of mutual interest and concern to member jurisdictions, develop policies and action plans,. and provide services and undertake actions addressing such matters. The Association is governed by a General Assembly comprised of elected officials from member cities and counties. The General Assembly appoints an Executive Board to carry out policy decisions, approve the annual budget, appoint an Executive Director, and report to the General Assembly, A. Reporting Entity The Association's financial statements include the operations of the Association, ABAG Finance Corporation, and the Bay Area Leaders Addressing the Challenge of the Economy and Environment Foundation (BALANCE). These three entities are controlled by the General Assembly through the Executive Board. Each of these entities is discussed below: The Association The Association is a membership organization that provides a variety of planning, and other service programs for its members. ABAG Finance Corporation The Corporation is anon-profit public benefit corporation created on Tune 24, 1985 that aids members in obtaining financing by acting as a conduit in the sponsorship of credit pooling arrangements. Participating members issue debt, leases or certificates of participation (COPS) that are pooled as a single issue by the Corporation. Members' payments are pooled to repay the debt and the assets leased become the propet•ty of the member when it has paid off its debt obligation. The Corporation is governed by asub-committee of the Association's Executive Board, which establishes financing policies and approves each credit pooling arrangement. BALANCE Foundation BALANCE is anon-profit, tax-exempt corporation created on September 22, l 987, established to assist Bay Area governments in obtaining funds to study, analyze and resolve regional issues. BALANCE is governed by a Board of Directors whose appointment is controlled by the Association. Other Affiliated Entities Over the past two decades, the Association created a number of public purpose entities to offer various service programs. The financial activities of the entities are not included in these financial statements because these entities are not controlled by the Executive Board and the composition of their membership may be different than that of the'Association. However, the Association has agt•eements with each of these entities to provide management, administrative and other support services. These entities and the service programs offered are described below: 19 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 200$ NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued) ABAG Pooled Liability Assurance Network (PLAN) Corporation provides risk management, liability coverage, claims management and loss prevention services for participating members of PLAN. The Association acts as PLAN's trustee, providing promotional, administrative, and management support. PLAN paid the Association $2,355,588 for these services and $197,978 for contract services in the fiscal year ended June 30, 2008. ABAG Finance Authority for Non-profit Corporations (FAN) assists non-profit corporations in obtaining financing. The Association assists FAN in issuing tax-exempt debt, it also provides administrative, and management support. FAN paid the Association $1,257,804 for these services in the fiscal year ended June 30, 2008. ABAG Comp Shared Risk Pool (SHARP) provides workers compensation coverage and claims management for participating members. The Association provides risk management, administrative, and management support. SHARP paid the Association $47,742 for these services and $24,4b9 for contract services in the fiscal year ended June 30, 2008. ABAG Publicly Owned Energy Resources (POWER) provides gas energy aggregation services to participating members. The Association acts as POWER's trustee, providing promotional, administrative, and management support. POWER paid the Association $313,074 for• these services in the fiscal year ended June 30, 2008. Separate financial statements are available for each of these entities at the Association's offices at 101 Eighth Street; Oakland, CA 94b07. B. Basis of Presentatioiz The Association's Basic Financial Statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Government Accounting Standards Board- is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the U.S.A. These Standards require that the financial statements described below be presented. Government-wide Statements: The Statement of Net Assets and the Statement of Activities display information about the prima-y reporting entity (the Association). These statements include the financial activities of the overall Association. Eliminations have been made to minimize the double counting of internal activities. These statements display the business-type activities of the Association. Business- type activities are financed in whole or in part by fees charged to external parties. The Statement of Activities presents a comparison between direct expenses and program revenues for each function of the Association's business-type activities. Direct expenses are those that are specifically associated with a program or function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, {b) grants and contributions that are restricted to meeting the operational needs of a particular program and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues are presented as general revenues. 20 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 1 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Continued) ~: Major Funds Major funds are defined as fitnds that have either assets, liabilities, revenues or expenses equal to ten percent of their fund-type total and five percent of the grand total. The Association's major funds are. presented separately in the fund financial statements. The Association reported all its enterprise funds as major funds in the accompanying financial statements: Association Fund -this fund accounts for revenues and expenses of the Association. ABAG Finance Corporation Fund -this fiord accounts for. revenues and expenses of the ABAG Finance Corporation. BALANCE Foundation Fund -this fund accounts for revenues and expenses of the Bay Area Leaders Addressing the Challenge of the Economy and Environment Foundation. D. BASIS O, f ACCOI[71t{{1g The govet7~ment-wide financial statements are reported using the economic ~°esou~^ces measurement focus and the full acc~°a~al basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incan^>^ed, regardless of when the related cash flows take place. Members' dues are recognized as revenue in the year for which they are billed. Charges -for members' services such as seminars, conferences and publications are recognized when the services are provided, Program administration fees are recognized in the period when the services are rendered. Grant reimbursements are recognized in the period the grant expenditures are made. Expenditures in excess of reimbursement are recorded as receivables if allowable under the grant, while excess reimbursements are recorded as deferred revenues. The Association offers a number of service programs that are funded under cost-reimbursement or fee-for-service basis. Discretionary funds, comprised primarily of membership dues, amount to about 8% of total revenues. Discretionary funds are used to cover certain management and administrative expenses and may occasionally be allocated to meet local match requirements as stipulated in certain grant contracts. Certain indirect costs are included in program expenses reported for individual functions and activities. Applicable statements and interpretations of the Financial Accounting Standards Board (FASB) issued before November 30, 1989 may apply. unless they conflict with or contradict GASB pronouncements. The Association has elected not to apply FASB pronouncements issued after November 30, 1989. E. Compensated Absences Compensated absences comprise vacations and are recorded as an expense when earned. The accrued liability for unused compensated absences is computed using current employee pay rates. Sick pay does not vest and is not accrued. 21 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 2 -CASH AND INVESTMENTS A. CarryingAmoacnt and Fair T~altce Cash and investments comprised the following at June 30, 2008; Cash and Cash Cash with Equivalents Fiscal Agent Total LAIF $1,395,656 $1,395,656 Ccrsh: Cash in Banks 688,772 688,772 Certificates of deposit $400,588 400,588 Cash on hand 1,000 ~ 1,000 Total Cash and Investments $2,085,428 $400,588 $2,486,016 The Association pools cash from all sources and all fiords except cash with fiscal agent so that it can be invested at the maximum yield, consistent with the principles of safety and liquidity. Individual funds can make expenditures at any time. Investments. are carried at fair value. B. Investments Authorized by the Association The Association's Investment Policy and the California Government Code allow the Association to invest in the following, within the stated guidelines. Maximum Maximum Investment Maximum Minimum Credit Percentage In One Authorized Investment Type Maturity Quality of Portfolio Issuer U.S. Treasury Obligations l year N/A None None U.S. Agency Securities l year N/A None None Bankers Acceptances 180 days N/A 40% 30% Commercial Paper 270 days Al/P1 10% 10% Investment Agreements On Demand N/A None None Repurchase Agreements 15 days N/A 10% None Certificates of Deposit 1 year N/A 10% None Negotiable Certificates of Deposit 1 year N/A 30% None Money Market Mutual Funds On Demand N/A None None California Local Agency Investment Fund On Demand N/A None None Investment Trust of California (CaITRUST) On Demand N/A None None C. Interest Rate Risk h~terest rate risk is the risk that changes in market interest rates may adversely affect the fair value of the Association's investment. Generally, the longer the maturity of an investment, the greater is the sensitivity of its fair value to changes in market interest rates. 