2024-05-13T09:42:02-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-07-01 860205254 BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA BIGB 6023934124 1615 E OSBORN PHOENIX AZ 85016 LAURA CAPELLO PRESIDENT & CEO 6023934124 2024-05-10 1 LAURA CAPELLO 999009999 0 JACQUELINE ECKMAN P01300648 6022662248 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAURA CAPELLO 1615 E OSBORN PHOENIX AZ 85016 4839701 0 X WWW.BBBSAZ.ORG X 1955 AZ TO PROVIDE QUALITY MENTORS FOR CHILDREN. 25 25 57 1260 0 0 3539661 4173151 0 0 227809 80932 367038 212732 4134508 4466815 0 0 0 0 2045467 2365164 0 0 509178 933526 1257449 2978993 3622613 1155515 844202 5922793 6891464 1771643 1647266 4151150 5244198 X CREATE AND SUPPORT ONE-TO-ONE MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH. 0 0 2588211 0 3928798 SEE SCHEDULE O 2588211 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 9 0 57 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X GINA TROTTER 6023934124 1615 E OSBORN RD PHOENIX AZ 85016 TERESA M STRUNK CHAIR 2.00 0.00 X X 0 0 0 MIKE SURIANO CPA CHAIR ELECT 2.00 0.00 X X 0 0 0 LEANN RUDOLPH TREASURER 2.00 0.00 X X 0 0 0 NICK BOGGS SECRETARY (LEFT 04/23) 2.00 0.00 X X 0 0 0 CHERYL HYMAN DIRECTOR 2.00 0.00 X 0 0 0 DAVID JACKSON DIRECTOR 2.00 0.00 X 0 0 0 BRYAN LONG DIRECTOR 2.00 0.00 X 0 0 0 TIFFANIE TALLMAN DIRECTOR 2.00 0.00 X 0 0 0 OD HARRIS DIRECTOR 2.00 0.00 X 0 0 0 VASHI WORLEY DIRECTOR 2.00 0.00 X 0 0 0 MATT MANOOGIAN DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL SWISZCZ DIRECTOR 2.00 0.00 X 0 0 0 BRIAN WEMPEN DIRECTOR 2.00 0.00 X 0 0 0 SHANE CARLIN DIRECTOR (LEFT 04/23) 2.00 0.00 X 0 0 0 KARIE MONTAGUE DIRECTOR 2.00 0.00 X 0 0 0 HOWARD NUTE DIRECTOR 2.00 0.00 X 0 0 0 SUMMER OLIVER DIRECTOR (LEFT 08/22) 2.00 0.00 X 0 0 0 MICHAEL SABETTA DIRECTOR 2.00 0.00 X 0 0 0 BRUCE WEBER DIRECTOR 2.00 0.00 X 0 0 0 TRACY DICK DIRECTOR 2.00 0.00 X 0 0 0 JENNY HOLSMAN TETRAULT DIRECTOR 2.00 0.00 X 0 0 0 TODD LEACH DIRECTOR 2.00 0.00 X 0 0 0 CHRIS ROODE DIRECTOR (LEFT 09/22) 2.00 0.00 X 0 0 0 BRIAN WOOD DIRECTOR 2.00 0.00 X 0 0 0 NIKKI AMBERG DIRECTOR 2.00 0.00 X 0 0 0 KEISHA MCKINNOR DIRECTOR 2.00 0.00 X 0 0 0 CHRIS DANG DIRECTOR 2.00 0.00 X 0 0 0 GEOFFREY NAIL DIRECTOR 2.00 0.00 X 0 0 0 KELLY RUUD DIRECTOR 2.00 0.00 X 0 0 0 KYLE WILSON DIRECTOR (LEFT 05/23) 2.00 0.00 X 0 0 0 CAMILLE FRENCH DIRECTOR (LEFT 10/22) 2.00 0.00 X 0 0 0 LAURA CAPELLO PRESIDENT & CEO 32.00 8.00 X 157355 0 4291 GINA TROTTER SR. VP OF OPERATIONS 34.00 6.00 X 76762 0 2025 JESSICA WHITNEY VP OF DEVELOPMENT & MARKET 36.00 4.00 X 80540 0 2317 314657 0 8633 1 0 1 0 0 150000 410758 1756000 803832 1052561 309576 4173151 83295 83295 42600 0 42600 42600 42600 8866 -1956 13185 10822 -13185 -2363 -2363 529377 410758 361657 167720 167720 MISCELLANEOUS REVENUE 900099 2412 2412 2412 4466815 0 0 293664 311487 130144 84673 96670 1725180 1504425 64162 156593 11543 12545 -789 -213 165070 132745 11932 20393 151884 122141 10978 18765 13057 13057 82590 82590 295537 196285 85625 13627 101714 91715 244 9755 128216 23124 85700 19392 39527 362 39160 5 28564 19902 5288 3374 15095 1727 12160 1208 47446 14256 16472 16718 127689 110814 8384 8491 78305 75919 2386 PROGRAM AND EVENTS 219309 71707 3202 144400 PASS-THROUGH EXPENSES 80400 80400 3622613 2588211 525224 509178 1134060 1273904 1473341 334740 202554 344961 164073 16491 9298 29917 2229288 295605 2031207 1933683 875119 2918503 33141 39265 5922793 6891464 570619 478107 1187214 1157933 13810 11226 1771643 1647266 X 3577801 4868151 573349 376047 4151150 5244198 5922793 6891464 844202 20734 228112 0 X 0 1 X 1 0 X 3036562 2577795 4142691 3539661 4173151 17469860 3036562 2577795 4142691 3539661 4173151 17469860 1807369 15662491 45338 12217 17165 35164 125895 235779 9566 8662 35656 2412 56296 17761935 1783995 0.88180 0.86540 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 9,566. 