2024-04-03T09:53:11-05:00 2023-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2022-10-01 237060561 BOYS & GIRLS CLUB OF PBC BOYS 5616833287 800 NORTHPOINT PARKWAY 204 WEST PALM BEACH FL 334071946 JULIE A HEDDEN CFO 5616833287 2024-04-03 1 JULIE HEDDEN 999009999 1 WALT MAXWELL P00186333 5617989988 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X JULIE A HEDDEN 800 NORTHPOINT PARKWAY 204 WEST PALM BEACH FL 334071946 30863724 0 X WWW.BGCPBC.ORG X 1969 FL THE CLUB IS A VOLUNTARY ORGANIZATION WHICH PROVIDES EDUCATIONAL, ATHLETIC AND SOCIAL SERVICES TO CHILDREN AND TEENS THROUGHOUT PALM BEACH COUNTY, FLORIDA. 35 35 538 172 0 0 15672183 24813723 365288 256692 99 -158357 4630392 3926187 20667962 28838245 5486479 5365795 0 0 10588023 12845278 0 0 1082222 7410306 9050639 23484808 27261712 -2816846 1576533 24130321 23326517 12649607 10269270 11480714 13057247 X THE MISSION OF THE BOYS & GIRLS CLUB OF PALM BEACH COUNTY IS TO INSPIRE AND ASSIST ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED THEM MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 0 0 1971006 CLUB YOUTH ARE OFFERED NUMEROUS OPPORTUNITIES TO BECOME ACTIVE IN HELPING THEIR COMMUNITY AND THEIR CLUB. YOUTH CAN BECOME INVOLVED IN LEADERSHIP CLUBS WHERE THEY NOT ONLY GAIN KNOWLEDGE OF OUR GOVERNMENTAL SYSTEMS, BUT ORGANIZE ACTIVITIES FROM BEACH CLEANUPS, FEEDING PROGRAMS FOR THE POOR, SENIOR CITIZEN CENTER VISITS, AND PREVENTION EDUCATION. 3881287 51348 THE 20 CLUBS OF THE BOYS & GIRLS CLUB OF PALM BEACH COUNTY ALL HIRE CERTIFIED TEACHERS WHO, TOGETHER WITH THE CLUB'S PROGRAM STAFF, WORK CLOSELY WITH OUR YOUTH TO HELP THEM SUCCEED IN SCHOOL AND IN LIFE. PROGRAMS ARE DESIGNED TO PROVIDE YOUTH WITH FUN, YET EDUCATIONAL PROGRAMS TARGETING READING, WRITING, MATH AND SCIENCE. HISTORICALLY, CLUB YOUTH OUTPERFORM THEIR SAME SCHOOL PEERS, STAY IN SCHOOL LONGER AND GRADUATE FROM HIGH SCHOOL AT A HIGHER RATE THAN THE GENERAL SCHOOL POPULATION. 2560789 205344 PROVIDING YOUTH WITH SOCIAL SKILLS IS ESSENTIAL TO THEIR ABILITY TO SUCCESSFULLY DEAL WITH OTHERS AND TRANSITION INTO CARING, RESPONSIBLE AND PRODUCTIVE ADULTS. BY OFFERING YOUTH OPPORTUNITIES TO INTERACT WITH CHILDREN AND ADULTS IN A VARIETY OF SOCIAL SETTINGS, CHILDREN LEARN HOW TO POSITIVELY ENGAGE OTHERS. IN ADDITION, THEY ARE ABLE TO PARTICIPATE IN GAMES AND SPORTS, WHICH ARE HEALTHY LEISURE TIME ACTIVITIES. THE CLUB BELIEVES YOUTH LEARN MANY SKILLS IN THE GAME ROOM, WHICH CAN BE TRANSFERRED TO THE BOARD ROOM AS AN ADULT. 15949351 5365795 135972 HEALTH, PHYSICAL EDUCATION, TECHNOLOGY, & CULTURAL ARTS - COMPETITIVE AND NON-COMPETITIVE ATHLETICS THROUGH INDIVIDUAL AND TEAM SPORTING EVENTS AND LEAGUES; FIRST AID AND CPR TRAINING; TECHNOLOGY TRAINING. 15949351 5365795 135972 24362433 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 123 0 538 1 0 0 0 0 0 1 1 0 0 0 0 X 35 35 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JULIE A HEDDEN 5616833287 800 NORTHPOINT PARKWAY 204 WEST PALM BEACH FL 334071946 X THOMAS M KIRCHHOFF CHAIRMAN 2.00 X X 0 0 0 ROBERT B DUNKIN II IMMEDIATE PAST CHAIRMAN 2.00 X X 0 0 0 REID BOREN VICE CHAIRMAN RESOURCE DEV 2.00 X X 0 0 0 KIM E FONSECA 2ND CHAIRMAN ELECT & TREAS 2.00 X X 0 0 0 SYLVIA S JAMES SECRETARY 