2024-11-12T13:51:30-06:00 2023-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2023-01-01 351262439 BOYS & GIRLS CLUBS OF GREATER NORTHWEST INDIANA INC BOYS 2197642582 3691 WILLOWCREEK RD 200 PORTAGE IN 46368 MIKE JESSEN PRESIDENT AND CEO 2197642582 2024-11-12 1 1 TYLER K GREENE CPA P00057872 3176334705 2024-11-12 2023 2024-10-15 13:58:12Z MIKE JESSEN 3691 WILLOWCREEK RD 200 PORTAGE IN 46368 16563595 0 X WWW.BGCGREATERNWI.ORG X 1970 IN PLEASE SEE SCHEDULE O FOR THE ORGANIZATION'S MISSION. 28 28 444 25 -106999 0 10862637 14469529 1539004 1730187 -75035 210224 -362396 -236918 11964210 16173022 12500 13750 0 0 7023381 7502686 0 0 479421 4392973 4419883 11428854 11936319 535356 4236703 33106183 36299640 7751212 6593467 25354971 29706173 TO INSPIRE AND ENABLE THE YOUTH OF OUR COMMUNITIES TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 0 0 8924170 13750 1761847 IN 2023, BOYS & GIRLS CLUBS OF GREATER NORTHWEST INDIANA, INC. PROVIDED A SAFE PLACE FOR MORE THAN FIVE THOUSAND KINDERGARTENS THROUGH HIGH SCHOOL AGED CHILDREN TO PARTICIPATE IN PROGRAMS DURING NON-SCHOOL HOURS AND SUMMER MONTHS. WE OFFER DIVERSIFIED PROGRAMS AT ELEVEN FACILITIES AND AN ADDITIONAL KIDSTOP CHILD CARE PROGRAM FOR BEFORE AND AFTER SCHOOL CARE AT NINE PORTER COUNTY SCHOOL SITES. WE OFFER PROGRAMS IN FIVE CORE AREAS: EDUCATION AND CAREER DEVELOPMENT; FITNESS, SPORTS AND RECREATION; THE ARTS; CHARACTER AND LEADERSHIP; AND HEALTH AND LIFE SKILLS. WHILE THEY ARE SEPARATE IN MANY WAYS, THEY ADD UP TO THE MOST ESSENTIAL OUTCOME OF ALL: YOUNG PEOPLE WHO ARE PREPARED TO ENTER THE ADULT WORLD AS PRODUCTIVE, RESPONSIBLE, CARING CITIZENS. 8924170 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 42 0 1 444 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 IN X X KENT MEYER 2197642582 3691 WILLOWCREEK ROAD SUITE 200 PORTAGE IN 46368 MATT GLAROS CHAIR 1.00 1.00 X X 0 0 0 RENE MARTIN VICE CHAIR 2.00 1.00 X X 0 0 0 DAN MARCHETTI TREASURER 1.00 1.00 X X 0 0 0 TIM RICE SECRETARY 1.00 1.00 X X 0 0 0 MICHAEL SIMPSON PAST CHAIR 1.00 1.00 X X 0 0 0 ADAM DECKER BOARD MEMBER 1.00 1.00 X 0 0 0 AMY MCCORMACK BOARD MEMBER 1.00 1.00 X 0 0 0 BENJAMIN BALLOU BOARD MEMBER 1.00 1.00 X 0 0 0 BRIAN TEGT BOARD MEMBER 2.00 1.00 X 0 0 0 DAVID HOLLENBECK BOARD MEMBER/LEGAL COUNSEL 1.00 1.00 X 0 0 0 ERIC EVANS BOARD MEMBER 1.00 1.00 X 0 0 0 J MICHAEL BAIRD BOARD MEMBER 1.00 1.00 X 0 0 0 MICHAEL HOOPER BOARD MEMBER 1.00 1.00 X 0 0 0 MOHAMED FARHAT BOARD MEMBER 1.00 1.00 X 0 0 0 NANCY CLIFFORD BOARD MEMBER 1.00 1.00 X 0 0 0 NICK ARNOLD BOARD MEMBER 1.00 1.00 X 0 0 0 PAUL DAWNING BOARD MEMBER 1.00 1.00 X 0 0 0 PHILLIP GREINER BOARD MEMBER 1.00 1.00 X 0 0 0 ROB ROTHSCHILD BOARD MEMBER 1.00 1.00 X 0 0 0 ROSS MACLENNAN