2020 AMOUNT: $ 8,662. 2021 AMOUNT: $ 35,656. 2022 AMOUNT: $ 2,412. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 100000 100000 100000 100000 100000 100000 100000 101425 3 1428 100000 0.00000 1.00000 0.00000 0 0 566400 566400 1297368 79401 1217967 365520 216204 149316 1933683 POOLED INVESTMENTS HELD WITH THE ARIZONA COMMUNITY FOUNDATION 918503 F NONCURRENT CERTIFICATE OF DEPOSIT 2000000 F 2918503 FINANCING LEASE LIABILITY 11226 11226 X 4497860 20734 10311 31045 4466815 0 4466815 3632924 10311 10311 3622613 0 3622613 PART V, LINE 4: THE ENDOWMENT FUNDS WERE HELD BY A RELATED FOUNDATION UNTIL FISCAL 2020 WHEN THESE FUNDS WERE TRANSFERRED TO THE BBBS OF CENTRAL ARIZONA. THE FOUNDATION WAS SUBSEQUENTLY DISSOLVED. THIS ENDOWMENT WAS ESTABLISHED TO SUPPORT THE GENERAL PURPOSES OF BBBS OF CENTRAL ARIZONA. PART X, LINE 2: THE AGENCY IS EXEMPT FROM FEDERAL AND ARIZONA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, THEREFORE, THERE IS NO PROVISION FOR FEDERAL OR STATE CORPORATE INCOME TAXES. IN ADDITION, THE AGENCY HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. MANAGEMENT BELIEVES THAT THE AGENCY HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. GALA 645486 177492 467994 94622 32000 44690 2800 26742 PAUL'S CAR WASH 98508 98508 107349 3 196141 134758 61383 52790 664 940135 410758 529377 147412 32000 44690 2800 134755 361657 167720 X X X 0 0 0 0 0 0 0 1 0 LAURA CAPELLO PRESIDENT & CEO 124855 0 32500 0 0 0 4291 0 0 0 161646 0 0 0 PART I, LINE 7 BONUSES ARE PAID BASED ON DISCRETION OF THE EXECUTIVE COMMITTEE. DEFERRED COMPENSATION TO CEO UPON COMPLETION OF 5 YEAR AGREEMENT ON JULY 1, 2023 TERESA STRUNK BOARD MEMBER 240272 THE AGENCY PURCHASES MEDICAL INSURANCE THROUGH A BOARD MEMBER OWNED COMPANY. 0 X AUCTION ITEMS 215 147412 RETAIL VALUE X EVENT SUPPLIES 62 104134 RETAIL VALUE X EVENT TICKETS 51 52358 RETAIL VALUE X PRIZE MERCHANDISE 8 5672 RETAIL VALUE 0 1 0 FORM 990, PART III, LINE 4A SINCE 1955, BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA (BBBS) HAS PROVIDED A FREE AND UNIQUE SERVICE TO FAMILIES IN MARICOPA COUNTY BY PROVIDING PROFESSIONALLY SUPPORTED, ONE-ON-ONE MENTORING. THE AGENCY'S SERVICE AREA EXPANDED TO GILA COUNTY IN 2001 AND TO PINAL COUNTY IN 2005. BBBS OFFERS THE OPPORTUNITY FOR A CHILD TO DEVELOP A HEALTHY RELATIONSHIP WITH A SCREENED AND TRAINED MENTOR, WHILE ALSO PROVIDING WRAP-AROUND REFERRAL SERVICES TO THEIR FAMILIES. AS A PRIMARY PREVENTION SERVICE, ANY CHILD AGE 6-15 IS ELIGIBLE TO APPLY. A MAJORITY OF THE CHILDREN SERVED ARE FROM SINGLE PARENT, LOW-INCOME FAMILIES. EACH CHILD-MENTOR PAIRING PARTICIPATES IN VARIOUS ACTIVITIES SUCH AS READING, HIKING, CRAFTS, SPORTS, AND ATTENDING SPECIAL AGENCY EVENTS. PROGRAMS FOR YOUTH ARE EITHER COMMUNITY-BASED OR SITE-BASED. IN THE COMMUNITY-BASED PROGRAM, VOLUNTEERS PICK UP THE CHILD AT THEIR HOME AND PARTICIPATE IN FUN ACTIVITIES THROUGHOUT THE COMMUNITY. IN THE SITE-BASED PROGRAM, THE ONE-TO-ONE MENTORING OCCURS IN A GROUP SETTING AT A SPECIFIC LOCATION, EITHER AN ELEMENTARY SCHOOL, AN AFTERSCHOOL PROGRAM, OR A WORKPLACE. RESEARCHERS FOUND THAT AFTER 18 MONTHS OF SPENDING TIME WITH THEIR BIGS, THE LITTLE BROTHERS AND LITTLE SISTERS, COMPARED TO THOSE CHILDREN NOT