2023-10-12T10:47:08-05:00 2022-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-01-01 910836427 Boys & Girls Clubs of Whatcom County BOYS 3607383808 1715 Kentucky St Bellingham WA 98229 Kevin Cooley Treasurer 3607383808 2023-10-11 1 Kevin Cooley 999009999 1 Deb Nelson CPA P01264758 6122536500 2023-10-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z Heather Powell 1715 Kentucky St Bellingham WA 98229 11009915 0 X www.whatcomclubs.org X 1968 WA To promote the health, social, educational, vocational, & character development of local children. 12 11 174 175 0 0 5273718 4755658 2898779 3150314 241344 128222 626700 58349 9040541 8092543 0 0 0 0 3279826 3843133 23410 12575 334952 2273045 1923294 5576281 5779002 3464260 2313541 14976172 19183758 1068512 3564159 13907660 15619599 X The mission of the Boys & Girls Clubs of Whatcom County is to enable all the young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. 0 1 3069601 2920509 Boys & Girls Clubs of Whatcom County operates licensed care centers under the name Kids World. We hold five licenses for centers that reside on four campuses and serve children from birth to 12. We are licensed to serve 540 children in the five facilities. Programming runs from 6:00am to 6:00pm five days per week and focuses on developmentally appropriate activities to help children achieve appropriate developmental milestones. 365437 45078 Bellingham branch provides after school and summer programs that focus on the development of youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. (Continued on Schedule O)When school is out for summer the club is open all day offering breakfast, lunch and snacks to all attendees and filling their days with purposeful and fun activities that keep them active and help to prevent summer learning loss. Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them. 357984 43865 Ferndale branch provides after school and summer programs that focus on the development of youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. (Continued on Schedule O)Children who attend before school programs receive breakfast and small group mentoring as well as a ride to school. When school is out for the summer, the club is open all day offering breakfast, lunch and snacks to all attendees and filling their days with purposeful and fun activities that keep them active and help to prevent summer learning loss. Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them. 299200 140862 Blaine and Lynden branches provide before school, after school and summer programs that focus on the development of youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. Children who attend before school programs receive breakfast and small group mentoring as well as a ride to school. When school is out for the summer, the club is open all day offering breakfast, lunch and snacks to all attendees and filling their days with purposeful and fun activities that keep them active and help to prevent summer learning loss. Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them. 188294 The 21st Century Community Learning Centers (CCLC), in partnership with the Mt. Baker School District, provides students with academic enrichment opportunities along with activities designed to increase social-emotional and conflict resolution skills, including improving school and community engagement for 60 youth after school and during the summer. The 21st CCLC also encourages families to become more involved in their student's education and provides opportunities for learning and growth through resources and education. Centers provide a range of high-quality services to support student learning and development, including tutoring and homework help, mentoring, and community service and engagement opportunities, as well as music, arts, sports and cultural activities. The 21st CCLC program ended as of August 31, 2022. 634018 Teen Program, Athletics, and Food Program 1121512 140862 4914534 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 5 0 1 174 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X Kim Buchanan 3607383808 1715 Kentucky St Bellingham WA 98229 Rob Lee President 2.00 X X 0 0 0 Kevin Cooley Vice President 2.00 X X 0 0 0 Michelle VanDellen Treasurer 2.00 X X 0 0 0 Kristi Coy Secretary 2.00 X X 0 0 0 Charly Myers Director (From Mid-Year) 1.00 X 0 0 0 Ali Brassfield Director 1.00 X 0 0 0 Jim McKenna Director 1.00 X 0 0 0 Josh Fish Director 1.00 X 0 0 0 Brett Nebeker Director 1.00 X 0 0 0 Angela Yates Director 1.00 X 0 0 0 Jenny Low Director (From Mid-Year) 1.00 X 0 0 0 Cassimere Robles Director (From Mid-Year) 1.00 X 0 0 0 Heather A Powell CEO 40.00 X 199800 0 18411 Sara L Maloney Chief Development Officer 40.00 X 113633 0 12559 Kimberly S Grams-Left Mid-Year Chief Operating Officer 40.00 X 106094 0 8976 419527 0 39946 3 0 1 0 Myers General Inc 6080 Birkdale Ln Everson WA 982478772 Construction Services 366671 1 497449 2871226 1386983 44953 4755658 Program Service Fees 611710 3150314 3150314 