22 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 2 -CASH AND INVESTMENTS (Continued) The sensitivity of the fair values of the Association's investments to market interest rate fluctuations is presented by the following maturity schedule of the Association's cash and investments: 12 Months or less Total Local Agency Investment Fund $1,395,656 $1,395,656 Certificates of deposit 400,588 400,588 Cash in Banks 688,772 688,772 Cash on hand 1,000 1,000 Total Cash and Investments $2,486,016 X2,486,016 As of year end, the weighted average maturity of the investments in the LAIF investment pool is approximately 2l 2 days. D. Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the Association may not be able to recover its deposits or collateral securities that are in the possession of an outside parry. Under California Government Code Section 53651, depending on specific types of eligible securities, a bank must deposit eligible securities posted as collateral withits agent having a fair value of 105% to 150% of the Association's cash on deposit. All of the Association's deposits are either insured by the Federal Depository Insurance Corporation (FDIC) or collateralized with pledged securities hetd in the trust department of the financial institutions in the Association's name. E. Local Agency I~avestment Farm The Association is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The Association reports its investment in LAIF at the fair value amount provided by LAIF. The balance available for withdrawal is based on the accounting records maintained by LAIF, which are maintained on an amortized cost basis. Included in LAIF's investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain state fiords, and floating rate securities issued by federal agencies, government-sponsored enterprises, and corporations. Under California Government Code, LAIF is allowed greater investment flexibility than .the Association is permitted. As such, LAIF's investment portfolio may contain investments nat otherwise permitted for the Association. For funds invested in LAIF, LAIF's investment policy overrides the Association's investment policy. 23 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 2 -CASH AND INVESTMENTS (Continued) F Statement of Cash Flows For purposes of the statement of cash flows, the Association considers all highly liquid investments, including restricted investments but excluding cash with fiscal agents, with a maturity of three months or less when purchased to be cash equivalents. NOTE 3 -CAPITAL ASSETS All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available, Contributed capital assets are valued at their estimated fair .market value on the date contributed. Capital assets with limited useful lives are depreciated over their estimated useful lives. The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation expense each year represents that year's pro rata share of the cost of capital assets. Depreciation expense is calculated on the straight line method over the estimated useful lives of assets, which are as follows: Facilities and improvements 25 years Furniture and equipment 3 to 10 years Vehicles 5 years Capitalized software 3 to 7 years Capital asset balances and transactions as of June 30 are summarized below: Capital Assets Facilities and improvements Furniture and equipment Vehicles Capitalized software Total Accumulated depreciation Total 2007 Additions Retirements 2008 $3,197,605 $20,000 $3,217,605 679,895 129,311 ($15,563) 793,643 84,383 17,977 102,360 1,]28,023 2$,035 1,156,058 5,089,906 195,323 (15,563) 5,269,666 (4,731,875) (238,336) 20,672 (4,949,539) $358,031 ($43,013) $5,109 $320,]27 24 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 4 -LONG TERM DEBT A. Additions and Retirements The Association's debt issues and transactions are summarized below and discussed in detail thereafter: Balance June 30, 2008 Balance C1an-ent Long term June 30, 2007 Retuements Portion Portion BUSINESS-TYPE ACTIVITY DEBT MetroCenter Variable at TENR,+ .375% 12/1/09 $6$5,000 $215,000 $225,000 $245,000 Equipment l 1.0-12.5%, repaid June 2008 9,855 9,855 Total Association Long-Term Debt $694,855 $224,855 $225,000 $245,000 B. Repayme~tt Requireme~zts At June 30, 2008, future debt service requirements (based on a 1.65% rate for the MetroCenter obligation) for the Association's long-term debt were as follows: For the Year Ending June 30 2009 2010 Principal Interest $225,000 $7,761 245,000 4,043 Total C. 1984 MetroCenter Sale-Leaseback Agreemeizt $470,000 $11,804 Under the terms of a 1984 sale-leaseback agreement, the Association sold its MetroCenter offices to the City of Oakland and leased them back until 2009. At the end of the lease, ownership of ABAG's share of the MetroCenter building will revert to the Association. The Association received $3,300,000 on the sale from the issuance of Liquidity Facility Revenue Bonds, which it is repaying in the form of rent payments to the City of Oakland. The outstanding principal balance of these Bonds was $470,000 at June 30, 2008. Interest at a variable rate that was 1.65% at June 30, 2008, is due quarterly; principal is due annually. The Liquidity Facility Revenue Bonds and ,related capital lease obligations are due December 1, 2009, subject to mandatory annual sinking fund payments and subject to prior redemption as a whole or in part. Interest is variable at TENR plus .375% (TENR is an annual rate of interest which is indicative of cw•rent yields on high qualify short-term, tax exempt obligations) and adjustable in the future by a Remarketing Agent, and is payable quarterly. The interest rate is convertible to a fixed rate at the option of the Association. 25 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 4 -LONG TERM DEBT (Contiinued) D. Equipment Purc%~ise Agreements The Association had several non-cancelable copier lease agreements. The Association agreed to pay the leases in monthly payments of $749 with terms that extend through 2008. Ownership of the copiers reverts to the Association at the end of the leases. Since the leases are in essence financing arrangements, the cost of the copiers and the unpaid balance the leases have been included in the Association's financial statements. E. Line of Credit The Association has a $1 million line of credit arrangement with a bank. No borrowings were made on the line of credit during fiscal year 2008. NOTE 5 - WINDEMERE RANCH ASSESSMENT DISTRICT SPECIAL ASSESSMENT DEBT On behalf of Contra Costa County, the Association formed the Windemere Ranch Assessment District in an unincorporated area of that County. The District issued special assessment debt to fund infrastructure improvements as part of the development of residential housing in the District. These debt issues are repayable out of special assessments on the parcels in the District, and are secured by liens on each parcel The Association has no obligation for the repayment of the District's assessment debt, and accordingly, does not record this debt in its financial statements. The outstanding balance of each of the District's debt issues has been refunded by new debt issued on June 26, 2007 by the ABAG Financing Authority for Nonprofit Corporation. The Association has no obligation for the repayment of these new revenue bonds, therefore has not recorded this debt in its financial statements. NOTE 6 -CONDUIT FINANCING PROGRAMS FOR MEMBERS The Association assists members and other borrowers in obtaining financing through the issuance of revenue bonds; special assessment debt, certificates of participation in lease revenues and in straight leasing arrangements. The underlying liability for the repayment of each of these issues rests with the borrower participating in that issue, and not with the Association, which act only as a conduit in pooling each issue. For that reason, the Association has not recorded a liability for these issues. The Association sponsored the following outstanding conduit debt .balances that were payable by their respective borrowers at June 30, 2008: Type of Financing Unpaid balance -June 30 2008 2007 Revenue Bonds $278,255,000 $104,690,000 Certificates of Participation 43,460,000 48,240,000 Total $321,715,000 $152,930,000 26 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 7 -NET ASSETS Net Assets Net Assets is the excess of all the Association's assets over all its liabilities, regardless of fund. The Association's Net Assets are divided into the two captions described below: Restricted describes the portion of Net Assets which is restricted as to use by the terms and conditions of donations received by the Association. As of June 30, 2008, the entire amount in Restricted Net Assets is restricted for the support of the Tranter-Leong Internship Program. Unrestricted describes the portion of the Net Assets which may be used for any Association purpose. NOTE 8 -PENSION PLAN All Association employees are eligible to participate in pension plans offered by California Public Employees Retirement System (CALPERS), an agent multiple employer defined benefit pension plan which acts as a common investment and administrative agent for its participating member employers. CALPERS provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. The Association's employees participate in the Miscellaneous Employee Plan. Benefit provisions under the Plan are established by State statute and Association resolution. Benefits are based on years of credited service,. equal to one year of full time employment. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CALPERS. The Plan's provisions and benefits in effect at June 30, 2008, are summarized as follows: Miscellaneous Benefits vesting schedule 5 years service Benefits payments Monthly for life Retirement age 50 Monthly benefits, as a % of annual salary 2 % - 2.5% Required employee contribution rates 8.00% Required employer contribution rates 19.194% CALPERS determines contribution requirements using a modification of the Entry Age Normal Method. Under this method, the Association's total normal benefit cost for each employee from date of hire to date of retirement is expressed as a level percentage of the related total payroll cost. Normal benefit cost under this method is the level amount the Association must pay annually to fund an employee's projected retirement benefit. This level percentage of payroll method is used to amortize any unfunded achiarial liabilities. The achtarial assumptions. used to compute contribution requirements are also used to compute the actuarial accrued liability. The Association does not have a net pension obligation since it pays these actuarially required contributions monthly. CALPERS uses a market related value method of valuing the Plan's assets. Investment gains and losses are accumulated as they are realized and ten percent of the net balance is amortized annually. An investment rate of return of 7.75% is assumed, including inflation at 3%. Annual salary increases are assumed to vary by duration of service. Changes in liability due to plan amendments, changes in actuarial assumptions, or changes in actuarial methods are amortized as a level percentage of payroll on a closed basis over twenty years. 27 ASSOCIATION OF BAY AREA GOVERNMENTS NOTES TO BASIC FINANCIAL STATEMENTS For the Year Ended June 30, 2008 NOTE 8 -PENSION PLAN {Continued) Actuarially required contributions for fiscal years 2008, 2007, and 2006, were $1,667,933, $1,595,500, and $1,420,145, respectively. The Association made these contributions as required, together with certain immaterial amounts required as the result of the payment of overtime and other additional employee compensation As required by new State law, effective July 1, 2005, the Association's Miscellaneous Plan was terminated, and the employees in the plan were required by CALPERS to join a new State-wide pool. One of the conditions of entry to the poo} was that the Association true-up any unfunded liabilities in the former Plan, either by paying cash or by increasing its future contribution rates through a Side Fund offered by CALPERS. The Association will fund the liability through increased future contribution rates. The State-wide pool's actuarial value and funding pt•ogress over the past three years are set forth below at the actuarial valuation date of June 30: Valuation Entry Age Date Accrued Liability 2004 $434,267,445 2005 579,276,103 2006 912,988,585 Unfunded (Overfunded) Value of Assets Liability $379,807,592 $54,459,853 500,388,523 78,887,580 787,758,909 125,229,676 U ntunded (Overfunded) Funded Annual Liability as Ratio Covered Payroll of Payroll 87.5% $97,227,479 56.0% 86.4% 129,379,492 61.0% 86.3% 200,320,145 62.5% Audited annual financial statements are available from CALPERS at P.O. Box 942709, Sacramento, CA, 94229-2709. NOTE 9 -COMMITMENTS AND CONTINGENT LIABILITIES The Association participates in Federal and State grant programs. These programs have been audited by the Association's independent accountants through the fiscal year ended June 30, 2008, in accordance with the provisions of the Federal Single Audit Act Amendments of 1996 and applicable State requirements. No cost disallowances were proposed as a result of these audits; however, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The Association expects such amounts, if any, to be immaterial. 28 Form 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a){1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Department of the Treasury Internal Revenue Service - The organization may have to use a copy of this return to satisfy state reporting requirements. A For the 2007 calendar year, or tax year beginning 7/1/2007 and endii B Check if applicable: Please C Name of organization ^ Address change use IRS label or BALANCE FOUNDATION ^ Name change print or Number and street (or P.O. box if mail is not delivered to street address) ^ Initial return See ~~~ P O Box 2050 ^ Final return Specific instruc- City or town, state or country, and ZIP + 4 ^ Amended return fi°ns. Oakland CA 94604-2050 ^ Application pending • Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A (Form 990 or 990-EZ). G Website: - abagonline J Organization type (check only one) - U 501(c) (3) ~ (insert no.) ^ 4947(a)(1) or ^ 527 K Check here - ^ if the organization is not a 509(a)(3) supporting organization and its gross receipts are normally not more than $25,000. A return is not required; but if the organization chooses to file a return, be sure to file a complete return. 6/30/2008 OMB No. 1545-0047 ~©0 7 D Employer identification number 94 3058005 Room/suite E Telephone number ( 510) 464-7900 F Accouming method: ^ Cash ~ Accrual ^ Other (specify) - H and I are not applicable to section 527 organizations. H(a) Is this a group return for affiliates? ^ Yes /^ No H(b) If "Yes," enter number of affiliates ~ _ _ _____ _ _ _ _ _ _ _ _ H(c) Are all affiliates included? ^ Yes ^ No (If "No," attach a list. See instructions.) H(d) Is this a separate return filed by an organization covered by a group ruling? ^ Yes e/^ No Group Exemption Number ~ Gross receipts: Add lines 6b, 8b, 9b, and 10b to line 12 - M Check - ^ if the organization is not required 91,323 to attach Sch. B (Form 990, 990-EZ, dr 990-PF). Revenue, Expenses, and Changes in Net Assets or Fund Balances (See the instructions.) 1 C ontnbutions, gifts, grants, and similar amounts received. i 0 a Contributions to donor advised funds s b Direct public support (not included on line 1a) ib 11,363 c Indirect public support (not included on line 1a) 1c 0 d Government contributions (grants) (not included on line 1 a) 1 d 70,605 e Total (add lines 1a through 1d) (cash $ 81,968 noncash $ 0 ) 2 Program service revenue including government fees and contracts (from Part VII, line 93) 3 Membership dues and assessments . 4 Interest on savings and temporary cash investments 5 Dividends and interest from securities 6a Gross rents 6a 0 '~ b Less: rental expenses . 6b 0 c Net rental income or (loss). Subtract line 6b from line 6a ~, 7 Other investment income (describe - ) c 8a Gross amount from sales of assets other (A) Securities (B) Other than inventory 0 8a 0 b Less: cost or other basis and sales expenses. 0 8b 0 c Gain or (loss) (attach schedule) 0 8c 0 ie 2 3 4 5 6c 7 d Net gain or (loss). Combine line 8c, columns (A) and (B) i 8d I 9 Special events and activities (attach schedule}. If any amount is from gaming, check here - ^ a Gross revenue (not including $ 0 of contributions reported on line 1b) . 9a 1,990 !, b Less' direct ex enses other than fundraisin ex en es 9b 0 I I 81,968 0 0 7,365 0 0 0 0 See Statement 1 • p 9 p s c Net income or (loss) from special events. Subtract line 9b from line 9a 1,990 9c I 10a Gross sales of inventory, less returns and allowances 10a 0 1 b Less: cost of goods sold . 10b 0 i c Gross profit or (loss) from sales of inventory (attach schedule) Subtract line 10b from line 10a 10c ~ . 11 Other revenue (from Part VII, line 103) 11 12 Total revenue. Add lines 1e, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11 12 91,323 13 Program services (from line 44 column (B)) 13 57,169 , 14 Management and general (from line 44 column (C)) 14 8,155 fl , 15 Fundraising (from line 44 column (D)) 15 0 , w , 16 Payments to affiliates (attach schedule) . 16 0 17 Total expenses. Add lines 16 and 44, column (A) 17 65,324 18 Excess or (deficit) for the year. Subtract line 17 from line 12 18 25,999 ~, a 19 Net assets or fund balances at beginning of year (from line 73 column (A)) 19 178,148 ~ , . 20 OtheP changes in net assets or fund balances (attach explanation) 20 0 z 21 Net assets or fund balances at end of year. Combine lines 18, 19, and 20 21 204,147 For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11282Y Form 990 (2007) Form 990 (2007) Page 2 Statement of All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and (4) Functional Expenses organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. (See the instrucfions.) Do not include amounts reported on line (A) Total (e) Program (C) Management (D) Fundraising 6b, 8b, 9b, 10b, Or 16 Of Part 1. services and general 22a Grants paid from donor advised funds (attach schedule) (cash $ noncash $ ) If this amount includes foreign grants, check here - ^ 22a 0 0 22b Other grants and allocations (attach schedule) Stmt 2 i (cash $ 18,182 noncash $ 0) If this amount includes foreign grants, check here - ^ 22b 18,182 18,182 ' 23 Specific assistance to individuals (attach ~ schedule) 23 0 0 , 24 Benefits paid to or for members (attach schedule) 24 0 0 25a Compensation of current officers, directors, key employees, etc. listed in Part V-A 25a 0 0 0 0 b Compensation of former officers, directors, key employees, etc. listed in Part V-B 25b 0 0 0 0 c Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 25c 0 0 0 0 26 Salaries and wages of employees not included . on lines 25a, b, and c 26 0 0 0 0 27 Pension plan contributions not included on lines 25a, b, and c 27 0 0 0 0 28 Employee benefits not included on lines 25a - 27 28 0 0 0 0 29 Payroll taxes 29 0 0 0 0 30 Professional fundraising fees 30 0 0 0 0 . 