2024-05-15T10:16:03-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2022-07-01 860975009 BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA ASSOCIATION BIGB 6023934124 1615 E OSBORN PHOENIX AZ 85016 LAURA CAPELLO PRESIDENT & CEO 6023934124 2024-05-10 1 LAURA CAPELLO 999009999 1 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 5148280 0 X WWW.DONATEAZ.ORG X 2000 AZ TO SUPPORT THE BIG BROTHERS BIG SISTERS OF CENTRAL AZ. 6 6 12 8 0 0 2901411 2574140 0 0 6567 0 0 0 2907978 2574140 0 0 0 0 594800 672500 0 0 59056 1579265 2762351 2174065 3434851 733913 -860711 1894774 1502994 239792 548262 1654982 954732 TO SUPPORT THE BIG BROTHERS BIG SISTERS OF CENTRAL AZ. 0 0 3283518 0 2574135 BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA ASSOCIATION OPERATES A DONATION CENTER. CLOTHING AND OTHER HOUSEHOLD ITEMS ARE SOLICITED FROM THE GENERAL PUBLIC AS DONATIONS. EXCESS REVENUES AFTER EXPENSES BENEFIT THE PROGRAMS OF BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA. 3283518 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 12 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X MARIO ANILES 4803004993 3033 N CENTRAL AVE SUITE 615 PHOENIX AZ 85012 PAUL EVANS CHAIR 1.00 0.00 X X 0 0 0 HEATHER LOCKE DIRECTOR 1.00 0.00 X 0 0 0 DESIRAE OUTCALT DIRECTOR 1.00 0.00 X 0 0 0 HOLLIE COSTELLO DIRECTOR 1.00 0.00 X 0 0 0 ABBY PONTIUS DIRECTOR 1.00 0.00 X 0 0 0 KATE THOENE DIRECTOR 1.00 0.00 X 0 0 0 HOLLY C DOYLE PAST CHAIR (LEFT 04/2023) 1.00 0.00 X 0 0 0 JULIE CRONE DIRECTOR (LEFT 01/2023) 1.00 0.00 X 0 0 0 LAURA CAPELLO PRESIDENT & CEO 5.00 35.00 X 0 157355 4291 GINA TROTTER SR. VP OF OPERATIONS 2.00 38.00 X 0 76762 2025 JESSICA WHITNEY VP OF DEVELOPMENT & MARKET 4.00 36.00 X 0 80540 2317 0 314657 8633 1 0 1 0 RYDER TRANSPORTATION SERVICES 6000 WINDWARD PKWY ALPHARETTA GA 30005 TRUCK LEASE, FUEL & MILEAGE 295873 1 2574140 2574140 2574140 2574140 2574140 0 2574140 0 0 0 573572 528762 44810 16138 15355 783 43633 41517 2116 39157 37486 1671 26193 26193 62939 3689 194 59056 37418 31806 5612 5715 4858 857 42000 35700 6300 1756000 1756000 45128 45128 PARTNERSHIP PAYMENTS 427038 427038 TRANSPORTATION/TRUCKING 323065 322441 624 DROP BOXES 28692 28692 MISCELLANEOUS 8163 5046 3117 3434851 3283518 92277 59056 1836986 867953 109 153128 5752 958 57624 57624 0 0 51927 480955 1894774 1502994 239792 104622 0 443640 239792 548262 X 1654982 954732 1654982 954732 1894774 1502994 -860711 160461 0 X 0 1 X 1 0 X 2877382 2363256 2641793 2901411 2574140 13357982 2877382 2363256 2641793 2901411 2574140 13357982 13357982 5789 640 6169 5445 18043 2401 1122 3523 13379548 10041118 0.99840 0.99820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 2,401. 2021 AMOUNT: $ 1,122. 