2024-10-02T12:22:08-05:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-01-01 383461586 BOYS & GIRLS CLUBS OF GREATER SOUTHWEST MICHIGAN BOYS 2699268766 600 NATE WELLS SR DR BENTON HARBOR MI 49022 ALLOYD BLACKMON CEO 2699268766 2024-10-01 1 1 AMBER RATHBUN CPA P01786612 5173237500 2024-10-02 2023 2024-10-15 13:58:12Z X BOYS & GIRLS CLUBS OF BENTON HARBOR MICHIGAN ALLOYD BLACKMON 600 NATE WELLS SR DR BENTON HARBOR MI 49022 5020181 0 X WWW.BGCSWMI.ORG X 1999 MI TO INSPIRE AND ENABLE ALL YOUNG PEOPLE TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. 14 14 151 130 0 0 5488400 4709562 296627 205012 7023 105607 4898 0 5796948 5020181 0 0 0 0 3027205 3606180 0 0 544887 1694956 1786016 4722161 5392196 1074787 -372015 13785862 13744495 1122880 1012355 12662982 12732140 TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US THE MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. 0 0 3946291 205012 THE CLUBS PROVIDE AFTERSCHOOL AND SUMMER PROGRAMS PROMOTING EDUCATIONAL AND CAREER DEVELOPMENT, CHARACTER AND LEADERSHIP DEVELOPMENT, AND HEALTHY LIFESTYLES FOR NEARLY 2,000 CHILDREN AND TEENS IN SOUTHWESTERN MICHIGAN INCLUDING AT THE FETTIG YOUTH CAMPUS AND JOEL E. SMILOW TEEN CENTER IN BENTON HARBOR, MI ADD AND NINE SCHOOL AND COMMUNITY SITES. 3946291 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 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 0 0 0 0 1 13 0 1 151 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X X ALLOYD BLACKMON 2699268766 600 NATE WELLS SR DR BENTON HARBOR MI 49022 TALEAH ADAMS DIRECTOR 1.00 X 0 0 0 TIM PASSARO DIRECTOR 1.00 X 0 0 0 MICHAEL NEISS DIRECTOR 1.00 X 0 0 0 RUTH LUDLOW DIRECTOR 1.00 X 0 0 0 MAURICE BURTON DIRECTOR 1.00 X 0 0 0 JASON BECKROW DIRECTOR 1.00 X 0 0 0 PAMELA KLYN DIRECTOR 2.00 X 0 0 0 TERRY OROUKE DIRECTOR 1.00 X 0 0 0 RAY LIPSCOMB DIRECTOR 2.00 X 0 0 0 MELISSA LIGGINS DIRECTOR 2.00 X 0 0 0 ELEANOR REECE SECRETARY 2.00 X X 0 0 0 ANN DAHMER TREASURER 2.00 X X 0 0 0 RICHARD DYER VICE CHAIR 2.00 X X 0 0 0 MICHAEL TODMAN CHAIRMAN 2.00 X X 0 0 0 ALLOYD BLACKMON CEO 40.00 X 175000 0 7685 175000 0 7685 1 0 1 0 0 159354 15100 2775632 1759476 28113 4709562 SCHOOL PROGRAM REVENUE 611710 205012 205012 205012 65898 65898 39709 0 39709 39709 39709 5020181 205012 0 105607 182685 125374 35359 21952 2848335 1954773 551303 342259 46377 31828 8976 5573 272475 186996 52738 32741 256308 175901 49609 30798 19973 19973 24814 24814 155954 93159 62795 52712 52712 75076 5966 17898 51212 417821 396667 16979 4175 21931 17545 4386 21364 17091 4273 10893 10304 589 282903 254613 28290 55543 44337 10026 1180 PROGRAM EXPENSES 631737 631737 OTHER EXPENSES 10172 10172 DUES AND SUBSCRIPTIONS 5123 2838 2285 5392196 3946291 901018 544887 3033614 1010186 2004592 3571438 696074 994246 8066473 3405654 4848224 4660819 3203358 3507806 13785862 13744495 92596 259262 312500 283705 717784 469388 1122880 1012355 X 11953830 11725237 709152 1006903 12662982 12732140 13785862 13744495 -372015 441173 0 X 0 1 X 1 1 1 X 2289352 1833081 2946790 5473538 4709562 17252323 2289352 1833081 2946790 5473538 4709562 17252323 4652139 12600184 