2023-09-21T21:11:03-05:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 580566123 Boys & Girls Clubs of Metro Atlanta Inc % VICTOR FIORESI BOYS 4045277100 2880 DRESDEN DRIVE CHAMBLEE GA 30341 VERONICA SUSAN SQUIRES CFO 4045277100 2023-11-15 true VICTOR FIORESI 999009999 SABRE J LINAHAN P01372980 4048746244 2023-11-15 2 2022 2023-04-26 12:10:37Z DAVID JERNIGAN 2880 DRESDEN DRIVE CHAMBLEE GA 30341 56536591 false X www.BGCMA.org X 1933 GA TO SAVE AND CHANGE THE LIVES OF CHILDREN AND TEENS BY PROVIDING A SAFE, POSITIVE, AND ENGAGING ENVIRONMENT AND PROGRAMS THAT PREPARE AND INSPIRE GREAT FUTURES. 52 52 668 221 0 0 22919205 32739416 365766 770316 4476120 -1092625 -484711 -638208 27276380 31778899 123363 99199 0 0 11518985 14346393 25523 163033 3038881 7564415 8879598 19232286 23488223 8044094 8290676 73032085 76536346 3882423 3037680 69149662 73498666 X BOYS & GIRLS CLUBS OF METRO ATLANTA'S (BGCMA) MISSION IS TO IGNITE THE UNLIMITED POTENTIAL OF KIDS AND TEENS BY CREATING SAFE, INCLUSIVE, AND ENGAGING ENVIRONMENTS. OUR VISION IS THOUSANDS OF YOUNG LEADERS THRIVING IN LIFE AND STRENGTHENING THE FUTURE OF THEIR COMMUNITIES AND THE WORLD. THROUGH 25 CLUBS IN 10 METRO COUNTIES, TRAINED AND PROFESSIONAL STAFF SERVE MORE THAN 7,000 YOUTH (AGES 6-18) DAILY THROUGH PROGRAMS THAT HELP KIDS GET COLLEGE AND CAREER READY, LIVE HEALTHY LIVES, AND BECOME LEADERS. BGCMA ALSO OVERSEES CAMP KIWANIS, A 160-ACRE OUTDOOR RESIDENCE CAMP. IT COSTS OUR FAMILIES BETWEEN JUST $60-$135 PER CHILD PER SEMESTER EACH YEAR BASED ON INCOME TO BECOME A MEMBER OF OUR CLUBS. YET IT COSTS US APPROXIMATELY $6,000 TO EFFECTIVELY SERVE EACH CHILD. NO CHILD IS TURNED AWAY DUE TO INABILITY TO PAY. FOR MORE INFORMATION, PLEASE VISIT WWW.BGCMA.ORG. false false 11580152 99199 476336 ACADEMIC SUCCESS: BGCMA'S ACADEMIC PROGRAMS ENHANCE STUDENT PERFORMANCE AND ENCOURAGE HIGH SCHOOL GRADUATION, COLLEGE ATTENDANCE AND CAREER EXPLORATION. PLEASE SEE SCHEDULE O FOR MORE DETAILS. 4825063 198474 CHARACTER & LEADERSHIP DEVELOPMENT: BGCMA PREPARES YOUNG PEOPLE FOR A SUCCESSFUL FUTURE, EMPOWERING MEMBERS TO BECOME CITIZENS WHO SUPPORT AND INFLUENCE THEIR PEERS AND COMMUNITY. YOUTH ARE TAUGHT TO THINK CRITICALLY ABOUT THEIR WORLD, THE VALUE OF LEADERSHIP AND VOLUNTEER WORK, AND ARE GIVEN A PLATFORM FOR THEIR VOICES TO BE HEARD THROUGH EITHER INDIVIDUAL COMMUNITY SERVICE, COLLECTIVE ACTION, AND/OR CREATIVE EXPRESSION THROUGH THE ARTS. 2895038 119084 HEALTHY LIFESTYLES: CLUBS OFFER FITNESS AND PREVENTATIVE HEALTH AND WELLNESS PROGRAMS THAT PROMOTE HEALTHY HABITS AND COMBAT THE RISING EPIDEMIC OF CHILDHOOD OBESITY. PLEASE SEE SCHEDULE O FOR MORE DETAILS. 