2023-09-26T14:16:30-04:00 2022-12-31 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2022-01-01 042104396 BOYS & GIRLS CLUB OF GREATER LOWELL INC BOYS 657 MIDDLESEX STREET LOWELL MA 018511410 THOMAS HAMMOND BOARD CHAIR 9784584526 2023-09-08 true THOMAS HAMMOND 999009999 false JAYNE A ANDREWS P00514653 9784522500 2023-09-08 2022 2023-04-26 12:10:37Z THOMAS HAMMOND 657 MIDDLESEX STREET LOWELL MA 01851 4058095 false X WWW.LBGC.ORG X 1906 MA TO INSPIRE AND ENABLE YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 32 32 72 57 0 5637440 3829337 3800 318 103045 38346 -115215 -90436 5629070 3777565 0 0 1547193 1879446 0 682937 886263 952313 2433456 2831759 3195614 945806 9382961 10191775 292546 557716 9090415 9634059 X TO INSPIRE AND ENABLE YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. false false 1800980 318 AFTER SCHOOL AND FULL-TIME SUMMER PROGRAMS WHOSE PRIMARY FOCUS IS TO HELP ACHIEVE SUCCESS IN THE FOLLOWING IMPACT AREAS: HEALTHY LIFESTYLES, ACADEMIC SUCCESS, AND GOOD CHARACTER AND CITIZENSHIP. PROGRAM AREAS INCLUDE FITNESS, ARTS, TECHNOLOGY, EDUCATION AND A DAILY MEALS PROGRAM. THE ORGANIZATION PROMOTES SUCCESS IN THE IMPACT AREAS THROUGH THE FOLLOWING: HEALTHY LIFESTYLES - NUTRITIOUS MEALS PROGRAM, SPORTS & FITNESS, PREVENTION SERVICES, WELLNESS, AND MENTORING. ACADEMIC SUCCESS - EDUCATIONAL ENRICHMENT, STEAM, ROBOTICS, ARTS AND MUSIC, CAREER AND COLLEGE READINESS. GOOD CHARACTER AND CITIZENSHIP - MENTORING, YOUTH COUNCIL, LEADERSHIP GROUPS, AND COMMUNITY SERVICE. 1800980 true true false false false false false false false true true false false true false true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 12 0 true 72 true false false false false false true true false false false false false false X 32 32 false false false false false false false true true false false true true true true true true true true false MA X THE ORGANIZATION 9784584526 657 MIDDLESEX STREET LOWELL MA 018511410 JOSEPH C HUNGLER EXECUTIVE DI 40.00 X 115735 0 7521 GEROGE BEHRAKIS DIRECTOR 1.00 X 0 0 0 EMILY BYRNE DIRECTOR 1.00 X 0 0 0 BRIAN CHAPMAN TRUSTEE CHAI 1.00 X X 0 0 0 SOKHOM CHUN DIRECTOR 1.00 X 0 0 0 J MATTHEW COGGINS DIRECTOR 1.00 X 0 0 0 KEVIN COUGHLIN DIRECTOR 1.00 X 0 0 0 PAUL DEFRONZO TREASURER 2.00 X X 0 0 0 JUSTINE DEFRONZO IMMEDIATE PA 2.00 X X 0 0 0 LEWIS DEMETROULAKOS DIRECTOR 1.00 X 0 0 0 MICHELLE DONOVAN DIRECTOR 1.00 X 0 0 0 BRENDA EVANS DIRECTOR 1.00 X 0 0 0 ANTHONY FALETRA DIRECTOR 1.00 X 0 0 0 DR MARK GILCHRIST DIRECTOR 1.00 X 0 0 0 THOMAS HAMMOND BOARD CHAIR 2.00 X X 0 0 0 JOYCE LEGER DIRECTOR 1.00 X 0 0 0 SHAMIM A DAHOD MD DIRECTOR 1.00 X 0 0 0 LARRY MACHADO DIRECTOR 1.00 X 0 0 0 STEVE MALLETTE DIRECTOR 1.00 X 0 0 0 KRISTYN MCKENNA CLERK 2.00 X X 0 0 0 CARRIE MEIKLE DIRECTOR 2.00 X 0 0 0 HENRY OCH DIRECTOR 1.00 X 0 0 0 ARLENE RODRIGUEZ PHD DIRECTOR 1.00 X 0 0 0 SANDRA PARKS DIRECTOR 1.00 X 0 0 0 CHERYL POPP DIRECTOR 1.00 X 0 0 0 MICHAEL REILLY DIRECTOR 1.00 X 0 0 0 VLADIMIR SALDANA VICE CHAIR 2.00 X X 0 0 0 JOHN SCHWAB DIRECTOR 1.00 X 0 0 0 BRIAN SOUSA DIRECTOR 1.00 X 0 0 0 STACIE SWANSON DIRECTOR 1.00 X 0 0 0 MARTIN TIGHE DIRECTOR 1.00 X 0 0 0 ANDREW ZAROULIS DIRECTOR 1.00 X 0 0 0 115735 7521 1 false false false TIGHE ARCHITECTURE INC 5757 VENICE BLVD LOS ANGELES CA 90019 ARCHITECT 198878 1 27218 341764 492255 2968100 103703 3829337 VARIOUS PROGRAMS 900099 318 318 318 38030 38030 142638 142322 316 316 316 47772 341764 138208 -90436 -90436 3777565 318 -52090 123256 12326 12326 98604 1513970 987606 207160 319204 2130 2034 2112 -2016 98855 60227 13962 24666 141235 88029 19176 34030 13200 13200 14654 14654 146439 36703 3448 106288 1708 800 908 29543 6704 8745 14094 170561 137541 18933 14087 4285 3737 514 34 96805 84414 11617 774 82069 69127 9513 3429 PROGRAM SUPPLIES & EXP 207278 