2025-10-15T18:18:07-05:00 2024-12-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2024-01-01 911983357 Boys & Girls Club of Spokane County BOYS 5094890741 544 E Providence Spokane WA 99207 Ben Haberman Board Treasurer 5094890741 2025-10-15 1 1 Kimberly C Nelson CPA P01887713 2083447150 2025-10-13 2024 2025-03-06 01:10:19Z Kathy Payne 544 E Providence Spokane WA 99207 7161790 0 X www.bgcspokane.org X 1999 WA To help remove barriers and provide programs designed to guide youth toward lifelong success. 19 19 101 130 0 0 1279040 6552968 483307 471581 13199 11185 -35087 -860 1740459 7034874 0 0 0 0 1304877 1304584 0 0 170492 637137 778227 1942014 2082811 -201555 4952063 2218026 7716448 113931 700498 2104095 7015950 To empower all young people, especially those who need us most, to reach their full potential through opportunities to realize academic success, good character and citizenship, and healthy lifestyles. 0 0 706654 188633 Academic Support: Targeted programs and services specifically focused on successful grade progression and academics resulting in high school completion. 100% of high school members were introduced to post-secondary pathways to assist with post high school planning and 81% reported their plans to continue on to college after high school. 99% of club members progressed to subsequent grade levels in 2024. Boys & Girls clubs academic support programs and services were expanded through one club becoming Washington State Licensed Childcare to offer these programs at an affordable rate for families eligible through Washington State Working Connections Child Care. 618323 165053 Social Emotional Health: 100% of club members received additional social emotional and mental health resources at all four clubs. 92% of club members reported a strong adult connection within the clubs. 441659 117895 Promotion of Healthy Lifestyles through Nutrition: Free meals and snacks are provided to club members. Food selection complies with the USDA Nutrition Standards consisting of a whole grain, fruit/vegetable, protein and milk. Approximately 70,500 meals and snacks were provided to club members. 1766636 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 101 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 0 0 X Joyanne Lincks 5094890741 544 E Providence Spokane WA 99207 Kathy Payne President 1.00 X X 0 0 0 Aaron Reilly Vice President 1.00 X X 0 0 0 Kammi Smith Vice President 1.00 X X 0 0 0 Marty Barth Vice President 1.00 X X 0 0 0 Ben Haberman Treasurer 1.00 X X 0 0 0 Christine Schultz Secretary 1.00 X X 0 0 0 Ken Pickens Past President (Until Apr) 1.00 X 0 0 0 Elliot Tenner Past President 1.00 X 0 0 0 Kjerstin Bell Board Member (Until Feb) 1.00 X 0 0 0 Zach Bull Board Member 1.00 X 0 0 0 Mike Hamilton Board Member 1.00 X 0 0 0 Jay Kirkpatrick Board Member 1.00 X 0 0 0 Amy Kropf Board Member 1.00 X 0 0 0 Stacie Maier Board Member (Until Jan) 1.00 X 0 0 0 Kevin O'Connell Board Member 1.00 X 0 0 0 Mark Peterson Board Member 1.00 X 0 0 0 Jesse Todd Board Member 1.00 X 0 0 0 Kristin Vanos Board Member (Until Feb) 1.00 X 0 0 0 C Shawn Dobbs Board Member (Until Aug) 1.00 X 0 0 0 Tim Hillstrom Board Member (Until Jan) 1.00 X 0 0 0 Garret Campbell Board Member (From May) 1.00 X 0 0 0 Scott Kinney Board Member (From Feb) 1.00 X 0 0 0 Conner Johnson Board Member (From Jan) 1.00 X 0 0 0 Sarah Wong Board Member (From Mar) 1.00 X 0 0 0 Daniel Anderson Board Member 1.00 X 0 0 0 Wendy Drum Chief Executive Officer 40.00 X 122008 0 12695 122008 0 12695 1 0 0 0 0 371335 224300 5957333 4984996 6552968 Summer Programs 624110 283964 283964 School Year Programs 624110 183266 183266 4351 4351 471581 16462 16462 29891 0 29891 29891 29891 5277 10554 -5277 -5277 -5277 85611 371335 116362 -30751 -30751 7034874 471581 0 10325 135604 67802 33901 33901 997696 846506 57645 93545 26884 21709 1772 3403 46610 35705 4230 6675 97790 72100 10557 15133 22775 20463 1541 771 25542 23168 1583 791 9032 4480 2276 2276 39672 29926 