3150314 43114 43114 2978510 2893402 85108 85108 85108 82319 497449 23970 58349 58349 8092543 3150314 0 186571 218729 218729 2998617 2676443 99515 222659 75318 58020 8649 8649 214715 183954 14821 15940 335754 279629 31894 24231 27945 27945 12575 12575 23844 23844 53420 23604 29246 570 117366 98486 11950 6930 357529 357529 121744 121744 15489 15489 418931 418931 128271 102617 25654 Program Fee Expenses 401023 397318 1640 2065 Supplies 116769 78086 38683 Bank Fees 30904 30904 Dues and Subscriptions 3904 1763 2011 130 106155 85506 18129 2520 5779002 4914534 529516 334952 2368882 2110959 500319 15078 98436 40002 808295 730434 103535 91035 18313263 4835741 6031928 13477522 4344206 2057866 720571 660862 14976172 19183758 191179 269243 8333 0 0 3294916 869000 0 1068512 3564159 X 11287200 12794862 2620460 2824737 13907660 15619599 14976172 19183758 X 2313541 -541893 -59709 X 0 1 X 1 1 1 X 1747375 1382473 3093488 5273718 4755658 16252712 82600 82600 83032 32817 23467 304516 1829975 1465073 3176520 5306535 4779125 16557228 276160 16281068 69369 64853 35432 57025 43114 269793 58349 58349 44663 1616 109 510241 556629 17441999 9262127 0.93340 0.94200 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2018 Amount: $ 44,663. 2019 Amount: $ 1,616. 2020 Amount: $ 109. ERC refund - 2021 Amount: $ 510,241. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4005098 -377530 1546707 22995 2057866 2370920 1404324 254156 24302 4005098 2258495 277425 164999 2370921 1947827 370668 60000 2258495 2254604 -129527 156300 20950 1947827 1.00000 0.00000 0.00000 0 0 4458830 4458830 11887499 3314486 8573013 493178 493178 0 1446263 1028077 418186 27493 27493 13477522 X 7550273 -541893 23467 -518426 8068699 23844 23844 8092543 5838334 83176 83176 5755158 23844 23844 5779002 Part V, Line 4: The Organization's endowment, held by the Boys & Girls Club of Whatcom County, is maintained to support the mission of the Organization. Part X, Line 2: Management believes that the Club has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Club would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Gala & Auction 361521 318805 42716 7000 4988 3683 Annual Breakfast 110489 109569 920 1500 4939 269 5 107758 69075 38683 1591 579768 497449 82319 8500 9927 5543 23970 58349 X X 1 0 0 0 0 0 0 1 0 Heather A Powell CEO 192300 0 7500 0 0 0 11608 0 7321 0 218729 0 0 0 Part I, Line 4a Kimberly Grams, Chief Operating Officer, received a severance package of $20,729 during 2022. The severance payment is reported on Form 990, Part VII, Line 1a, Column (D). Part I, Line 7 The CEO receives a bonus based on performance and determined by the Board at its discretion. Myers General Business owned 35% or more by Director, Charly Myers 366371 Construction work on Remodels of Buildings. Work completed by Myers General was paid for by a grant from the Department of Commerce. Work was required to be completed by a prevailing wage contractor. Prior to Charly Myers joining the board when we were looking for a contractor to complete this work, Myers General was the only prevailing wage contractor willing to complete the work and to prioritize its completion before the grant needed to be expended. 0 X 24 20381 FMV X Program Supplies 13 20995 FMV X Building Supplies 15 3577 FMV 0 0 1 0 Part I, Column (b): The numbers in this column represent the number of contributions made. Form 990, Part III, line 3 The 21st Century Community Learning Centers program ended 8/31/2022. Form 990, Part VI, Section A, line 1a The Executive Committee, which consists of the Officers of the Board and the CEO, is authorized to direct and transact all business allowable under the law. They are required to keep minutes of any proceedings under this authority and report any actions at the next meeting of the full Board of Directors. Form 990, Part VI, Section B, line 11b The Organization's accountant prepares the Form 990 and management presents the form for the Board's review and approval prior to filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers the board, officers and key employees of the organization. The board reviews conflicts of interest of their directors on an annual basis. Any board member who has a potential conflict of interest with respect to any matter coming before the board shall not participate in any discussion or vote in connection with the matter. However, any interested board members may respond to requests for factual information needed to reach an informed decision. Form 990, Part VI, Section B, line 15a Compensation for the Organization's CEO is determined using comparative data of similar organizations and is reviewed and approved annually by the Board of Directors. Form 990, Part VI, Section C, line 19 The Organization makes governing documents, financial statements, and other required documents available to the public upon request. Form 990, Part XI, line 9: Net effect of donated lease recognition - Donated Lease Expense -83,176. Present Value Discount on Donated Lease Expense 23,467.