2025-11-04T02:53:15-00:00 2024-12-31 262515308 RANDY SILHAN CPA CFE PO BOX 1341 WOLFFORTH TX 79382 990 2024-01-01 751214505 BOYS AND GIRLS CLUB OF MIDLAND INC BOYS 4326830050 1321 S Goode Street MIDLAND TX 79701 ANDRA JONES EXECUTIVE DIRECTOR 4326830050 2025-10-29 true true RANDY SILHAN P00107901 4325800204 2025-11-04 X 2024 2025-03-06 01:10:19Z ANDRA JONES 1321 S Goode Street MIDLAND TX 79701 1638081 false X www.basinkids.org X 1966 TX The following program activities are available education career development, sports, fitness recreation, arts, character leadership development and health life skills. 12 12 0 245 0 1088522 1208641 320489 393919 13756 35521 33991 0 1456758 1638081 10000 29066 0 51830 0 11194 1385413 649610 1395413 730506 61345 907575 1511157 1582172 63459 648 1447698 1581524 To inspire and enable all young people to realize their full potential as productive, responsible, and caring citizens. false false 633737 29066 393919 Registered club club members served totaled 898. Average daily attendance totaled 248 during the school year and 276 during the summer. Youth served through community outreach totaled 2,531. Meals served to youth at no cost totaled 40,628. 633737 true true false false false false false false false true true 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 false false false false true false false false true 1 0 0 false false false false false true true false false false false false false X 12 12 false false false false false false false true true false true true false true true true true true true false false TX X X BOYS AND GIRLS CLUB OF MIDLAND INC 4326830050 1321 S GOODE MIDLAND TX 79701 X Andra Lancaster Jones Executive Director 020.00 020.00 X 0 115255 6002 Grant Sirgo President 002.00 001.00 X X 0 0 0 Mark Edgar Vice President 002.00 001.00 X X 0 0 0 Stephen Lowery Treasurer 002.00 001.00 X X 0 0 0 Derek Ware Secretary 002.00 X X 0 0 0 Blake Cauthen Director 001.00 001.00 X 0 0 0 Gary Daley Director 001.00 X 0 0 0 Steve Lindgren Director 001.00 X 0 0 0 Jackson Willingham Director 001.00 X 0 0 0 Melissa Horner Director 001.00 X 0 0 0 Kelley Hall Director 001.00 X 0 0 0 Marnee Lane Director 001.00 X 0 0 0 Brittany Halbert Director 001.00 X 0 0 0 115255 6002 1 false false false 105161 995999 107481 1208641 Youth program registration and activity fees 900099 393919 393919 393919 35521 35521 1638081 393919 35521 29066 29066 0 0 0 0 0 0 0 51830 44575 5700 1555 0 0 0 33077 33077 0 0 21102 21102 2631 2631 22201 19092 2443 666 0 0 57230 49218 6295 1717 0 0 4444 3822 489 133 0 9180 9180 68885 59241 7577 2067 80842 69525 8892 2425 Organized sports activities 194390 194390 Club unit supplies 147582 147582 Other dues 8046 8046 0 730506 633737 85575 11194 257507 111210 611270 810012 24759 24759 2008917 1662796 343581 346121 274040 290070 1511157 1582172 63459 648 63459 648 X 1447698 1581524 1447698 1581524 1511157 1582172 X 907575 21773 -795522 X false true X true false X 1034946 1015880 1536923 1088522 1208641 5884912 1034946 1015880 1536923 1088522 1208641 5884912 5884912 6 54 13756 35521 49337 5934249 0.99170 0.99760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 274040 21773 5743 290070 240571 33469 274040 100691 160000 -20120 240571 88743 15948 4000 100691 84791 6952 3000 88743 1.00000 true false false 1322182 1084480 237702 538015 447883 90132 148720 130433 18287 346121 Financial derivatives and other financial products Closely-held equity interests Federal income taxes 1659854 21773 21773 1638081 1638081 1526028 795522 795522 730506 730506 V 4 The Club established an endowment fund to support operations for its long term mission. XII 2d As the common law employer as defined under IRC 3401d1, BGC of the Permian Basin BGCPB is the responsible party and legal employer of the Midland and Odessa club employees. Each of the Midland and Odessa Clubs bears the burden for their own payroll for all employees, therefore in order to comply with U.S. GAAP they report their own payroll expenses in their audited financial statements but do not report them on their respective IRS Form 990 as they are not the common law employers. Consequently, BGCPB does not report the payroll in their audited financial statements since they do not bear the cost burden. Audit reports