2023-12-15T14:49:57-06:00 2023-06-30 351515068 MONROE SHINE & CO INC CPA'S PO BOX 22039 LOUISVILLE KY 402529804 990 2022-07-01 616057856 BIG BROTHERS BIG SISTERS OF KENTUCKIANA INC BIGB 5025870494 1519 GARDINER LANE SUITE B LOUISVILLE KY 40218 GARY FRIEDMAN CHIEF EXECUTIVE OFFICER 5025870494 2023-12-12 1 GARY FRIEDMAN XXX-XX-XXXX 0 JEREMY M FINN CPA P00814819 5024230311 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GARY FRIEDMAN 1519 GARDINER LANE SUITE B LOUISVILLE KY 40218 4123766 0 X WWW.BBBSKY.ORG X 1967 KY TO CREATE AND SUPPORT ONE-TO-ONE MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH. 30 30 43 702 0 0 2985896 3059909 0 0 17761 26376 -9989 -43731 2993668 3042554 0 0 0 0 1648702 1918008 0 0 430230 409626 542343 2058328 2460351 935340 582203 4187961 4926781 210367 229589 3977594 4697192 TO CREATE AND SUPPORT ONE-TO-ONE MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH. 0 0 1769881 COMMUNITY AND SCHOOL/SITE BASED YOUTH MENTORING SUPPORT AND EDUCATION PROGRAMS THROUGHOUT JEFFERSON, BULLITT, HARDIN, NELSON, OLDHAM, AND SHELBY COUNTIES IN KENTUCKY AND CLARK, FLOYD, AND HARRISON COUNTIES IN INDIANA. 1769881 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 43 1 0 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 KY IN X X GARY FRIEDMAN 5025870494 1519 GARDINER LANE SUITE B LOUISVILLE KY 40218 WHITNEY ALLEN DIRECTOR 1.00 X 0 0 0 JOSEPH BARGIONE DIRECTOR 1.00 X 0 0 0 MATIAS BENTEL DIRECTOR 1.00 X 0 0 0 MARK BOBO DIRECTOR 1.00 X 0 0 0 CANDICE BOWEN DIRECTOR 1.00 X 0 0 0 WAYNE DAVIS DIRECTOR 1.00 X 0 0 0 GEORGE DEMAREE DIRECTOR 1.00 X 0 0 0 COREY EWING DIRECTOR 1.00 X 0 0 0 TODD FROSSARD DIRECTOR 1.00 X 0 0 0 SCOTT GODTHAAB DIRECTOR 1.00 X 0 0 0 RANDY HAMILTON DIRECTOR 1.00 X 0 0 0 WENDY JACOB DIRECTOR 1.00 X 0 0 0 JEANNA JONES DIRECTOR 1.00 X 0 0 0 TRISH JOSEPH DIRECTOR 1.00 X 0 0 0 JESSICA KLEIN DIRECTOR 1.00 X 0 0 0 ALEXIS MACK DIRECTOR 1.00 X 0 0 0 MICHAEL MARDIS DIRECTOR 1.00 X 0 0 0 PHIL MILLINER DIRECTOR 1.00 X 0 0 0 JANTZEN O'NEAL DIRECTOR 1.00 X 0 0 0 ELIAS OXENDINE IV VICE CHAIR 1.00 X X 0 0 0 TODD ROSENBAUM TREASURER 1.00 X X 0 0 0 ISAC ROTHS CHAIR 1.00 X X 0 0 0 MARVA SAVAGE DIRECTOR 1.00 X 0 0 0 PAUL SCHNEIDER DIRECTOR 1.00 X 0 0 0 NATE SIMON DIRECTOR 1.00 X 0 0 0 MARY STODDARD SECRETARY 1.00 X X 0 0 0 ERIC STOUT DIRECTOR 1.00 X 0 0 0 ANDREA STRANGE DIRECTOR 1.00 X 0 0 0 STUART WILSON DIRECTOR 1.00 X 0 0 0 MADELYN MORRIS DIRECTOR 1.00 X 0 0 0 MACHAELA WALPOLE FORMER DIRECTOR 1.00 X 0 0 0 GARY FRIEDMAN CHIEF EXECUTIVE OFFICER 40.00 X 147534 0 9902 DONALD PALMORE CHIEF FINANCIAL OFFICER 40.00 X 77844 0 8043 225378 0 17945 1 0 0 0 0 89250 325481 451086 2194092 62726 3059909 51314 51314 932398 956449 887 -24051 -887 -24938 -24938 80145 325481 123876 -43731 -43731 3042554 0 0 -17355 246615 88778 101117 56720 1404758 1108642 78008 218108 32084 24287 2981 4816 102214 77373 9496 15345 132337 98540 13370 20427 12000 12000 78877 50542 15428 12907 3008 2858 150 90278 58188 8698 23392 39887 14758 3989 21140 17526 13320 1577 2629 20701 19666 207 828 17572 16694 527 351 407 387 12 8 51545 39174 4639 7732 36519 34693 1096 