2025-04-02T17:57:29-05:00 2024-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2023-10-01 237060561 BOYS & GIRLS CLUB OF PBC BOYS 5616833287 800 NORTHPOINT PARKWAY 204 WEST PALM BEACH FL 334071946 JULIE A HEDDEN CFO 5616833287 2025-04-02 1 1 WALT MAXWELL P00186333 5617989988 2023 2025-03-06 01:10:19Z JULIE A HEDDEN 800 NORTHPOINT PARKWAY 204 WEST PALM BEACH FL 334071946 33700209 0 X WWW.BGCPBC.ORG X 1969 FL THE CLUB IS A VOLUNTARY ORGANIZATION WHICH PROVIDES EDUCATIONAL, ATHLETIC AND SOCIAL SERVICES TO CHILDREN AND TEENS THROUGHOUT PALM BEACH COUNTY, FLORIDA. 37 37 606 223 0 0 24813723 29257831 256692 168832 -158357 1641 3926187 2588183 28838245 32016487 5365795 0 0 0 12845278 15780993 0 0 1307580 9050639 10671419 27261712 26452412 1576533 5564075 23326517 31529634 10269270 12908312 13057247 18621322 X THE MISSION OF THE BOYS & GIRLS CLUB OF PALM BEACH COUNTY IS TO INSPIRE AND ASSIST ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED THEM MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 0 0 5952502 30290 SPORTS, FITNESS, AND RECREATIONSPORTS, FITNESS, AND RECREATION ACTIVITIES PROMOTE COLLABORATION, TEAMWORK, COMMUNICATION, AND CRITICAL THINKING. ACTIVITIES INCORPORATE WELLNESS AND PROMOTE THE SKILLS, ATTITUDES, KNOWLEDGE, AND BEHAVIORS ESSENTIAL TO AN OVERALL HEALTHY LIFESTYLE. SPORTS AND FITNESS ACTIVITIES, COMMUNITY PARTNER PROGRAMS, AND CONTRACTED SERVICES FOCUS ON HEALTH AND WELLNESS FOR THE MIND, BODY, AND SOUL, AND MAKE CONNECTIONS WITH SPORTS INDUSTRY RELATED CAREER PATHWAYS AND CAREER EXPLORATION. 4689693 62104 ACADEMIC ENRICHMENT PROGRAMSACADEMIC INTERVENTIONSINTERVENTIONS IN MATHEMATICS AND ENGLISH LANGUAGE ARTS (ELA) EMPHASIZE FOUNDATIONAL SKILLS. DELIVERED BY CERTIFIED TEACHERS, THEY AIM TO INCREASE ACADEMIC ACHIEVEMENT AND GRADE-LEVEL MASTERY OF FLORIDA STATE STANDARDS. HOMEWORK HELP & TUTORINGTHIRTY MINUTES OF DAILY HOMEWORK HELP PROVIDES A NATURAL LINK WITH ONE SCHOOL DAY TO THE NEXT. STUDENTS DEVELOP SUBJECT SPECIFIC UNDERSTANDING, LEADING TO INCREASED ACADEMIC ACHIEVEMENT AND SELF-CONFIDENCE. PROJECT-BASED LEARNINGPROJECT DIRECTED KNOWLEDGE AND SKILLS ARE GAINED BY INVESTIGATING AND RESPONDING TO AUTHENTIC, ENGAGING, AND COMPLEX QUESTIONS, PROBLEMS, OR CHALLENGES. MEMBERS PRACTICE AND LEARN SKILLS IN CRITICAL THINKING, COLLABORATION, CREATIVITY, AND COMMUNICATION. 3798911 69861 COLLEGE AND CAREER READINESSCAREER BOUND, BGCPBC'S COLLEGE AND CAREER READINESS PROGRAM, MOTIVATES, ENCOURAGES, AND GUIDES MEMBERS IN MIDDLE AND HIGH SCHOOL ON A PATH TO ON-TIME HIGH SCHOOL GRADUATION, AND PREPARES THEM FOR SUCCESS IN COLLEGE AND THE WORKFORCE. ACTIVITIES AND COMMUNITY PARTNER PROGRAMS ALSO INTRODUCE MEMBERS TO THE VOCATIONAL SKILLS REQUIRED IN HIGH-DEMAND CAREERS THAT INTEREST THEM, WHILE BUILDING COMPETENCIES AND APTITUDES FOR JOB-READINESS AND POST-SECONDARY SUCCESS. 