2024-02-20T08:33:49-05:00 2023-06-30 271238921 KMETZ ELWELL GRAHAM & ASSOC PLLC 2800 OCEAN DRIVE VERO BEACH FL 329632064 990 2022-07-01 650253002 BOYS AND GIRLS CLUB OF MARTIN COUNTY INC BOYS 7725451255 PO BOX 910 HOBE SOUND FL 33475 KEITH FLETCHER CEO 7725451255 2024-02-09 true KEITCH FLETCHER 999009999 true JAMES F MCGUIGAN JR CPA P01395628 7722316902 2024-02-09 2022 2023-04-26 12:10:37Z KEITH FLETCHER 11954 SE DIXIE HWY HOBE SOUND FL 33455 35671768 false X WWW.BGCMCFL.ORG X 1991 FL TO ENABLE YOUNG PEOPLE TO REACH THEIR FULL POTENTIAL AS RESPONSIBLE, CARING AND PRODUCTIVE CITIZENS. 34 34 238 61 0 21305715 24261200 10724 14023 868233 1075370 12760 106211 22197432 25456804 0 0 5983368 7956729 0 609992 4249445 4583502 10232813 12540231 11964619 12916573 33721745 49479597 845959 1225207 32875786 48254390 X TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. TO PROVIDE A WORLD-CLASS CLUB EXPERIENCE THAT ASSURES SUCCESS IS WITHIN REACH OF EVERY YOUNG PERSON WHO ENTERS OUR DOORS, WITH ALL MEMBERS ON TRACK TO GRADUATE FROM HIGH SCHOOL WITH A PLAN FOR THE FUTURE, DEMONSTRATING GOOD CHARACTER AND CITIZENSHIP, AND LIVING A HEALTHY LIFESTYLE. false false 10587029 14023 AS THE PREMIER YOUTH DEVELOPMENT ORGANIZATION IN MARTIN COUNTY, THE BOYS & GIRLS CLUB HAS OVER 30 YEARS OF EXPERIENCE FACILITATING COMPREHENSIVE PROGRAMS DESIGNED TO PREPARE YOUNG PEOPLE IN OUR COMMUNITY FOR THE NEXT STATE IN THEIR LIVES. IN A TYPICAL YEAR, WE PARTNER WITH SCHOOLS AND A NETWORK OF VOLUNTEERS AND COMMUNITY PARTNERS TO SERVE OVER 4,500 YOUTH AGES 5-18 IN 4 STAND ALONE CLUBS AFTER SCHOOL, ON NON SCHOOL DAYS AND DURING THE SUMMER (HOBE SOUND, PORT SALERNO, PALM CITY/STUART, AND INDIANTOWN); 13 SCHOOL BASED SITES THAT OPERATED DURING THE SCHOOL DAY; AND THROUGH OUTREACH. DAILY, YOUTH DEVELOPMENT PROFESSIONALS, AMERICORPS MEMBERS, AND TEACHERS PROVIDE A SAFE, POSITIVE ENVIRONMENT; FUN & A SENSE OF BELONGING; SUPPORTIVE RELATIONSHIPS; OPPORTUNITIES & EXPECTATIONS; AND RECOGNITION. PROGRAMS ENCOMPASS: ACADEMIC SUCCESS, GOOD CHARACTER & CITIZENSHIP, AND HEALTHY LIFESTYLES. 10587029 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 72 0 false 238 true false false false false false true true false false false false false false false false X 34 34 false false false false false false false true true false true true true true false false true true true true false FL X X KEITH FLETCHER 7725451255 11954 SE DIXIE HWY HOBE SOUND FL 33455 KEITH FLETCHER CEO 40.00 X 266566 0 34811 SARAH TORRES CHIEF OF STA 40.00 X 116018 0 22564 KRISTI JACKSON CHIEF ACCOUN 40.00 X 115459 0 21364 DEBORAH JOHNSON CHIEF PHILAN 40.00 X 122812 0 10900 HEIDI SOARES CONTROLLER 40.00 X 110500 0 20598 ELIZABETH AINSLIE DIRECTOR 2.00 X 