31 Accounting fees 31 0 0 0 0 32 Legal fees 32 0 0 0 0 33 Supplies 33 218 218 0 0 34 Telephone 34 0 0 0 0 35 Postage and shipping 35 0 0 0 0 36 Occupancy 36' 0 0 0 0 37 Equipment rental and maintenance 37 0 0 0 0 . 38 Printing and publications 38 0 0 0 0 39 Travel 39 24 24 0 0 40 Conferences, conventions, and meetings 40 3,399 3,399 0 0 . 41 Interest 41 0 0 0 0 42 Depreciation, depletion etc. (attach schedule) 42 0 0 0 0 , 43 Other expenses not covered above (itemize): a See Statement 3______ qSa 43,501 35,346 8,155 b --------------------------------------------- 43b -------- c --------------------------------------------------- - ~c - d ------------------------- -------- - 43d ---- --------------- e ---------------------------------------------- - 43e - ----- f ------------------------------------------------- - 43f - -- g ----------------------------------------------------- 43g 44 Total functional expenses. Add lines 22a through 43g. (Organizations completing columns (B)-(D), carry these totals to lines 13-15) 44 65,324 57,169 8,155 0 Joint Costs. Check - ^ if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? , - ^ Yes 0 No If "Yes," enter (i) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $ , (iii) the amount allocated to Management and general $ ;and (iv) the amount allocated to Fundraising $ Form 990 (2007) Form 990 (2007) Page 3 ' - Statement of Program Service Accomplishments (See the instructions.) Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete. and accurate and fully describes, in Part III, the organization's programs and accomplishments. Wh All of org c d at is the organization's primary exempt purpose? Economic Development of Region _- __ - - - - - --- - ------------- Program Service organizations must describe their exempt purpose achievements in a clear and concise manner. State the number Expenses (Required for 501(c)(3) and lients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4) (4) orgs., and 4947(a)(1) trusts; bot optional for anizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.) others.) See Statement 4 ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- (Grants and allocations $ ) If this amount includes foreign grants, check here - ^ ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- (Grants and allocations $ ) If this amount includes foreign grants, check here ^ ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------- ------- - -- --- ----- - - - - - - - ------------------------ (Grants and allocations $ ) If this amount includes foreign grants, check here - ^ ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------- ------- - ----------------------------------------- (Grants and allodations $ ) If this amount includes foreign grants, check here - ^ Other program services (attach schedule) (Grants and allocations $ ) If this amount includes foreign grants, check here - ^ c f Total of Program Service Expenses (should equal line 44, column (B), Program services). . - 57,169 Form 99~ (2007) Form 990 (2007) Page rF Balance Sheets (See the instructions.) Note: Where required, attached schedules and amounts within the description (A) (B) column should be for end-of--year amounts only. Beginning of year End of year 45 Cash-non-interest-bearing 177,139 45 176,479 . 46 Savings and temporary cash investments 151,366 46 198,938 47a Accounts receivable 47a 1,534 ', b Less: allowance for doubtful accounts 47b _ 0 1,972 ~ 47c ( 1,534 48a Pledges receivable 48a 0 b Less: allowance for doubtful accounts 48b 0 0 48c 0 49 Grants receivable 0 49 0 50a Receivables from current and former officers, directors, trustees, and key employees (attach schedule) 0 50a 0 b Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) (attach schedule) 0 50b 0 51a Other notes and loans receivable (attach schedule) . 51a 0 y b Less: allowance for doubtful accounts 51b 0 0 51c 0 a 52 Inventories for sale or use 0 52 0 53 Prepaid expenses and deferred charges 0 53 0 54a Investments-publicly-traded securities - ^ Cost ^ FMV 0 54a 0 . b Investments-other securities (attach schedule) - ^ Cost ^ FMV 0 54b 0 55a Investments-land, buildings, and equipment: basis 55a 0 b Less: accumulated depreciation (attach schedule) . 55b 0 0 55c fl 56 Investments-other {attach schedule) 0 56 0 57a Land, buildings, and equipment: basis 57a 0 ~, b Less: accumulated depreciation (attach schedule) . 57b 0 0 57c 0 58 Other assets, including program-related investments (describe - ---------------------------------------------------------------) 0 58 0 59 Total assets (must equal line 74). Add lines 45 through 58 330,477 59 376,951 60 Accounts payable and accrued expenses 3,640 60 4,415 61 Grants payable 0 61 0 62 Deferred revenue 0 62 63 Loans from officers, directors, trustees, and key employees (attach schedule) . 0 63 0 ~ 64a Tax-exempt bond liabilities (attach schedule) 0 64a 0 _ ~ b Mortgages and other notes payable (attach schedule) 0 64b 0 . 65 Other liabilities (describe - See_ Statement 5 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _) 148,689 .65 168,389 66 Total liabilities. Add lines 60 through 65 152,329 66 172,804 Organizations that follow SFAS 117, check here - ^ and complete lines ', w 67 through 69 and lines 73 and 74. ~ ~ 67 Unrestricted . 67 68 Temporarily restricted 68 m . 69 Permanently restricted 69 c Organizations that do not follow SFAS 117, check here - ^/ and ii complete lines 70 through 74. ~ 0 70 Capital stock trust principal or current funds 0 70 0 m , , . 71 Paid-in or capital surplus or land building and equipment fund 0 71 0 y , , , 72 Retained earnings endowment accumulated income or other funds 178,148 72 204,147 a , , , 73 Total net assets or fund balances. Add lines 67 through 69 or lines °1 z 70 through 72. (Column (A) must equal line 19 and column (B) must equal line 21) 178,148 73 204,147 74 Total liabilities and net assets/fund balances. Add lines 66 and 73 330,477 74 376,951 Form 990 (2007) Form 990 (2007} Page ~ ' Reconciliation of Revenue per Audited Financia! Statements With. Revenue per Return (See the a Total revenue, gains, and other support per audited financial statements ~ a ~ 91,323 b Amounts included on line a but not on Part I, line 12: 1 Net unrealized gains on investments bi 0 2 Donated services and use of facilities b2 0 { 3 Recoveries of prior year grants b3 0 4 Other (specify)- --------------------------------------------------------------- b4 0 Add lines bi through b4 ~ b ~ 0 c Subtract line b from line a ~_ c_ 91,323 d Amounts included on Part I, line 12, but not on line a: 1 Investment expenses not included on Part I, line 6b di 0 2 Other (specify)- --------------------------------------- - ---------------------- - d2 0 Add lines d1 and d2 d 0 e Total revenue (Part I, line 12). Add lines c and d - e 91,323 _ Reconciliation of Expenses ner Audited Financial Statements With Expenses per Return a Total expenses and losses per audited financial statements I a I 65,324 b Amounts included on line a but not on Part I, line 17: 1 Donated services and use of facilities bi 0 2 Prior year adjustments reported on Part I, line 20 b2 0 3 Losses reported on Part I, line 20 b3 0' 4 Other (specify)- --------------------------------------------------------------- b4 0' Add lines b1 through b4 b 0 c Subtract line b from line a ~ 65,324 d Amounts included on Part I, line 17, but not on line a: i 1 Investment expenses not included on Part I, line 6b di 0 2 Other (specify): -------•------------------------- ------------------------------ ____ ----------------------------------------------------------------------- ------ d2 0' Add lines di and d2 d 0 e Total expenses (Part I, line 17). Add lines c and d ® e 65,324 ' Current Officers, Directors, Trustees, and Key Employees (List each person who was an officer, director, trustee, or key employee at any time during the year even if they were not compensated.) (See the instructions.) (13) (C) Compensation (D) Contributions to employee (~ Expense account (A) Name and address Title and average hours per (!f not paid, enter benefit plans & deferred and other allowances week devoted to position -0-.) compensation plans See Statement 6 - -------------------------------------------------------------- Form 990 (2007) Form 990 (2007) Page ~ Current Officers, Directors, Trustees, and Key Employees (continued) Yes No 75a Enter the total number of officers, directors, and trustees permitted to vote on organization business at board meetings . ®---------------------3 - b Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent Stmt 7 contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships? If "Yes," attach a statement that identifies the individuals and explains the relationship(s) ! 75~? `~ c Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest ', compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other ~, organizations, whether tax exempt or taxable, that are related to the organization? See the instructions for the definition of "related organization."_ . - 175c _ Y' If "Yes," attach a statement that includes the information described in the instructions. d Does the organization have a written conflict of interest policy? 75d ~ / ?