2024-11-06T10:43:15-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-01-01 362167939 UNION LEAGUE BOYS AND GIRLS CLUBS UNIO 3126922356 65 WEST JACKSON BLVD CHICAGO IL 60604 MARY ANN MAHON-HUELS PRESIDENT & CEO 3126922356 2024-11-04 1 0 ASHLEY BARSEMA P01332786 6305738600 2024-11-04 2023 2024-10-15 13:58:12Z MARY ANN MAHON-HUELS 65 WEST JACKSON BLVD CHICAGO IL 60604 11968726 0 X WWW.ULBGC.ORG X 1919 IL TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 55 55 286 720 0 0 7689750 7181189 0 0 475834 458506 -7459 110901 8158125 7750596 127977 132592 0 0 5768388 6149579 0 0 930491 3041662 3176104 8938027 9458275 -779902 -1707679 28204499 29421771 812029 985758 27392470 28436013 TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 0 0 7258707 132592 OPERATION OF 20 CLUBS THAT PROVIDED EDUCATIONAL AND RECREATIONAL OPPORTUNITIES TO AT-RISK CHILDREN IN THE CITY OF CHICAGO. 15,783 MEMBERS PARTICIPATED. DUE TO COVID, ULBGC EXPERIENCED A REDUCTION IN MEMBERS SERVED OVER THE COURSE OF THE YEAR (RELATIVE TO 2019). THE ORGANIZATION DID ENGAGE IN VIRTUAL PROGRAMMING WHERE POSSIBLE TO HELP COMBAT THIS DECREASE. THE RESIDENT (OVERNIGHT) CAMP PROGRAM DID NOT TAKE PLACE AND INSTEAD WAS REPLACED WITH AN INCREASE IN DAY CAMP OPTIONS. 7258707 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 48 0 1 286 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 55 55 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X MARY ANN MAHON HUELS 3122590977 65 W JACKSON BLVD CHICAGO IL 60604 GREG ANDERSEN TRUSTEE 2.00 X 0 0 0 MATTHEW BRANSON TRUSTEE 2.00 X 0 0 0 KENNETH CANIGLIA TRUSTEE 2.00 X 0 0 0 JEFF O CHEN TRUSTEE 2.00 X 0 0 0 VICKY G CHENG ASSISTANT TREASURER 2.00 X X 0 0 0 MICHAEL M CHIOROS TRUSTEE 2.00 X 0 0 0 F MICHAEL COVEY III TRUSTEE 2.00 X 0 0 0 TIMOTHY J CUNNINGHAM 1ST VICE PRESIDENT 2.00 X X 0 0 0 VICTORIA DA CONCEICAO TRUSTEE 2.00 X 0 0 0 DAVID S DIAZ TRUSTEE 2.00 X 0 0 0 THOMAS DICANNI TRUSTEE 2.00 X 0 0 0 JOHN L DONNELLY TRUSTEE 2.00 X 0 0 0 MATTHEW FARRELL TRUSTEE 2.00 X 0 0 0 STACY L FLEMING TRUSTEE 2.00 X 0 0 0 GS FREDDIE FREDERICK TRUSTEE 2.00 X 0 0 0 JAMES J GATZIOLIS TRUSTEE 2.00 X 0 0 0 JAMES R GILLESPIE TRUSTEE 2.00 X 0 0 0 RACHELE HEIDERMAN TRUSTEE 2.00 X 0 0 0 TERRY R HENDRICKSON TRUSTEE 2.00 X 0 0 0 MARSHA K HOOVER TRUSTEE 2.00 X 0 0 0 LOREN D JAHN TRUSTEE 2.00 X 0 0 0 MARGARET JAHN WILKOFF TRUSTEE 2.00 X 0 0 0 DAVID JOHNSON TRUSTEE 2.00 X 0 0 0 SEAN M JUCAS TRUSTEE 2.00 X 0 0 0 MICHAEL KOENIGSKNECHT TRUSTEE 2.00 X 0 0 0 DIANE KORDECKI TRUSTEE 2.00 X 0 0 0 CRAIG A LABUS TRUSTEE 2.00 X 0 0 0 JOHN F LEMKER TRUSTEE 2.00 X 0 0 0 ZACH LEONARD TRUSTEE 2.00 X 0 0 0 COSMIN LUCACI TRUSTEE 2.00 X 0 0 0 DOUGLAS MABIE TRUSTEE 