25702 25285 16816 7023 65898 140724 17393047 529495 0.72440 0.99380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9028 1330 10358 11189 -2161 9028 9937 1252 11189 9127 810 9937 7885 1242 9127 0.00000 0.00000 1.00000 0 0 168684 168684 6730055 2574981 4155074 222455 26344 196111 892229 755092 137137 53050 49237 3813 4660819 OPERATING LEASE RIGHT-OF-USE ASSETS 469388 BENEFICIAL INTEREST IN ASSETS HELD AT COMMUNITY FOUNDATION 3038418 3507806 OPERATING LEASE LIABILITIES 469388 469388 X 5436540 441173 441173 4995367 24814 24814 5020181 5367382 0 5367382 24814 24814 5392196 PART V, LINE 4: THE BOYS AND GIRLS CLUB OF GREATER SOUTHWEST MICHIGAN SCHOLARSHIP ENDOWMENT FUND WILL BE USED FOR SCHOLARSHIPS. THE SPENDABLE PORTION OF THIS FUND WILL NOT OCCUR UNTIL THE BALANCE IS AT LEAST $25,000. PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. X 0 0 0 0 0 0 0 0 0 ALLOYD BLACKMON CEO 175000 0 0 0 0 0 6462 0 1223 0 182685 0 0 0 X 28113 FMV 0 1 0 PART I, LINE 32B: THE ORGANIZATION'S GIFT ACCEPTANCE POLICY DOES REQUIRE REVIEW OF ANY NON-STANDARD CONTRIBUTIONS. THE ACCEPTANCE OF IN-KIND GIFTS IS BASED UPON THE RELEVANCE TO THE MISSION OF THE BOYS & GIRLS CLUBS OF GREATER SOUTHWEST MICHIGAN AND/OR THE FINANCIAL BENEFIT TO ACCEPTING SAID GIFT. THE AUTHORITY AND RESPONSIBILITY FOR PROMPT, CAREFUL EVALUATION AND ACCEPTANCE OR DECLINATION OF THESE GIFTS LIES WITH THE CEO. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE RETURN WAS PROVIDED TO THE FULL BOARD FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OUR FINANCIAL POLICIES AND PROCEDURES HAVE ESTABLISHED MEASURES THAT WOULD MAKE CONFLICTS APPARENT. AN ANNUAL DISCLOSURE IS REQUIRED OF EACH BOARD MEMBER AND KEY EMPLOYEES, WHETHER OR NOT A CONFLICT SITUATION HAS ARISEN AND BEEN DISCLOSED IN ACCORDANCE WITH OUR POLICY AND PROCEDURES WITHIN THE PAST YEAR. ANNUAL DISCLOSURE IS MADE THROUGH COMPLETION OF THE "CONFLICT OF INTEREST" DISCLOSURE FORM AND KEPT ON FILE. THE POLICY IS ADDRESSED AT EACH ANNUAL BOARD AND STAFF MEETINGS BY BEING REVIEWED AND RELAYED TO EMPLOYEES WHAT CONSTITUTES A CONFLICT OF INTEREST WITHIN THE BOYS AND GIRLS CLUBS OF SOUTHWEST MICHIGAN. IF THERE ARE VIOLATIONS TO THE POLICY, THERE ARE DISCIPLINARY ACTIONS IN PLACE TO ADDRESS THE VIOLATIONS. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL WRITTEN PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR IS CONDUCTED BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON ACCEPTABLE RESULTS FROM FINANCIAL AUDITS, EXTERNAL FUNDERS, AND ANNUAL PROGRAM EVALUATIONS COMPLETED BY STAFF, MEMBERS, AND PARENTS. THE BOARD ALSO CONDUCTS A SURVEY OF THE BOYS AND GIRLS CLUBS THROUGHOUT THE SURROUNDING STATES AND THE BOYS AND GIRLS CLUB NATIONAL HEADQUARTERS IN ATLANTA. THEY THEN SET THE SALARIES FOR THE KEY MANAGEMENT POSITIONS WITHIN THE BOARD AND GIRLS CLUBS OF SOUTHWEST MICHIGAN BASED ON THE INFORMATION THEY RECEIVE. KEY STAFF ARE EVALUATED BY FACE TO FACE AND WRITTEN ANNUAL PERFORMANCE REVIEWS BY THE EXECUTIVE DIRECTORS/DIRECT SUPERVISORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: INFORMATION IS AVAILABLE UPON REQUEST.