~ ~' _ Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits (If any former officer, director, trustee, or key employee received compensation or other benefits (described below) during the year, list that person below and enter the amount of compensation or other benefits in the appropriate column. See the instructions.) (C) Compensation (D) Contributions to employee (E) Expense (A) Name and address (B) Loans and Advances (if not paid, benefit plans & deferred account and other enter -0-1 compensation plans allowances Other Information (See the instructions ~ Yes ~ No 76 Did the organization make a change in its activities or methods of conducting activities? If "Yes," attach a detailed statement of each change . 76 "~ 77 Were any changes made in the organizing or governing documents but not reported to the IRS? . . !_ ~?_'__~ "'~ If "Yes," attach a conformed copy of the changes. I 78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by '~ this return? . 178a _ / b If "Yes," has it filed a tax return on Form 990-T for this year? . ~78t' ' 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If "Yes," attach a statement . 179 ' "' 80a Is the organization related (other than by association with a statewide or nationwide organization) through ', ', common membership, governing bodies,. trustees, officers, etc., to any other exempt or nonexempt ' ~! organization? I Boa ' / __r -- . . . - - - - - - b If "Yes," enter the name of the organization See_Statement 8 ------ -- -- - - _____________________________ p___________p ____________( and check whether it ij ^ eximpt or ^ nonexempt0 I 81a Enter direct and indirect olitical ex enditures. See line 81 instructions. 81a ~ b Did the organization file Form 1120-POL for this year? . I81b ~ i / Form 990 (2007) Form 990 (2007) Page 7 Other Information (continued) Yes No 82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? 82a_ i / b If "Yes," you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part IL (See instructions in Part IIL) ~82b ~ '~ 83a Did the organization comply with the public inspection requirements for returns and exemption applications? 83a / b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 83b / 84a Did the organization solicit any contributions or gifts that were not tax deductible. _' b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 84b 85 501(c)(4), (5), or (6) organizations. a Were substantially all dues nondeductible by members? 85a b Did the organization make only in-house lobbying expenditures of $2,000 or less? ~ __ If "Yes" was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members 85c I ', d Section 162(e) lobbying and political expenditures 85d 'I e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e I f Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f I '~ g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? ~ ~`~ :____ a-- __ h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f ~ to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the ~ h' following tax year? ~ 86 507(c)(7) orgs. Enter; a Initiation fees and capital contributions included on line 12 . 86a I b Gross receipts, included on line 12, for public use of club facilities 86b I 87 501(c)(12) orgs. Enter: a Gross income from members or shareholders 87a '~ I i b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 87b ! ~ 88a At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate from the organization under Regulations sections / 301.7701-2 and 301.7701-3? If "Yes," complete Part IX . 88a b At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Part XI . - ~b --- ~'~-- 89a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under: !, section 4911 -_____________________~ ;section 4912 -_____________________o ;section 4955 -_________________~. b 501(c)(3) and 501(c)(4) orgs. Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year? If "Yes," attach a statement explaining each transaction ~ $`'~h ' - - '~ c Enter: Amount of tax imposed on the organization managers or disqualified ~~~ persons during the year under sections 4912, 4955, and 4958 0 I d Enter: Amount of tax on line 89c, above, reimbursed by the organization - 0 ~I ~ e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? 89e / f All organizations. Did the organization acquire a direct or indirect interest in any applicable insurance contract? 89f __ _ __ / g For supporting organizations and sponsoring organizations maintaining donor advised funds. Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year? - (89g ~ ~ / 90a List the states with which a copy of this return is filed None _ _ _ _ _ _ b Number of employees employed in the pay period that includes March 12, 2007 (See instructions.) - ~ 90b ~ 0 91a The books are in care of - Association of Bay_Area Governments 510-464-7900 ---------------- Telephone no. - ------------------------------- Located at - _101 8th Street, Oakland, CA ___ ZIP + 4 - ________________ 94607 b At any time during the calendar year, did the organization have an interest in or a signature or other authority Yes No over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . . 91 b ;-- / If "Yes," enter the name of the forei n count - g ry ------------------------------------------------------------------ ~ See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank i and Financial Accounts. i ' I Form 99tJ (2007) Form 990 (2007) Page $ Other Information (continued) Yes No c At any time during the calendar year, did the organization maintain an office outside of the United States? 910 If "Yes.," enter the name of the foreign country - __________________________________________________________________ 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041-Check here . - ^ and enter the amount of tax-exempt interest received or accrued during the tax year - g2 Analysis of Income-Producing Activities (See the instructions.) Note: Enter gross amounts unless otherwise Unrelated business income Excluded by section 512, 513, or 514 (E) Related or indicated. (A) (B) (C) (D) exempt function Business code Amount Exclusion code Amount income 93 Program service revenue: a b c d e f Medicare/Medicaid payments . g Fees and contracts from government agencies 94 Membership dues and assessments . 95 Interest on savings and temporary cash investments 14 7,365 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate: a debt-financed property b not debt-financed property . 98 Net rental income or (loss) from personal property 99 Other investment income 100 Gain or (loss) from sales of assets other than inventory 101 Net income or (loss) from special events 102 Gross profit or (loss) from sales of inventory 103 Other revenue: a b c d e 104 Subtotal (add columns (B), (D), and (E)) 105 Total (add line 104, columns (B), (D), and (E)) . - 9,355 Note: Line 105 plus line 1e, Part 1, should equal the amount on line 12, Part 1. Relationship of Activities to the Accomplishment of Exempt Purposes (See the instructions.) Line No. Explain how each activity for which income is reported in column (E} of Part VII contributed importantly to the accomplishment ® of the organization's exempt purposes (other than by providing funds for such purposes). See Statement 9 ~ntormatton Re arding Taxable Subsidiaries and D isre arded Entities See the instructions.) A Name, address, and)EIN of corporation, partnership, or disregarded entity PercenBa~e of ownership interest (C) Nature of activities (C) Total income End-oE,year assets tntormatlon Hegardmg T ransters Associated with Personal Benefit Contracts (See the ~nstruct~ons.) (a) Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ^ Yes ~ No (b) Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ^ Yes ^/ No Note: If "Yes" to (b), file Form 8870 and Form 4720 (see instructions). Form 990 (2007) Form 990 (2007) Page '.~ Information Regarding Transfers To and From Controlled Entities. Complete only if the organization is a controlling organization as defined in section 512(b)(13). Yes No 106 Did the reporting organization make any transfers to a controlled entity as defined in section 512(b)(13) of the Code? If "Yes," complete the schedule below for each controlled entity. A Name, address, of each controlled entity Employer Identification Number Description of transfer lD) Amount of transfer a b c ------------------------------------------- Totals Yes No 107 Did the reporting organization receive any transfers from a controlled entity as defined in section 512(b)(13) of the Code? If "Yes," complete the schedule below for each controlled entity. A Name, address, of each B Employer Identification C Description of lD) controlled entity Number transfer Amount of transfer a b ---- -------------------------------------- c ---- -------------------------------------- -- --- Totals i Yes No 108 Did the organization have a binding written contract in effect on August 17, 2007, covering the interest, rents, royalties, and annuities described in question 107 above? Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Please Si gn Signature of officer Date Here .Joseph Chan, CFO Type or print name and title Pall Preparer's ' Date ck if Preparer's SSN or PTIN (See Gen. Inst. ~ ~ Pre arers signature self employed - ^ p Use Onl Firm's name (or yours if lf l d EIN 1 y se -emp oye ), address, and ZIP + 4 „ Phone no. - ( Form 990 (2007) Printed on recycled paper SCHEDULE A I Organization Exempt Under Section 501(c)(3) (Form 990 or 990-EZ) (Except Private Foundation) and Section 501(e), 501(fl, 501(k), 501(n), or 4947(a)(1) Nonexempt Charitable Trust Supplementary Information-(See separate instructions.) Department of the Treasury Internal Revenue Service - MUST be completed by the above organizations and attached to their Form 990 or 990-EZ OMB No. 1545-0047 X00 7 Name of the organization Employer identificafion number SALANCE FOUNDATION 94 3058005 Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See page 2 of the instructions. List each one. If there are none, enter "None.") (a) Name and address of each employee paid more than $50,000 (b) Title and average hours per week devoted to position tc) Compensation (d) Contributions to employee benefit plans & deferred compensation (e) Expense account and other allowances None ---------------------------------------------------------- -__- Total number of other employees paid over $50,000. - 0 __ _ ^~FT~ii~y~! Compensation of the Five Highest Paid Independent Contractors for Professional Services (See page 2 of the instructions. List each one (whether individuals or firms). If there are none, enter "None.") (a) Name and address of each independent contractor paid more than $50,000 (b) Type of service. (c) Compensation None ---------------------------------------------------------------------------------------- Total number of others receiving over $50,000 for professional services - 0 = Compensation of the Five Highest Paid Independent Contractors for Other Services (List each contractor who performed services other than professional services, whether individuals or firms. If there are none, enter "None." See page 2 of the instructions.) (a) Name and address of each independent contractor paid more than $50,000 (b) Type of service (c) Compensation None ---------------------------------------------------------------------------------------- Total number of other contractors receiving over $50,000 for other services - 0 For Paperwork Reduction Act Notice, see the Instructions for Form 990 and Form 990-EZ. Cat. No. 11285E Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-E~ 2007 Page ~ Statements About Activities (See page 2 of the instructions.) Yes No 1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If "Yes," enter the total expenses paid or incurred in connection with the lobbying activities - $ o (Must equal amounts on line 38, Part VI-A, or line i of Part VI-B.) 1 / Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI-A. Other organizations checking "Yes" must complete Part VI-B AND attach a statement giving a detailed description of the lobbying activities. i i 2 During the year, has the organization, either directly or iridirectly, engaged in any of the following acts with any substantial contributors, trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (If the answer to any question is "Yes," attach a detailed statement explaining the transactions.) a Sale, exchange, or leasing of property? 2a / b Lending of money or other extension of credit? 2b / c Furnishing of goods, services, or facilities? 2c / d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? 2d / e Transfer of any part of its income or assets? . 2e / 3a Did the organization make grants for scholarships, fellowships, student loans, etc.? (If "Yes," attach an explanation of how the organization determines that recipients qualify to receive payments.) . Stmt.11 3a / b Did the organization have a section 403(b) annuity plan for its employees? 3b / . c Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures? If "Yes," attach a detailed statement 3c / d Did the organization provide credit counseling debt management credit repair or debt negotiation services? 3d / , , , 4a Did the organization maintain any donor advised funds? If "Yes," complete lines 4b through 4g. If " No," complete lines 4f and 4g 4a / b Did the organization make any taxable distributions under section 4966? 4b / c Did the organization make a distribution to a donor donor advisor or related person? 40 / , , d Enter the total number of donor advised funds owned at the end of the tax year - . e Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year - f Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included on line 4d) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts - ~ g Enter the aggregate value of assets held in all funds or accounts included on line 4f at the end of the tax year - Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-EZ) 2007 Page 3 Reason for Non-Private Foundation Status (See pages 4 through 7 of the instructions.) I certify that the organization is not a private foundation because it is: (Please check only ONE applicable box.) 5 ^ A church, convention of churches, or association of churches. Section 170(b)(1){A)(i). 6 ^ A school. Section 170(b)(1)(A)(ii). (Also complete Part V.) 7 ^ A hospital or a cooperative hospital service organization. Section 170(b){i)(A)(iii). 8 ^ A federal, state, or local government or governmental unit. Section 170(b){1)(A)(v). 9 ^ A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state ~------------------------------------------------------------------------------------------------------------------------------ 10 ^ An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv). (Also complete the Support Schedule in Part IV-A.) 1 is ^/ An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) iib ^ A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.) 12 ^ An organization that normally receives: (1) more than 33'/a% of its support from contributions, membership fees, and gross receipts from activities related to its charitable, etc., functions-subject to certain exceptions, and (2) no more than 33'/a% 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. See section 509(a)(2). (Also complete the Support Schedule in Part IV-A.) 13 ^ An organization that is not controlled by any disqualified persons (other than foundation managers) and otherwise meets the requirements of section 509(a)(3). Check the box that describes the type of supporting organization: ^ Type I ^Type II ^Type III-Functionally Integrated ^Type III-Other Provide the following information about the supported oraanizations. (See page 7 of the instructions.) (a) Name(s) of supported organization(s) (b) Employer identification number (EIN) (c) Type of organization (described in lines 5 through 12 above or IRC section) (d) Is the supported organization listed in the supporting organization's governing documents? (e) Amount of support Yes No Total . - I 0 14 ^ An organization organized and operated to test for public safety. Section 509(a)(4). (See page 7 of the instructions.) Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-E2} 2007 Page ~ ' Support Schedule (Complete only if you checked a box on line 10, 11, or 12.) Use cash method of accounting. Note: You may use the worksheet in the instrvcfions for r_onvertina from the accrual to the cash method of accounting. Calendar year (or fiscal year beginning in) - (a) 2006 (b) 2005 (c) 2004 (d) 2003 (e) Total 15 Gifts, grants, and contributions received. (Do not include unusual grants. See line 28.) . 123,119 125,168 72,427 315,188 . 635,902 16 Membership fees received 0 0 0 0 0 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose 0 0 0 0 0 18 Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 0 0 300 299 599 19 Net income from unrelated business activities not included in line 18. 0 0 0 0 0 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf . 0 0 0 0 0 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge . 0 0 0 0 0 22 Other income. Attach a schedule. Do not include gain or (loss) from sale of capital assets 0 0 0 0 0 23 Total of lines 15 through 22 . 123,119 125,168 72,727 315,487 636,501 24 Line 23 minus line 17 . 123,119 125;168 72,727 315,487 636.501 25 Enter 1% of line 23 1,231 1,252 727 3,155 26 Organizations described on lines 10 or 11: a Enter 2% of amount in column (e), line 24 . , - ~ ?6a ' 12.730 b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental unit or publicly supported organization) whose total gifts for 2003 through 2006 exceeded the amount shown in line 26a. Do not file this list with your return. Enter the total of all these excess amounts - L6f? 69,540 c Total support for section 509(a)(1) test: Enter line 24, column (e) . . , - 26c ____ 636,501 d Add: Amounts from column (e) for lines: 18 599 19 0 22 0 26b 69,540 . - 26d 70,139 e Public support (line 26c minus line 26d total) , . - 26e 566,362 f Public support percentage (line 26e (numerator) divided by line 26c (denominator)) . - 26f 89 27 Organizations described on line 12: a For amounts included in lines 15, 16, and 17 that were received from a "disqualified person," prepare a list for your records to show the name of, and total amounts received in each year from, each "disqualified person." Do not file this list with your return. Enter the sum of such amounts for each year: (2006) -------------------------- (2005) --------------------------- (2004) - (2003) --..---------------------- b For any amount included in line 17 that was received from each person (other than "disqualified persons"), prepare a list for your records to show the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11 b, as well as individuals.) Do not file this list with your return. After computing the difference between the amount received and the larger amount described in (1) or (2), enter the sum of these differences .