2.00 X X 0 0 0 VERA ALFIERI-SERRANO BOARD MEMBER 1.50 X 0 0 0 ROBERT BERTISCH BOARD MEMBER 1.50 X 0 0 0 BROOKS BISHOP BOARD MEMBER 1.50 X 0 0 0 SCOTT BORES BOARD MEMBER 1.50 X 0 0 0 JACQUELINE B BRECKENRIDGE BOARD MEMBER 1.50 X 0 0 0 JUAN C COCUY BOARD MEMBER 1.50 X 0 0 0 MICHAEL CONNORS BOARD MEMBER 1.50 X 0 0 0 EDITH L DIFRANCESCO BOARD MEMBER 1.50 X 0 0 0 MICHAEL R DONNELL BOARD MEMBER 1.50 X 0 0 0 DAVID S DONTEN BOARD MEMBER 1.50 X 0 0 0 MARGARET DURIEZ BOARD MEMBER 1.50 X 0 0 0 JEFF J FISER BOARD MEMBER 1.50 X 0 0 0 MARY FREITAS BOARD MEMBER 1.50 X 0 0 0 TED GARDNER BOARD MEMBER 1.50 X 0 0 0 JUDITH GIULIANI BOARD MEMBER 1.50 X 0 0 0 BARI L GOLDSTEIN BOARD MEMBER 1.50 X 0 0 0 LAUREN D JOHNSON BOARD MEMBER 1.50 X 0 0 0 JULIE KIME BOARD MEMBER 1.50 X 0 0 0 TROY MASCHMEYER BOARD MEMBER 1.50 X 0 0 0 HENRY WOODWARD MIDDLETON JR BOARD MEMBER 1.50 X 0 0 0 KEVIN L MOFFITT BOARD MEMBER 1.50 X 0 0 0 MICHAEL M MULLIN III BOARD MEMBER 1.50 X 0 0 0 CHRISTINE PITTS BOARD MEMBER 1.50 X 0 0 0 THOMAS C QUICK BOARD MEMBER 1.50 X 0 0 0 CHARLES A SCHUMACHER BOARD MEMBER 1.50 X 0 0 0 JOSEPH B SHEAROUSE III BOARD MEMBER 1.50 X 0 0 0 EDDY M TAYLOR BOARD MEMBER 1.50 X 0 0 0 ELIZABETH A TILNEY BOARD MEMBER 1.50 X 0 0 0 KEITH L WILLIAMS BOARD MEMBER 1.50 X 0 0 0 MARGARET A ZEIDMAN BOARD MEMBER 1.50 X 0 0 0 JAENE A MIRANDA PRESIDENT & CEO 40.00 1.00 X 299351 0 15328 JULIE A HEDDEN CFO 40.00 1.00 X 204514 0 17021 KIMBERLY SOVINSKI VICE PRESIDENT 40.00 1.00 X 188721 0 0 TIMOTHY TRACY VICE PRESIDENT 40.00 1.00 X 147659 0 12791 STEVEN CORNETTE VICE PRESIDENT 40.00 1.00 X 157086 0 7459 VICTOR RIVERA VICE PRESIDENT 40.00 1.00 X 132973 0 6930 1130304 0 59529 6 0 1 0 0 355690 204355 1078340 23175338 1954626 24813723 MEMBER DUES 713940 84239 84239 FIELD TRIPS 713940 69059 69059 SUMMER PROGRAM 713940 44878 44878 TRANSPORTATION 713940 42278 42278 LATE FEES & EXTENDED CARE 713940 6470 6470 9768 9768 256692 1144 1144 159501 -159501 -159501 -159501 5655007 204355 1865978 3789029 3789029 1186 0 1186 1186 MISCELLANEOUS INCOME 713940 135972 135972 135972 28838245 392664 0 3631858 5365795 5365795 938427 822153 69445 46829 10296371 9020648 761936 513787 666158 583621 49296 33241 944322 827320 69880 47122 120909 105929 8947 6033 121038 106041 8957 6040 140399 123003 10390 7006 1129466 989525 83581 56360 439486 385034 32522 21930 44359 38862 3283 2214 212502 212502 886435 776606 65596 44233 686282 601252 50785 34245 CORE PROGRAMS 1962113 1719007 145196 97910 FOOD PROGRAM 1954216 1712092 144610 97514 EQUIPMENT LEASING AND M 454486 398175 33632 22679 CONTRACTED SERVICES 219384 192209 16228 10947 679564 595161 50271 34132 27261712 24362433 1817057 1082222 2568842 557070 50707 51852 1157284 2468441 589263 904592 29391586 10227495 19645595 19164091 118630 180471 24130321 23326517 1222916 1295110 3633100 1096651 7793591 7877509 12649607 10269270 X 8395155 10178430 3085559 2878817 11480714 13057247 24130321 23326517 1576533 0 X X 0 1 X 1 1 1 X 11028515 14751790 17731514 15672183 24813723 83997725 1177969 1147853 1200784 1202653 1163284 5892543 12206484 15899643 18932298 16874836 25977007 89890268 89890268 19417 11506 4177 99 1144 36343 135972 135972 90062583 0.99810 0.99940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14768725 