8512184 124613 HEALTHY LIFESTYLES PROGRAMS BGCPBC'S HEALTHY LIFESTYLES PROGRAMS PROMOTE POSITIVE CHOICES IN THE AREAS OF NUTRITION, FITNESS, HYGIENE, AND PERSONAL RELATIONSHIPS, WITH A FOCUS ON PREVENTING RISKY BEHAVIORS AND REDUCING BULLYING BEHAVIORS. HEALTHY LIFESTYLE PROGRAMS INCREASE YOUNG PEOPLE'S CAPACITY TO ENGAGE IN POSITIVE BEHAVIORS THAT NURTURE THEIR WELL-BEING, SET PERSONAL GOALS, AND GROW INTO SELF-SUFFICIENT ADULTS. MENTAL WELLNESS PROGRAMBGCPBC ESTABLISHED A MENTAL WELLNESS DEPARTMENT TO SUPPORT MEMBERS ACQUIRING KNOWLEDGE, ATTITUDES, AND SKILLS TO DEVELOP HEALTHY IDENTITIES, MANAGE EMOTIONS, ACHIEVE GOALS, EXHIBIT EMPATHY, ESTABLISH SUPPORTIVE RELATIONSHIPS, MAKE RESPONSIBLE DECISIONS, AND DEMONSTRATE BEHAVIORS THAT CONTRIBUTE TO ACADEMIC SUCCESS. THE MENTAL WELLNESS DEPARTMENT IS STRUCTURED ACCORDING TO THREE, TIERED COMPONENTS: - SKILL BUILDING - PREVENTION PROGRAMS - INTERVENTION PROGRAMSCHARACTER AND LEADERSHIP DEVELOPMENT: BGCPBC'S CHARACTER AND LEADERSHIP PIPELINE PROVIDES YOUTH WITH A CLEAR FRAMEWORK TO DEVELOP A CONNECTION TO THEIR CLUB AND COMMUNITY, INCREASE THEIR INTERNAL AND EXTERNAL DEVELOPMENTAL ASSETS, AND EVOLVE AS LEADERS. THE PROGRAMS GUIDE YOUTH, AGES 10 TO 18, TO WORK TOGETHER ON PROJECTS THAT CONTRIBUTE TO THE CLUB AND COMMUNITY.YOUTH OF THE YEAR (YOY) IS BOYS & GIRLS CLUBS OF AMERICA'S PREMIER LEADERSHIP PROGRAM, DISTINGUISHING AND CELEBRATING THE EXTRAORDINARY ACHIEVEMENTS OF CLUB MEMBERS WHO EMBODY THE VALUES OF LEADERSHIP, SERVICE, ACADEMIC EXCELLENCE, AND HEALTHY LIFESTYLES. 8512184 124613 22953290 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 88 0 606 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 37 37 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JULIE A HEDDEN 5616833287 800 NORTHPOINT PARKWAY 204 WEST PALM BEACH FL 334071946 X MICHAEL CONNORS CHAIRMAN 2.00 X X 0 0 0 KIM E FONSECA CHAIRMAN ELECT & TREASURER 2.00 X X 0 0 0 REID BOREN VICE CHAIRMAN RESOURCE DEV 2.00 X X 0 0 0 WALLY TURNER PAST CHAIRMAN 1.50 X 0 0 0 ROBERT B DUNKIN II IMMEDIATE PAST CHAIRMAN 1.50 X X 0 0 0 THOMAS M KIRCHHOFF IMMEDIATE PAST CHAIRMAN 1.50 X X 0 0 0 SYLVIA S JAMES SECRETARY 2.00 X X 0 0 0 VERA ALFIERI-SERRANO BOARD MEMBER 1.50 X 0 0 0 ROBERT BERTISCH BOARD MEMBER 1.50 X 0 0 0 BROOKS BISHOP BOARD MEMBER 1.50 X 0 0 0 SCOTT BORES BOARD MEMBER 1.50 X 0 0 0 DOROTHY A BRADSHAW BOARD MEMBER 1.50 X 0 0 