5357 4389 137455 129483 3916 4056 16909 6103 10315 491 10237 5903 4217 117 132013 132013 60029 54990 4651 388 Nutrition 181314 181314 Supplies 114427 112793 1634 0 Dues and Subscriptions 26035 20096 2083 3856 2787 2082 5 700 2082811 1766636 145683 170492 42185 15452 1274033 1507548 265250 129249 51148 53308 21404 29235 6550691 981752 216774 5568939 347232 412717 2218026 7716448 94078 130562 6000 6000 0 555242 13853 8694 113931 700498 X 1141288 5754011 962807 1261939 2104095 7015950 2218026 7716448 X 4952063 -40208 X 0 1 X 1 0 X 1517566 1459918 2418803 1279040 6552968 13228295 16500 22500 22500 22500 18600 102600 1534066 1482418 2441303 1301540 6571568 13330895 4731416 8599479 1427 417 2289 13199 46353 63685 17824 182514 200338 13594918 2023452 0.63260 0.91370 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous - 2021 Amount: $ 17,824. Employee Retention Credit - 2022 Amount: $ 182,514. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 315636 25000 40519 7140 1787 372228 249860 20000 45776 315636 0.16572 0.83428 0.00000 1 0 565324 565324 5196721 237725 4958996 571884 545717 26167 64673 48914 15759 152089 149396 2693 5568939 Operating Lease Right of Use Asset 4169 Beneficial Interests in Assets Held by Community Foundation 372228 Funds Held by Trustee 36320 412717 Operating Lease Liability 8694 8694 X 7085066 18600 31592 50192 7034874 0 7034874 2101411 18600 18600 2082811 0 2082811 Part V, Line 4: The Organization established an endowment fund at Innovia Foundation and named itself beneficiary. The fund is held and invested by Innovia for the Organization's benefit and is reported at fair value in the statements of financial position, with distributions and changes in fair value recognized in the statements of activities. Part V, Line 1a: During 2023, the Organization restated its previously issued financial statements to appropriately reflect endowment funds of $249,860 held by the Innovia Foundation for the year ended December 31, 2022. This amount is reflected in Part V, Line 1a as the beginning of year endowment balance for the year ended December 31, 2023. Part X, Line 2: Management believes that the Organization has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Change in Value of Beneficial Interest in Assets Held by Others 31,592. Annual Auction 271458 226167 45291 22105 28292 21319 Live Mas Golf Tournament 185488 145168 40320 250 6298 19440 12924 5734 456946 371335 85611 250 6298 41545 41216 27053 116362 -30751 X 1 4984996 Fair Value 0 0 0 0 Part I, Column (b): The Organization is reporting the number of items contributed in Part I, Column (b). Form 990, Part VI, Section A, line 8b There is no committee with broad authority to act on behalf of the board. Form 990, Part VI, Section B, line 11b The organization's Treasurer, Chief Executive Officer, Business Operations Manager and Finance Committee will review the completed Form 990 (prepared by independent accountants) prior to submission. Form 990, Part VI, Section B, line 12c Matters are monitored and discussed when necessary, during Executive Committee and board meetings. No director shall cast a vote, nor take part in final deliberation, in any matter in which the director, family members or related organizations have a personal interest that competes or interferes with the interest of the organization. The board minutes will reflect disclosure of any conflict and steps taken. Form 990, Part VI, Section B, line 15a Wage, salary and benefit administration analysis, assistance and processes are provided via the organization's affiliation with Boys & Girls Clubs of America. Final decisions regarding compensation adjustments for the CEO are approved by the Board and documented in board minutes. Form 990, Part VI, Section C, line 19 Paper copies of the governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Change in Value of Beneficial Interest in Assets Held by Others 31,592. Prior Year Restatement of Deferred Revenue -71,800.