2024-05-13T11:23:02-04:00 2023-12-31 042929980 BURKHART PIZZANELLI PC 201 PARK AVE SUITE 2 WEST SPRINGFIELD MA 010891597 990 2023-01-01 042105827 WEST SPRINGFIELD BOYS & GIRLS CLUB INC WEST 4137361831 615 MAIN STREET WEST SPRINGFIELD MA 01089 MICHAEL MORIARTY PRESIDENT 4137361831 2024-05-10 true MICHAEL MORIARTY 999009999 false JULIE QUINK P01068729 4137349040 2024-05-13 2023 2023-04-26 12:10:37Z MICHAEL MORIARTY 615 MAIN STREET WEST SPRINGFIELD MA 01089 3389029 false X WWW.WSBGCLUB.ORG X 1935 MA THE CLUB PROVIDES EDUCATIONAL, INTELLECTUAL, PHYSICAL, EMOTIONAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT ACTIVITES TO OVER 500 BOYS AND GIRLS AGES 6 TO 18 THROUGH A VARIETY OF PROGRAMS DURING THE YEAR. 19 19 88 60 0 1581700 1756161 1154722 1278537 2828 -70157 162760 178417 2902010 3142958 0 0 1359711 1681809 0 106680 604427 671521 1964138 2353330 937872 789628 3987482 4887072 46864 108377 3940618 4778695 PROVIDE EDUCATIONAL, EMOTIONAL, INTELLECTUAL, PHYSICAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT TO YOUTH IN THE GREATER WEST SPRINGFIELD, MASSACHUSETTS AREA. false false 1832920 1278537 PROVIDE EDUCATIONAL, EMOTIONAL, INTELLECTUAL, PHYSICAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT TO YOUTH IN THE GREATER WEST SPRINGFIELD, MASSACHUSETTS AREA. 1832920 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 88 true false false false false false false false false false false false false false false X 19 19 false false false false true true true true true false false true false false false true false false MA X X DANIEL D'ANGELO 4137361831 615 MAIN STREET WEST SPRINGFIELD MA 01089 X MICHAEL MORIARTY PRESIDENT 1.00 X X 0 0 0 JOSHUA MESSER TREASURER 1.00 X X 0 0 0 MARY ANNE FLAHERTY SECRETARY 1.00 X X 0 0 0 CHIEF WILLIAM FLAHERTY DIRECTOR 1.00 X 0 0 0 KIRK JONAH DIRECTOR 1.00 X 0 0 0 CHRISTOPHER CONNELLY DIRECTOR 1.00 X 0 0 0 CHRISTOPHER DUNPHY DIRECTOR 1.00 X 0 0 0 CURTIS EDGIN DIRECTOR 1.00 X 0 0 0 PAUL FORTINI DIRECTOR 1.00 X 0 0 0 MICHAEL HARRINGTON DIRECTOR 1.00 X 0 0 0 JOSEPH KELLEY DIRECTOR 1.00 X 0 0 0 MICHAEL LEFEBVRE DIRECTOR 1.00 X 0 0 0 ANTHONY LIBEROPOULOS DIRECTOR 1.00 X 0 0 0 FRANK O'BRIEN DIRECTOR 1.00 X 0 0 0 MICHAEL OLEKSAK DIRECTOR 1.00 X 0 0 0 MARTHA RICKSON DIRECTOR 1.00 X 0 0 0 JAMES SHERBO DIRECTOR 1.00 X 0 0 0 JOHN WEISS DIRECTOR 1.00 X 0 0 0 TINA WOOD DIRECTOR 1.00 X 0 0 0 1 false false false MAROIS CONSTRUCTION CO 262 OLD LYMAN ROAD SOUTH HADLEY MA 01075 GENERAL CONTRAC 618217 CAOLO & BIENKIEK ASSOCIATES INC 521 EAST ST 3 CHICOPEE MA 01020 ARCHITECT 138961 2 7900 201816 981484 564961 1756161 MEMBERSHIP DUES AND PROGRAM S 900099 1278537 1278537 1278537 31258 31258 23266 23266 23266 23266 89998 88929 102484 1069 -102484 -101415 -101415 209809 54658 155151 155151 3142958 1177122 209675 134840 80904 47194 6742 1344289 1166007 106600 71682 83041 72475 6582 3984 119639 100856 12440 6343 22600 22600 4417 4417 27347 5225 20127 1995 82615 82615 159896 135912 15989 7995 441 441 125733 99072 21452 5209 50442 43538 4603 2301 PROGRAM EXPENSES AND SUPP 89890 89890 CONFERENCE AND MEETINGS 24109 24109 FOOD EXPENSE 21844 21844 DUES, LICENSES AND FEES 20126 155 19971 