(the excess amounts) for each year: (2006) -------------------------- (2005) ----------------•---------- (2004) --------------------------- (2003) -------------------------- c Add: Amounts from column (e) for lines: 15 16 17 20 21 . - 27c d Add: Line 27a total and line 27b total . - 27d . e Public support (line 27c total minus line 27d total) . . ® 27e _ __ f Total support for section 509(a)(2) test: Enter amount from line 23, column (e) . . - 27f g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) . . - 279 h Investment income percentage (line 18, column (e) (numerator) divided by line 27f (denominator)). - 27h 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants. during 2003 through 2006, prepare a list for your records to show, for each year, the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not file this list with your return. Do not include these grants in line 15. Schedule A tForm 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-E~ 2007 Page cJ Private School Questionnaire (See page 9 of the instructions.) (To be completed ONLY by schools that checked the box on line 6 in Part IV) 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, Yes No other governing instrument, or in a resolution of its governing body? 2g .-- 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its ~ brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? 30 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way ~ that makes the policy known to all parts of the general community it serves? ' '! l _31 If "Yes," please describe; if "No," please explain. (If you need more space, attach a separate statement.} ---------------------------------------------------------------------------------------------------------------------------- ~ ', i ~ I 32 Ddes the organization maintain the following: a Records indicating the racial composition of the student body, faculty, and administrative staff? 32a b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? 32b c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? 32c d Copies of all material used by the organization or on its behalf to solicit contributions? 32d __ . If you answered "No" to any of the above, please explain. (If you need more space, attach a separate statement.) ---------------------------------------------------------------------------------------------------------------------------- 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? b Admissions policies? . c Employment of faculty or administrative staff? . d Scholarships or other financial assistance? . e Educational policies? f Use of facilities? g Athletic programs? .. . h Other extracurricular activities? ! ~srt ! If you answered "Yes" to any of the above, please explain. (If you need more space, attach a separate statement.) ---------------------------------------------------------------------------------------------------------------------------- 34a Does the organization receive any financial aid or assistance from a governmental agency? 34a b Has the organization's right to such aid ever been revoked or suspended? ~b __ If you answered "Yes" to either 34a or b, please explain using an attached statement. 35 Does the organization certify that it has complied with the applicable requirements of sedtions 4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," attach an explanation 135 Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-EZ) 2007 Page E ` Lobbying Expenditures by Electing Public Charities (See. page 10 of the instructions.) (To be completed ONLY by an eligible organization that filed Form 5768) Check - a ^ if the organization belongs to an affiliated group.. Check - b ^ if you checked "a" and "limited control" provisions apply. Limits on Lobbying Expenditures AHifiated group To be completed totals for all electing (The term "expenditures" means amounts paid or incurred.) organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 36 _ 37 Total lobbying expenditures to influence a legislative body (direct lobbying). 37 38 Total lobbying expenditures (add lines 36 and 37) . ~ 39 Other exempt purpose expenditures 39 40 Total exempt purpose expenditures (add lines 38 and 39) 40 41 Lobbying nontaxable amount. Enter the amount from the following table- If the amount on line 40 is- The lobbying nontaxable amount is- Not over $500,000. 20% of the amount on line 40 . Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 141 Over $1,500,000 but not over $17,000,000, $225,000 plus 5% of the excess over $1,500,000 .Over $17,000,000. $1,000,000 42 Grassroots nontaxable amount (enter 25% of line 41). 42 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36. ~ 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38. ~ Caution: If there is an amount on either line 43 or line 44, you must file Form 4720. 4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501 (h) election do not have to complete all of the five columns below. See the instructions for lines 45 through 50 on page 13 of the instructions.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or (a) (b) {c) (d) (e) fiscal year beginning in) - 2007 2006 2005 2004 Total 45 Lobbying nontaxable amount 46 Lobbying ceiling amount (150% of line 45(e)) 47 Total lobbying expenditures . 48 Grassroots nontaxable amount . 49 Grassroots ceiling amount (150% of line 48{e)) 50 Grassroots lobbying expenditures . ®® Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not. complete Part VI-A) (See page 13 of the instructions.) During the year, did the organization attempt to influence national,. state or local legislation, including any Yes No Amount attempt to influence public opinion on a legislative matter or referendum, through the use of: . a Volunteers / b Paid staff or management (Include compensation in expenses reported on lines c through h.) . ~ c Media advertisements. ~ d Mailings to members, legislators, or the public . ~ e Publications, or published or broadcast statements ~ f Grants to other organizations for lobbying purposes ~ g Direct contact with legislators, their staffs, government officials, or a legislative body. ~ h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means ~ i Total lobbying expenditures (Add lines c through h.) If "Yes" to any of the above, also attach a statement giving a detailed description of the lobbying activities. Schedule A (Form 990 or 990-EZ) 2007 Schedule A (Form 990 or 990-EZ) 2007 Page 7 Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (See page 13 of the instructions.) 51 Did the reporting organization directly or indirectly engage in any of the following with any .other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of: Yes No (i) Cash 51 a i) / (ii) Other assets a ii / b Other transactions: (i) Sales or exchanges of assets with a noncharitable exempt organization b ~ / (ii) Purchases of assets from a noncharitable exempt organization bG~) / (iii) Rental of facilities, equipment, or other assets b(°1) / (iv) Reimbursement arrangements b iv / (v) Loans or loan guarantees b v / (vi) Performance of services or membership or fundraising solicitations b v~ / c Sharing of facilities, equipment, mailing lists, other assets, or paid employees c / d If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting organization. If the organization received less than fair market value in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received: Schedule A (Form 990 or 990-EZ) 2007 ® Printed on reeYded Paper 52a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? ® ^ Yes ® No Statement 1 Form: 990 Page: 1 Part: I Question: 9 Schedule of Special Events BALANCE FOUNDATION 94-3058005 Gross Gross Direct Net Income Description Receipts Contributions Revenue Costs {Loss) Green Business Event Proceeds $1,990.00 $0.00 $1,990.00 $0.00 $1,990.00 Total: $1,990.00 $0.00 $1,990.00 $0.00 $1,990.00 Statement 2 BALANCE FOUNDATION Form: 990 94-3058005 Page: 2 Part: 11 Question: 22b Grants and Allocations Classification Tranter-Leong Intern Tamar Cooper Date: Type: Cash Address: 2429 Clement 3 Grant Amt $4,677.00 San Francisco, CA 94121 United States Purp of payment to affiliate Reiationship: Intern for Association of Bay Area Governments Description of Property: How Determined Book Value of Property: FMV of Property: Classification Donation Association of Bay Area Govenments Date: Type: Cash Address: 101 8th Street Grant Amt $10,000.00 Oakland, CA 94607 United States Purp of payment to affiliate Relationship: Administrator -Governmental Agency Description of Property: Book Value of Property: FMV of Property: How Determined Classification Tranter-Leong Intern Barbara Walden Date: Type: Cash Address: 1869 Sunnydale Ave Grant Amt $3,505.00 San Francisco, CA 94134 United States Purp of payment to affiliate Relationship: Intern for Association of Bay Area Governments Description of Property: How Determined Book Value of Property: FMV of Property: Total Grants: $18,182.00 Statement 3 BALANCE FOUNDATION Form: 990 94-3058005 Page: 2 Part: II Question: 43 Attachment listing othe r expenses for Part II Description Total: Pgm Services Mgt and General Fundrasing Technical Consultants $28,847.00 $28,847.00 $0.00 $0.00 Paid to 3rd-Party Administrator-Assn $8,105.00 $0.00 $8,105.00 $0.00 Advertising $2,830.00 $2,830.00 $0.00 $0.00 Miscellaneous $2,797.00 $2,747.00 $50.00 $0.00 Subscriptions & Memberships $922.00: $922.00 $0.00 $0.00 Total: $43,501.00 $35,346.00 $8,155.00 $0.00 S#atement 4 BALANCE FOUNDATION Form: 990 94-3058005 Page: 3 Part: III Question: Program Services Achievement Pgm. Svc. Exp. Government & Public Administration Programs: Tranter-Leong Internship for graduate students in public $8,182.00 policy, administration, planning. (2 Internships) Grants and Allocations: $8,182.00 This amount includes foreign grants: No Environmental Programs, General/Other: Alameda Green Business: Served as fiscal agent for County of $38,987.00 Alameda program providing technical assistance to local businesses who want to exceed basic enviromental regulatory standards.All Expenses 100% Management & General. (1 Participants) Grants and Allocations: $0.00 This amount includes foreign grants: N/A Government & Public Administration