2023-11-15T14:20:30-05:00 2022-12-31 871753047 RUSHTON LLC PO BOX 2917 GAINESVILLE GA 30503 990 2022-01-01 580830085 BOYS & GIRLS CLUB OF ATHENS INC BOYS 7065465910 P O BOX 546 ATHENS GA 30603 ROBERT FINCH PRESIDENT AND CEO 7065465910 2023-11-15 true ROBERT FINCH 999009999 false J CHRIS HOLLIFIELD P00939610 7702877800 2023-11-15 2022 2023-04-26 12:10:37Z ROBERT FINCH PO BOX 546 PO BOX 546 ATHENS GA 30603 2699570 false X WWW.ATHENSBGCA.COM X 1959 GA TO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS. 27 27 64 76 0 2483277 2151141 34751 64743 3003 5774 568571 403906 3089602 2625564 0 0 1091660 1610095 0 113189 620690 924208 1712350 2534303 1377252 91261 5136735 5311821 82989 166814 5053746 5145007 TO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS. false false 2128629 64743 PROGRAMS INCLUDE LIBRARY, ARTS AND CRAFTS, WOODSHOP, PHOTO, ATHLETICS AND GAME ROOM, SPECIAL EVENTS, A HIGH RISK YOUTH DRUG AND ALCCOHOL PROGRAM, AND A CONFLICT RESOLUTION PROGRAM. 2128629 true true false false false false false false false true true false false false true 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 12 0 64 true false false false false false true true false false false false false false false false X 27 27 false false false false false false false true true false false true true true true true true true true false GA X ROBERT FINCH 7065465910 PO BOX 546 PO BOX 546 ATHENS GA 30603 MIKE HACKETT PRESIDENT AN 40.00 X X 106590 0 23486 BONNIE MUIA SECRETARY 1.00 X X 5083 0 0 BRANDON BARRETT BOARD MEMBER 1.00 X 0 0 0 JEFF BODIFORD BOARD MEMBER 1.00 X 0 0 0 CHIP BROWN PAST CHAIR 1.00 X X 0 0 0 RHETT BUTLER BOARD MEMBER 1.00 X 0 0 0 CAREY COLQUITT BOARD MEMBER 1.00 X 0 0 0 JAY COOK BOARD MEMBER 1.00 X 0 0 0 VALDON DANIEL BOARD MEMBER 1.00 X 0 0 0 GWYNNE DARDEN BOARD MEMBER 1.00 X 0 0 0 WILLIAM DRAPER BOARD MEMBER 1.00 X 0 0 0 ROBERT FINCH PRESIDENT AN 1.00 X X 0 0 0 FISKE HOPKINS BOARD MEMBER 1.00 X 0 0 0 MARK JENNINGS BOARD MEMBER 1.00 X 0 0 0 JIMMY NEWLAND JR BOARD MEMBER 1.00 X 0 0 0 WALKER KEADLE TREASURER 1.00 X X 0 0 0 MATTHEW KINNEY BOARD MEMBER 1.00 X 0 0 0 BRAD LASTINGER BOARD MEMBER 1.00 X 0 0 0 CHASE LAWRENCE BOARD MEMBER 1.00 X 0 0 0 JON MARTI BOARD MEMBER 1.00 X 0 0 0 TEE NOLAND CVO/BOARD CH 1.00 X X 0 0 0 TERESA PAYNE BOARD MEMBER 1.00 X 0 0 0 JUSTIN ROBERTS BOARD MEMBER 1.00 X 0 0 0 JIM NEWLAND SR BOARD MEMBER 1.00 X 0 0 0 CAREY STEPHENS BOARD MEMBER 1.00 X 0 0 0 DARIUS TAYLOR BOARD MEMBER 1.00 X 0 0 0 JOHN TEBEAU BOARD MEMBER 1.00 X 0 0 0 JAMES WHITLEY BOARD MEMBER 1.00 X 0 0 0 111673 23486 1 false false false 112537 1648772 389832 2151141 PROGRAM DUES 900099 64743 64743 64743 6439 6439 665 -665 -665 -665 85023 112537 73341 11682 37828 EMPLOYEE RETENTION CREDIT 900099 391445 391445 OTHER INCOME 900099 779 779 392224 2625564 462741 37828 111673 89338 16751 5584 1232243 985795 184836 61612 76715 61372 11507 3836 84827 67862 12724 4241 104637 83709 15696 5232 28000 25200 1400 1400 198204 194268 1968 1968 26017 23415 1301 1301 37853 34067 1893 1893 117581 105823 5879 5879 19871 17883 994 994 627 565 31 31 