57624 57624 0 0 UNEMPLOYMENT TRUST ACCOUNT 37315 ROU ASSET - OPERATING LEASE 443640 480955 ROU LEASE LIABILITY - OPERATING 443640 443640 X 2574140 0 2574140 0 2574140 3434851 0 3434851 0 3434851 PART X, LINE 2: THE ASSOCIATION 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 ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(C)(2) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A). MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS RELATED TO THE ASSOCIATION. X X 0 0 0 0 0 0 0 0 0 LAURA CAPELLO PRESIDENT & CEO 0 124855 0 32500 0 0 0 4291 0 0 0 161646 0 0 PART I, LINE 3 ASSOCIATED AGENCY HIRED OUTSIDE MARKET RESEARCH FIRM NEWPORT GROUP TO COMPARE COMPENSATION LEVELS AND BOD UTILIZED INFORMATION TO COMPENSATE CEO. X 2574140 SALE TO TVI VALUE 0 0 1 PART I, LINE 32B: THE ASSOCIATION SOLICITS DONATIONS OF GOODS FROM THE COMMUNITY AND SELLS THE DONATED GOODS TO AN UNRELATED THIRD PARTY, TVI, INC. TVI CURRENTLY PURCHASES ALL DONATED GOODS THAT THE ASSOCIATION COLLECTS. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE (THE "EXECUTIVE COMMITTEE") CONSISTING OF NOT LESS THAN THREE (3) MEMBERS OF THE BOARD. ONE OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE THE PRESIDENT WHO SHALL SERVE AS A VOTING EX OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE AND WHO SHALL SERVE AS CHAIRMAN OF THE EXECUTIVE COMMITTEE. ONE MEMBER OF THE EXECUTIVE COMMITTEE SHALL BE THE EXECUTIVE DIRECTOR OF THE CORPORATION WHO SHALL ACT AS A NON-VOTING EX OFFICIO MEMBER. ONE MEMBER OF THE EXECUTIVE COMMITTEE SHALL BE THE AGENCY EXECUTIVE DIRECTOR. MEMBERS OF THE EXECUTIVE COMMITTEE SHALL SERVE AT THE PLEASURE OF THE BOARD AND EACH MEMBER OF THE EXECUTIVE COMMITTEE MAY BE REMOVED WITH OR WITHOUT CAUSE AT ANY TIME BY THE BOARD AND EACH MEMBER OF THE EXECUTIVE COMMITTEE MAY BE REMOVED WITH OR WITHOUT CAUSE AT ANY TIME BY THE BOARD ACTING AT A MEETING OR BY UNANIMOUS WRITTEN CONSENT. IN THE EVENT ANY VACANCY OCCURS IN THE EXECUTIVE COMMITTEE, THE VACANCY SHALL BE FILLED BY THE BOARD. TBE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION BUT SHALL NOT POSSESS ANY AUTHORITY OF THE BOARD PROHIBITED TO IT BY LAW. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE INFORMATION ON THE FORM 990 DRAFT. THE EXTERNAL CPA FIRM IS CONSULTED IF DIFFERENCES ARE NOTED. THE FORM 990 IS SUBMITTED ONCE IT IS REVIEWED BY THE PRESIDENT/CEO AND FINANCE COMMITTEE. THE FORM 990 IS SENT TO THE BOARD FOR REVIEW UPON FILING. FORM 990, PART VI, SECTION B, LINE 12C THE AUDIT 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 A CONFLICT DOES EXIST, THE INDIVIDUAL(S) MUST ABSTAIN FROM PARTICIPATING IN THE BOARD OF DIRECTORS' DELIBERATIONS AND DECISIONS IN 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 BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA COMPENSATES THE PRESIDENT/CEO AND SR VP OF OPERATIONS OF THE ASSOCIATION SINCE THESE OFFICERS PRIMARILY SERVE THE BBBS OF CENTRAL ARIZONA AND ARE SHARED WITH THE ASSOCIATION. THE BOARD OF DIRECTORS OF BBBS OF CENTRAL ARIZONA DETERMINES THE COMPENSATION FOR THE PRESIDENT/CEO BASED ON ANALYSIS OF PERFORMANCE AND COMPARABLE COMPENSATION AT OTHER SIMILAR ORGANIZATIONS. THE PRESIDENT 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 PROCESS WAS CONDUCTED FOR THE PRESIDENT/CEO AND 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. BIG BROTHERS BIG SISTERS OF CENTRAL AZ 1615 E OSBORN PHOENIX AZ 85016 860205254 PROVIDES QUALITY MENTORS FOR CHILDREN AZ 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 0 BBBS OF CENTRAL AZ B 1756000 BOD DISCRETION