2025-10-07T12:16:09-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2024-01-01 351033735 BOYS & GIRLS CLUBS OF ELKHART COUNTY INC BOYS 5745345933 PO BOX 614 GOSHEN IN 46527 TAMI HICKS PRESIDENT/CEO 5745345933 2025-10-07 1 1 ANDREW SMITH CPA P01518894 3096714500 2025-10-07 2024 2025-03-06 01:10:19Z TAMI HICKS PO BOX 614 GOSHEN IN 46527 9304419 0 X WWW.GREATFUTURES.CLUB X 1955 IN A BOYS & GIRLS CLUB PROVIDES: A SAFE PLACE TO LEARN AND GROW, ONGOING RELATIONSHIPS WITH CARING ADULT PROFESSIONALS, LIFE-ENHANCING AND CHARACTER DEVELOPMENT EXPERIENCES, HOPE, AND OPPORTUNITY. 22 21 284 720 0 0 6059419 7294078 1296841 1451946 280479 233634 -352179 -221915 7284560 8757743 7500 3500 0 0 5224051 6132637 0 0 755130 2813445 3009854 8044996 9145991 -760436 -388248 31139906 31896316 703483 978480 30436423 30917836 TO EMPOWER ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 0 0 7037180 3500 1526182 PROGRAM ACTIVITIES, RECREATIONAL ACTIVITIES, AND AFTER SCHOOL PROGRAM FOR THE CHILDREN OF ELKHART COUNTY. 7037180 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 12 1 1 284 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X TAMI HICKS 5745345933 PO BOX 614 GOSHEN IN 46527 TAMARA L HICKS CEO 40.00 X X 149794 0 12052 DR TONI PAULS BOARD MEMBER 1.00 X 0 0 0 DAWN FISHER CHAIR 1.00 X X 0 0 0 SHAUN MAWHORTER TREASURER 1.00 X X 0 0 0 ADRIAN AGUILAR BOARD MEMBER 1.00 X 0 0 0 JASON BONTRAGER BOARD MEMBER 1.00 X 0 0 0 STEVE FIDLER BOARD MEMBER 1.00 X 0 0 0 THERESA GUNDEN BOARD MEMBER 1.00 X 0 0 0 JOHN LEAVITT BOARD MEMBER 1.00 X 0 0 0 JASON LIPPERT BOARD MEMBER 1.00 X 0 0 0 DAN MORRISON BOARD MEMBER 1.00 X 0 0 0 DAN OAKLEY VICE CHAIR 1.00 X X 0 0 0 TERRY O'ROURKE BOARD MEMBER 1.00 X 0 0 0 JODI SPATARO BOARD MEMBER 1.00 X 0 0 0 DOUG THORNE BOARD MEMBER 1.00 X 0 0 0 RON BARTHOLOMEW BOARD MEMBER 1.00 X 0 0 0 DR SCOT CRONER BOARD MEMBER 1.00 X 0 0 0 ANGIE DALY BOARD MEMBER 1.00 X 0 0 0 RICHARD DELKS BOARD MEMBER 1.00 X 0 0 0 NORM FLORIA BOARD MEMBER 1.00 X 0 0 0 ANDREW MARTIN BOARD MEMBER 1.00 X 0 0 0 JEFF TROXEL BOARD MEMBER 1.00 X 0 0 0 JASON LES CFO 40.00 X 124592 0 23799 MATT FISCHER CAO 40.00 X 118820 0 14431 LAUNA LEFTWICH SENIOR DIRECTOR OF STRATEGIC PARTNERSHIPS 40.00 X 112888 0 13450 506094 0 63732 4 0 1 0 0 10000 3611939 1094878 2577261 970079 7294078 KIDS CARE FEES 624410 1399178 1399178 MEMBERSHIP DUES 624410 52768 52768 1451946 198764 198764 30000 0 30000 30000 30000 59520 22269 2381 37251 -2381 34870 34870 131772 3611939 485139 -353367 -353367 64103 36887 27216 27216 MISCELLANEOUS 900099 74236 74236 74236 8757743 1526182 0 -62517 X 3500 3500 443488 196945 246543 4691372 3606490 796541 288341 69028 57267 10294 1467 549991 417475 89461 43055 378758 268653 71964 38141 34000 34000 2595 2595 78842 64047 12920 1875 94873 94873 25907 22521 3386 56504 50818 3578 2108 461218 451095 6379 3744 69540 56863 12677 40142 7595 32547 621214 611150 6337 3727 122739 110318 7818 4603 SUPPLIES 416160 416160 REPAIRS AND MAINTENANCE 353916 311481 26721 15714 FOOD AND SNACKS 269010 269010 JANITORIAL 106158 102984 1996 1178 257036 209753 37522 9761 9145991 7037180 1353681 755130 3574601 3370909 