2024-05-10T15:03:04-04:00 2023-12-31 351350297 DAVID CULP & CO LLP 70 HOME ST HUNTINGTON IN 46750 990 2023-01-01 352094506 BOYS & GIRLS CLUB OF HUNTINGTON COUNTY INC BOYS 2603591750 608 EAST STATE STREET HUNTINGTON IN 46750 TOM MILLS TREASURER 2603591750 2024-05-03 true TOM MILLS 999009999 true WILLIAM E MILLER CPA P01220933 2603560640 2024-05-10 2023 2023-04-26 12:10:37Z TOM MILLS 9715 N 300 W HUNTINGTON IN 46750 3527841 false X WWW.BGCHUNTINGTON.COM X TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS. 18 18 110 1 0 2264128 2076001 11895 38775 3275 91781 867224 1320043 3146522 3526600 0 0 1312526 1216386 0 39361 851818 844617 2164344 2061003 982178 1465597 7513035 9447918 2043310 2512596 5469725 6935322 TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS. false false 1815836 PROVIDE DAILY PROGRAMS OFFERING ACADEMICS, CHARACTER DEVELOPMENT AND HEALTHY LIFESTYLE CHOICES TO SCHOOL-AGED CHILDREN BEFORE AND AFTER SCHOOL, AND ALL DAY DURING SUMMER AND SCHOOL BREAKS TO APPROXIMATELY 700 MEMBERS. 1815836 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 110 true false false false false false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false IN X MANDY REBER 2603591750 608 EAST STATE STREET HUNTINGTON IN 46750 BOB MCKAY PRESIDENT X X 0 0 0 ADRIAN HALVERSTADT III VICE PRESIDE X X 0 0 0 TOM MILLS TREASURER X X 0 0 0 LANCE CLARK DIRECTOR X 0 0 0 CARRIE SHIPBAUGH DIRECTOR X 0 0 0 CARRIE MILLER DIRECTOR X 0 0 0 CARLA MILLER DIRECTOR X 0 0 0 BARB SPRINKLE DIRECTOR X 0 0 0 GREG WILLIAMS DIRECTOR X 0 0 0 AARON CAMPBELL DIRECTOR X 0 0 0 ADAM DRUMMOND DIRECTOR X 0 0 0 BRITTANIE SCHEIBER DIRECTOR X 0 0 0 CHRIS NEWTON DIRECTOR X 0 0 0 NICOLE JOHNSON DIRECTOR X 0 0 0 STACIE MCAFEE DIRECTOR X 0 0 0 SONYA FORAKER DIRECTOR X 0 0 0 MANDY REBER EXECUTIVE DI 40.00 X 81260 0 0 81260 false false false 1704134 371867 2076001 PROGRAM INCOME 38775 38775 38775 91781 91781 1319777 1241 1318536 MISCELLEANEOUS 1507 1507 1507 3526600 132063 1082220 941531 108222 32467 52321 45519 5232 1570 81845 71207 8185 2453 8182 8182 13721 12349 1372 2664 2664 13457 12111 1346 93324 83992 9332 29914 26923 2991 DIRECT PROGRAM SUPPLIES 546101 546101 INTEREST EXPENSE 51380 51380 UTILITIES 36349 32714 3635 REPAIRS AND MAINTENANCE 21749 19574 2175 27776 23815 3754 207 2061003 1815836 205806 39361 3686273 4146384 671815 971233 169827 197083 4965414 936031 2883190 4029383 101930 103835 7513035 9447918 43461 521239 1999849 1991357 2043310 2512596 X 4628007 5552856 841718 1382466 5469725 6935322 7513035 9447918 1465597 X false true X true false X 1131828 1219023 1840891 2264128 2076001 8531871 1131828 1219023 1840891 2264128 2076001 8531871 8531871 123 1445 714 3275 91781 97338 5151 2214 888 3576 1507 13336 8642545 2781006 0.98720 0.99680 X PART II, LINE 10 MISCELLANEOUS 13,336 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 438491 438491 2973103 712413 2260690 150534 121228 29306 1403286 102390 1300896 4029383 X 3526600 3526600 3526600 2061003 2061003 2061003 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, AND QUALIFIES FRO THE 50% CHARITABLE CONTRIBUTIONS DEDUCTION LIMITATION, AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ORGANIZTAION HAS ADPOTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLIAMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2023 AND 2022, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILTIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN. CAPITAL CAMPAIG 1271693 1271693 JUST DESSERTS 24285 24285 1 20632 20632 306 1316610 1316610 306 306 1316304 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED WITH THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE AND PRESENTED TO THE BOARD AFTER APPROVED. A COPY OF FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUESTS ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO DISCLOSE ANY CONFLICT OF INTEREST. CONFLICTS FORWARDED TO THE GOVERNING BODY REVIEWS THE CONFLICT AND PROVIDES GUIDANCE ON HOW A SITUATION WILL BE DEALT WITH. NO INDIVIDUAL WILL TAKE PART IN ANY DECISION OF THE GOVERNING BOARD THAT WOULD INVOLVE A SPECIFIC CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS PERFORMANCE AND GOALS WITH THE EXECUTIVE DIRECTOR. BASIS FOR SALARY IS COMPUTED USING JCCMP AS A GUIDE. FORM 990, PAGE 6, PART VI, LINE 15B OTHER OFFICERS AND DIRECTORS ARE NOT COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FEDERAL FORM 990 ARE AVAILABLE UPON REQUEST.