2.00 X 0 0 0 GEORGE MARAGOS TRUSTEE 2.00 X 0 0 0 MARTHA JAHN MARTIN TRUSTEE 2.00 X 0 0 0 KARALYNN MORK MCDERMOTT TRUSTEE 2.00 X 0 0 0 JAMES MEYER TRUSTEE 2.00 X 0 0 0 JEFFREY OLIN TRUSTEE 2.00 X 0 0 0 THOMAS E PAYNE TRUSTEE 2.00 X 0 0 0 KERRY R PECK TRUSTEE 2.00 X 0 0 0 LYNNE THOMSEN RINKOSKI TRUSTEE 2.00 X 0 0 0 KEVIN M ROSENBERG TRUSTEE 2.00 X 0 0 0 NANCY A ROSS TRUSTEE 2.00 X 0 0 0 WES SABER TRUSTEE 2.00 X 0 0 0 STEPHEN J SCHLEGEL LEGAL COUNCIL 2.00 X X 0 0 0 TODD G SCHNICK TRUSTEE 2.00 X 0 0 0 DAVID M SHADE JR TRUSTEE 2.00 X 0 0 0 LISA A SHADE 2ND VICE PRESIDENT 2.00 X X 0 0 0 PAUL W SHADE TRUSTEE 2.00 X 0 0 0 MATTHEW SHEAHIN TRUSTEE 2.00 X 0 0 0 JONATHAN SIEDLECKI TRUSTEE 2.00 X 0 0 0 MICHAEL L SULLIVAN ASSISTANT TREASURER 2.00 X X 0 0 0 MICHAEL P SULLIVAN JR TRUSTEE 2.00 X 0 0 0 DAVID J TORRES SECRETARY 2.00 X X 0 0 0 JEFFREY A SACKS TRUSTEE 2.00 X 0 0 0 FRED K WALZ TRUSTEE 2.00 X 0 0 0 MICHAEL R WARD TREASURER 2.00 X X 0 0 0 MARY ANN MAHON-HUELS PRESIDENT & CEO 40.00 X 332443 0 52073 HECTOR M PEREZ SENIOR VICE PRESIDENT 40.00 X 200751 0 18435 TONY STEC FORMER VICE PRESIDENT OF FINANCE 40.00 X 135301 0 1676 668495 0 72184 3 1 1 0 0 542629 4267794 2370766 132970 7181189 431453 431453 11500 0 11500 11500 11500 4107537 4080484 27053 27053 27053 116689 542629 137646 -20957 -20957 MISCELLANEOUS INCOME 900099 120358 120358 120358 7750596 0 0 569407 132592 132592 223017 223017 5099984 4173793 361370 564821 92390 74862 9060 8468 297250 180402 53939 62909 436938 360954 49053 26931 53218 13624 27239 12355 100663 100663 223992 83113 65509 75370 33709 3479 30230 24144 4821 6492 12831 40325 34176 5099 1050 531328 435058 73462 22808 193783 145858 29896 18029 82641 28044 28259 26338 3981 915 2936 130 637483 583738 53745 126749 104502 22247 SUPPLIES 891072 810384 32437 48251 MEMBERSHIP DUES 76052 76052 PRINTING AND PUBLICATIO 28530 7772 5008 15750 128434 4568 119646 4220 9458275 7258707 1269077 930491 828807 427549 1401611 2222290 102536 76580 15714890 9482287 6518623 6232603 12014746 13840912 7338176 6621837 28204499 29421771 436490 647013 195770 226340 179769 112405 812029 985758 X 14968218 15858896 12424252 12577117 27392470 28436013 28204499 29421771 X -1707679 2349067 53599 348556 X X 0 1 X 1 1 1 X 4311429 5207671 7579284 7717380 7319330 32135094 4311429 5207671 7579284 7717380 7319330 32135094 8573125 23561969 360530 276768 542660 498878 389426 2068262 171824 97697 101286 155301 237047 763155 34966511 0.67380 0.76630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL EVENT REVENUE - 2019 AMOUNT: $ 136,020. 2020 AMOUNT: $ 54,961. 2021 AMOUNT: $ 99,260. 2022 AMOUNT: $ 144,442. 2023 AMOUNT: $ 116,689. MISCELLANEOUS INCOME - 2019 AMOUNT: $ 35,804. 