2025-11-10T16:20:58-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 911877405 BOYS AND GIRLS CLUB OF THE SANDHILLS INC BOYS 9106920777 160 MEMORIAL PARK CT SOUTHERN PINES NC 28387 REGGIE SMITH CEO 9106920777 2025-11-09 1 1 KATHRINE A WARLICK P02065266 7049985200 2025-11-09 2024 2025-03-06 01:10:19Z REGGIE SMITH 160 MEMORIAL PARK CT SOUTHERN PINES NC 28387 2242250 0 X SANDHILLSBGC.ORG X 1999 NC TO INSPIRE, ENABLE AND EDUCATE YOUTH FROM ALL BACKGROUNDS TO REALIZE THEIR FULL POTENTIAL. 25 25 96 25 0 0 1462139 1982091 153948 83822 122812 162780 -86339 -83744 1652560 2144949 0 0 0 0 1223508 1321662 0 0 143855 1016348 1174387 2239856 2496049 -587296 -351100 5358158 5579139 206355 200517 5151803 5378622 OPERATION OF A BOYS & GIRLS CLUB UNIT AFFILIATED WITH THE BOYS AND GIRLS CLUBS OF AMERICA. 0 0 2003062 0 83822 OPERATION OF A BOYS & GIRLS CLUB LOCATION IN MOORE COUNTY, NORTH CAROLINA WHICH PROVIDES SERVICES TO 974 CHILDREN IN ACCORDANCE WITH ITS EXEMPT PURPOSE AND MISSION. PROGRAMS ASSIST WITH VITAL LIFE DECISIONS, SUCCESS IN SCHOOL, PREPARATION FOR SELF-SUFFICIENCY AND ENRICHMENT PROGRAMS. 2003062 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 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 96 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LEANDA SPEARS 9106920777 160 MEMORIAL PARK CT SOUTHERN PINES NC 28387 MARK SCOTT CHAIR 2.00 X X 0 0 0 TONY PRICE VICE CHAIR 2.00 X X 0 0 0 BRYAN HAWKINS TREASURER 2.00 X X 0 0 0 JEFF GILBERT SECRETARY 2.00 X X 0 0 0 LINDA CARRIER DIRECTOR 1.00 X 0 0 0 SHANNON COX DIRECTOR 1.00 X 0 0 0 JONATHAN DAVIS DIRECTOR 1.00 X 0 0 0 JOHN EARP DIRECTOR 1.00 X 0 0 0 GERMAINE ELKINS DIRECTOR 1.00 X 0 0 0 WHITNEY FOUSHEE DIRECTOR 1.00 X 0 0 0 VINETTE GORDON DIRECTOR 1.00 X 0 0 0 GEORGE GRAHAM DIRECTOR 1.00 X 0 0 0 PAUL WHIT HOWARD DIRECTOR 1.00 X 0 0 0 NANCY KISKA DIRECTOR 1.00 X 0 0 0 PAUL KOCHIS DIRECTOR 1.00 X 0 0 0 MARY LOGAN DIRECTOR 1.00 X 0 0 0 BILL VAN OLINDA DIRECTOR 1.00 X 0 0 0 LOGAN PARSONS DIRECTOR 1.00 X 0 0 0 MOLLY ROHDE DIRECTOR 1.00 X 0 0 0 PATRICIA RUDOVSKY DIRECTOR 1.00 X 0 0 0 LINDA SCHNEITER DIRECTOR 1.00 X 0 0 0 MARK SIPPLE DIRECTOR 1.00 X 0 0 0 GENA SMITH DIRECTOR 1.00 X 0 0 0 ALFREDA STROMAN DIRECTOR 1.00 X 0 0 0 DAVID YORK DIRECTOR 1.00 X 0 0 0 STEVE KASTNER CEO 40.00 X 84229 0 12024 LEANDA SPEARS DIRECTOR OF FINANCE & HR 40.00 X 57930 0 10055 142159 0 22079 0 0 0 0 0 450815 1531276 26643 1982091 PROGRAM FEES 900099 83822 83822 83822 167242 167242 4462 -4462 -4462 -4462 9095 450815 92839 -83744 -83744 2144949 83822 0 79036 153336 57959 64710 30667 990471 829859 121255 39357 80457 67247 9946 3264 97398 75970 15584 5844 20156 10078 10078 17088 8544 8544 789 616 126 47 68730 52999 10080 5651 43970 34297 7035 2638 309073 241077 49452 18544 81411 81411 10778 8407 1724 647 12419 9687 1987 745 226547 176707 36247 13593 67630 52751 10821 4058 PROGRAM FOOD 153848 153848 YOUTH DEVELOPMENT 152700 152700 OTHER EXPENSE 9248 7527 1543 178 2496049 2003062 349132 143855 83828 125721 507174 353348 155954 58250 68020 546482 5864 2589521 1161042 1746356 1428479 2647301 2991351 143661 75508 5358158 5579139 61533 114506 9170 144822 76841 206355 200517 X 5051439 4841549 100364 537073 5151803 5378622 5358158 5579139 -351100 228677 -13722 362964 0 X X 0 1 X 1 0 X 2429709 477705 1582902 1462139 1982091 7934546 2429709 477705 1582902 1462139 1982091 7934546 529848 7404698 97163 53778 62994 122812 167242 503989 4324 26928 31252 8469787 341070 0.87420 0.88380 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 4,324. 2023 AMOUNT: $ 26,928. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2647301 1507 385105 42562 2991351 2228952 26400 394086 2137 2647301 2677269 1501 -449818 2228952 2582547 39062 55660 2677269 2159029 300809 418843 296134 2582547 0.98328 0.01672 0.00000 1 0 2205154 940976 1264178 384367 220066 164301 1428479 LEASE LIABILITIES 76841 76841 X 2487749 228677 21284 249961 2237788 -92839 -92839 2144949 2623894 35006 92839 127845 2496049 0 2496049 PART V, LINE 4: TO SEEK GROWTH OF PRINCIPAL OVER TIME. DISTRIBUTIONS ARE USED FOR PROGRAM EXPENSES. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO INCOME TAXES HAVE BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY GAAP ON ACCOUNTING FOR THE UNCERTAINLY OF INCOME TAXES. MANAGEMENT BELIVES THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ENTITY AS OF DECEMBER 31, 2024. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ORGANIZATION HAD NO UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -92,839. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 92,839. VARIETY SHOW 206971 206971 600 YOUTH OF THE YEAR 2024 100803 99297 1506 1506 3999 4 152136 144547 7589 36215 7200 18320 23089 1910 459910 450815 9095 36215 7200 18320 24595 1910 4599 92839 -83744 X ACUTION ITEMS 39 26643 FMV 0 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION A, LINE 1A THE INCUMBENT OFFICERS OF THE CLUB SERVE ON THE EXECUTIVE COMMITTEE. SUBJECT TO SUCH RESTRICTIONS AND LIMITATIONS AS MAY BE IMPOSED FROM TIME TO TIME BY THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE THE FULL AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CLUB, EXCEPT THAT IT SHALL HAVE NO AUTHORITY AS TO (A) DISTRIBUTIONS, AS DEFINED IN THE NORTH CAROLINA NONPROFIT CORPORATION ACT, (B) THE DISSOLUTION, MERGER OR CONSOLIDATION OF THE CLUB, THE AMENDMENT OF THE ARTICLES OF INCORPORATION OF THE CLUB, OR THE SALE, LEASE OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY OF THE CLUB, (C) THE DESIGNATION OF ANY COMMITTEE OF THE BOARD OF DIRECTORS OR THE FILLING OF VACANCIES IN THE BOARD OF DIRECTORS OR IN ANY SUCH COMMITTEE, (D) THE AMENDMENT OR REPEAL OF THE BYLAWS OR THE ADOPTION OF NEW BYLAWS OR (E) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS SHALL NOT BE SO AMENDABLE OR REPEALABLE. THE EXECUTIVE COMMITTEE SHALL REPORT TO THE BOARD OF DIRECTORS FROM TIME TO TIME WITH RESPECT TO SIGNIFICANT ACTIONS TAKEN BY IT. THE MOST RECENT FORMER CHAIR SHALL BE INVITED TO ALL MEETINGS OF THE EXECUTIVE COMMITTEE AND SHALL SERVE IN AN ADVISORY CAPACITY THERETO; PROVIDED, HOWEVER, THAT THE ROLE OF THE FORMER CHAIR SHALL BE EXCLUSIVELY ADVISORY, AND HE OR SHE SHALL NOT CONSTITUTE A MEMBER OF THE EXECUTIVE COMMITTEE AND THUS SHALL NOT, FOR THE AVOIDANCE OF DOUBT, HAVE ANY VOTE ON ANY MATTER ON WHICH THE EXECUTIVE COMMITTEE TAKES ACTION FORM 990, PART VI, SECTION B, LINE 11B THE CPA PREPARER OF FORM 990 REVIEWS FORM 990 WITH THE EXECUTIVE DIRECTOR OF THE ORGANIZATION FOR APROVAL AND SIGNATURE. FORM 990 IS THEN MADE AVAILABLE TO EACH BOARD MEMBER AT THE NEXT REGULAR BOARD MEETING FOR THEIR REVIEW AND APPROVAL. IF THE NEXT REGULAR BOARD MEETING IS PRIOR TO THE DUE DATE OF FORM 990, THE BOARD REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS MAILING. IF THE NEXT REGULAR BOARD MEETING IS AFTER THE DUE DATE OF FORM 990, FORM 990 IS FILED BY THE DUE DATE AND THE BOARD REVIEWS AND APPROVES FORM 990 AFTER IT IS FILED. IN THIS CASE, IF CHANGES ARE NECESSARY TO FORM 990 AFTER THE BOARD'S REVIEW, AN AMENDED FORM 990 IS PREPARED, REVIEWED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS MUST REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY UPON BECOMING MEMBERS OF THE BOARD. BOARD MEMBERS ARE REMINDED AT BOARD MEETINGS TO ADVISE OF ANY POSSIBLE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 BOYS AND GIRLS CLUBS OF AMERICA USES A SALARY ADMINISTATION PLAN (BASED ON SIZE, BUDGET, COMMUNITY SERVED, AND COST OF LIVING IN THE AREA) FOR LOCAL CLUBS TO SET SALARIES OF ALL POSITIONS WITHIN THE ORGANIZATION. BOYS AND GIRLS CLUBS OF AMERICA HAS UTILIZED OUTSIDE CONSULTING GROUPS TO DEVELOP THESE PLANS FOR LOCAL CLUBS. OUR BOARD HAS ADOPTED THE PLAN FOR CLUBS OUR SIZE, BUDGET AND AREA. ALL DECISIONS OF THE BOARD IN SETTING SALARIES ARE DOCUMENTED IN WRITING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, FINANCIALS INFORMATION, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.