1193965 627260 77810 196521 115540 135636 20527702 6487085 14404763 14040617 4545184 5065048 7228043 8460325 31139906 31896316 637413 585586 7620 6794 58450 386100 703483 978480 X 29021032 29366209 1415391 1551627 30436423 30917836 31139906 31896316 X -388248 105327 764334 X X 0 1 X 0 0 X 7434766 9256247 6282444 6059419 7294078 36326954 7434766 9256247 6282444 6059419 7294078 36326954 718235 35608719 45442 47853 23797 267860 228764 613716 4657 151308 215658 371623 1156 40046 74236 115438 37427731 5625604 0.95140 0.95580 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 1,156. 2023 AMOUNT: $ 40,046. 2024 AMOUNT: $ 74,236. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 211130 0 1159730 0 0 4744747 624908 656598 153435 19481 5853337 4206505 112639 618736 176499 16634 4744747 4543647 549191 -680022 189916 16395 4206505 3821774 31859 721980 17481 14484 4543648 2826590 463900 677670 135274 11112 3821774 0.89448 0.10552 0.00000 1 0 284302 284302 18531534 5173507 13358027 718448 578319 140129 993418 735259 258159 14040617 BENEFICIAL INTEREST IN FOUNDATION 4653627 REMAINDER INTEREST IN CHARITABLE REMAINDER TRUST 1199710 ROU OPERATING LEASE 2606988 8460325 OPERATING LEASE LIABILITY 386100 386100 X 10146835 105327 1286360 1391687 8755148 2595 2595 8757743 9665422 522026 522026 9143396 2595 2595 9145991 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A STREAM OF FUNDING TO SUPPORT OPERATIONS AND PROGRAMS OF THE ORGANIZATION BY ITS ENDOWMENT WHILE SEEKING TO PRESERVE THE ENDOWMENT ASSETS IN PERPETUITY. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY 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 CONSOLIDATED FINANCIAL 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. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN ASSETS HELD IN TRUST 139,653. CHANGE IN BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 624,681. FUNDRAISING EXPENSES 485,139. GAMING EXPENSES 36,887. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 485,139. GAMING EXPENSES 36,887. BIDS 4 KIDS 2162972 2117472 45500 208471 8818 39170 500 78831 BBQ & BREW 458194 394994 63200 3908 6150 11326 4100 21930 6 1122545 1099473 23072 1000 53312 24611 16212 6800 3743711 3611939 131772 1000 265691 39579 66708 4600 107561 485139 -353367 64103 29600 599 2200 4488 1 0.25000 64103 29600 599 2200 4488 36887 27216 IN 1 0 0 0 1.00000 ANITA SCHROCK 102 W LINCOLN AVE SUITE 240 GOSHEN IN 46527 0 CRISTINA RHEINHEIMER 0 REPORTS INFORMATION TO GAMING COMMISSION X 0 X X 0 0 0 0 0 0 0 0 0 TAMARA L HICKS CEO 149794 0 0 0 0 0 4450 0 7602 0 161846 0 0 0 X 303 FMV X 9517 FMV X 1 125000 FMV X 112 47624 FMV X AUCTION ITEMS 303 738975 AUCTION PRICE X PROGRAM SUPPLIES 88 29972 FMV X OFFICE SUPPLIES 16 15687 FMV X OTHER 4 3001 FMV 0 1 0 PART I, LINE 33: THE MAJORITY OF NONCASH CONTRIBUTIONS THAT ARE NOT RECORDED AS REVENUE ARE ITEMS THAT WOULD NOT NORMALLY BE PURCHASED/USED WITHIN THE ORGANIZATION SUCH AS OBSOLETE EQUIPMENT, USED COLLECTIONS/SUPPLIES OF TOYS AND CRAFTS AND OTHER TRINKETS NOT NORMALLY SUPPLIED BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS MADE AVAILABLE TO EACH DIRECTOR AND