2025-03-14T15:36:05-04:00 2024-06-30 BDO USA 450 S Orange Ave Suite 550 Orlando FL 32801 990 2023-07-01 831583136 BOYS & GIRLS CLUBS OF CENTRAL FLORIDA FOUNDATION INC % JAMIE MERRILL BOYS 4078416855 101 E COLONIAL DR ORLANDO FL 32801 JAMIE MERRILL PRESIDENT/CEO 4078416930 2025-03-13 true true Jacob Cook P01240455 4078416930 2025-03-13 2023 2025-03-06 01:10:19Z JAMIE MERRILL 101 E COLONIAL DR ORLANDO FL 32801 25602705 false X WWW.BGCCF.ORG X 2018 FL TO RESERVE CAPITAL FOR THE PURPOSE OF INCOME GENERATION TO SUPPORT THE BOYS & GIRLS CLUBS OF CENTRAL FLORIDA INC. 6 6 0 6 0 0 100690 100660 0 0 859912 1110522 30667 31200 991269 1242382 0 1024750 0 0 0 0 0 0 0 537964 408602 537964 1433352 453305 -190970 65921963 68044504 24114 304665 65897849 67739839 TO RESERVE CAPITAL FOR THE PURPOSE OF INCOME GENERATION TO SUPPORT THE BOYS & GIRLS CLUBS OF CENTRAL FLORIDA, INC. false false 1037125 1024750 0 TO RESERVE CAPITAL FOR THE PURPOSE OF INCOME GENERATION TO SUPPORT THE BOYS & GIRLS CLUBS OF CENTRAL FLORIDA, INC. 1037125 true true false false false false false false false true true false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false true true false false false true 0 0 0 false false false false false true true false false false false false false X 6 6 false false false false false true true true false false false true true true true true true false false false FL X JAMIE MERRILL 4078416855 101 E COLONIAL DRIVE ORLANDO FL 32801 GARY CAIN PRESIDENT/CEO (THRU 08/23) 1.0 41.0 X 0 288263 37813 SEKSIT NILTUB TREASURER 1.0 41.0 X 0 217838 30611 JAMIE MERRILL PRESIDENT/CEO (AS OF 08/23) 1.0 41.0 X 0 112604 245 LISA MIHELICH CHAIR 1.0 2.0 X X 0 0 0 WES BRUMBACK SECRETARY 1.0 0.0 X X 0 0 0 STEVE L APPEL DIRECTOR 1.0 1.0 X 0 0 0 DENNIS M DONOHUE DIRECTOR 1.0 1.0 X 0 0 0 LES EISERMAN DIRECTOR 1.0 1.0 X 0 0 0 KEVIN HABICHT DIRECTOR 1.0 1.0 X 0 0 0 0 618705 68669 0 false true false 0 100660 100660 0 1085832 1085832 0 0 31200 0 31200 0 31200 31200 24385013 24360323 24690 24690 24690 0 0 0 0 0 0 0 0 0 0 1242382 1141722 1024750 1024750 0 0 0 0 0 0 0 0 0 0 31157 31157 2030 2030 0 0 101197 101197 500 500 0 0 0 0 0 0 0 0 0 0 0 13340 13340 PROPERTY TAX 220257 0 220257 0 MARKETING 27500 0 27500 0 CONTRACT SERVICES 12375 12375 0 0 STATE FILING FEES 142 0 142 0 104 104 1433352 1037125 396227 0 0 0 3057026 1198185 106025 22125 0 0 0 0 0 0 1500000 0 0 0 10227 3758 34260000 34260000 34260000 26988685 32560436 0 0 0 0 0 0 0 0 65921963 68044504 24114 4665 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300000 24114 304665 X 65424109 67266099 473740 473740 65897849 67739839 65921963 68044504 X -190970 2032960 X false true X true false X 133250 107889 296946 100690 100660 739435 0 0 133250 107889 296946 100690 100660 739435 83489 655946 399485 418348 510870 985671 1117032 3431406 0 0 4170841 0.15727 0.16640 X SCHEDULE A, PART II, SECTION C, LINE 17A: THIS STATEMENT IS ATTACHED IN ACCORDANCE WITH THE INSTRUCTIONS FOR SCHEDULE A (FORM 990) REGARDING AN ORGANIZATION THAT BELIEVES IT IS PUBLICLY SUPPORTED ACCORDING TO APPLICABLE REGULATIONS. TREAS. REG. SEC. 1.170A-9(F)(3) PROVIDES THAT AN ORGANIZATION MAY BE TREATED AS "PUBLICLY SUPPORTED" UNDER THE FACTS AND CIRCUMSTANCES TEST EVENT IF IT FAILS TO MEET THE 33 1/3 PERCENT MECHANICAL TEST. UNDER THE FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION WILL BE TREATED AS PUBLICLY SUPPORTED IF IT NORMALLY RECEIVED A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES, AND MEETS CERTAIN OTHER REQUIREMENTS. THE PERTINENT FACTORS SET FORTH IN THE REGULATIONS ARE DISCUSSED BELOW: I) ATTRACTION OF PUBLIC SUPPORT: THE BOYS & GIRLS CLUB OF CENTRAL FLORIDA FOUNDATION INC (BGCCFF) WAS ORGANIZED IN 2018 AND IS TAX-EXEMPT UNDER IRC SEC. 501(C)(3). BGCCFF RECEIVES SUPPORT FROM VARIOUS ENTITIES AND INDIVIDUALS THAT ARE INTERESTED IN SUPPORTING THE INCOME GENERATION TO SUPPORT THE BOYS & GIRLS CLUBS OF CENTRAL FLORIDA, INC. CURRENTLY, BGCCFF HAS A PROGRAM TO SOLICIT DONATIONS FROM THE PUBLIC ON A CONTINUOUS BASIS THROUGH THEIR WEBSITE AND VARIOUS OUTREACH PROGRAMS. II) PERCENTAGE OF PUBLIC SUPPORT UNDER THE REGULATIONS, THE HIGHER THE PERCENTAGE OF SUPPORT ABOVE THE 10% REQUIREMENT FROM PUBLIC SOURCES, THE LESSER WILL BE THE BURDEN OF ESTABLISHING THE PUBLICLY SUPPORTED NATURE OF THE ORGANIZATION THROUGH OTHER FACTORS. THE PERCENTAGE OF SUPPORT RECEIVED FROM THE GENERAL PUBLIC FOR THE YEAR ENDED JUNE 30, 2024, IS 15.73%. III) SOURCES OF SUPPORT BGCCFF EXCEEDS THE 10% MINIMUM THRESHOLD BY DERIVING SUPPORT FROM UNRELATED CORPORATE CONTRIBUTIONS AS WELL AS CONTRIBUTIONS FROM INDIVIDUALS THROUGH THEIR TRUSTS, RATHER THAN RECEIVING ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY OR ORGANIZATION. BGCCFF'S ACTIVITIES APPEAL TO A BROAD CROSS-SECTION OF PERSONS WHO ARE INTERESTED IN INSPIRING AND ENABLING ALL YOUNG PEOPLE, ESPECIALLY THOSE FROM DISADVANTAGED CIRCUMSTANCES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. IV) REPRESENTATIVE GOVERNING BODY BGCCFF'S GOVERNING BODY INCLUDES SIX INDIVIDUALS, ALL INDEPENDENT FROM ONE ANOTHER AND REPRESENT THE BROAD INTERESTS OF THE PUBLIC. REPRESENTING MULTIPLE DISCIPLINES, SYSTEMS AND STAKEHOLDERS THAT MAKEUP THE CENTRAL FLORIDA COMMUNITY, BGCCFF BRINGS TOGETHER A TEAM OF THOUGHT LEADERS AND DOERS WITH UNIQUE PERSPECTIVES AND EXPERTISE TO GENERATE SUPPORT FOR THE BOYS & GIRLS CLUB OF CENTRAL FLORIDA, INC. THROUGH BGCCFF. V) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES BGCCFF PROVIDES VALUABLE SUPPORT TO THE BOYS & GIRLS CLUBS OF CENTRAL FLORIDA, INC. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66161662 100660 2828620 1024750 275592 67790600 63851879 274594 2138877 103688 66161662 19454262 48019289 -2850672 771000 63851879 16155757 107764 3768991 578250 19454262 14833245 1596041 176471 450000 16155757 0.96000 0.02000 0.02000 false false 34260000 0 34260000 0 0 34260000 0 NON-REFUNDABLE DEPOSIT 300000 300000 X SCHEDULE D, PART V, LINE 4: SUPPORT BGCCF OPERATIONS SCHEDULE D, PART X, LINE 2: THE ORGANIZATION IDENTIFIES AND EVALUATES UNCERTAIN TAX POSITIONS, IF ANY, AND RECOGNIZES THE IMPACT OF UNCERTAIN TAX POSITIONS FOR WHICH THERE IS A LESS THAN MORE-LIKELY-THAN-NOT PROBABILITY OF THE POSITION BEING UPHELD WHEN REVIEWED BY THE RELEVANT TAXING AUTHORITY. SUCH POSITIONS ARE DEEMED TO BE UNRECOGNIZED TAX BENEFITS AND A CORRESPONDING LIABILITY IS ESTABLISHED ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. THE ORGANIZATION HAS NOT RECOGNIZED A LIABILITY FOR UNCERTAIN TAX POSITIONS. IF THERE WERE AN UNRECOGNIZED TAX BENEFIT, THE ORGANIZATION WOULD RECOGNIZE INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THE