129766 116790 6488 6488 40728 36656 2036 2036 SUPPLIES 141475 127393 7041 7041 STAFF DEVELOPMENT 37972 34174 1899 1899 PROGRAM EXPENSE 33046 33046 ARTS AND CRAFTS 17183 17183 95885 74090 20041 1754 2534303 2128629 292485 113189 720350 1002263 1420 1421 1131425 806186 4801 5039868 1979760 3173712 3060108 105027 441843 5136735 5311821 8655 84271 44474 44176 29860 38367 82989 166814 X 3860149 3855804 1193597 1289203 5053746 5145007 5136735 5311821 X 91261 X false true X true true true X 1319281 1362350 1534037 2483277 2151141 8850086 1319281 1362350 1534037 2483277 2151141 8850086 545958 8304128 15 6 1 22 1588 927 918 73902 82023 159358 9009466 1051584 0.92170 0.93690 X PART II, LINE 10 77,335 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61873 61873 61873 61873 61873 61873 61873 61873 61873 61873 1.00000 false false 260012 260012 4219812 1496771 2723041 9481 3683 5798 207072 163594 43478 343491 315712 27779 3060108 ACCRUED RETIRMENT BENEFITS 20511 OTHER ACCRUED LIABILITIES 16462 PAYROLL LIABILITIES 1394 38367 X 3478378 779473 73341 852814 2625564 2625564 3387117 779473 73341 852814 2534303 2534303 SCHEDULE D, PAGE 3, PART X THE CLUB FOLLOWS FASB 740 REGARDING THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CLUB HAS ANALYZED TAX POSITIONS TAKEN IN ITS FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE CLUB BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE CLUB'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CLUB HAS NOT RECORDED A RESERVE, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY BEING PERFORMED. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIESIN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSE 73,341 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE 73,341 STEAK & STEAK 105454 102454 3000 29146 EVENING IN THE 53420 10083 43337 3 34686 34686 13185 193560 112537 81023 42331 42331 38692 FORM 990, PAGE 6, PART VI, LINE 10B THE AFFILIATE BRANCH LOCATED IN WINDER, GA FOLLOWS AND IS OPERATED UNDER THE SAME POLICIES AND PROCEDURES AS THE BOYS AND GIRLS CLUB OF ATHENS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT REVIEWS AND SIGNS FEDERAL FORM 990 PRIOR TO FILING THE RETURN FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD REGULARLY EXAMINES THE FOLLOWING TO DETERMINE IF THE CONTRACT OR TRANSACTION IS FAIR: 1) THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION MUST BE ON LEVEL WITH AN ARM'S LENGTH NEGOTIATION AND WOULD HAVE BEEN RESONABLY ACQUIRED BY THE BOARD THROUGH SUCH NEGOTIATIONS. 2) THE CONTRACT OR TRANSACTION MUST BE IN THE BEST INTERESTS OF THE FOUNDATION. IF THE BOARD FINDS ANY CONTRACT OR TRANSACTION TO BE IN VIOLATION OF THE CONFLICT OF INTEREST POLICY THEY MAY TAKE THE FOLLOWING ACTIONS: 1) VOID THE CONTRACT OR TRANSACTION IN ITS ENTIRETY AND RECOVER ANY DAMAGES AND EXPENSES SUFFERED OR INCURRED. 2) MODIFY THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION SO THE FOUNDATION RECEIVES A PRICE AND TERMS COMPARABLE TO AN ARM'S LENTH NEGOTIATION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSE 73,341 FUNDRAISING EXPENSE -73,341