0 0 0 NANCY BUCK DIRECTOR 2.00 X 0 0 0 MICHAEL CHAMBERS DIRECTOR 2.00 X 0 0 0 SUSAN COLBY DIRECTOR 2.00 X 0 0 0 HEIDI COX DIRECTOR 2.00 X 0 0 0 DENISE ERICH DIRECTOR 2.00 X 0 0 0 ROBERT GARRY DIRECTOR 2.00 X 0 0 0 KEITH GOLDSTEIN DIRECTOR 2.00 X 0 0 0 ARATI HAMMOND DIRECTOR 2.00 X 0 0 0 THOMAS HURLEY DIRECTOR 2.00 X 0 0 0 JD LEWIS III DIRECTOR 2.00 X 0 0 0 KATE JOHNSTON DIRECTOR 2.00 X 0 0 0 WILLIAM WHITMAN JR DIRECTOR 2.00 X 0 0 0 RICHARD KNIGHT DIRECTOR 2.00 X 0 0 0 ELLEN LIBBY DIRECTOR 2.00 X 0 0 0 LISA LONG DIRECTOR 2.00 X 0 0 0 NIVIN MACMILLAN DIRECTOR 2.00 X 0 0 0 VALERIE MCNEELY DIRECTOR 2.00 X 0 0 0 MARK NEWMAN DIRECTOR 2.00 X 0 0 0 ANNE REYES DIRECTOR 2.00 X 0 0 0 MARK ROBITAILLE DIRECTOR 2.00 X 0 0 0 PHILIP SCHEIN DIRECTOR 2.00 X 0 0 0 ELEANOR SEAMAN DIRECTOR 2.00 X 0 0 0 RISHI SINGH DIRECTOR 2.00 X 0 0 0 BETH GARCIA SVOPA DIRECTOR 2.00 X 0 0 0 PATRICIA WARNER DIRECTOR 2.00 X 0 0 0 CAROL WEBB DIRECTOR 2.00 X 0 0 0 DANIEL ZIVNEY DIRECTOR 2.00 X 0 0 0 DIANA BROOKS IMMEDIATE PA 2.00 X 0 0 0 KATE NIELSEN SECRETARY 2.00 X 0 0 0 KATHY PARSONS BOARD CHAIR 2.00 X 0 0 0 JOHN REESE VICE CHAIR 2.00 X 0 0 0 JAMES RIEPE VICE CHAIR 2.00 X 0 0 0 MICHAEL TROY TREASURER 2.00 X 0 0 0 731355 110237 5 false true false 1142848 6818119 16300233 213857 24261200 PROGRAM SERVICES 561499 14023 14023 14023 354940 354940 34503 34503 34503 34503 10451793 101168 9801131 31400 650662 69768 720430 720430 382433 1142848 382433 CONTRACTS 69793 69793 MISCELLANEOUS 1915 1915 71708 25456804 85731 1109873 382024 229215 99326 53483 5814201 5148820 241136 424245 110311 95722 6291 8298 1183479 858753 271794 52932 466714 405366 27003 34345 31936 31936 31000 31000 438306 304157 134149 184152 93098 67543 23511 33562 11532 9259 12771 907485 754267 153218 116295 97987 18293 15 1557 120 1437 480736 445469 35267 222280 196865 25415 PROGRAM ACTIVITIES 1017923 1017923 SNACK/MEAL PROGRAM 437059 437059 LICENSES, DUES & SUBSCRIP 263355 217175 46180 EQUIPMENT 142417 110691 31726 275439 162810 112237 392 12540231 10587029 1343210 609992 2306718 2962106 8580931 8968490 9715581 17568123 4904 21440 281457 164831 12292049 4927615 5387481 7364434 7393831 9485178 50842 2944995 33721745 49479597 841040 785615 4919 439592 845959 1225207 X 10417545 48254390 22458241 32875786 48254390 33721745 49479597 X 12916573 2462031 X false true X true true true X 5392391 14933451 11300127 21305715 24261200 77192884 5392391 14933451 11300127 21305715 24261200 77192884 8491744 68701140 245648 214412 149690 200700 389443 1199893 78392777 468164 0.87640 0.98190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7652663 241951 536236 8430850 8569968 26823 -944128 7652663 7780639 129761 659568 8569968 7328418 498130 45909 7780639 7402391 