2023-10-25T09:33:07-04:00 2022-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2022-01-01 350869031 FAMILY AND CHILDREN'S CENTER INC FAMI 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 MARK MULLANEY DIRECTOR OF BUSINESS 5749689660 2023-10-25 true MARK MULLANEY XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2023-10-25 2022 2023-04-26 12:10:37Z MARK MULLANEY 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 93155 false X WWW.FCCIN.ORG X 1882 IN TO PROVIDE ADMINISTRATIVE, BUSINESS, AND PERSONNEL SERVICES FOR AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS. 13 13 48 14 0 0 23008 25308 257722 62126 7540 5721 288270 93155 235343 259399 0 75606 66023 0 0 75169 75614 386118 401036 -97848 -307881 2035429 1524177 72173 150384 1963256 1373793 TO PROVIDE ADMINISTRATIVE, BUSINESS, AND PERSONNEL SERVICES FOR AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS. false false 259399 259399 31029 PROVIDED PROGRAM SERVICES SUPPORT TO AFFILIATED 501(C)(3)ORGANIZATIONS. 259399 true false false false false false false false false true true false false true true true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 2 0 48 true false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true false false false X MARK P MULLANEY 5749689660 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 MARK MULLANEY DIRECTOR OF 28.00 12.00 X 77976 0 3111 CARMI MURPHY DIRECTOR 1.00 2.00 X 0 0 0 LOGAN ANDERSON DIRECTOR 1.00 2.00 X 0 0 0 DAMON LEICHTY DIRECTOR 1.00 1.00 X 0 0 0 ANDY POCOCK DIRECTOR 1.00 0.00 X 0 0 0 MARCIA JONES DIRECTOR 1.00 1.00 X 0 0 0 MARY JO OGREN DIRECTOR 1.00 2.00 X 0 0 0 RUDY YAKYM III DIRECTOR 1.00 1.00 X 0 0 0 MIGUEL SALAZAR DIRECTOR 1.00 3.00 X 0 0 0 CLINTON SQUADRONI DIRECTOR 1.00 0.00 X 0 0 0 JAMIE HAIGH TREASURER 2.00 1.00 X X 0 0 0 STEVE STASZEWSKI VICE CHAIR 2.00 2.00 X X 0 0 0 CHRISTOPHER ROWLAND CHAIR 2.00 2.00 X X 0 0 0 JACK GREGORY SECRETARY 2.00 2.00 X X 0 0 0 77976 3111 false false false SERVICE FEES TO AFFILIATES 561000 25308 25308 25308 62126 62126 401(K) PLAN FORFEITURES 561000 4721 4721 INSURANCE RECOVERY 561000 1000 1000 5721 93155 31029 62126 259399 259399 56537 56537 2216 2216 2329 2329 4941 4941 17800 17800 7883 7883 267 267 25193 25193 279 279 2767 2767 20009 20009 DUES 640 640 OTHER 580 580 PAYROLL PROCESSINGS FEES 196 196 401036 259399 141637 0 92700 48495 3906 7417 21292 9113 231336 215786 27294 15550 1890237 1443602 2035429 1524177 62602 18438 125000 9571 6946 72173 150384 X 434075 126194 1529181 1247599 1963256 1373793 2035429 1524177 X -307881 -281582 X false true X true false X 157681 146786 38346 30548 31029 404390 157681 146786 38346 30548 31029 404390 404390 57208 23855 66691 33797 62126 243677 57208 23855 66691 33797 62126 243677 214889 170641 105037 64345 93155 648067 0.62400 0.73150 0.38000 0.27000 X 1529181 -219466 62116 1247599 1374565 188413 33797 1529181 1237126 204130 66691 1374565 1046362 214619 23855 1237126 1177352 -73782 57208 1046362 0.91410 0.08590 true false 13620 13620 217716 215786 1930 15550 BENEFICIAL INTEREST IN PERPETUAL TRU 1140465 DUE FROM AFFILIATES 187026 BENEFICIAL INTEREST IN CHARITABLE TR 107134 FINANCE LEASE ROU ASSETS 8977 1443602 FINANCE LEASE LIABILITIES 6946 6946 X 93155 93155 93155 682618 281582 281582 401036 401036 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION USES INCOME FROM ITS ENDOWMENTS, WHICH ARE HELD IN TRUST AND ADMINISTERED BY THIRD PARTY TRUSTEES, TO SUPPORT ITS GENERAL OPERATIONS. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2022 OR 2021, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS ENDING PRIOR TO DECEMBER 31, 2019. SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN BENEFICIAL INTERESTS IN TRUSTS 281,582 true BOYS AND GIRLS CLUB OF SJ COUNTY 502 E SAMPLE STREET SOUTH BEND IN 46601 351329625 501C3 159399 GEN'L SUPPORT & EQUI FCC COUNSELING AND DEVELOPMENT 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46617 351404782 501C3 100000 GENERAL SUPPORT 2 SCHEDULE I, PAGE 1, PART I, LINE 2 BOYS AND GIRLS CLUB OF ST. JOSEPH COUNTY, INC. AND FCC COUNSELING AND DEVELOPMENT SHARE A COMMON BOARD OF DIRECTORS AND MANAGEMENT WITH THE ORGANIZATION. CONSEQUENTLY, THE ORGANIZATION HAS COMPLETE OVERSIGHT OVER FUNDS GRANTED TO THESE TWO AFFILIATES. FORM 990, PART VI LINE 15A. THE COMPENSATION OF THE DIRECTOR OF BUSINESS OPERATIONS, WHO IS THE ACTING TOP MANAGEMENT OFFICIAL, IS SET BY THE INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BASED ON AN ANNUAL PERFORMANCE APPRAISAL, MERIT, AND GOAL ACHIEVEMENT. THIS WAS LAST DONE IN DECEMBER 2022. HOWEVER, THE PROCESS DOES NOT TAKE INTO ACCOUNT COMPARABILITY DATA, NOR ARE THE COMMITTEE'S DELIBERATIONS SUBSTANTIATED WITH CONTEMPORANEOUS DOCUMENTATION. CONSEQUENTLY, LINE 15A IS ANSWERED "NO." LINE 15B IS ANSWERED "NO" BECAUSE THERE ARE NO OTHER PAID OFFICERS OR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 11B AFTER APPROVAL BY THE DIRECTOR OF BUSINESS OPERATIONS, A DRAFT OF THE ENTIRE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD FOR REVIEW AND SUBSEQUENT APPROVAL AT THE SEPTEMBER 2023 BOARD MEETING BEFORE BEING SIGNED BY THE DIRECTOR OF BUSINESS OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S PRESIDENT AND THE BOARD REVIEW ALL VENDOR RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST WITH KEY EMPLOYEES AND BOARD MEMBERS PRIOR TO PURCHASING GOODS AND/OR SERVICES. ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. ANY DISCLOSED CONFLICTS ARE DISCUSSED BY THE PRESIDENT AND EXECUTIVE COMMITTEE OF THE BOARD. MEMBERS MUST RECUSE THEMSELVES FROM ANY VOTES WHERE CONFLICTS MAY EXIST. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTERESTS IN TRUSTS -281,582 BOYS AND GIRLS CLUB OF ST JOSEPH CT 502 E SAMPLE STREET SOUTH BEND IN 46601 351329625 YOUTH DEVE IN 501C3 7 FCC INC false FCC COUNSELING AND DEVELOPMENT 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46601 351404782 CHILD ABUS IN 501C3 7 FCC INC false FCC FOUNDATION 300 S ST LOUIS BLVD 100 SOUTH BEND IN 46601 351694557 RESOURCES IN 501C3 12A FCC INC false false true false true true false false false false false false true false false false false false false false BOYS AND GIRLS CLUB OF ST JOSEPH B 159399 CASH FCC COUNSELING AND DEVELOPMENT B 100000 CASH FCC FOUNDATION D 187026 CASH FCC FOUNDATION E 1100000 GUARANTEE FCC FOUNDATION L 25308 CASH