19300253 true true false false false false false false false true true false false false false true false true false false false false false true true false false false true true false false false false false false false false true false false false true true false false false true 138 0 true 668 true false false false false false true true false false false false false false X 52 52 false false false false false false false true true false true true true true true true true true true true false GA X X VICTOR FIORESI 4045277115 2880 DRESDEN DRIVE CHAMBLEE GA 30341 X DAVID JERNIGAN PRESIDENT & CEO 40.0 1.0 X 307667 0 20629 VERONICA SUSAN SQUIRES CHIEF DEVELOPMENT OFFICER 40.0 0.0 X 168174 0 2767 MARGO MARKS VP OF HUMAN RESOURCES 40.0 0.0 X 134652 0 28623 SUSAN GALVAN QUINN VP/CONTROLLER 40.0 1.0 X 128700 0 22159 LORENE JACKSON CHIEF OPERATIONS OFFICER 40.0 0.0 X 135117 0 11405 MICHAEL A LAMONT CHIEF OF STAFF 40.0 0.0 X 129305 0 13018 MARY E SINGLETON SENIOR DIRECTOR OF FINANCE 40.0 1.0 X 103921 0 11266 VICTOR FIORESI CFO (SINCE APRIL 2022) 40.0 1.0 X 106848 0 6828 KIMBERLY LUCAS VP OF SAFETY & FACILITY OPS 40.0 0.0 X 97583 0 12373 SHERN PHILLIPS PHD VP OF MARKETING AND COMMS 40.0 0.0 X 91596 0 10334 SAM DELANeY CFO (THRU APRIL 2022) 40.0 1.0 X 58614 0 5660 CHARLIE HENN CHAIR 1.0 0.0 X X 0 0 0 SIMON H BLOOM IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 STEVE COOK SECRETARY 1.0 0.0 X X 0 0 0 SARAH SAUNDERS TREASURER 1.0 0.0 X X 0 0 0 ANTHONY BANKS DIRECTOR 1.0 0.0 X 0 0 0 ERIC BARNUM DIRECTOR 1.0 0.0 X 0 0 0 DARIUS BATES DIRECTOR 1.0 0.0 X 0 0 0 ERICA BOLDEN DIRECTOR 1.0 0.0 X 0 0 0 JOHN BOTTINI DIRECTOR 1.0 0.0 X 0 0 0 RITA BREEN DIRECTOR 1.0 0.0 X 0 0 0 LAUREN BRICKS DIRECTOR 1.0 0.0 X 0 0 0 JEREL CAUSEY DIRECTOR 1.0 0.0 X 0 0 0 MADELINE CHADWICK DIRECTOR 1.0 0.0 X 0 0 0 SOLANGE CLAUDIO DIRECTOR 1.0 0.0 X 0 0 0 LEIGHANN COSTLEY DIRECTOR 1.0 0.0 X 0 0 0 JOHN COUGHLIN DIRECTOR 1.0 0.0 X 0 0 0 HASCO W CRAVER IV DIRECTOR 1.0 0.0 X 0 0 0 KEVIN CUSTIS DIRECTOR 1.0 0.0 X 0 0 0 JENNY ETHRIDGE DIRECTOR 1.0 0.0 X 0 0 0 RICHARD DERISO DIRECTOR 1.0 1.0 X 0 0 0 CARL DRAKE DIRECTOR 1.0 0.0 X 0 0 0 STACEY EAMES DIRECTOR 1.0 0.0 X 0 0 0 THAD ELLIS DIRECTOR 1.0 