follow U.S. GAAP which emphasizes economic substance. Form 990 follows IRS rules which emphasize legal form, therefore BGCPB must report payroll costs on the Statement of Functional Expenses, Part IX in their 990. The Midland Club does not report these costs on their 990 as they are not the legal employer for tax purposes. Schedule D reconciles this difference for the payroll costs. The difference is also be reported on Form 990 Part XI, Line 9 as an Other Change in Net Assets as explained in Schedule O. true Club sponsored youth and education programs 500 29066 Part I Line 2 Club sponsored community programs and events including the art program, Teen Night, Code Ninja, cooking club. Form 990, Part VI, Section B, Line 11b The 990 is presented along with the annual financial statement audit to the executive director, executive assistant to distribute to the executive committee to review prior to filing. The entire board reviews at their next scheduled meeting. Form 990, Part VI, Section B, Line 12c Conflicts of interest are monitored by board officers and executive management during action items taken at board meetings, as well as, by monitoring vendors with whom the Club does business. Vendor business relationships are monitored the organizations internal control policies. Board members must abstain from voting on any potential conflicts of interest. Form 990, Part VI, Section B, Line 15a The executive committee of the Club and the affiliated BGC of the Permian Basin both evaluate the executive director annually which includes a compensation evaluation that is determined in part from a salary survey conducted by a local nonprofit management agency plus the Clubs budget parameters for compensation. The executive director serves in the same capacity with the affiliated clubs BGC of the Permian Basin and the Odessa Club. Form 990, Part VI, Section B, Line 19 Public documents are available upon request at the Clubs administrative office at 800 East 13th St. Odessa, Tx 79761. The 990 is also published on guidestar.org. Form 990, Part VII, Section A, Line 1 The executive directors compensation is the total cumulative compensation for all three related organizations, the Midland Club, the Odessa Club, and the BGC of the Permian Basin. The Midland and Odessa Club each bear the personnel costs for their respective staff. All are legal employees of the BGC Permian Basin for IRS tax reporting purposes. Total compensation is reported on the BGC Permian Basin form 990. Schedule O and Schedule D explain the differences between the audited financial statements and the IRS Form 990 pertaining to payroll costs. Form 990, Part XI, Line 9 In 2023, the Boys and Girls Club of the Permian Basin BGCPB engaged the services of a third-party professional employer organization PEO to provide a broad umbrella of services including payroll management, human resources, and employee benefit administration. IRS guidance on common law employers confirms that the entity with control over wage payments is the employer for tax purposes. As the common law employer, BGCPB is the responsible party. Each of the Midland and Odessa Clubs bears their own payroll cost burden for all staff, therefore in order to comply with U.S. GAAP, they report their own payroll expenses in their audited financial statements. and BGCPB does not report the payroll in their audited financial statements. As the responsible party and legal employer, BGCPB must report the payroll expenses on IRS Form 990 to be compliant with IRS regulations. Schedule D of Form 990 reconciles this difference for the Midland Clubs payroll expenses totaling 795,522 and Part XI Line 9 Other Change in Net Assets reconciles that same amount for difference on the balance sheet between U.S. GAAP and IRS reporting rules. Boys and Girls Club of the Permian Basin Inc 800 E 13th Street Odessa TX 79761 461749237 Youth programs TX 501c3 7 N/A false false false true false false false false false false false false false false true true false false false false Boys and Girls Club of the Permian Basin Inc n No value assigned Boys and Girls Club of the Permian Basin Inc o 795522 Payroll journals, registers Boys and Girls Club of the Permian Basin Inc c 995999 Grants specified by donors to Club