BOARD MEMBER 1.00 1.00 X 0 0 0 TANYA LEETZ BOARD MEMBER 1.00 1.00 X 0 0 0 TIFFANI DAVIS BOARD MEMBER 1.00 1.00 X 0 0 0 VERLIE SUGGS BOARD MEMBER 1.00 1.00 X 0 0 0 MATT DOYLE BOARD MEMBER 1.00 1.00 X 0 0 0 JASON LAMMERTIN BOARD MEMBER 1.00 1.00 X 0 0 0 JACKIE PRIMOS BOARD MEMBER 1.00 1.00 X 0 0 0 DINO RAMIREZ BOARD MEMBER 1.00 1.00 X 0 0 0 ROGER POWELL BOARD MEMBER 1.00 1.00 X 0 0 0 RYAN SMILEY FORMER PRESIDENT & CEO 40.00 0.00 X 225728 0 1006 MICHAEL JESSEN PRESIDENT & CEO 40.00 0.00 X 129845 0 4746 SHIRE KUCH VP OF FINANCE & PHILANTHRO 40.00 0.00 X 137821 0 27600 KRIS CONDON VP OF HR AND OPERATIONS 40.00 0.00 X 143555 0 19334 MARK JONES VP OF CLUB SERVICES 40.00 0.00 X 121489 0 18497 ELLIS DUMAS VP OF PROGRAM QUALITY 40.00 0.00 X 114084 0 22564 872522 0 93747 6 0 1 0 0 63498 285832 2085569 12034630 1388972 14469529 PROGRAM FEES 900099 1537921 1537921 MEMBERSHIP FEES 900099 192266 192266 1730187 227353 227353 100799 207798 -106999 -106999 -106999 17129 -17129 -17129 -17129 3237 285832 165646 -162409 -162409 830 0 830 830 ENDOWMENT ACTIVITY 900099 31660 31660 31660 16173022 1761847 -106999 48645 13750 13750 966267 754171 187456 24640 5396286 4211801 1046879 137606 149193 104360 39029 5804 476368 325627 130955 19786 514572 359943 134612 20017 15627 5235 5360 5032 65020 21782 22302 20936 412317 138126 141425 132766 31813 31813 153423 100906 26328 26189 43163 14460 14805 13898 632091 550489 71425 10177 203845 200522 2915 408 51942 20554 27695 3693 216858 216858 943709 870383 73326 110126 97010 12389 727 PROGRAM EXPENSES 1226638 618225 556509 51904 CAPITAL EXPENSES 166337 142003 22585 1749 OTHER EXPENSES 109216 93238 14830 1148 DUES & SUB. 37758 32914 1903 2941 11936319 8924170 2532728 479421 803515 2189936 4164840 6497480 2287422 1371333 74877 69256 58458 37756 31786916 7944811 23451355 23842105 1414688 1560426 630038 851028 101310 33106183 36299640 788076 386531 42777 46527 257072 266474 5866071 5220727 797216 673208 7751212 6593467 X 21876165 23050620 3478806 6655553 25354971 29706173 33106183 36299640 4236703 114499 0 X X 0 1 X 1 0 X 7007015 12148620 12430308 10862636 14468786 56917365 7007015 12148620 12430308 10862636 14468786 56917365 24789285 32128080 64329 7835 184500 -226929 227353 257088 31893 51023 54590 19346 31660 188512 57362965 6576251 0.56010 0.57920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 608076 1250 99777 -24468 -16330 668306 695534 35651 -89606 -26063 -7440 608076 575856 46167 106441 24329 8601 695534 520113 30000 53673 21510 6420 575856 462135 85603 21469 6156 520113 0.00000 1.00000 0.00000 1 0 423787 423787 27498148 6066052 21432096 773119 318738 454381 2241362 1560021 681341 850500 850500 23842105 LEASE LIABILITY 673208 673208 X 16669760 114499 12775 127274 16542486 -369464 -369464 16173022 12318558 12775 369464 382239 11936319 0 11936319 PART V, LINE 4: INCOME FROM ENDOWMENTS MAY BE USED FOR SCHOLARSHIPS. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY GREATER AND RECOGNIZE A TAX LIABILITY IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY GREATER, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. GREATER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GREATER FILED ITS FEDERAL AND STATE INCOME TAX RETURNS THROUGH DECEMBER 31, 2021. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -161,666. RENTAL EXPENSES -207,798. GAMING EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 161,666. RENTAL EXPENSES 207,798. GAMING EXPENSES YOY 104095 104095 16835 13243 XMAS TO REMEMBER 123595 123595 1263 92155 1 61379 58142 3237 1098 28798 11963 291 289069 285832 3237 1098 30061 28798 105689 165646 -162409 IN 1 0 1 0 WENDY MANG 3691 WILLOWCREEK ROAD SUITE 200 PORTAGE IN 46368 0 0 1 SCHOLARSHIPS 7 13750 SCHOOL INVOICES SCHOLARSHIPS PART I, LINE 2: GRANT FUNDS ARE PAID DIRECTLY TO INSTITUTIONS OF HIGHER EDUCATION ON BEHALF OF THE SCHOLARSHIP RECIPIENTS. X 0 0 0 0 0 0 0 0 0 RYAN SMILEY FORMER PRESIDENT & CEO 0 0 0 0 225728 0 1006 0 0 0 226734 0 0 0 SHIRE KUCH VP OF FINANCE & PHILANTHRO 137821 0 0 0 0 0 13111 0 14489 0 165421 0 0 0 KRIS CONDON VP OF HR AND OPERATIONS 143555 0 0 0 0 0 13145 0 6189 0 162889 0 0 0 X 12 480676 INVOICES PAID X 1 1150 FAIR MARKET VALUE X IN-KIND CAPITAL GIFTS 10 15000 PROVIDED BY DONOR X RAILCATS SUITE TICKETS 1 10000 PROVIDED BY DONOR X SPEAKING ENGAGEMENT 2 5200 PROVIDED BY DONOR X EVENTS 15 4440 PROVIDED BY DONOR X MEDIA 2 4250 PROVIDED BY DONOR X CLUB EQUIPMENT 2 1597 PROVIDED BY DONOR X ADVERTISING 1 1500 PROVIDED BY DONOR X LIFE INSURANCE 1 1284 PROVIDED BY DONOR 0 1 0 FORM 990, PART I, LINE 1: TO INSPIRE AND ENABLE THE YOUTH OF OUR COMMUNITIES TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE VP OF FINANCE FOR THE BOYS AND GIRLS CLUBS OF GREATER NORWEST INDIANA PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL REVIEWS ARE PERFORMED TO REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE USES INFORMATION BASED ON BOYS & GIRLS CLUBS OF AMERICA'S COMPENSATION STUDY AND MAKES COMPENSATION RECOMMENDATIONS TO THE BOARD FOR COMPENSATION OF THE PRESIDENT, OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. THE EXECUTIVE COMMITTEE AND FULL BOARD THEN VOTES ON THE COMMITTEE'S RECOMMENDATIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST, AS INDICATED AT ORGANIZATION'S WEB SITE. FORM 990, SCHEDULE D, PART XII, LINE 2C: NO CHANGES HAVE BEEN MADE TO THE AUDIT OVERSIGHT OR INDEPENDENT ACCOUNTANT SELECTION PROCESSES FROM THE PRIOR YEAR.