158920 8136 241029 7328418 1.00000 false false 623908 623908 7082572 3321288 3761284 479464 404095 75369 593337 540395 52942 3512768 661837 2850931 7364434 LEASEHOLD INTEREST 2410380 RIGHT OF USE ASSET- OPERATING 277328 RIGHT OF USE ASSET- FINANCING 162264 BENEFICIAL INTEREST IN COMM FOUND 66413 DEPOSITS 28610 2944995 LEASE OBLIGATIONS- OPERATING 277328 LEASE OBLIGATIONS- FINANCING 162264 439592 X 24806142 24806142 650662 650662 25456804 11889569 11889569 650662 650662 12540231 SCHEDULE D, PAGE 2, PART V, LINE 4 EARNINGS FROM THE PRIMARY ENDOWMENT FUND ARE INTENDED FOR OPERATIONAL PURPOSES. A SECOND ENDOWMENT CONSISTS OF LAND THAT IS PERMANENTLY RESTRICTED TO USE AS A BRANCH SITE. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC 740-10 INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY DEFINING THE CRITERION AN INDIVIDUAL TAX POSITION MUST MEET FOR ANY PART OF THE BENEFIT OF THE TAX POSITION TO BE RECOGNIZED IN FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH ACCOUNTNG PRINCIPALS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FOR THE UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A TAX POSTION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT HAVING A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY. ADDITIONALLY, FASB ASC 740-10 PROVIDES GUIDANCE ON MEASUREMENT, DE- RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. IN ACCORDANCE WITH THE DISCLOSURE REQUIREMENTS, THE ORGANIZATION'S POLICY ON STATEMENT OF ACTIVITY AND FUNCTIONAL EXPENSE CLASSIFICATION OF INTEREST AND PENALTIES RELATED TO INCOME TAX OBLIGATIONS IS TO INCLUDE SUCH ITEMS AS PART OF TOTAL INTEREST EXPENSE. AT JUNE 30, 2023, THE ORGANIZATION DID NOT HAVE UNCERTAIN TAX POSITIONS AND THUS HAS NOT RECOGNIZED ANY INTEREST OR PENALTIES IN THESE FINANCIAL STATEMENTS. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES ARE 2023, 2022, AND 2021. SCHEDULE D, PAGE 4, PART XI, LINE 4B REALIZED GAINS ON INVESTMENTS 650,662 SCHEDULE D, PAGE 4, PART XII, LINE 4B REALIZED GAINS ON INVESTMENTS 650,662 BENEFIT 1176217 985944 190273 190273 SONGWRITERS IN 209978 109028 100950 100950 3 139086 47876 91210 91210 1525281 1142848 382433 382433 382433 X false false false false false false false false false KEITH FLETCHER CEO 266566 34811 301377 SCHEDULE J, PAGE 1, PART I, LINE 3 THE BOARD OF DIRECTORS OF THE BOYS AND GIRLS CLUB OF MARTIN COUNTY APPROVED THE COMPENSATION AGREEMENT WITH THE CEO. X 1 213857 false false false FORM 990 - ORGANIZATION'S MISSION TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. TO PROVIDE A WORLD-CLASS CLUB EXPERIENCE THAT ASSURES SUCCESS IS WITHIN REACH OF EVERY YOUNG PERSON WHO ENTERS OUR DOORS, WITH ALL MEMBERS ON TRACK TO GRADUATE FROM HIGH SCHOOL WITH