2020 AMOUNT: $ 42,736. 2021 AMOUNT: $ 2,026. 2022 AMOUNT: $ 10,859. 2023 AMOUNT: $ 120,358. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7446063 280680 1575156 790276 8511623 9035153 196851 -1743314 42627 7446063 8110773 21500 1365022 462142 9035153 7233038 13000 1202735 338000 8110773 6660213 286376 1334445 1047997 7233037 0.56780 0.30080 0.13140 0 0 320168 320168 12004803 6994842 5009961 533279 222119 311160 1675554 1207834 467720 1181086 1057492 123594 6232603 CASH SURRENDER VALUE OF LIFE INSURANCE 121217 BENEFICIAL INTEREST IN TRUSTS 6412498 RIGHT-OF-USE LEASE ASSET 88122 6621837 LEASE LIABILITY 112405 112405 X 10639464 2349067 53599 486202 2888868 7750596 0 7750596 9595921 137646 137646 9458275 0 9458275 PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE TO SUPPORT THE ORGANIZATION'S PROGRAMS AND MISSION. PART X, LINE 2: ULBGC HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. ULBGC HAS DETERMINED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 137,646. CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -42,027. CHANGE IN VALUE OF SPLIT-INTERESTS IN TRUSTS 390,583. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 137,646. GALA 429670 350121 79549 55566 2425 11255 WINE DINNER 155859 130949 24910 46375 1020 2 73789 61559 12230 17277 3728 659318 542629 116689 119218 2425 16003 137646 -20957 1 ACADEMIC SCHOLARSHIPS 44 132592 N/A N/A PART I, LINE 2: GRANTS ARE PAID DIRECTLY TO THE SCHOOLS IN THE U.S. GRANTS AWARDED TO INDIVIDUALS CONSIST OF SCHOLARSHIP AWARDS. SCHOLARSHIP APPLICATION AND REVIEW PROCEDURES: SCHOLARSHIP APPLICATIONS ARE DISTRIBUTED TO THOSE INTERESTED UNION LEAGUE BOYS & GIRLS CLUBS' MEMBERS WHO ARE COLLEGE-BOUND HIGH SCHOOL SENIORS OR COLLEGE STUDENTS. CLUB MEMBERS COMPLETE APPLICATIONS WITH ASSISTANCE OF PARENTS, TEACHERS, AND ORGANIZATION STAFF. APPLICATIONS ARE RETURNED TO CLUB DIRECTORS AND REVIEWED FOR COMPLETENESS. APPLICATIONS ARE FORWARDED TO UNION LEAGUE BOYS & GIRLS CLUBS CORPORATE OFFICE AND REVIEWED ONCE AGAIN FOR COMPLETENESS. INTERVIEWS BETWEEN THE SCHOLARSHIP COMMITTEE (TRUSTEES) AND ALL APPLICANTS ARE SCHEDULED. ALL APPLICATIONS ARE FORWARDED TO THE SCHOLARSHIP COMMITTEE FOR REVIEW PRIOR TO INTERVIEWS. SCHOLARSHIP COMMITTEE AWARDS SCHOLARSHIPS TO APPLICANTS BASED UPON AVAILABLE FUNDS, SCHOLARSHIP GUIDELINES, INTERVIEW RESULTS, AND FINANCIAL NEED. ONCE AWARDED, BILLS FOR TUITION AND BOOKS ARE SUBMITTED TO UNION LEAGUE BOYS & GIRLS CLUBS CORPORATE OFFICE BY THE STUDENTS FOR PAYMENT DIRECTLY TO THE COLLEGE OR UNIVERSITY. X X X 0 1 0 0 0 0 0 1 0 MARY ANN MAHON-HUELS PRESIDENT & CEO 254965 0 75000 0 2478 0 0 0 52073 0 384516 0 0 0 HECTOR M PEREZ SENIOR