Programs: Economic Development of the San Francisco bay region: $10,000.00 donation to the Association of Bay Area Governments for its Fall 2007 General Assembly. (1 San Francisco Bay Region) Grants and Allocations: $10,000.00 This amount includes foreign grants: No Total: $57,169.00 Statement 5 BALANCE FOUNDATION Form: 990 94-3058005 Page: 4 Part: IV Question: 65 Other Liabilities Liability Description BOY Amount EOY Amount Leong-Tranter intership Fund $148,689.00 $168,389.00 Total: $148,689.00 $168,389.00 Statement 6 Form: 990 Page: 5 Part: V Question: BALANCE FOUNDATION 94-3058005 Officers, Directors, Trustees, and Key Employees Name and Address Ave. Hrs/week Comp. Benefits Expenses David Cortese 0 $0.00 $0.00 $0.00 Title: Board Member Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Henry Gardner 0 $0.00 $0.00 $0.00 Title: President Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Joseph K Chan 0 $0.00 $0.00 $0.00 Title: Chief Financial Off Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Patricia Jones 0 $0.00 $0.00 $0.00 Title: Vice President Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Revan Tranter 0 $0.00 $0.00 $0.00 Title: Board Member Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Rose Jacobs Gibson 0 $0.00 $0.00 $0.00 Title: Board Member Addr 1: P O Box 2050 Addr 2: CSZ: Oakland, CA 94604-2050 Country: United States Name and Address Ave.. Hrs/week Comp. Benefits Expenses TOTALS $0.00 $0.00 $0.00 Statement 7 Form: 990 Page: 6 Part: V Question: 75b BALANCE FOUNDATION 94-3058005 Relationships Person/Business 1 Person/Business 2 Gwen Regalia Association of Bay Area Governments Board Member Vice President Person Business Relationship Per by-laws the vice predident of Association of Bay Area Governments is a board member of Balance Foundation Joseph K Chan Association of Bay Area Governments Chief Financial Off Finance Director Person Business Relationship The finance director for the Association of Bay Area Governments is chief financial officer for Balance Foundation. Henry Gardner Association of Bay Area Governments President Exec Director/CEO Person Business Relationship Per by-laws; the Executive Director of the Assosciation of Bay Area Governments is president of Balance Foundation. _...,. , Rose Jacobs Gibson Association of Bay Area Governments Board Member President Person Business Relationship The president of the Association of Bay Area Governments is a board member for Balance Foundation. Patricia Jones Association of Bay Area Governments Vice President Asst Executive Dir. Person Business Relationship The assist executive director of the Association of Bay Area Governments is vice president/secretary of Balance Foundation. Statement 8 Form: 990 Page: 6 Part: VI Question: 80 b Related Organizations BALANCE FOtJNDATION 94-3058005 Description Exempt Association of Bay Area Governments Yes Statement 9 Form: 990 Page: 8 Part: VIII Question: Relationship of Activities BALANCE FOUNDATION 94-3058005 Line No Relationship of Activities to the Accomplishment of Exempt Purposes 101 Green Business Conference Statement 10 Form: 990 Page: None Part: None Question: None State Copies SALANCE FOUNDATION 94-3058005 State Copy List California Statement 11 Form: Schedule A Page: 2 Part: I!I Question: 3a Explanation of Grant Determination BALANCE FOUNDATION 94-3058005 Explanation of grant qualifications ` Government & Public Administration Programs: The Tranter-Leong Internship Program for Graduate Students in Public Policy, Administration, Planning supports Balance Foundation's charitable mission. Perference is given to San Francisco Bay Area residents interested careers in public service. 2 active internships in fiscal year 2007-2008. ~~~~ .m ~~~s~ ISSUEpATE(MM/DD/YY) ~~ CERTI~IGATE ~~' INSURANCE ~i2sios PRODUCER ~ TION ONLY AND Alliant Insurance Services, Inc. THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMA CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES 1301 Dove St., Suite 200 NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES Newport Beach, CA 92660 BELOW. (800) 821-9283 Ext. 190 • Fax (949) 756-2713 COMPANIES AFFORDING COVERAGE License No. 0036861 INSURED SPECIAL LIABILITY INSURANCE PROGRAM (SLIP) MEMBER: COMPANY ALLIED WORLD NATR~NAL ASSURANCE A LETTER ASSOCIATION OF BAY AREA GOVERNMENTS (ABAG) SEE ATTACHED COMPANY 101 EIGHTH STREET LETTER B P.O. BOX 2050 coMPANY OAKLAND, CA 94604-2050 LETTER ~+ COMPANY D LETTER COMPANY E LETTER COVERAGES I THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW NAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED, NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAYBE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSION AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. CO TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION. LIMITS LTR DATE (MM/DDIYY) DATE MM/DD/YY .4 GENERAL LIABILITY CQ1Q4Q7/QQ1 09/29/08 g/2g/Og GENERAL AGGREGATE NA* ~ X COMMERCIAL GENERAL PRODUCTS-COMP/OP $5 000 oOp LIABILITY AGG. ___ CLAIMS OCCUR MADE PERSONAL&ADV. INJURY $5 oOQ 000 ~V OWNER'S & CONTRACTOR'S EACH OCCURRENCE $5 000 QOO PROT. X GL Ded: $1,000 DED FIRE DAMAGE (Any one Q,~ ooo OQ~ ' fire ' 4 MED. EXPENSE (Any one erson N/A A AUT OMOBILE LIABILITY 0010407/001 09/29/08 g/29/Og $5,000,000 X ANY AUTO ALL OWNED AUTOS BODILY INJURY SCHEDULED AUTOS (Per person) )( HIRED AUTOS BODILY INJURY ~( NON-OWNED AUTOS (Per accident) GARAGE LIABILITY PROPERTY DAMAGE AUTO DED: $5,000 UNINSURED MOTORIST $1 O~~ 000 EACH OCCURRENCE UMBRELLA FORM AGGREGATE OTHER THAN UMBRELLA FORM ~~ STATUTORY LIMITS ~ WORKER'S COMPENSATION EACH ACCIDENT AND DISEASE-POLICY LIMIT EMPLOYER'S LIABILITY DISEASE-EACH A PUBLIC OFFICIALS ERRORS 0010407/001 09/29/08 09/29/08 $5,000,000 PER OCCURRENCE AND AND OMISSIONS ANNUAL AGGREGATE `P(JLICYPFlJRM~DCJES N(JT~~C:cJ~~TAPN A CiENERIAL LIABILITY AGGREGATE EVIDENCE OF INSURANCE. SUBJECT TO POLICY TERMS, CONDITIONS AND EXCLUSIONS. -i~ CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVEDESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL CITY OF DUBLIN ATTN: ROGER BRADLEY, ADMINISTRATIVE ANALYST X30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, 100 CIVIC PLAZA BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY DUBLIN, CA 94568 OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES 'EXCEPT 10 DAYS FOR NON-PAYMENT AUTHORIZED REP ENTA. ,Q ~ .a,:e,<. .L~ . ,,. SPECIAL LIABILITY' INSITRANCE PROGRAM (SLIP) NAMED INSURED AS OF January 23, 2009 MEMBER: Association of Bay Area Governments IoTAMED INSURED: Association of Bay Area Governments Including: Association of Bay Area Governments, ABAG Finance Corporation, ABAG .Pooled Liability Assurance Network Corporation, BALANCE Foundation, ABAG Comp Shared Risk Pool, ABAG Finance Authority for Nonprofit Corporations, San Francisco Bay Trail Project, ABAG, Inc., ABAG Power, San Francisco Estuary Project, California Mortgage Assistance Corporation Page 1 of 1 1/23/2009 \W D\08 SlipcertONamdlnsd.Pri. doc January 20, 2009 Roger Bradley Administrative Analyst City of Dublin 100 Civic Plaza Dublin CA 94568 Dear Mr. Bradley, ~ ~Y ARE9 GREEN )3tJS1NESS We, the undersigned, are members of the Alameda County Green Business Program Steering Committee. We meet at least quarterly to review and make decisions on ACGBP matters, including: • Program direction, sustainability and capacity • Priorities for business certification (industry types/sectors within Alameda County • Business recognition and promotion The Alameda County Green Business Program's policy is to seek funding from Program partners, including cities, utilities and special districts. Normally, the Steering Committee does not approve specific fund raising activities undertaken by the Program Coordinator. Flowever, the undersigned approve of the ACGBP requesting fiinding from the City of Dublin for the purposes stated in the application. ~. Sincerely, ~` .,~ J/ ~ Pamela .I. Evans, ACGBP Coordinator, ~lameda County Environmental Health Services Rachel Balsley, StopWaste.Org, Oakland James Duffy, President~.Alonzo Printing Company, I-layward / .-I ~1 i~ Mary Orten 1, ast Bay Economic Development Alliance, Oakland Susan Sakti i, E u-o5ystems Group, Oakland Dennis Waespi; Road Member,~~tro Valley Sanitary District Je `r Cogley, pity of B eley~ ,, <~'"~J amen Bar ,City of Alameda, Alameda County Clean Water Consortium member C" ~~ Thelicensee paid to the Ciiy of Dublin the business license fee required ~ and is hereby granted a license to conduct, carry dh or engage in the ~~- business herein set forth for the period stated, in conformii~ with the City of Dublin Municipal Code n. 4 wit i h fir I i~s -~~:;> A~ame~'~'~~u~i~y ~i~~n Business Program ~~ BUSWESS NAME 1131. Harbor Bay Parkway BUSINESS LOCATION; Alameda, CA 94502 ~' Pamela J. Evans ~j BUSINESS OWNER; c~~`' '~' ALAMEDA COUNTY GREEN BUSINESS PROGR ~?~ 1131 HARBOR BAY PARKWAY ~> ALAMEDA, CA 94502 cyq (dam ~~~~,,,~~,, },, ~.~,.,. v~v ~~~ . ~~ -. TOO Civic Flaza ~, Dublin, California 94568 (425) 833-bb40 ~ Nonprofit Environmental Certification ,~ DESCRIPTION; Program. S' c~ 10670 c.~ Business License Number `' September 04, 2008 Effective Da#e; .~, September 30, 2009 ~ Expiration Date; c~ TC BE .POSTED IN A CONSPICUOUS PLACE NOT TRANSFERA^B~,L,E '~' ~I r` °ca_42:tL'w^~Y~eYi3~'4~:M1tCS:'=u:'x:3~ ~ .•• £akSRb:!~i'rtrnYnL'.L.fU,i3"3aslis..:r_suKVS=ti:."w"'3i33AS@YJtialYE~SY+: &~E-0`~t:°+~F~S:axn~ y:'P'9'•Z::iO.~F,:x..T+ .aQSR??a.Ta~:'eR#TiTf e1g54~'Idk..:2...::'~.4:~.~.,,>r~.cs>^_F '..d ~:'s~t"x.~?C+x•::i~Etiu: 'N ~ ~ i~ ¢¢~ ~ 4 Ci#y of Dublin ,. Fiscal Year 2004-2010 Ap~licr~tron for Funds APPLICATION VEItIFICATI(3N SECTI41ti12 Page 13 of 1$