300000 1388323 1042894 15414154 8917050 8453041 -2601366 14768725 7635897 662650 1455437 836934 8917050 4893435 2316895 758261 332694 7635897 2670156 155000 2198601 130322 4893435 1.00000 0 1 1 354024 354024 17966048 5099793 12866255 4026514 945184 3081330 1744144 1110984 633160 5300856 3071534 2229322 19164091 X 30001529 1163284 1163284 28838245 0 28838245 28424996 1163284 1163284 27261712 0 27261712 PART V, LINE 4: THE BOYS AND GIRLS CLUB OF PALM BEACH COUNTY FOUNDATION ESTABLISHED THE ENDOWMENT FUND FOR THE PURPOSE OF SUPPORTING THE BOYS AND GIRLS CLUB OF PALM BEACH COUNTY FOR THE FOLLOWING AREAS: LONG TERM EXPANSION, GROWTH AND CAPITAL NEEDS, AND TO GENERATE INCOME FOR OPERATIONAL SUPPORT AS DETERMINED BY THE FOUNDATION BOARD OF DIRECTORS CONSISTENT WITH DONOR INTENT. PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANZAITION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE PROVISIONS OF THE IRC TO MAINTAIN THEIR EXEMPT STATUS. MANAGEMENT ANALYZES TAX POSITIONS IN JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. BASED ON ITS EVALUATION, MANAGEMENT DID NOT IDENTIFY ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE. INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, IF ANY, ARE INCLUDED IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2023 OR 2022. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020. GALA 2784130 78400 2705730 746477 DELRAY BE GREAT DINNER 430825 430825 51769 16 2644407 125955 2518452 1067732 5859362 204355 5655007 1865978 1865978 3789029 1 BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION INC 800 NORTHPOINT PARKWAY SUITE 204 WEST PALM BEACH FL 33407 650679193 501(C)(3) 5365795 0 TO COMPLY WITH THE NEW MARKET TAX CREDITS REQUIREMENTS. PART I, LINE 2: THE USE OF GRANT FUNDS IS TO COMPLY WITH THE NEW MARKET TAX CREDIT (NMTC) REQUIREMENTS. X X 0 0 0 0 0 0 0 0 0 JAENE A MIRANDA PRESIDENT & CEO 274833 0 22012 0 2506 0 15328 0 0 0 314679 0 0 0 JULIE A HEDDEN CFO 180085 0 16426 0 8003 0 17021 0 0 0 221535 0 0 0 KIMBERLY SOVINSKI VICE PRESIDENT 165910 0 15911 0 6900 0 0 0 0 0 188721 0 0 0 STEVEN CORNETTE VICE PRESIDENT 138614 0 15911 0 2561 0 7459 0 0 0 164545 0 0 0 TIMOTHY TRACY VICE PRESIDENT 124419 0 16708 0 6532 0 12791 0 0 0 160450 0 0 0 X 57996 FAIR MARKET VALUE X 46 3280 FAIR MARKET VALUE X 1590622 FAIR MARKET VALUE X HOLIDAY TOY DRIVE 4340 85038 FAIR MARKET VALUE X PERSONAL SERVICES 352 49391 FAIR MARKET VALUE X TRAVEL 15 40352 FAIR MARKET VALUE X MISCELLANEOUS 50 38328 FAIR MARKET VALUE X JEWELRY 4 30100 FAIR MARKET VALUE X JANITORIAL SERVICES 12 25200 FAIR MARKET VALUE X ENTERTAINMENT 47 10927 FAIR MARKET VALUE X GIFT CARDS 317 8460 FAIR MARKET VALUE X TICKETS 6 4080 FAIR MARKET VALUE X MISCELLANEOUS TOYS 6 3135 FAIR MARKET VALUE X RESTAURANTS / FOOD 7 2736 FAIR MARKET VALUE X SPORTING GOODS 203 2657 FAIR MARKET VALUE X TV & EQUIPMENT 14 2324 FAIR MARKET VALUE 0 1 0 FORM 990, PART I, LINE 13 DURING THE YEAR ENDED SEPTEMBER 30, 2023, BOYS & GIRLS CLUB OF P.B.C. CONTRIBUTED $5,365,795 TO THE RELATED ORGANIZATION, BOYS & GIRLS CLUB OF P.B.C. FOUNDATION. THE AMOUNT IS REPORTED AS GRANTS AND SIMILAR AMOUNTS PAID ON FORM 990, PART I, LINE 13 AND ON FORM 990 PART IX, LINE 