VICE PRESIDENT 162039 0 38712 0 0 0 0 0 18435 0 219186 0 0 0 TONY STEC FORMER VICE PRESIDENT OF FINANCE 135301 0 0 0 0 0 0 0 1676 0 136977 0 0 0 PART I, LINE 4B EFFECTIVE AUGUST 1, 2015, UNION LEAGUE BOYS AND GIRLS CLUBS ADOPTED A 457(B) DEFERRED COMPENSATION PLAN FOR SELECT EMPLOYEES. PART I, LINE 7 PRESIDENT RECEIVED A BONUS OF $75,000 UPON ATTAINMENT OF AGREED UPON GOALS FOR YEAR 2023. GOALS WERE NOT CONTINGENT ON NET EARNINGS OR REVENUE OF THE ORGANIZATION. X MISCELLANEOUS DONATIONS 74 132970 FMV OF ITEMS CONTRIB 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 MARGARET JAHN, TRUSTEE, LOREN D. JAHN, TRUSTEE, AND MARTHA JAHN MARTIN, TRUSTEE, HAVE A FAMILY RELATIONSHIP. DAVID M. SHADE, TRUSTEE, LISA SHADE, 2ND VICE PRESIDENT, AND PAUL SHADE, TRUSTEE, HAVE A FAMILY RELATIONSHIP. JEFFREY CHEN, TRUSTEE, AND VICTORIA CHENG, ASSISTANT TREASURER, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD RETAINS THE SERVICES OF AN INDEPENDENT CPA FIRM TO PREPARE THE ORGANIZATION'S FORM 990. MANAGEMENT REVIEWS THE COMPLETED FORM 990 AND PROVIDES A FULL COPY TO ALL VOTING MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. THE GOVERNING BODY IS PROVIDED A REASONABLE AMOUNT OF TIME TO REVIEW THE RETURN AND ASK ANY QUESTIONS DIRECTLY TO ORGANIZATION MANAGEMENT OR THE CONTACT AT THE INDEPENDENT CPA FIRM PRIOR TO FILING. A MEETING OR CONFERENCE CALL IS LATER SCHEDULED, IF REQUESTED BY THE GOVERNING BODY OR THEIR DESIGNATED COMMITTEE, FOR THE CPA FIRM AND ORGANIZATION MANAGEMENT TO DISCUSS THE FORM 990 WITH THE GOVERNING BODY OR THEIR DESIGNATED COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE ANNUALLY REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. POTENTIAL CONFLICTS ARE LOGGED WITH AND MONITORED BY THE PRESIDENT/CEO AND SECRETARY OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES COMMITTEE REVIEWS AND DETERMINES THE SALARY OF ALL FULL TIME AND PART TIME EMPLOYEES OF THE ORGANIZATION, INCLUDING THE PRESIDENT AND CEO. THE COMMITTEE IS COMPRISED OF THE PRESIDENT OF THE BOARD OF TRUSTEES, FIRST VICE PRESIDENT, SECOND VICE PRESIDENT, AND TWO TRUSTEES WITH PROFESSIONAL HUMAN RESOURCE EXPERIENCE. THE COMMITTEE USES COMPARABLE SALARY DATA OF SIMILAR ORGANIZATIONS IN DETERMINING THE COMPENSATION OF ALL EMPLOYEES, INCLUDING THE PRESIDENT AND CEO. ONCE THE SALARIES ARE APPROVED BY THE COMMITTEE, THE CHAIR PRESENTS THE SAME TO THE BOARD OF TRUSTEES FOR FINAL APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH APPLICABLE GOVERNMENTAL AGENCIES; THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE -42,027. CHANGE IN VALUE OF SPLIT-INTERESTS IN TRUSTS 390,583. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.