0.0 X 0 0 0 RYAN ESPARZA DIRECTOR 1.0 0.0 X 0 0 0 JERALD ESTIME DIRECTOR 1.0 0.0 X 0 0 0 FRAN GARY DIRECTOR 1.0 0.0 X 0 0 0 DEREK GOSHAY DIRECTOR 1.0 0.0 X 0 0 0 JEFF HANSON DIRECTOR 1.0 0.0 X 0 0 0 CAMILLE HANNANS DIRECTOR 1.0 0.0 X 0 0 0 ERIC HAGAN DIRECTOR 1.0 0.0 X 0 0 0 JAMAEL HESTER DIRECTOR 1.0 0.0 X 0 0 0 CHRIS HOHLSTEIN DIRECTOR 1.0 0.0 X 0 0 0 MARK HUFFSTETLER DIRECTOR 1.0 0.0 X 0 0 0 CLOTEEN JASMIN DIRECTOR 1.0 0.0 X 0 0 0 ROBERT W KAMERSCHEN DIRECTOR 1.0 0.0 X 0 0 0 JIM KAUFMAN DIRECTOR 1.0 0.0 X 0 0 0 AITEN MCPHERSON DIRECTOR 1.0 0.0 X 0 0 0 GAIRY MOORE DIRECTOR 1.0 0.0 X 0 0 0 JOHN MORI DIRECTOR 1.0 0.0 X 0 0 0 JAMES JIMMY MORRIS DIRECTOR 1.0 0.0 X 0 0 0 ANISKA MOSS-MELFORD DIRECTOR 1.0 0.0 X 0 0 0 LARRY PATRICK DIRECTOR 1.0 0.0 X 0 0 0 TOM REILLY DIRECTOR 1.0 0.0 X 0 0 0 ERIN MITCHELL RICHESON DIRECTOR 1.0 0.0 X 0 0 0 BROOKS ROBINSON DIRECTOR 1.0 0.0 X 0 0 0 ELIZABETH SILBERT DIRECTOR 1.0 0.0 X 0 0 0 JUDY STARKEY DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL SULLIVAN DIRECTOR 1.0 0.0 X 0 0 0 DAVID TOUWSMA DIRECTOR 1.0 0.0 X 0 0 0 PAUL TROTTI DIRECTOR 1.0 0.0 X 0 0 0 STEPHEN VAULT DIRECTOR 1.0 0.0 X 0 0 0 JOHN BABUL DIRECTOR 1.0 0.0 X 0 0 0 1462177 0 145062 8 false true false CHEF ADVANTAGE 975 COBB PLACE BLVD NW 305 KENNESAW GA 30144 FOOD SERVICE 1496865 OPEN AMERICA INC PO BOX 29088 PHOENIX AZ 85038 JANITORIAL 250981 COXE CURRY ASSOCIATES 191 PEACHTREE ST NE STE 450 ATLANTA GA 30303 FUNDRAISING CONSULT 163033 ADVANCED SPORTS GROUP LLC 2105 BARRET PARK DR STE 109 KENNESAW GA 30144 FIELDWORK 152824 CDW DIRECT LLC PO BOX 75723 CHICAGO IL 60675 COMPUTER HARDWARE 131841 8 200000 1741919 325970 9144606 21326921 179047 32739416 SUMMER PROGRAM FEES 624100 479739 479739 MEMBERSHIP DUES 713990 283267 283267 CAMP REVENUES 713990 7310 7310 770316 843627 843627 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507320 966799 4290279 4018092 272187 5968225 4976708 991517 17990652 0 0 X SCHEDULE D, PART V, LINE 1 2021 AMOUNTS HAVE BEEN RESTATED TO MATCH THE PRESENTATION OF THE INVESTMENT BALANCE AND ENDOWMENT BALANCE IN 2022. THIS RESTATEMENT IS CONSISTENT WITH THE AUDIT AND DOES NOT CHANGE THE BEGINNING OR ENDING ENDOWMENT BALANCES. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS CONSIST OF INVESTMENTS TO BE HELD, THE INCOME FROM WHICH, IS UNRESTRICTED FOR SUPPORT OF YOUTH PROGRAM SERVICES. SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED, AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE DECEMBER 31, 2019. X X X X X X X true GA YOUTH OF YEAR 1046673 975823 70850 126264 111689 49018 TOP GOLF 277950 223300 54650 9451 46788 36177 12100 14 645994 542796 103198 4043 112291 65407 44185 1970617 1741919 228698 13494 285343 213273 105303 617413 -388715 true SCHOLARSHIPS 62 93957 SCHEDULE I, PART I, LINE 2 THE ONLY GRANTS PROVIDED BY BGCMA ARE SCHOLARSHIP AWARDS TO GRADUATING SENIORS. THE INDIVIDUALS WHO RECEIVE THESE AWARDS ARE SELECTED BY A DIVERSE COMMITTEE OF BOARD MEMBERS AND STAFF BASED UPON SPECIFIC REQUIREMENTS. X X X X X X true false false false false false false true false DAVID JERNIGAN PRESIDENT & CEO 287367 0 20000 0 300 0 13362 0 7537 0 328566 0 0 0 VERONICA SUSAN SQUIRES CHIEF DEVELOPMENT OFFICER 166322 0 1000 0 852 0 2767 0 176 0 171117 0 0 0 MARGO MARKS VP OF HUMAN RESOURCES 123911 0 10000 0 741 0 6464 0 22607 0 163723 0 0 0 SUSAN GALVAN QUINN VP/CONTROLLER 126459 0 1500 0 741 0 0 0 22341 0 151041 0 0 0 SCHEDULE J, PART I, LINE 4A SAM DELANeY RECEIVED A SEVERANCE PAYOUT IN 2022 FOR HIS PRIOR YEARS OF SERVICE. SCHEDULE J, PART I, LINE 7 IN 2021, THE BOYS AND GIRLS CLUB OF METRO ATLANTA, INC. ENTERED INTO BOARD-APPROVED RETENTION PLANS FOR LORENE JACKSON, MARGO MARKS, MICHAEL A. LAMONT, kimberly lucas, shern phillips AND VERONICA SUSAN SQUIRES. THE AMOUNT OF BENEFIT PAID DURING THE TAX YEAR WAS $10,000. THE AMOUNT OF BENEFIT ACCRUED DURING THE TAX YEAR WAS $50,000. IN 2022, THE BOYS AND GIRLS CLUB OF METRO ATLANTA, INC. ENTERED INTO BOARD-APPROVED RETENTION PLANS FOR VICTOR FIORESI AND SUSAN GALVAN QUINN. THE AMOUNT OF BENEFIT ACCRUED DURING THE TAX YEAR WAS $13,611. SCHEDULE J, PART II, COLUMN (B)(ii) ON JANUARY 25, 2020, THE BOYS AND GIRLS CLUB OF METRO ATLANTA, INC. ENTERED INTO A BOARD APPROVED RETENTION PLAN FOR THE BENEFIT OF DAVID JERNIGAN, PRESIDENT AND CEO. MR. JERNIGAN WILL VEST IN THE PLAN AFTER 3 YEARS OF SERVICE FROM MAY 15, 2021. THE PAYMENT FOR THE PLAN IS A LUMP SUM AMOUNT OF $60,000, SUBJECT TO APPROPRIATE TAX WITHHOLDING, TO BE PAID OUT ON THE PAY PERIOD ON OR NEAR MAY 15, 2023. IF MR. JERNIGAN'S EMPLOYMENT TERMINATES FOR ANY REASON OTHER THAN DEATH OR DISABILITY PRIOR TO COMPLETION OF 3 YEARS OF SERVICE, HE IS NOT ENTITLED TO ANY PAYOUTS FROM THE PLAN. THE AMOUNT OF BENEFIT ACCRUED DURING THE TAX YEAR WAS $20,000. X 1 30520 DONOR INVOICE X 8 60843 STOCK QUOTE X 4 700 DONOR PROVIDED X MEALS 