0 JACQUELINE B BRECKENRIDGE BOARD MEMBER 1.50 X 0 0 0 JUAN C COCUY BOARD MEMBER 1.50 X 0 0 0 EDITH L DIFRANCESCO BOARD MEMBER 1.50 X 0 0 0 MICHAEL R DONNELL BOARD MEMBER 1.50 X 0 0 0 DAVID S DONTEN BOARD MEMBER 1.50 X 0 0 0 MARGARET DURIEZ BOARD MEMBER 1.50 X 0 0 0 MARY FREITAS BOARD MEMBER 1.50 X 0 0 0 TED GARDNER BOARD MEMBER 1.50 X 0 0 0 JUDITH GIULIANI BOARD MEMBER 1.50 X 0 0 0 BARI L GOLDSTEIN BOARD MEMBER 1.50 X 0 0 0 CHRISTOPHER C HARRIS BOARD MEMBER 1.50 X 0 0 0 JULIE KIME BOARD MEMBER 1.50 X 0 0 0 HENRY WOODWARD MIDDLETON JR BOARD MEMBER 1.50 X 0 0 0 KEVIN L MOFFITT BOARD MEMBER 1.50 X 0 0 0 MICHAEL M MULLIN III BOARD MEMBER 1.50 X 0 0 0 CHRISTINE PITTS BOARD MEMBER 1.50 X 0 0 0 THOMAS C QUICK BOARD MEMBER 1.50 X 0 0 0 EUGENE F REILLY BOARD MEMBER 1.50 X 0 0 0 CHARLES A SCHUMACHER BOARD MEMBER 1.50 X 0 0 0 JOSEPH B SHEAROUSE III BOARD MEMBER 1.50 X 0 0 0 EDDY M TAYLOR BOARD MEMBER 1.50 X 0 0 0 ELIZABETH A TILNEY BOARD MEMBER 1.50 X 0 0 0 LYNNE M WHEAT BOARD MEMBER 1.50 X 0 0 0 KEITH L WILLIAMS BOARD MEMBER 1.50 X 0 0 0 MARGARET A ZEIDMAN BOARD MEMBER 1.50 X 0 0 0 JAENE A MIRANDA PRESIDENT & CEO 40.00 1.00 X 364895 0 7430 JULIE A HEDDEN CFO 40.00 1.00 X 233211 0 8794 KIMBERLY SOVINSKI VICE PRESIDENT 40.00 1.00 X 215104 0 7430 TIMOTHY TRACY VICE PRESIDENT 40.00 1.00 X 167171 0 8794 STEVEN CORNETTE VICE PRESIDENT 40.00 1.00 X 174811 0 7430 ERIN NICOLOSO VICE PRESIDENT 40.00 1.00 X 149920 0 7726 1305112 0 47604 6 0 1 0 0 338262 2169287 1203566 1878382 23668334 3976857 29257831 MEMBER DUES 713940 68661 68661 TRANSPORTATION 713940 47735 47735 FIELD TRIPS 713940 29520 29520 SUMMER PROGRAM 713940 10474 10474 LATE FEES & EXTENDED CARE 713940 6577 6577 5865 5865 168832 1641 1641 4139308 2169287 1666220 2473088 2473088 14561 17502 -2941 -2941 MISCELLANEOUS INCOME 713940 118036 118036 118036 32016487 286868 0 2471788 938427 822156 69444 46827 12860148 11266775 951651 641722 869540 761804 64346 43390 1112878 974992 82353 55533 208138 182350 15402 10386 98859 86610 7316 4933 156851 137417 11607 7827 922861 808518 68292 46051 553558 484973 40963 27622 82693 72448 6119 4126 260182 260182 1008524 883569 74630 50325 816692 715504 60435 40753 FOOD PROGRAM 3209471 2811818 237501 160152 CORE PROGRAMS 1719454 1512883 120402 86169 EQUIPMENT LEASING AND M 433719 379981 32095 21643 UTILITIES 402467 352601 29783 20083 797950 698891 59021 40038 26452412 22953290 2191542 1307580 557070 1221438 51852 78493 57750 2468441 2732492 904592 1051469 37402180 11291249 19164091 26110931 180471 277061 23326517 31529634 1295110 1825679 1096651 3176526 7877509 7841097 0 65010 10269270 12908312 X 