2024-04-05T17:53:40-04:00 2023-06-30 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2022-07-01 521043668 BOYS & GIRLS CLUBS OF THE GREATER SANTIAM BOYS 5412587105 305 S 5TH ST LEBANON OR 97355 ALLYSON KREDER BUSINESS DIRECTOR 5414096485 2024-02-23 true KRIS LATIMER 888008888 true GLEN O KEARNS CPA P00129289 5412235555 2024-03-26 2022 2023-04-26 12:10:37Z ALLYSON KREDER 305 S 5TH LEBANON OR 97355 3159012 false X BGCGREATERSANTIAM.ORG X 1976 OR ATHLETIC AND RECREATIONAL PROGRAMS FOR YOUTH 14 14 124 300 0 1272801 1609060 1045930 1113169 21835 6058 218464 357917 2559030 3086204 0 0 1516337 1813574 0 8991 903043 969202 2419380 2782776 139650 303428 3222019 3619895 377739 295288 2844280 3324607 ATHLETIC AND RECREATIONAL PROGRAMS FOR YOUTH false false 2509253 1113169 THE CLUB SERVES ABOUT 2,000 MEMBERS AGES SIX THROUGH 18 IN ATHLETIC, CULTURAL ARTS, LEADERSHIP, SOCIAL RECREATION, AND SCHOOL HOMEWORK PROGRAMS. 2509253 true true false 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 false false false false false false false false false false false false false false true 6 0 false 124 true false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true false false false OR X X ALLYSON KREDER 5412587105 305 S 5TH LEBANON OR 97355 X KARIE CORDLE DIRECTOR 1.00 X 0 0 0 JARED CORNELL PRESIDENT 1.00 X X 0 0 0 SCOTT MELCHER DIRECTOR 1.00 X 0 0 0 RON MOORE DIRECTOR 1.00 X 0 0 0 TOM OLIVER DIRECTOR 1.00 X 0 0 0 DOUG PHILLIPS DIRECTOR 1.00 X 0 0 0 DOUG RICE DIRECTOR 1.00 X 0 0 0 WAYNE RIESKAMP DIRECTOR 1.00 X 0 0 0 AMY VANDETTA VICE PRESIDE 1.00 X X 0 0 0 SHANE VORDERSTASSE SECRETARY/TR 1.00 X X 0 0 0 GRANT WEBSTER DIRECTOR 1.00 X 0 0 0 ALLYSON KREDER BUSINESS DIR 40.00 X 0 0 0 RAY TOWRY EXECUTIVE DI 40.00 X 0 0 0 false false false 926427 682633 1609060 PROGRAM SERVICE FEES 1099117 1099117 RENT AND CATERING INCOME 14052 14052 1113169 6058 6058 13720 13720 378723 59088 319635 MISCELLANEOUS INCOME 38282 38282 38282 3086204 1151451 6058 88192 81737 6063 392 1431687 1331259 93010 7418 16807 15267 1540 145376 127070 18306 131512 123079 7734 699 5000 5000 970 970 33284 28327 4530 427 74366 45290 29076 15716 15716 54102 48485 5617 41640 41640 SUPPLIES 209301 190740 18536 25 FOOD PURCHASES 168243 168243 DUES AND SUBSCRIPTIONS 96176 96176 REPAIRS AND MAINTENANCE 88489 33264 55225 181915 161990 19895 30 2782776 2509253 264532 8991 177190 249580 171460 13039 15070 2080846 1229935 812326 850911 2053145 2489340 2185 1955 5713 3222019 3619895 227739 145288 150000 150000 377739 295288 X 1182216 1342638 1662064 1981969 2844280 3324607 3222019 3619895 X 303428 176899 X false true true false X 756811 1331228 3454643 1272801 1609060 8424543 1368154 1535086 824660 1344436 1491892 6564228 774752 694144 1468896 2899717 3560458 4279303 2617237 3100952 16457667 16457667 9262 1176 12138 21835 6058 50469 9262 1176 12138 21835 6058 50469 136 31897 38282 70315 2909115 3561634 4291441 2670969 3145292 16578451 0.99270 0.99410 0.00000 0.00000 X PART III, LINE 12 70,315 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 362162 362162 1428490 1054513 373977 290194 175422 114772 850911 X 3145292 59088 59088 3086204 3086204 2841864 59088 59088 2782776 2782776 SCHEDULE D, PAGE 3, PART X BOYS & GIRLS CLUBS OF THE GREATER SANTIAM IS A VOLUNTARY HEALTH AND WELFARE ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE CLUB HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER 509(A)(2) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR THE 50% CHARITABLE CONTRIBUTION DEDUCTION FOR INDIVIDUAL DONORS. THE CLUB'S OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE CLUB IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE CLUB PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. GENERALLY, THE CLUB IS SUBJECT TO EXAMINATION BY U.S. FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN. THE CLUB MAY BE SUBJECT TO PENALTIES AND INTEREST BY U.S. FEDERAL AND STATE INCOME TAX AUTHORITIES FOR DELINQUENT TAX RETURNS FOR THE YEARS. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 59,088 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 59,088 AUCTION/OTHER 378723 378723 59088 378723 378723 59088 59088 319635 FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD MEMBERS REVIEW THE DOCUMENTS BEFORE SUBMISSION TO THE APPLICABLE REPORTING AUTHORITIES. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, EACH BOARD MEMBER SIGNS A STATEMENT REGARDING ANY CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 59,088 FUNDRAISING EXPENSES -59,088