2025-11-17T17:28:50-06:00 2024-12-31 113266576 GRASSI ADVISORY GROUP INC 6 OMNI WAY STE 201 CHELMSFORD MA 01824 990 2024-01-01 042104396 BOYS & GIRLS CLUB OF GREATER LOWELL INC BOYS 9784584526 657 MIDDLESEX STREET LOWELL MA 018511410 JOSEPH HUNGLER EXECUTIVE DIRECTOR 9784584526 2025-11-17 1 0 JAYNE A ANDREWS P00514653 9784522500 2025-11-17 2024 2025-03-06 01:10:19Z JOHN SCHWAB 657 MIDDLESEX STREET LOWELL MA 018511410 9139763 0 X WWW.LBGC.ORG X 1906 MA TO INSPIRE AND ENABLE YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 27 27 82 522 0 0 4360317 8265655 0 0 121747 104552 -116999 440859 4365065 8811066 0 0 0 0 2345252 2438935 0 0 694011 1086186 1306572 3431438 3745507 933627 5065559 12278885 16559827 1365678 840477 10913207 15719350 TO INSPIRE AND ENABLE YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 0 0 1807701 AFTER SCHOOL AND FULL-TIME SUMMER PROGRAMS WHOSE PRIMARY FOCUS IS TO HELP ACHIEVE SUCCESS IN THE FOLLOWING IMPACT AREAS: HEALTHY LIFESTYLES, ACADEMIC SUCCESS, AND GOOD CHARACTER AND CITIZENSHIP. PROGRAM AREAS INCLUDE FITNESS, ARTS, TECHNOLOGY, EDUCATION AND A DAILY MEALS PROGRAM. THE ORGANIZATION PROMOTES SUCCESS IN THE IMPACT AREAS THROUGH THE FOLLOWING: HEALTHY LIFESTYLES - NUTRITIOUS MEALS PROGRAM, SPORTS & FITNESS, PREVENTION SERVICES, WELLNESS, AND MENTORING. ACADEMIC SUCCESS - EDUCATIONAL ENRICHMENT, STEAM, ROBOTICS, ARTS AND MUSIC, CAREER AND COLLEGE READINESS. GOOD CHARACTER AND CITIZENSHIP - MENTORING, YOUTH COUNCIL, LEADERSHIP GROUPS, AND COMMUNITY SERVICE. N/A N/A 1807701 1 1 0 0 0 0 0 0 0 1 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 19 0 1 82 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 9784584526 657 MIDDLESEX STREET LOWELL MA 018511410 JOHN SCHWAB BOARD CHAIR 2.00 X X 0 0 0 THOMAS HAMMOND IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 MARTY TIGHE VICE CHAIR 2.00 X X 0 0 0 PAUL DEFRONZO TREASURER 2.00 X X 0 0 0 BRENDA EVANS CLERK 2.00 X X 0 0 0 SANDRA PARKS DIRECTOR 2.00 X 0 0 0 CARRIE MIEKLE DIRECTOR 1.00 X 0 0 0 HENRY OCH DIRECTOR 1.00 X 0 0 0 SOMONG RATTANAYONG DIRECTOR 1.00 X 0 0 0 MOIJUE KAIKAI DIRECTOR 1.00 X 0 0 0 ARLENE RODRIGUEZ PHD DIRECTOR 1.00 X 0 0 0 CHERYL POPP DIRECTOR 1.00 X 0 0 0 ZOE DZINEKU DIRECTOR 1.00 X 0 0 0 SHAMIM A DAHOD MD DIRECTOR 1.00 X 0 0 0 SOKHOM CHUN DIRECTOR 1.00 X 0 0 0 EMILY BYRNE DIRECTOR 1.00 X 0 0 0 BRIAN CHAPMAN TRUSTEE CHAIR 1.00 X 0 0 0 SUSAN DUFRESNE TRUSTEE 1.00 X 0 0 0 JUSTINE DEFRONZO TRUSTEE 1.00 X 0 0 0 RAYMOND HAMEL TRUSTEE 1.00 X 0 0 0 J MATTHEW COGGINS TRUSTEE 1.00 X 0 0 0 ANDREW ZAROULIS TRUSTEE 1.00 X 0 0 0 GEORGE BEHRAKIS TRUSTEE 1.00 X 0 0 0 DR MARK GILCHRIST TRUSTEE 1.00 X 0 0 0 KEVIN COUGHLIN TRUSTEE 1.00 X 0 0 0 MICHAEL REILLY TRUSTEE 1.00 X 0 0 0 JOSEPH C HUNGLER EXECUTIVE DIRECTOR 40.00 X 135966 0 8291 JUANCARLOS RIVERA DIRECTOR OF OPERATIO 40.00 X 127730 0 10501 CAROLINE HOWARD DIRECTOR OF FINANCE & HR 40.00 X 109444 0 2367 373140 0 21159 3 0 0 0 DEIDRE BEAUPRE 20 RED OAK ST PAXTON MA 01612 GRANT WRITER 108004 1 33300 499643 1920380 5812332 325638 8265655 95422 95422 337827 328697 9130 9130 9130 440859 58784 0 440859 440859 8811066 0 0 545411 X 135966 13597 13597 108772 1923449 1317381 207389 398679 64991 22915 23629 18447 116430 69628 14010 32792 198099 104067 94032 30252 30252 267166 28541 238625 63513 63513 203322 280 203042 3139 3139 30213 30213 158461 158461 70524 70524 PROGRAM EXPENSES 231838 