2024-11-07T10:37:42-05:00 2023-12-31 203746583 TAYLOR ROTH AND COMPANY 800 GRANT ST STE 205 DENVER CO 802032944 990 2023-01-01 841215393 BOYS AND GIRLS CLUBS OF THE SAN LUIS VALLEY INC BOYS 7195895252 PO BOX 1032 ALAMOSA CO 81101 AARON MILTENBERGER PRESIDENT & CEO 7195895252 2024-11-01 true true SHANNON L GILLILAND P02243875 3038308109 2024-11-07 2023 2024-10-15 13:58:12Z AARON MILTENBERGER 1115 10TH STREET ALAMOSA CO 81101 3766951 false X WWW.BGCSLV.ORG X 1992 CO STRUCTURED EDUCATIONAL AND RECREATIONAL PROGRAMS SERVING YOUTH AGES 6 TO 18. 13 13 88 200 0 2587275 3644095 6371 4195 25748 39226 71662 63643 2691056 3751159 0 0 1192015 1749392 0 163620 789749 878889 1981764 2628281 709292 1122878 4189834 5955055 553697 1039884 3636137 4915171 TO ENSURE THAT ALL CHILDREN AND YOUTH, ESPECIALLY THOSE WHO NEED US MOST, ARE OFFERED OPPORTUNITIES TO REALIZE THEIR FULL POTENTIAL AS RESPONSIBLE, CARING AND PRODUCTIVE CITIZENS OF A RICHLY DIVERSE WORLD. false false 2032630 4195 STRUCTURED EDUCATIONAL AND RECREATIONAL PROGRAMS LOCATED AT SIX SITES IN FIVE COMMUNITIES IN THE SAN LUIS VALLEY WITH THE MAIN LOCATION IN ALAMOSA. PROGRAMS UNDER GUIDANCE AND FORMAT PRESCRIBED BY THE BOYS AND GIRLS CLUBS OF AMERICA. PROGRAMS SERVE APPROXIMATELY 2,500 YOUTH AGES 6 TO 18. 2032630 true true false false false false false false true true true false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 32 0 true 88 true false false false false false true true false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false X AARON MILTENBERGER 7195895252 1115 10TH STREET ALAMOSA CO 81101 AARON MILTENBERGER PRESIDENT & 40.00 X 109672 0 25926 KIMBERLY CHACON DIRECTOR 1.00 X 0 0 0 CHARLOTTE LEDONNE DIRECTOR 1.00 X 0 0 0 JUDY MCNEILSMITH DIRECTOR 1.00 X 0 0 0 ROBERT ORINGDULPH DIRECTOR 1.00 X 0 0 0 ANGELICA RAYA DIRECTOR 1.00 X 0 0 0 ANTONIO SANDOVAL DIRECTOR 1.00 X 0 0 0 MEAGAN SMITH DIRECTOR 1.00 X 0 0 0 LAUREN SONDEREGGER DIRECTOR 1.00 X 0 0 0 ANKE SPIEGELHAUER DIRECTOR 1.00 X 0 0 0 ADAM LOPEZ CHAIR 1.00 X X 0 0 0 HOLLY VAN HOY VICE CHAIR 1.00 X X 0 0 0 ROBERT VAN IWAARDEN SECRETARY 1.00 X X 0 0 0 MICHAEL HUDSON TREASURER 1.00 X X 0 0 0 109672 25926 1 false false false 25111 14323 1425404 2179257 91159 3644095 SALES IN TEEN CENTER 561000 4195 4195 4195 39626 39626 11875 11875 11875 11875 7539 7939 -400 -400 -400 58117 14323 7853 50264 50264 OTHER REVENUE 624110 1504 1504 1504 3751159 5699 101365 X 135598 111190 21696 2712 1390114 1132979 245318 11817 20596 16758 3728 110 56079 45650 10084 345 147005 119870 25762 1373 12750 12750 3768 3768 270728 153728 2000 115000 6542 2447 3006 1089 15060 6667 8189 204 23507 17821 5686 61608 26286 10022 25300 45588 33225 11992 371 1665 1472 193 128208 92840 35368 42897 37395 5196 306 PROGRAM EQUIP & SUPPLIES 156533 156533 INTERNSHIPS 31650 31650 DUES, FEES, SUBSCRIPTIONS 28915 2335 23690 2890 SMALL EQUIPMENT 17722 17722 31748 26062 3583 2103 2628281 2032630 432031 163620 103870 356170 1231589 1070548 518026 656809 2447 2000 31353 11571 3994464 1344397 1750910 2650067 544959 1187028 6680 20862 4189834 5955055 148108 207605 393932 333080 11657 11400 473617 14182 553697 1039884 X 2923518 3788747 712619 1126424 3636137 4915171 4189834 5955055 X 1122878 36156 120000 X false true X true true true X 690664 1603482 1598073 2587275 3644095 10123589 690664 1603482 1598073 2587275 3644095 10123589 1605312 8518277 21998 23655 36121 31560 51501 164835 16330 10504 58998 58117 143949 10432373 20755 0.81650 0.77970 X PART II, LINE 10 SPECIAL EVENTS 85,832 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 543807 281250 39416 864473 593310 -49503 543807 364691 