2024-11-12T09:45:32-05:00 2023-12-31 871753047 RUSHTON LLC PO BOX 2917 GAINESVILLE GA 30503 990 2023-01-01 580830085 BOYS & GIRLS CLUB OF ATHENS INC BOYS 7065465910 P O BOX 546 ATHENS GA 30603 STERLING GARDNER INTERIM CEO 7065465910 2024-08-26 true false J CHRIS HOLLIFIELD P00939610 7702877800 2024-11-12 2023 2024-10-15 13:58:12Z STERLING GARDNER PO BOX 546 ATHENS GA 30603 2362476 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. 26 26 110 76 0 2151141 2084279 64743 106268 5774 6755 403906 91939 2625564 2289241 0 0 1610095 2017963 0 262937 924208 1101951 2534303 3119914 91261 -830673 5311821 4755998 166814 883507 5145007 3872491 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 2398305 106268 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. 2398305 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 true false false false false false false false false false false false false false false false false false true 30 0 110 true false false false false false true true false false false false false false false false X 26 26 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 ROBERT FINCH PRESIDENT AN 40.00 X X 182750 0 11891 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 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 BONNIE MUIA SECRETARY 1.00 X 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 182750 11891 1 false true false 30000 1251878 802401 2084279 PROGRAM DUES 900099 106268 106268 106268 6860 6860 105 -105 -105 -105 164405 73130 91275 -46371 OTHER INCOME 900099 664 664 664 2289241 113687 -46371 X 182750 127925 36550 18275 1507228 1055059 301446 150723 93628 65539 18726 9363 103993 72795 20799 10399 130364 91255 26073 13036 31000 27900 1550 1550 4339 3905 217 217 321311 315433 2939 2939 32715 29443 1636 1636 56517 50865 2826 2826 127968 115170 6399 6399 19045 17139 953 953 12647 11383 632 632 133102 119792 6655 6655 52232 47008 2612 2612 SUPPLIES 78248 70554 3847 3847 STAFF DEVELOPMENT 51942 46748 2597 2597 BOARD AND COMMITTEE EXPEN 26349 23715 1317 1317 DIRECT BENEFIT TO DONORS 25743 25743 128793 106677 20898 1218 3119914 2398305 458672 262937 1002263 904387 1421 1422 806186 795345 9820 5154842 2109818 3060108 3045024 441843 5311821 4755998 84271 127574 44176 292579 360000 38367 103354 166814 883507 X 3855804 2952133 1289203 920358 5145007 3872491 5311821 4755998 X -830673 -441843 X false true X true true true X 1362350 1534037 2483277 2151141 2084279 9615084 1362350 1534037 2483277 2151141 2084279 9615084 710875 8904209 6 1 7 927 918 73902 82023 23278 181048 9796139 1306503 0.90900 0.92170 X PART II, LINE 10 157,770 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61873 61873 61873 61873 61873 61873 61873 61873 1.00000 false false 260012 260012 4219812 1604971 2614841 19293 4338 14955 207072 172226 34846 448653 328283 120370 3045024 ACCRUED RETIRMENT BENEFITS 75560 OTHER ACCRUED LIABILITIES 25943 PAYROLL LIABILITIES 1851 103354 X 3157207 794837 73129 867966 2289241 2289241 3987880 794837 73129 867966 3119914 3119914 SCHEDULE D, PAGE 3, PART X NOTE 12 - INCOME TAXES THE CLUB FOLLOWS THE FASB ASC 740 REGARDING THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENTS 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 PENATLIES FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NOT AUDITS CURRENTLY BEING PERFORMED. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSE 73,129 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE 73,129 STEAK & STEAK 141127 141127 3481 MURDER MYSTERY 9564 9564 2248 150691 150691 5729 5729 144962 X false false false false false false false false false ROBERT FINCH PRESIDENT AND CEO 182750 11891 194641 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 IX, LINE 11G CONTRACT SERVICES 262,548 0 0 BUS DRIVERS 3,071 171 171 TECHNICAL SUPPORT 7,416 412 412 PROFESSIONAL FEES 42,398 2,356 2,356 TOTAL 315,433 2,939 2,939 FORM 990, PART XI, LINE 9 REMOVAL OF FOUNDATION INVESTMENT -441,843