2025-08-14T08:54:38-04:00 2024-12-31 351350297 DAVID CULP & CO LLP 70 HOME ST HUNTINGTON IN 46750 990 2024-01-01 352094506 BOYS & GIRLS CLUB OF HUNTINGTON COUNTY INC BOYS 2603591750 608 EAST STATE STREET HUNTINGTON IN 46750 AARON CAMPBELL TREASURER 2603591750 2025-08-01 true true WILLIAM E MILLER CPA P01220933 2603560640 2025-08-14 2024 2025-03-06 01:10:19Z AARON CAMPBELL 2298 E SADDLE CREEK DRIVE ROANOKE IN 46783 2838454 false X WWW.BGCHUNTINGTON.COM X TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS. 18 18 86 1 0 2076001 2426810 38775 88086 91781 107973 1320043 215585 3526600 2838454 0 0 1216386 1145729 0 23281 844617 973252 2061003 2118981 1465597 719473 9447918 9668871 2512596 2015326 6935322 7653545 TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS. false false 1840424 PROVIDE DAILY PROGRAMS OFFERING ACADEMICS, CHARACTER DEVELOPMENT AND HEALTHY LIFESTYLE CHOICES TO SCHOOL-AGED CHILDREN BEFORE AND AFTER SCHOOL, AND ALL DAY DURING SUMMER AND SCHOOL BREAKS TO APPROXIMATELY 893 MEMBERS. 1840424 true false false false false false false false false false true false false false false true true false false 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 true 0 0 false 86 true false false false false false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false IN X MANDY REBER 2603591750 608 EAST STATE STREET HUNTINGTON IN 46750 ADRIAN HALVERSTADT III PRESIDENT X X 0 0 0 BRITTANIE SCHEIBER VICE PRESIDE X X 0 0 0 CARLA MILLER SECRETARY X X 0 0 0 AARON CAMPBELL TREASURER X X 0 0 0 ADAM DRUMMOND DIRECTOR X 0 0 0 ANDY ELLET DIRECTOR X 0 0 0 CARRIE MILLER DIRECTOR X 0 0 0 CARRIE SHIPBAUGH DIRECTOR X 0 0 0 GREG WILLIAMS DIRECTOR X 0 0 0 JOHN ADAMS DIRECTOR X 0 0 0 LANCE CLARK DIRECTOR X 0 0 0 LAURA HINEN DIRECTOR X 0 0 0 NICOLE JOHNSON DIRECTOR X 0 0 0 J RYAN WALL DIRECTOR X 0 0 0 SONYA FORAKER DIRECTOR X 0 0 0 STACIE MCAFEE DIRECTOR X 0 0 0 TOM MILLS DIRECTOR X 0 0 0 VICKI PEARSON DIRECTOR X 0 0 0 MANDY REBER EXECUTIVE DI 40.00 X 70785 0 0 70785 false false false 1520161 906649 2426810 PROGRAM INCOME 88086 88086 88086 107973 107973 36120 36120 36120 36120 176097 176097 MISCELLANEOUS 3368 3368 3368 2838454 235547 989465 896699 80249 12517 82205 74002 4101 4102 74059 66653 3703 3703 19895 17906 1989 88980 8898 80082 3840 3840 19475 18058 1115 302 134063 120657 13406 19141 17227 1914 DIRECT PROGRAM SUPPLIES 497534 497534 INTEREST EXPENSE 53639 53639 UTILITIES 53306 47975 5331 REPAIRS AND MAINTENANCE 24333 21900 2433 59046 52915 3474 2657 2118981 1840424 255276 23281 4146384 2725627 971233 515632 197083 61341 7127860 1070094 4029383 6057766 103835 308505 9447918 9668871 521239 90329 1991357 1924997 2512596 2015326 X 5552856 6951027 1382466 702518 6935322 7653545 9447918 9668871 719473 -1250 X false true X true true true X 1219023 1840891 2264128 2076001 2426810 9826853 1219023 1840891 2264128 2076001 2426810 9826853 9826853 1445 714 3275 91781 111341 208556 2214 888 3576 1507 8185 10043594 3045202 0.97840 0.98720 X PART II, LINE 10 MISCELLANEOUS 8,185 438491 438491 6177908 826818 5351090 249470 132136 117334 261991 111140 150851 6057766 X 2838454 2838454 2838454 2118981 2118981 2118981 SCHEDULE D, PAGE 3, PART X THE ORGANIZTAION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, AND QUALIFIES FOR THE 50% CHARITABLE CONTRIBUTION DEDUCTION LIMITATION, AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE FIANACIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES ALOS ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2024 AND 2023, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN. CAPITAL CAMPAIG 119612 119612 JUST DESSERTS 28544 28544 2 27941 27941 176097 176097 176097 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED WITH THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE AND PRESENTED TO THE BOARD AFTER APPROVED. A COPY OF FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUESTS ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO DISCLOSE ANY CONFLICT OF INTEREST. CONFLICTS FORWARDED TO THE GOVERNING BODY REVIEWS THE CONFLICT AND PROVIDES GUIDANCE ON HOW A SITUATION WILL BE DEALT WITH. NO INDIVIDUAL WILL TAKE PART IN ANY DECISION OF THE GOVERNING BOARD THAT WOULD INVOLVE A SPECIFIC CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS PERFORMANCE AND GOALS WITH THE EXECUTIVE DIRECTOR. BASIS FOR SALARY IS COMPUTED USING JCCMP AS A GUIDE. FORM 990, PAGE 6, PART VI, LINE 15B OTHER OFFICERS AND DIRECTORS ARE NOT COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FEDERAL FORM 990 ARE AVAILABLE UPON REQUEST.