8 4388 DONOR PROVIDED X PLAYGROUND 1 72417 DONOR INVOICE X SUPPLIES & GOODS 9 5492 DONOR PROVIDED X CRYPTOCURRENCY 7 4687 FMV false true true SCHEDULE M, PART I, COLUMN (B) AMOUNT REPORTED IN COLUMN (B) IS DETERMINED BY THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS. SCHEDULE M, PART I, LINE 32B ANY NON-CASH CONTRIBUTIONS IN THE FORM OF STOCKS ARE IMMEDIATELY SENT TO TRUIST FOR LIQUIDATION, SO THE STOCKS CAN BE CONVERTED TO CASH. FORM 990, PART III, LINE 4A ACADEMIC SUCCESS CONTINUED: EACH CLUB HAS A DESIGNATED LEARNING CENTER AND A COMPUTER LAB. LEARNING CENTERS ARE ALWAYS OPEN DURING CLUB HOURS, AND STAFF AND VOLUNTEERS ARE ON HAND TO GUIDE EDUCATIONAL ACTIVITIES. ACADEMIC PROGRAMS FOCUS ON EARLY LITERACY, HOMEWORK ASSISTANCE AND TUTORING, STEM, AND ARTS AND CULTURAL ENRICHMENT. INTEGRATED INTO ACADEMIC PROGRAMS IS OUR WORKFORCE DEVELOPMENT INITIATIVE THAT ENGAGES HIGH SCHOOL MEMBERS IN CAREER-READINESS WORKSHOPS, WORKPLACE EXCHANGE PROGRAMS, AND SUMMER JOBS & INTERNSHIPS THAT HELP PREPARE THEM FOR FUTURE POST-SECODARY OPPORTUNITIES. ADDITIONALLY, ALL OF OUR PROGRAMS ARE IMPLEMENTED ON A FOUNDATION OF SOCIAL AND EMOTIONAL DEVELOPMENT. WE TRAIN ON PRACTICES AND RUN PROGRAMS THAT TEACH EMOTIONAL AWARENESS (EMOTIONAL AND PHYSICAL) AND REGULATION TECHNIQUES (SOCIAL AND PHYSICAL) FOR YOUTH TO USE WHEN FACED WITH HARDSHIP. THE SKILLS LEARNED IN THIS PROGRAM TRANSLATE TO THEIR ABILITY TO PERSEVERE THROUGH HOMEWORK WHEN IT DOESN'T MAKE SENSE OR CONTROL EMOTIONS WHEN A CLASSROOM ENVIRONMENT FEELS DIFFICULT. FORM 990, PART III, LINE 4C HEALTHY LIFESTYLES CONTINUED: PREVENTION PROGRAMS ADDRESS PROBLEMS SUCH AS DRUG AND ALCOHOL USE AND UNSAFE SEXUAL ACTIVITY, WHILE GENDER-SPECIFIC PROGRAMS REINFORCE POSITIVE BEHAVIOR AND ALLOW YOUTH TO LEARN FROM THEIR PEERS IN A SAFE ENVIRONMENT. BGCMA ALSO OFFERS TEAM-BASED SPORTS PROGRAMS FOR ALL GENDERS AND ALL AGES. ADDITIONALLY, OUR SOCIAL AND EMOTIONAL DEVELOPMENT STRATEGY FOSTERS A STRONGER SENSE OF SELF AND AUTONOMY IN DECISION MAKING, WHICH LEADS TO HEALTHIER DECISIONS IN RELATIONSHIPS WITH SELF AND OTHERS, THUS DECREASING RISKY BEHAVIORS AND INCREASING PRO-SOCIAL BEHAVIORS. FORM 990, PART VI, SECTION B, LINE 11 BEFORE THE 990 IS FILED, THE AUDIT COMMITTEE MEETS WITH THE INDEPENDENT ACCOUNTANTS WHO PREPARED THE FEDERAL FORM 990 AND THE CFO FOR A REVIEW AND DISCUSSION ON ITS CONTENTS. THE AUDIT COMMITTEE DECIDES WHETHER TO RECOMMEND