200000 28619 593310 338562 29493 3364 364691 296989 2500 42311 3238 338562 0.55970 0.21720 0.22310 false false 965702 965702 2255343 940548 1314795 773419 403849 369570 2650067 LEASE LIABILITY 14182 14182 X 3951547 36156 48000 120000 204156 3747391 3768 3768 3751159 2672513 48000 48000 2624513 3768 3768 2628281 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE CLUB IS THE FISCAL AGENT FOR TWO SPONSORED PROJECTS, PROJECTS THAT ARE CONSISTENT WITH THE GOALS OF THE CLUB. THE ADMINISTRATION OF THE PROJECTS, INCLUDING THE DISBURSEMENT OF FUNDS, IS DETAILED IN A WRITTEN AGREEMENT AND SUBJECT TO THE REVIEW AND APPROVAL OF CLUB MANAGEMENT. SCHEDULE D, PAGE 2, PART V, LINE 4 THE CLUB MAINTAINS FUNDS WHICH COMPRISE AN ENDOWMENT (THE ENDOWMENT). NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. DONOR-RESTRICTED ENDOWMENT FUNDS WILL BE APPROPRIATED FOR GENERAL OPERATIONS PER THE CLUB'S SPENDING POLICY AT A FUTURE DATE. NO FUNDS HAVE BEEN RELEASED FROM THE ENDOWMENT AS OF DECEMBER 31, 2023. BOARD-DESIGNATED FUNDS CONTRIBUTED TO THE ENDOWMENT ARE INTENDED TO OPERATE AS A QUASI-ENDOWMENT, WITH THE EARINGS APPROPRIATED PER A SPENDING POLICY AND AVAILABLE TO SUPPORT GENERAL OPERATIONS. SCHEDULE D, PAGE 3, PART X THE BOYS AND GIRLS CLUBS OF THE SAN LUIS VALLEY, INC., IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE BOYS AND GIRLS CLUBS OF THE SAN LUIS VALLEY, INC., IS A NONPROFIT ORGANIZATION AND QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) ON AN ANNUAL BASIS. IN ADDITION, THE CLUB IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THE EXEMPT PURPOSE. THE CLUB FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) TO REPORT THESE ACTIVITIES, WHEN APPLICABLE, WHICH ARE RELATED TO THE RENTAL AND PRIVATE USE OF PROPERTY OWNED BY THE CLUB. THE TAX LIABILITY, IF ANY, IS EXPECTED TO BE IMMATERIAL, AND NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE CLUBS FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D DONATED ARCHITECTURAL SERVICES - CAPITALIZED 120,000 GALA 60995 2878 58117 5713 YOUTH OF THE YE 11445 11445 2140 72440 14323 58117 7853 7853 50264 X DISCOUNT-BLDG 1 84918 REAL ESTATE COMPARABLES X PROGRAM SUPPLY 1 6241 RETAIL VALUE false true false FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS ASSISTED WITH VARITY OF ACTIVITIES THAT SUPPORTED THE CLUB INCLUDING FUNDRAISING, YARD WORK, SUPERVISING INTERNSHIPS, CHAPERONING TRIPS, PROGRAM SUPPORT ACTIVITIES, ETC. IN ADDITION, MEMBERS OF THE BOARD OF DIRECTORS SERVE IN A VOLUNTEER CAPACITY. FORM 990, PAGE 6, PART VI, LINE 11B BOARD MEMBERS REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND EMPLOYEES COMPLETE ANNUAL CONFLICT OF INTEREST STATEMENTS WHICH ARE REVIEWED BY TWO BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A SALARY RANGES ARE ESTABLISHED BY THE BOARD OF DIRECTORS HR COMMITTEE BASED ON A REVIEW OF LOCAL SALARIES AND BOYS AND GIRLS CLUBS OF AMERICA SALARIES. UPON COMPLETION OF AN ANNUAL EVALUATION OF THE EXECUTIVE OFFICER, THE HR COMMITTEE WILL RECOMMEND THE CURRENT SALARY TO THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B SALARY RANGES ARE ESTABLISHED BY THE BOARD OF DIRECTORS HR COMMITTEE BASED ON A REVIEW OF LOCAL SALARIES AND BOYS AND GIRLS CLUBS OF AMERICA SALARIES. UPON COMPLETION OF AN ANNUAL EVALUATION, THE HR COMMITTEE WILL RECOMMEND THE CURRENT SALARY TO THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL INFORMATION IS AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICE. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES 153,728 2,000 115,000 FORM 990, PART XI, LINE 9 DONATED ARCHITECTURAL SERVICES - CAPITALIZED 120,000