42061 17042 24590 429 2353330 1832920 413730 106680 1154810 310148 263812 828557 15000 10500 47236 68522 3917 4649 4278624 1085366 2088802 3193258 413905 471438 3987482 4887072 46864 108377 46864 108377 X 3796723 4768195 143895 10500 3940618 4778695 3987482 4887072 X 789628 48449 X false true X true false X 293261 423082 1613444 1581700 1756161 5667648 1135507 1068411 1051095 1154722 1278537 5688272 124826 96030 137967 189001 209809 757633 1553594 1587523 2802506 2925423 3244507 12113553 12113553 29926 19285 15400 38980 54524 158115 29926 19285 15400 38980 54524 158115 1583520 1606808 2817906 2964403 3299031 12271668 0.98710 0.98740 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57000 57000 3982834 984338 2998496 200732 101028 99704 38058 38058 3193258 X 3401783 48449 57650 157143 263242 3138541 4417 4417 3142958 2563706 57650 157143 214793 2348913 4417 4417 2353330 SCHEDULE D, PAGE 3, PART X THE CLUB IS A NOT-FOR-PROFIT CORPORATION ORGANIZED UNDER MASSACHUSETTS GENERAL LAWS, CHAPTER 180. THE ORGANIZATION IS CLASSIFIED AS A 501(C)(3) ORGANIZATION UNDER THE INTERNAL REVENUE CODE. IN ADDITION, THE CLUB QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B) (1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). AS SUCH, THE CLUB IS EXEMPT FROM FEDERAL AND STATE CORPORATE INCOME TAXES AND VARIOUS FEDERAL AND STATE EXCISE AND SALES TAXES. THE CLUB WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY UNCERTAIN TAX POSITIONS AS INTEREST AND OTHER EXPENSE, RESPECTIVELY, IF APPLICABLE. AS OF DECEMBER 31, 2023, THE CLUB HAS NOT RECORDED ANY AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS OR ACCRUED INTEREST AND PENALTIES. THE CLUB'S INFORMATIONAL RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER DECEMBER 31, 2020. THE CLUB ELECTS TO CLASSIFY INTEREST AND PENALTIES IN CONNECTION WITH ITS TAX POSITIONS AS INTEREST AND OTHER EXPENSES, RESPECTIVELY, IF APPLICABLE. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT EXPENSE OF SPECIAL EVENTS 54,659 UNREALIZED LOSS ON SALE OF PP&E RECOGNIZED IN EXPENSE FS 102,484 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSE OF SPECIAL EVENTS 54,659 LOSS ON DISPOSAL OF FIXED ASSET 102,484 GOLF EVENT 91157 91157 26450 SOCIAL OPEN HOU 64005 64005 8671 2 54147 54147 16935 209309 209309 52056 52056 157253 FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IS AVAILABLE TO ALL WHO PARTICIPATE IN FUNCTIONS OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERSHIP ELECTS BOARD OF TRUSTEES AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERSHIP APPROVES ACTIVITIES OF THE BOARD AND TRUSTEES RETROSPECTIVELY. FORM 990, PAGE 6, PART VI, LINE 11B THE CLUB'S PRESIDENT DISTRIBUTES THE FORM 990 PRIOR TO ITS FILING TO ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A THE CLUB'S FINANCE COMMITTEE REVIEWS AND DETERMINES THE EXECUTIVE DIRECTOR'S SALARY ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 THE CLUB'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT EXPENSE OF SPECIAL EVENTS 54,659 UNREALIZED LOSS ON SALE OF PP&E RECOGNIZED IN EXPENSE FS 102,484 DIRECT EXPENSE OF SPECIAL EVENTS -54,659 LOSS ON DISPOSAL OF FIXED ASSET -102,484