APPROVAL BY THE BOARD. ONCE APPROVED BY THE AUDIT COMMITTEE, A COPY OF THE DRAFT RETURN, WITHOUT COMPENSATION DETAIL, IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR A ONE-WEEK REVIEW AND COMMENT PERIOD BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL NEW AND RETURNING BOARD MEMBERS ARE ANNUALLY EXPECTED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE AND ALERT THE CFO OF ANY CONFLICTS. ---IT SHALL BE THE POLICY OF BOYS & GIRLS CLUBS OF METRO ATLANTA, INC. (THE "CORPORATION") THAT THE CORPORATION SHALL NOT ENTER INTO ANY SIGNIFICANT "DIRECTOR'S CONFLICTING INTEREST TRANSACTION" (AS DEFINED IN GEORGIA CODE ANNOTATED SECTION 14-3-860) UNLESS THE TRANSACTION SHALL HAVE RECEIVED THE AFFIRMATIVE VOTE OF THE MAJORITY OF THOSE DIRECTORS ON THE BOARD OF DIRECTORS OR A DULY EMPOWERED COMMITTEE THEREOF WHO DO NOT HAVE EITHER A CONFLICTING INTEREST RESPECTING THE TRANSACTION, OR A FAMILIAL, FINANCIAL, PROFESSIONAL OR EMPLOYMENT RELATIONSHIP WITH ANOTHER DIRECTOR WHO DOES HAVE A CONFLICTING INTEREST RESPECTING THE TRANSACTION, IN EACH CASE AFTER DISCLOSURE TO THE DIRECTORS VOTING ON SUCH TRANSACTION OF THE INFORMATION REGARDING THE TRANSACTION AND THE CONFLICT OF INTEREST REQUIRED BY GEORGIA CODE ANNOTATED SECTION 14-3-862. FORM 990, PART VI, SECTION B, LINES 15A & 15B THE PROCESS OF DETERMINING CEO COMPENSATION INCLUDES SALARY SURVEYS, COMPARABLE DATA FROM SIMILAR SIZED CHILDREN WELFARE/MENTAL HEALTH ORGANIZATIONS AND COMPARABLE EDUCATION, ACCREDITATION AND LICENSURE REQUIREMENTS. INFO IS THEN REVIEWED BY THE CEO COMPENSATION COMMITTEE (MADE UP OF SELECT MEMBERS OF THE BOARD OF DIRECTORS). FINAL SALARY IS VOTED ON BY THE EXECUTIVE COMMITTEE AND SHARED WITH THE FULL BOARD IN CLOSED SESSION. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. PRIOR YEAR FORM 990 IS AVAILABLE ON GUIDESTAR. ORGANIZATION WEBSITE ADVISES DONORS WHERE TO REQUEST FORMS. FORM 990, PART XI, LINE 8 (565,690) BAD DEBT EXPENSE ON PRIOR YEAR PLEDGES FORM 990, PART XI, LINE 9 40,669 MARKET VALUE ADJUSTMENT INTEREST RATE SWAP BGCMA PROPERTIES LLC 2880 DRESDEN DRIVE CHAMBLEE GA 30341 862903019 RE HOLDING GA 30279 0 BGCMA BGCMA HARLAND REAL ESTATE COMPANY 2880 DRESDEN DRIVE CHAMBLEE GA 30341 824157072 INVESTING GA 501(c)(3) TYPE 12-A NA true false false true false true false false false false false false false false false true false false false false BGCMA HARLAND REAL ESTATE COMPANY C 325970 CASH