2023-07-11T14:51:12-04:00 2022-12-31 351350297 DAVID CULP & CO LLP 70 HOME ST HUNTINGTON IN 46750 990 2022-01-01 352094506 BOYS & GIRLS CLUB OF HUNTINGTON COUNTY INC BOYS 2603591750 608 EAST STATE STREET HUNTINGTON IN 46750 TOM MILLS TREASURER 2603591750 2023-07-11 true TOM MILLS 999009999 true WILLIAM E MILLER CPA P01220933 2603560640 2023-07-11 2022 2023-04-26 12:10:37Z TOM MILLS 9715 N 300 W HUNTINGTON IN 46750 3147420 false X WWW.BGCHUNTINGTON.COM X TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS. 16 16 137 10 0 1840891 2264128 48191 11895 714 3275 47858 867224 1937654 3146522 0 0 883926 1312526 0 41499 663792 851818 1547718 2164344 389936 982178 6509871 7513035 2022324 2043310 4487547 5469725 TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS. false false 1894767 OPERATION OF YOUTH CLUB FACILITIES WITH APPROXIMATELY 851 MEMBERS. 1894767 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 137 true false false false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false IN X MANDY REBER 2603591750 608 EAST STATE STREET HUNTINGTON IN 46750 BOB MCKAY PRESIDENT X X 0 0 0 ADRIAN HALVERSTADT III VICE PRESIDE X X 0 0 0 JULI JOHNSON SECRETARY X X 0 0 0 TOM MILLS TREASURER X X 0 0 0 LANCE CLARK DIRECTOR X 0 0 0 MONIQUE DENNIS DIRECTOR X 0 0 0 CARRIE SHIPBAUGH DIRECTOR X 0 0 0 BARB SPRINKLE DIRECTOR X 0 0 0 GREG WILLIAMS DIRECTOR X 0 0 0 AARON CAMPBELL DIRECTOR X 0 0 0 ADAM DRUMMOND DIRECTOR X 0 0 0 BRITTANIE SCHEIBER DIRECTOR X 0 0 0 CHRIS NEWTON DIRECTOR X 0 0 0 HEATHER ECKERT DIRECTOR X 0 0 0 NICOLE JOHNSON DIRECTOR X 0 0 0 STACIE MCAFEE DIRECTOR X 0 0 0 MANDY REBER EXECUTIVE DI 40.00 X 75370 0 0 75370 false false false 2000479 263649 2264128 PROGRAM INCOME 11895 11895 11895 3275 3275 864546 898 863648 MISCELLEANEOUS 3576 3576 3576 3146522 18746 1181223 1027664 118122 35437 42388 36879 4238 1271 88915 77356 8892 2667 6860 6860 11554 10399 1155 1976 1976 9626 8663 963 97930 88137 9793 24927 22434 2493 DIRECT PROGRAM SUPPLIES 553103 553103 INTEREST EXPENSE 66678 66678 UTILITIES 40136 36122 4014 REPAIRS AND MAINTENANCE 16516 14864 1652 22512 19146 3218 148 2164344 1894767 228078 41499 3307027 3686273 20700 671815 132342 169827 3725897 842707 2948051 2883190 101751 101930 6509871 7513035 22324 43461 2000000 1999849 2022324 2043310 X 4456404 4628007 31143 841718 4487547 5469725 6509871 7513035 982178 X false true X true false X 1060945 1131828 1219023 1840891 2264128 7516815 1060945 1131828 1219023 1840891 2264128 7516815 7516815 78 123 1445 714 3275 5635 6990 5151 2214 888 3576 18819 7541269 1414763 0.99680 0.99690 X PART II, LINE 10 MISCELLANEOUS 18,819 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 438491 438491 2960912 631564 2329348 150534 114542 35992 175960 96601 79359 2883190 X 3146522 3146522 3146522 2164344 2164344 2164344 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, AND QUALIFIES FOR THE 50% CHARITABLE CONTRIBUTIONS DEDUCTION LIMITATION, AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED , ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM THE INCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADRESSES DEROCGNITION, CLASSIFICATION, INTEREST AND PENALTIESON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2022 AND 2021, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATIONFILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN. CAPITAL CAMPAIG 811515 811515 JUST DESSERTS 28646 28646 1 24385 24385 898 864546 864546 898 898 863648 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED WITH THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE AND PRESENTED TO THE BOARD AFTER APPROVED. A COPY OF FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUESTS ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO DISCLOSE ANY CONFLICT OF INTEREST. CONFLICTS FORWARDED TO THE GOVERNING BODY REVIEWS THE CONFLICT AND PROVIDES GUIDANCE ON HOW A SITUATION WILL BE DEALT WITH. NO INDIVIDUAL WILL TAKE PART IN ANY DECISION OF THE GOVERNING BOARD THAT WOULD INVOLVE A SPECIFIC CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS PERFORMANCE AND GOALS WITH THE EXECUTIVE DIRECTOR. BASIS FOR SALARY IS COMPUTED USING JCCMP AS A GUIDE. FORM 990, PAGE 6, PART VI, LINE 15B OTHER OFFICERS AND DIRECTORS ARE NOT COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FEDERAL FORM 990 ARE AVAILABLE UPON REQUEST.