2025-11-04T02:48:51-00:00 2024-12-31 262515308 RANDY SILHAN CPA CFE PO BOX 1341 WOLFFORTH TX 79382 990 2024-01-01 750990952 BOYS & GIRLS CLUB OF ODESSA BOYS 4323378389 800 East 13th Street ODESSA TX 79761 ANDRA JONES EXECUTIVE DIRECTOR 4323378389 2025-10-30 true true RANDY SILHAN P00107901 4325800204 2025-11-04 X 2024 2025-03-06 01:10:19Z ANDRA JONES 800 East 13th Street ODESSA TX 79761 1753487 false X www.basinkids.org X 1958 TX The following program activities are available education career development, sports, fitness recreation, arts, character leadership development and health life skills. 10 10 0 245 0 1222796 1363094 227389 375700 8946 14693 50289 0 1509420 1753487 0 0 64036 0 13642 1543956 804841 1543956 868877 -34536 884610 3027748 3126262 1112 1822 3026636 3124440 Our mission is to inspire and enable all young people to realize their full potential as productive, responsible, and caring citizens. false false 742510 375700 Registered club club members served totaled 1,136. Average daily attendance totaled 350 during the school year and 331 during the summer. Youth served through community outreach totaled 2,988. Meals and snacks served to youth at no cost totaled 96,762. 742510 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 10 10 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 ODESSA INC 4323378389 800 E 13TH ST ODESSA TX 79761 X ANDRA LANCASTER JONES Executive director 020.00 020.00 X 0 115255 6002 ASHLEY BATES PRESIDENT 002.00 001.00 X X 0 0 0 CASEY DALEY VICE PRESIDENT 002.00 X X 0 0 0 JEFFERSON COX TREASURER 002.00 001.00 X X 0 0 0 SYDNEY GORE SECRETARY 002.00 001.00 X X 0 0 0 BOBBY BLAND DIRECTOR 002.00 X 0 0 0 ASHLEY GONZALEZ DIRECTOR 001.00 001.00 X 0 0 0 JACKIE JOHNSON DIRECTOR 001.00 X 0 0 0 EMMET HEADLEE DIRECTOR 001.00 X 0 0 0 JONATHAN MIERA DIRECTOR 001.00 X 0 0 0 MAKENZIE GRIESS DIRECTOR 001.00 X 0 0 0 115255 6002 1 false false false 88335 1031385 243374 1363094 Youth program registration and activity fees 900099 375700 375700 375700 14693 14693 1753487 375700 14693 0 0 0 0 0 0 0 0 64036 55071 7044 1921 0 0 0 34070 34070 0 0 35262 35262 2338 2338 38275 32917 4210 1148 0 0 56920 48951 6261 1708 0 0 4630 2681 1949 0 9180 9180 143058 123030 15736 4292 74484 64056 8193 2235 Organized sports activities 187728 187728 Club unit supplies 215844 215844 Other dues 3052 3052 0 868877 742510 112725 13642 234630 104727 596724 650785 2250356 1498428 670804 751928 1525590 1618822 3027748 3126262 1112 1822 1112 1822 X 3026636 3124440 3026636 3124440 3027748 3126262 X 884610 123271 -910077 X false true X true false X 1367034 1043616 1492233 1222796 1363094 6488773 1367034 1043616 1492233 1222796 1363094 6488773 6488773 17 8946 14693 23656 6512429 0.99640 0.99760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1525590 123271 30039 1618822 1364764 190259 29433 1525590 1743596 -303520 75312 1364764 1519942 273654 50000 1743596 1453638 120304 54000 1519942 1.00000 true false false 1305883 922284 383599 699159 339544 359615 245314 236600 8714 751928 Financial derivatives and other financial products Closely-held equity interests Federal income taxes 1876758 123271 123271 1753487 1753487 1778954 910077 910077 868877 868877 V 4 The Club established an endowment fund to provide resources for the long-term support of its mission. XII 2d the common law employer as defined under IRC 3401d1, BGC of the Permian Basin BGCPB is the responsible party and legal employer of the Odessa and Midland club employees. Each of the Odessa and Midland 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 Odessa 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. Form 990, Part VI, Section B, Line 11b The 990 is presented along with the annual financial statement audit to the executive director and executive assistant to distribute to the executive committee for review prior to filing. Those persons, combined, possess the skills, knowledge and exerience to oversee and approve financial reporting and tax preparation matters of the Club. 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 mangement 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 the Clubs 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 Odessa Club and affiliated clubs the Midland Club, and BGC of the Permian Basin. Form 990, Part VI, Section C, Line 19 Public documents are available upon request at the Clubs administrative office at 800 East 13th Street, Odessa, Texas 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 Odessa and Midland Clubs 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 Odessa Clubs payroll expenses totaling 910,077 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 18th 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 Clubs of the Permian Basin Inc n No value assigned Boys and Girls Clubs of the Permian Basin Inc o 910077 Payroll journals, registers Boys and Girls Clubs of the Permian Basin Inc c 1031385 Grants specified by donors to Club