OFFICER FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED VIA ANNUAL DISCLOSURE FORMS WHICH ARE COMPLETED BY ALL BOARD MEMBERS BEFORE COMPLETION OF THE FORM 990. ADDITIONALLY, AT EACH BOARD OF DIRECTOR'S MEETING, THE DECLARATION OF CONFLICT OF INTEREST IS ON THE AGENDA. ANY CONFLICTS FOR ANY OF THE BUSINESS ITEMS ON THE AGENDA ARE DECLARED AND THE BOARD MEMBER ABSTAINS FROM COMMENTS OR VOTING FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS MUST APPROVE IN ADVANCE THE AMOUNT OF ALL COMPENSATION FOR THE PRESIDENT/CEO OF THE BOYS & GIRLS CLUBS OF ELKHART COUNTY, INC. BEFORE APPROVING THE COMPENSATION OF THE PRESIDENT/CEO, THE BOARD SHALL DETERMINE THAT THE TOTAL COMPENSATION TO BE PROVIDED BY THE BOYS & GIRLS CLUBS OF ELKHART COUNTY, INC. TO THE PRESIDENT/CEO OR COLLEAGUE IS REASONABLE IN AMOUNT IN LIGHT OF THE POSITION, RESPONSIBILITY AND QUALIFICATIONS OF THE PRESIDENT/CEO OR COLLEAGUE FOR THE POSITION HELD, INCLUDING THE RESULT OF AN EVALUATION OF THE PRESIDENT/CEO PRIOR PERFORMANCE FOR THE BOYS & GIRLS CLUB OF ELKHART COUNTY, INC. IN MAKING THE DETERMINATION, THE BOARD SHALL CONSIDER TOTAL COMPENSATION TO INCLUDE THE SALARY AND THE VALUE OF ALL BENEFITS PROVIDED BY THE BOYS & GIRLS CLUBS OF ELKHART COUNTY, INC. TO THE INDIVIDUAL IN PAYMENT FOR SERVICES. AT THE TIME OF THE DISCUSSION AND DECISION CONCERNING THE INDIVIDUAL'S COMPENSATION, THE INDIVIDUAL SHOULD NOT BE PRESENT IN THE MEETING. THE BOARD SHALL OBTAIN AND CONSIDER APPROPRIATE DATA CONCERNING COMPARABLE COMPENSATION PAID TO SIMILAR PRESIDENT/CEO'S IN LIKE CIRCUMSTANCES. A SIMILAR APPROACH IS TAKEN WITH OTHER KEY EMPLOYEES OF THE ORGANIZATION AS WELL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CORPORATE OFFICE. THE ANNUAL REPORT IS ON THE ORGANIZATIONS WEB SITE FOR REVIEW. DOCUMENTS ARE ALL AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 24E TRAINING AND DEVELOPMENT: PROGRAM SERVICE EXPENSES 68,755. MANAGEMENT AND GENERAL EXPENSES 18,417. FUNDRAISING EXPENSES 9,761. TOTAL EXPENSES 96,933. BANK & CREDIT CARD CHARGES: PROGRAM SERVICE EXPENSES 62,695. MANAGEMENT AND GENERAL EXPENSES 5,422. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,117. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 58,803. MANAGEMENT AND GENERAL EXPENSES 58. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,861. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 18,646. MANAGEMENT AND GENERAL EXPENSES 11,678. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,324. POSTAGE: PROGRAM SERVICE EXPENSES 854. MANAGEMENT AND GENERAL EXPENSES 1,860. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,714. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 87. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 624,681. CHANGE IN ASSETS HELD IN TRUST 139,653. FORM 990, PART XII, LINE 2C: PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE BOYS & GIRLS CLUB FOUNDATION INC 102 W LINCOLN AVE SUITE 240 GOSHEN IN 46516 311156334 OVER-SEE THE PERFORMANCE OF THE BOYS & GIRLS CLUB'S ENDOWMENT IN 501(C)(3) LINE 7 BOYS & GIRLS CLUB OF ELKHART COUNTY INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0