207278 MISCELLANEOUS 93232 26679 2896 63657 IN-KIND DONATIONS 48825 48825 TELEPHONE 24542 16323 4088 4131 19172 13427 4698 1047 2831759 1800980 347842 682937 373071 591570 51354 51405 3817808 3375063 26554 19612 3328346 2412757 1003970 915589 3643265 4049338 24349 16253 442590 1172945 9382961 10191775 182604 455782 1665 108277 101934 292546 557716 X 1977874 3715376 7112541 5918683 9090415 9634059 9382961 10191775 X 945806 -402162 X false true X true false X 2238085 4302559 4009430 5637440 3829337 20016851 32841 2367 488 3800 318 39814 2270926 4304926 4009918 5641240 3829655 20056665 20056665 21347 17725 16862 12597 38030 106561 10844 10844 21347 17725 27706 12597 38030 117405 2292273 4322651 4037624 5653837 3867685 20174070 0.99420 0.99500 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2000722 74021 -366753 3307 1711297 1867790 28500 111198 -6766 2000722 1769808 106085 -8103 1867790 93007 1002479 105336 52092 -676610 1825340 72888 21352 267 1500 93007 0.21320 0.78680 false false 133018 133018 2617893 2047878 570015 550275 337719 212556 27160 27160 915589 CONSTRUCTION IN PROGRESS 1172945 1172945 X 3502282 -402162 3325 138208 -260629 3762911 14654 14654 3777565 2958638 3325 138208 141533 2817105 14654 14654 2831759 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION AS DEFINED BY SECTION 590(A) OF THE IRC. THEREFORE, IT IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT FOR TAX ON UNRELATED BUSINESS INCOME, IF ANY. MANAGEMENT HAS DETERMINED THAT SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT ENTITY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHORITIES FOR PERIOD PRIOR TO 2019. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS TAX-EXEMPT NOT-FOR-PROFIT ENTITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 138,208 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSES- FUNDRAISING EVENTS 138,208 HOLIDAY AUCTION 389536 341764 47772 19437 28335 90436 389536 341764 47772 19437 28335 90436 138208 -90436 X IN-KIND FUNDRAI 126 51553 FMV X IN-KIND GOODS 42 52150 FMV false false false FORM 990, PAGE 2, PART III, LINE 4A AFTER SCHOOL AND FULL-TIME SUMMER PROGRAMS WHOSE PRIMARY FOCUS IS TO HELP ACHIEVE SUCCESS IN THE FOLLOWING IMPACT AREAS: HEALTHY LIFESTYLES, ACADEMIC SUCCESS, AND GOOD CHARACTER AND CITIZENSHIP. PROGRAM AREAS INCLUDE FITNESS, ARTS, TECHNOLOGY, EDUCATION AND A DAILY MEALS PROGRAM. THE ORGANIZATION PROMOTES SUCCESS IN THE IMPACT AREAS THROUGH THE FOLLOWING: HEALTHY LIFESTYLES - NUTRITIOUS MEALS PROGRAM, SPORTS & FITNESS, PREVENTION SERVICES, WELLNESS, AND MENTORING. ACADEMIC SUCCESS - EDUCATIONAL ENRICHMENT, STEAM, ROBOTICS, ARTS AND MUSIC, CAREER AND COLLEGE READINESS. GOOD CHARACTER AND CITIZENSHIP - MENTORING, YOUTH COUNCIL, LEADERSHIP GROUPS, AND COMMUNITY SERVICE. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE MEMBERS OF THE ORGANIZATION REVIEWED THE FORM 990 INDIVIDUALLY AND THEN COLLECTIVELY WITH THE OUTSIDE AUDITOR. FORM 990, PAGE 6, PART VI, LINE 12C COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR. ALL APPLICABLE PARTIES ARE REQUIRED TO ANNUALLY CERTIFY COMPLIANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE EXECUTIVE DIRECTOR'S COMPENSATION LEVEL IS BASED ON A THOROUGH PERFORMANCE EVALUATION AND BY COMPARISON TO OTHER BOYS & GIRLS CLUBS' COMPENSATION LEVELS AS SUPPLIED BY THE NATIONAL BOYS & GIRLS CLUB OFFICE. THE WORK OF THE EXECUTIVE COMMITTEE IS DOCUMENTED IN WRITING. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR RECOMMENDS SALARY LEVELS FOR OTHER EMPLOYEES THAT ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL BUDGET APPROVAL POLICY. FORM 990, PAGE 6, PART VI, LINE 19 THE BOYS & GIRLS CLUB OF GREATER LOWELL, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSES 138,208 DIRECT EXPENSES- FUNDRAISING EVENTS -138,208