10178430 15854399 2878817 2766923 13057247 18621322 23326517 31529634 5564075 0 X X 0 1 X 1 1 1 X 14751790 17731514 15672183 24813723 29257831 102227041 1147853 1200784 1202653 1163284 1100191 5814765 15899643 18932298 16874836 25977007 30358022 108041806 108041806 11506 4177 99 1144 1641 18567 135972 120731 256703 108317076 2138853 0.99750 0.99810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15414154 50000 2831926 2679024 15617056 14768725 300000 1388323 1042894 15414154 8917050 8453041 -2601366 14768725 7635897 662650 1455437 836934 8917050 4893435 2316895 758261 332694 7635897 1.00000 0 1 1 354024 354024 24017975 5607128 18410847 4275068 1094552 3180516 2729219 1328383 1400836 6025894 3261186 2764708 26110931 OPERATING LEASE LIABILITIES 65010 65010 X 33116678 1100191 1100191 32016487 0 32016487 27552603 1100191 1100191 26452412 0 26452412 PART V, LINE 4: THE BOYS AND GIRLS CLUB OF PALM BEACH COUNTY FOUNDATION ESTABLISHED THE ENDOWMENT FUND FOR THE PURPOSE OF SUPPORTING THE BOYS AND GIRLS CLUB OF PALM BEACH COUNTY FOR THE FOLLOWING AREAS: LONG TERM EXPANSION, GROWTH AND CAPITAL NEEDS, AND TO GENERATE INCOME FOR OPERATIONAL SUPPORT AS DETERMINED BY THE FOUNDATION BOARD OF DIRECTORS CONSISTENT WITH DONOR INTENT. PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE PROVISIONS OF THE IRC TO MAINTAIN THEIR EXEMPT STATUS. MANAGEMENT ANALYZES TAX POSITIONS IN JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. BASED ON ITS EVALUATION, MANAGEMENT DID NOT IDENTIFY ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE. INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, IF ANY, ARE INCLUDED IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2024 OR 2023. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2021. GALA 3517188 1368100 2149088 550841 YOUTH OF THE YEAR DINNER 504087 226558 277529 112387 13 2287320 574629 1712691 1002992 6308595 2169287 4139308 1666220 1666220 2473088 X X 0 0 0 0 0 0 0 0 0 JAENE A MIRANDA PRESIDENT & CEO 323601 0 41294 0 0 0 0 0 7430 0 372325 0 0 0 JULIE A HEDDEN CFO 212783 0 20428 0 0 0 0 0 8794 0 242005 0 0 0 KIMBERLY SOVINSKI VICE PRESIDENT 193996 0 21108 0 0 0 0 0 7430 0 222534 0 0 0 STEVEN CORNETTE VICE PRESIDENT 152539 0 22272 0 0 0 0 0 7430 0 182241 0 0 0 TIMOTHY TRACY VICE PRESIDENT 144899 0 22272 0 0 0 0 0 8794 0 175965 0 0 0 ERIN NICOLOSO VICE PRESIDENT 127648 0 22272 0 0 0 0 0 7726 0 157646 0 0 0 X 48730 FAIR MARKET VALUE X 6 7725 FAIR MARKET VALUE X 2906834 FAIR MARKET VALUE X SPORTING GOODS 128 662290 FAIR MARKET VALUE X MISCELLANEOUS 25 133747 FAIR MARKET VALUE X TRAVEL 11 70548 FAIR MARKET VALUE X HOLIDAY TOY