ORGANIZATION'S TAX YEARS CURRENTLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY REMAIN OPEN FOR THREE YEARS FROM THE DATE OF FILING. true BOYS & GIRLS CLUBS OF CENTRAL FLORIDA INC 101 E COLONIAL DRIVE ORLANDO FL 32801 590951887 501(c)(3) 1024750 SUPPORT OPERATIONS 1 0 Schedule I, Part I, Line 2: BGCCF can request a distribution from the Foundation up to 5% of corpus per Spending Policy. BGCCF Staff prepares and presents the distribution request to the Foundation Board and, once granted, the distribution is added to the BGCCF's operating budget. The distribution is drawn on a quarterly basis. Every draw requires the BGCCF Chair approval. false false false false false false false false false GARY CAIN PRESIDENT/CEO (THRU 08/23) 0 234717 0 50000 0 3546 0 30165 0 7648 0 326076 0 0 SEKSIT NILTUB TREASURER 0 192538 0 25000 0 300 0 22583 0 8028 0 248449 0 0 SCHEDULE J, PART I, LINE 3A: BOYS & GIRLS CLUBS OF CENTRAL FLORIDA, INC., A RELATED ORGANIZATION OF BOYS & GIRLS CLUBS OF CENTRAL FLORIDA FOUNDATION INC, USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE ORGANIZATION'S CEO: - COMPENSATION COMMITTEE - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINES 7A & 7B: THE PERSONS HOLDING THE FOLLOWING POSITIONS FOR THE BOYS & GIRLS CLUBS OF CENTRAL FLORIDA, INC. (BGCCF) SHALL SERVE EX-OFFICIO AS DIRECTORS OF THE FOUNDATION FOR SO LONG AS SUCH PERSON HOLDS THE POSITION WITH BGCCF: (I) THE CHIEF EXECUTIVE OFFICER OF BGCCF; AND (II) THE BOARD CHAIR OF BGCCF. BGCCF SHALL APPOINT A DIRECTOR TO FILL EITHER OF THE FOREGOING EX-OFFICIO POSITIONS IN THE EVENT THAT THE EX-OFFICIO DIRECTOR IS UNABLE TO SERVE. BGCCF SHALL APPOINT THREE (3) DIRECTORS OF THE FOUNDATION FROM AMONG THE MEMBERS OF THE BOARD OF DIRECTORS OF BGCCF AND UP TO TWO (2) ADDITIONAL DIRECTORS OF THE FOUNDATION WHO NEED NOT BE DIRECTORS OF BGCCF. THE BOARD OF DIRECTORS OF BGCCF MAY AMEND THE FOUNDATION'S BYLAWS AND MUST APPROVE ANY AMENDMENT TO THE FOUNDATION'S ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION HAD NO COMMITTEES DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B: THE ORGANIZATION SENDS A COMPLETE COPY TO THE ENTIRE BOARD FOR REVIEW BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C: THE CFO MONITORS ALL CONTRACTS, NEW & EXISTING, AND IS FAMILIAR WITH THE BUSINESSES OF THE BOARD OF DIRECTORS. THE CFO ALSO REVIEWS THE VENDOR LIST ON AN ANNUAL BASIS TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST WITH BOARD MEMBERS. THE PRESIDENT MAKES THE BOARD AWARE OF TRANSACTIONS BEING CONSIDERED IN ADVANCE TO MAINTAIN TRANSPARENCY. THE CFO REVIEWS ALL 1099 FORMS EACH YEAR AS AN EXTRA CHECK FOR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A: COMPENSATION DETERMINATIONS FOR THE ORGANIZATION'S CEO AND OFFICERS ARE MADE BY A RELATED ORGANIZATION, THE BOYS & GIRLS CLUBS OF CENTRAL FLORIDA, INC. THE VICE PRESIDENT OF THE HUMAN RESOURCES OF BGCCF PROVIDES THE BOARD CHAIR WITH SALARY SURVEYS FROM BOYS & GIRLS CLUBS OF AMERICA ALONG WITH SALARY SURVEYS OF OTHER LOCAL NON PROFITS. THE CHAIR WORKS WITH THE EXECUTIVE COMMITTEE TO MAKE SALARY & BONUS DECISIONS FOR THE PRESIDENT. FORM 990, PART VI, SCHEDULE C, LINE 19: DOCUMENTS ARE AVAILABLE TO THE PUBLIC THROUGH CHARITY NAVIGATOR AND THE STATE OF FLORIDA. 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