IN OUR PROGRAM, WERE: 46% - LESS LIKELY TO BEGIN USING ILLEGAL DRUGS, 52% - LESS LIKELY TO SKIP SCHOOL, AND 33% - LESS LIKELY TO HIT SOMEONE. THEY ALSO FOUND THAT THE LITTLES WERE MORE CONFIDENT OF THEIR PERFORMANCE IN SCHOOLWORK AND GETTING ALONG BETTER WITH THEIR FAMILIES. OUR ORGANIZATION IS DEDICATED TO MEETING THE POST-PANDEMIC NEEDS OF OUR YOUTH BY PROVIDING INCREASED WRAP-AROUND SERVICE REFERRALS AND TRAININGS TO PARENTS, YOUTH MENTAL HEALTH AND WELLNESS EDUCATION, AND ACADEMIC SUPPORTS. IN RECENT YEARS THROUGH PARTNERING WITH OTHER YOUTH SERVING ORGANIZATIONS, WE HAVE EXPANDED OUR SERVICE TO SPECIALIZED VULNERABLE POPULATIONS INCLUDING YOUTH EXPERIENCING HOMELESSNESS, YOUTH IN THE LGBTQ+ COMMUNITY, AND YOUTH AFTER HIGH SCHOOL GRADUATION. MENTORSHIP HELPS YOUTH THRIVE IN OUR COMMUNITY, MAKING IT STRONGER FOR ALL. FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR, THE PAST CHAIR, THE CHAIR-ELECT, SECRETARY, TREASURER, AND EACH COMMITTEE CHAIR, PROVIDED THAT SUCH EXECUTIVE COMMITTEE MEMBERS ARE APPROVED BY A MAJORITY OF ALL DIRECTORS THEN IN OFFICE. THE CHAIR SHALL BE THE CHAIR OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWER OF THE BOARD, EXCEPT AS LIMITED IN THIS SECTION OR BY THE ANCA. NOTWITHSTANDING ANY OTHER SECTION OF THESE BYLAWS, THE POWERS OF THE EXECUTIVE COMMITTEE SHALL BE LIMITED TO THOSE MATTERS REQUIRING ACTION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS AND TO MATTERS DELEGATED TO THE COMMITTEE BY THE BOARD. THE EXECUTIVE COMMITTEE SHALL NOT TAKE ANY ACTION CONTRARY TO PREVIOUSLY ESTABLISHED BOARD POLICY. ALL ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 TERESA STRUNK, FORMER BOARD PRESIDENT, IS PART OWNER OF THE BENEFITS INSURANCE COMPANY THAT THE ORGANIZATION HAS UTILIZED FOR THE PAST 10 YEARS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY THE PRESIDENT/CEO AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR EVALUATING POTENTIAL CONFLICTS OF INTEREST SITUATIONS AND FOR MAKING RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING THEIR DISPOSITION. ALL DIRECTORS, MEMBERS, AND EMPLOYEES OF THE AGENCY ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DECLARATION AT THE BEGINNING OF THEIR ASSOCIATION AND ANNUALLY THEREAFTER. IF CONFLICT DOES EXIST, THE INDIVIDUAL(S) MUST ABSTAIN FROM PARTICIPATING IN THE BOARD OF DIRECTORS' DELIBERATIONS AND DECISIONS RELATED TO THE TRANSACTION. THE MINUTES OF THE MEETING INVOLVING ANY SUCH SITUATION SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE PRESIDENT/CEO BASED ON ANALYSIS OF PERFORMANCE AND COMPARABLE COMPENSATION AT OTHER SIMILAR ORGANIZATIONS. HUMAN RESOURCES IS INFORMED OF ANY CHANGES OR BONUSES IN WRITING BY THE BOARD. NOTICES ARE KEPT IN THE EMPLOYEE'S PERSONNEL FILE. THIS PROCESS WAS CONDUCTED FOR THE PRESIDENT/CEO DURING THIS FISCAL YEAR. THE PRESIDENT/CEO DETERMINES THE COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON ANALYSIS OF PERFORMANCE AND COMPARABLE COMPENSATION AT OTHER ORGANIZATIONS; HOWEVER, THE BOARD THEN REVIEWS AND APPROVES ALL SUCH COMPENSATION LEVELS. THIS IS DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. THIS PROCESS WAS CONDUCTED FOR ALL EMPLOYEES DURING THIS FISCAL YEAR. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL MADE AVAILABLE UPON REQUEST. BBBS OF CENTRAL AZ ASSOCIATION 1615 E OSBORN RD PHOENIX AZ 85016 860975009 SUPPORTS THE BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA AZ 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 BBBS OF CENTRAL AZ ASSOCIATION C 1756000 BOD DISCRETION