DRIVE 18 62333 FAIR MARKET VALUE X RESTAURANTS / FOOD 13 36050 FAIR MARKET VALUE X JEWELRY 2 15140 FAIR MARKET VALUE X ENTERTAINMENT 5 13230 FAIR MARKET VALUE X ADVERTISING, VIDEO 4 9630 FAIR MARKET VALUE X GIFT CARDS 34 6710 FAIR MARKET VALUE X CLUB EQUIPMENT 20 1740 FAIR MARKET VALUE X FURNITURE 5 1249 FAIR MARKET VALUE X MISCELLANEOUS TOYS 1 500 FAIR MARKET VALUE X TICKETS 2 350 FAIR MARKET VALUE X TV & EQUIPMENT 1 51 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS FORM 990 FIRST, THE EXECUTIVE COMMITTEE RATIFIES FORM 990, AND THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOYS & GIRLS CLUBS OF PBC, INC. HAS A CONFLICT OF INTEREST POLICY THAT IS SIGNED BY ALL EMPLOYEES AND BOARD MEMBERS AS PART OF THEIR ORIENTATION PROCEDURES, AND KEEP COPIES IN THEIR FILES. THE FINANCE DEPARTMENT IS RESPONSIBLE FOR MONITORING ALL TRANSACTIONS TO INSURE CONFLICTS DO NOT ARISE. THE ORGANIZATION DOES THIS BY INSURING THREE QUOTES ARE RECEIVED AS IS STATED IN THE POLICY/PROCEDURES MANUAL. THE ORGANIZATION OFFERS TRAINING ON BUSINESS ETHICS AND CONFLICTS OF INTEREST. THE ORGANIZATION ALSO REQUIRES ALL BOARD MEMBERS TO RECUSE THEMSELVES WHEN CONFLICTS OF INTEREST ARE INVOLVED WITH DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF THE BOYS & GIRLS CLUB OF PALM BEACH COUNTY, INC. HAS A COMPREHENSIVE COMPENSATION EVALUATION PLAN. THE PLAN INCLUDES A REVIEW OF A COMPENSATION STUDY PERFORMED BY BOYS & GIRLS CLUBS OF AMERICA AS WELL AS A REVIEW OF SALARIES FOR LIKE POSITIONS AT SIMILAR NOT-FOR-PROFIT ORGANIZATIONS WITHIN OUR LOCAL MARKET. THE RESULTS OF THESE COMPARATIVE STUDIES ARE SHARED WITH THE CLUBS' HUMAN RESOURCES AND LEGAL COMMITTEE. THE CLUBS' EXECUTIVE COMMITTEE ALSO OBTAINS COMPARATIVE COMPENSATION INFORMATION TO SET THE SALARY OF THE CEO. THE FULL BOARD OF DIRECTORS VOTES ON THE ORGANIZATION'S SALARIES AND REVIEWS BENEFITS ANNUALLY DURING THE BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. BOYS & GIRLS CLUB OF PALM BEACH COUNTY FOUNDATION 800 NORTHPOINT PARKWAY WEST PALM BEACH FL 33407 650679193 PROVIDING SUPPORT AND FUNDING TO BOYS AND GIRLS CLUB OF PALM BEACH COUNTY. FL 501(C)(3) 170(B)(1)(A) 0 BOYS & GIRLS CLUB OF PALM BEACH COUNTY LEVERAGE LENDER 800 NORTHPOINT PARKWAY WEST PALM BEACH FL 33407 833596260 PROVIDING SUPPORT AND FUNDING TO BOYS AND GIRLS CLUB OF PALM BEACH COUNTY. FL 501(C)(3) 170(B)(1)(A) 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION C 1203566 CASH VALUE BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION M BOYS & GIRLS CLUBS OF PALM BEACH COUNTY FOUNDATION N BOYS & GIRLS CLUBS OF PALM BEACH COUNTY LEVERAGE LENDER INC N