231838 IN-KIND DONATIONS 120336 36243 84093 MISC EXPENSES 86966 2275 36602 48089 TELEPHONE 22459 22459 18383 17179 1204 3745507 1807701 1243795 694011 668814 267949 52622 55003 3671121 2869218 13285 24190 21746 3513447 2674744 997163 838703 3643183 1954068 16548 16548 4007147 9721404 12278885 16559827 1270353 551766 95325 88461 200000 0 250 1365678 840477 X 4984524 9790667 5928683 5928683 10913207 15719350 12278885 16559827 5065559 -259416 0 X 0 1 X 1 0 X 4009430 5637440 3829337 4360317 8333568 26170092 488 3800 318 10100 14706 4009918 5641240 3829655 4370417 8333568 26184798 0 0 0 26184798 16862 12597 38030 102868 95423 265780 10844 10844 27706 12597 38030 102868 95423 276624 4037624 5653837 3867685 4473285 8428991 26461422 0.98950 1.00000 0.01050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1809617 210306 54808 11965115 1711297 58578 258088 218346 1809617 2000722 74021 -366753 3307 1711297 1867790 28500 111198 -6766 2000722 1769808 106085 -8103 1867790 0.20000 0.80000 0 0 133018 133018 2617893 2149737 468156 562386 465198 97188 200150 59809 140341 838703 CONSTRUCTION IN PROGRESS 9721404 9721404 INTRAFUND DUE TO/FROM 250 250 X 9231481 131200 289215 420415 8811066 0 8811066 4034722 289215 289215 3745507 0 3745507 PART V, LINE 4: TO SUPPORT OPERATIONS AND ARTS PROGRAMS PART X, LINE 2: THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION AS DEFINED BY SECTION 590(A) OF THE IRC. THEREFORE, IT IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT FOR TAX ON UNRELATED BUSINESS INCOME, IF ANY. MANAGEMENT HAS DETERMINED THAT SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT ENTITY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHORITIES FOR PERIOD PRIOR TO 2020. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS TAX-EXEMPT NOT-FOR-PROFIT ENTITIES. HOLIDAY AUCTION 489989 58784 431205 0 0 0 0 YOUTH OF THE YEAR 9654 9654 0 0 499643 58784 440859 440859 X IN-KIND GOODS & SERVICES 212 325638 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE MEMBERS OF THE ORGANIZATION REVIEWED THE FORM 990 INDIVIDUALLY AND THEN COLLECTIVELY WITH THE OUTSIDE AUDITOR. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MONITOREDBY THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR. ALL APPLICABLEPARTIES ARE REQUIRED TO ANNUALLY CERTIFY COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVECOMMITTEE OF THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE EXECUTIVEDIRECTOR'S COMPENSATION LEVEL IS BASED ON A THOROUGH PERFORMANCE EVALUATIONAND BY COMPARISON TO OTHER BOYS & GIRLS CLUBS' COMPENSATION LEVELS ASSUPPLIED BY THE NATIONAL BOYS & GIRLS CLUB OFFICE. THE WORK OF THEEXECUTIVE COMMITTEE IS DOCUMENTED IN WRITING.THE EXECUTIVE DIRECTOR RECOMMENDS SALARY LEVELS FOR OTHER EMPLOYEES THATARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE AS PART OF THE ANNUALBUDGET APPROVAL POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE BOYS & GIRLS CLUB OF GREATER LOWELL, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 17,179. MANAGEMENT AND GENERAL EXPENSES 1,204. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,383. FORM 990, PART VI, LINE 11B THE FINANCE COMMITTEE MEMBERS OF THE ORGANIZATION REVIEWED THE FORM 990 INDIVIDUALLY AND THEN COLLECTIVELY WITH THE OUTSIDE AUDITOR. FORM 990, PART VI, LINE 19 THE BOYS & GIRLS CLUB OF GREATER LOWELL, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.