1(B). THE AMOUNT CONTRIBUTED REPRESENTS EXCESS CASH BOYS & GIRLS CLUB OF P.B.C. PROVIDED TO BOYS & GIRLS CLUB OF P.B.C. FOUNDATION FOR INVESTMENT OF EXCESS FUNDS TO COMPLY WITH THE NEW MARKET TAX CREDIT REQUIREMENTS. BOYS & GIRLS CLUB OF P.B.C. FOUNDATION IS ORGANIZED TO PROVIDE SUPPORT TO BOYS & GIRLS CLUB OF P.B.C. AS A RESULT OF THE CONTRIBUTION OF $5,365,795, BOYS & GIRLS CLUB OF P.B.C. REPORTED REVENUES IN EXCESS OF EXPENSES IN THE AMOUNT OF $1,576,533 FOR THE YEAR ENDED SEPTEMBER 30, 2023. ABSENT THE $5,365,795 CONTRIBUTION TO ITS RELATED ORGANIZATION, BOYS & GIRLS CLUB OF P.B.C. WOULD HAVE REPORTED REVENUE IN EXCESS OF EXPENSES IN THE AMOUNT OF $6,942,328 FOR THE YEAR ENDED SEPTEMBER 30, 2023. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS FORM 990 FIRST, THE EXECUTIVE COMMITTEE RATIFIES FORM 990, AND THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOYS & GIRLS CLUBS OF PBC, INC. HAS A CONFLICT OF INTEREST POLICY THAT IS SIGNED BY ALL EMPLOYEES AND BOARD MEMBERS AS PART OF THEIR ORIENTATION PROCEDURES, AND KEEP COPIES IN THEIR FILES. THE FINANCE DEPARTMENT IS RESPONSIBLE FOR MONITORING ALL TRANSACTIONS TO INSURE CONFLICTS DO NOT ARISE. THE ORGANIZATION DOES THIS BY INSURING THREE QUOTES ARE RECEIVED AS IS STATED IN THE POLICY/PROCEDURES MANUAL. THE ORGANIZATION OFFERS TRAINING ON BUSINESS ETHICS AND CONFLICTS OF INTEREST. THE ORGANIZATION ALSO REQUIRES ALL BOARD MEMBERS TO RECUSE THEMSELVES WHEN CONFLICTS OF INTEREST ARE INVOLVED WITH DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF THE BOYS & GIRLS CLUB OF PALM BEACH COUNTY, INC. HAS A COMPREHENSIVE COMPENSATION EVALUATION PLAN. THE PLAN INCLUDES A REVIEW OF A COMPENSATION STUDY PERFORMED BY BOYS & GIRLS CLUBS OF AMERICA AS WELL AS A REVIEW OF SALARIES FOR LIKE POSITIONS AT SIMILAR NOT-FOR-PROFIT ORGANIZATIONS WITHIN OUR LOCAL MARKET. THE RESULTS OF THESE COMPARATIVE STUDIES ARE SHARED WITH THE CLUBS' HUMAN RESOURCES AND LEGAL COMMITTEE. THE CLUBS' EXECUTIVE COMMITTEE ALSO OBTAINS COMPARATIVE COMPENSATION INFORMATION TO SET THE SALARY OF THE CEO. THE FULL BOARD OF DIRECTORS VOTES ON THE ORGANIZATION'S SALARIES AND REVIEWS BENEFITS ANNUALLY DURING THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. AMENDED FORM 990, PART III - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS WE ARE AMENDING THE TAXPAYER'S TAX RETURN TO MAKE A CORRECTION ON PART III, LINE 4A. THE NUMBER OF CLUBS IS 20 RATHER THAN 13 AS ORIGINALLY STATED. BOYS & GIRLS CLUB OF PALM BEACH COUNTY FOUNDATION 800 NORTHPOINT PARKWAY WEST PALM BEACH FL 33407 650679193 PROVIDING SUPPORT AND FUNDING TO BOYS AND GIRLS CLUB OF PALM BEACH COUNTY. FL 501(C)(3) 170(B)(1)(A) 0 BOYS & GIRLS CLUB OF PALM BEACH COUNTY LEVERAGE LENDER 800 NORTHPOINT PARKWAY WEST PALM BEACH FL 33407 833596260 PROVIDING SUPPORT AND FUNDING TO BOYS AND GIRLS CLUB OF PALM BEACH COUNTY. FL 501(C)(3) 170(B)(1)(A) 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION B 5365795 CASH VALUE BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION D 72892 CASH VALUE BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION M BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION N BOYS & GIRLS CLUBS OF PALM BEACH COUNTY LEVERAGE LENDER INC N