730 GIFTS IN KIND 60226 30995 1529 27702 DUES AND SUBSCRIPTIONS 37507 26388 5566 5553 RECRUITMENT 26112 26112 MISCELLANEOUS EXPENSE 25890 25890 24288 12596 11692 2460351 1769881 260240 430230 1008162 740720 30448 63437 710427 584910 10000 12500 51989 42086 1683901 692047 1010276 991854 1366659 2475496 0 15778 4187961 4926781 190809 198069 15368 0 4190 31520 210367 229589 X 3223657 4007126 753937 690066 3977594 4697192 4187961 4926781 582203 137395 0 X X 0 1 X 1 0 X 2126780 1935348 2917907 2985896 3059908 13025839 2126780 1935348 2917907 2985896 3059908 13025839 1442795 11583044 10268 -1042 8280 17761 26376 61643 13087482 0.88500 0.89310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131600 131600 1377116 546921 830195 175185 145126 30059 991854 INSURANCE CLAIM 15833 CAPITAL LEASE OBLIGATION 15687 31520 X 3213472 137395 43730 181125 3032347 10207 10207 3042554 2493874 43730 43730 2450144 10207 10207 2460351 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT PROVIDE FOR INCOME TAXES. THE ORGANIZATION HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. UNDER THAT GUIDANCE, TAX POSITIONS NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF JUNE 30, 2023, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY BEING EXAMINED AND MANAGEMENT BELIEVES ITS TAX-EXEMPT STATUS WOULD BE UPHELD UNDER EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISERS SHOWN GROSS ON AUDITED FINANCIAL STATEMENTS 43,730. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 10,207. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FUNDRAISERS SHOWN GROSS ON AUDITED FINANCIAL STATEMENTS 43,730. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 10,207. FOR KIDS SAKE 53080 53080 250 500 96 1898 LINKS FOR LITTLES 264475 195323 69152 1032 58280 888 28081 3 88071 77077 10994 9999 1900 20952 405626 325480 80146 1032 250 68779 984 1900 50931 123876 -43730 X MISCELLANEOUS 0 62726 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO THE ORGANIZATION FILING FORM 990 WITH THE IRS, IT IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, APPROVED BY THE FINANCE COMMITTEE, AND PRESENTED TO THE BOARD OF DIRECTORS FOR THER APPROVAL. ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE FINAL FORM 990 BEFORE ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER WITH GOVERNING BOARD DELEGATED POWERS TO ANNUALLY SIGN A STATEMENT THAT AFFIRMS A COPY AND QUESTIONAIRE OF THE CONFLICT OF INTEREST POLICY HAS BEEN RECEIVED AND THAT HE/SHE HAS AGREED TO COMPLY WITH THE POLICY. A FORMAL PROCEDURE IS FOLLOWED BY THE ORGANIZATION WHEN ANY CONFLICT OF INTEREST IS DISCLOSED TO THE GOVERNING BOARD TO DETERMINE HOW TO PROCEED. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS USED TO DETERMINE THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER INCLUDES THE REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS, AND CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING OF DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THIS PROCESS IS DONE ANNUALLY FOR THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. PART XII, LINE 2C: NO CHANGES FROM THE PRIOR YEAR.