A PLAN FOR THE FUTURE, DEMONSTRATING GOOD CHARACTER AND CITIZENSHIP, AND LIVING A HEALTHY LIFESTYLE. FORM 990, PAGE 2, PART III, LINE 4A AS THE PREMIER YOUTH DEVELOPMENT ORGANIZATION IN MARTIN COUNTY, THE BOYS & GIRLS CLUB HAS OVER 30 YEARS OF EXPERIENCE FACILITATING COMPREHENSIVE PROGRAMS DESIGNED TO PREPARE YOUNG PEOPLE IN OUR COMMUNITY FOR THE NEXT STATE IN THEIR LIVES. IN A TYPICAL YEAR, WE PARTNER WITH SCHOOLS AND A NETWORK OF VOLUNTEERS AND COMMUNITY PARTNERS TO SERVE OVER 4,500 YOUTH AGES 5-18 IN 4 STAND ALONE CLUBS AFTER SCHOOL, ON NON SCHOOL DAYS AND DURING THE SUMMER (HOBE SOUND, PORT SALERNO, PALM CITY/STUART, AND INDIANTOWN); 13 SCHOOL BASED SITES THAT OPERATED DURING THE SCHOOL DAY; AND THROUGH OUTREACH. DAILY, YOUTH DEVELOPMENT PROFESSIONALS, AMERICORPS MEMBERS, AND TEACHERS PROVIDE A SAFE, POSITIVE ENVIRONMENT; FUN & A SENSE OF BELONGING; SUPPORTIVE RELATIONSHIPS; OPPORTUNITIES & EXPECTATIONS; AND RECOGNITION. PROGRAMS ENCOMPASS: ACADEMIC SUCCESS, GOOD CHARACTER & CITIZENSHIP, AND HEALTHY LIFESTYLES. FORM 990, PAGE 6, PART VI, LINE 11B A FULL DRAFT COPY OF THE FORM 990 IS FIRST PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW, THEN TO THE FULL BOARD AT A BOARD OF DIRECTORS MEETING FOR DISCUSSION AND ACCEPTANCE. FILING OF THE FORM 990 OCCURS AFTER ACCEPTANCE BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A SALARY SURVEYS ARE PROVIDED ANNUALLY BY BOYS & GIRLS CLUBS OF AMERICA WHICH PROVIDE AREA SPECIFIC COMPENSATION RANGES FOR EACH POSITION. THE BOARD OF DIRECTORS UTILIZE THESE SURVEYS IN AN ANNUAL REVIEW OF THE CEO; THE CEO ALSO USES THE SURVEYS IN SETTING SALARIES FOR OTHER KEY EMPLOYEES. THE BOARD OF DIRECTORS ULTIMATELY APPROVES ALL COMPENSATION LEVELS DURING THE BUDGETING PROCESS. FORM 990, PAGE 6, PART VI, LINE 15B SALARY SURVEYS ARE PROVIDED ANNUALLY BY BOYS & GIRLS CLUBS OF AMERICA WHICH PROVIDE AREA SPECIFIC COMPENSATION RANGES FOR EACH POSITION. THE BOARD OF DIRECTORS UTILIZE THESE SURVEYS IN AN ANNUAL REVIEW OF THE CEO; THE CEO ALSO USES THE SURVEYS IN SETTING SALARIES FOR OTHER KEY EMPLOYEES. THE BOARD OF DIRECTORS ULTIMATELY APPROVES ALL COMPENSATION LEVELS DURING THE BUDGETING PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 THE CLUB'S FORM 990 IS AVAILABLE ON WWW.GUIDESTAR.ORG AND UPON REQUEST VIA ITS ADMINISTRATIVE OFFICES. BOYS AND GIRLS CLUB OF MARTIN COUNTY, INC. DOES MAKE ITS FORM 990, AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE FOR INSPECTION UPON REQUEST. THE ANNUAL REPORT, DISPLAYED ON ITS WEBSITE, INCLUDES INTERNALLY PREPARED FINANCIAL STATEMENTS ALONG WITH A FOOTNOTE THAT THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 REALIZED GAINS ON INVESTMENTS -650,662 REALIZED GAINS ON INVESTMENTS 650,662