2025-03-06T12:18:51-05:00 2024-06-30 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2023-07-01 521043668 BOYS & GIRLS CLUBS OF THE GREATER SANTIAM BOYS 5412587105 305 S 5TH ST LEBANON OR 97355 CASEY HUMPHREY CHIEF EXEC OFFICER 5414096485 2025-02-14 true true GLEN O KEARNS CPA P00129289 5412235555 2025-02-27 2023 2025-03-06 01:10:19Z ALLYSON KREDER 305 S 5TH LEBANON OR 97355 2414355 false X BGCGREATERSANTIAM.ORG X 1976 OR ATHLETIC AND RECREATIONAL PROGRAMS FOR YOUTH 13 13 111 200 0 1609060 912667 1113169 799718 6058 21948 357917 588955 3086204 2323288 0 0 1813574 1640361 0 9296 969202 809353 2782776 2449714 303428 -126426 3607961 3691208 305337 300385 3302624 3390823 ATHLETIC AND RECREATIONAL PROGRAMS FOR YOUTH false false 2175568 799718 THE CLUB SERVES ABOUT 2,000 MEMBERS AGES SIX THROUGH 18 IN ATHLETIC, CULTURAL ARTS, LEADERSHIP, SOCIAL RECREATION, AND SCHOOL HOMEWORK PROGRAMS. 2175568 true true false false false false false false false false true false false false true true false false false 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 true 6 0 false 111 true false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true false false false OR X X ALLYSON KREDER 5412587105 305 S 5TH LEBANON OR 97355 SHANE VORDERSTASSE PRESIDENT 1.00 X X 0 0 0 AMY VANDETTA VICE PRESIDE 1.00 X X 0 0 0 GRANT WEBSTER SECRETARY/TR 1.00 X X 0 0 0 KARIE CORDLE DIRECTOR 1.00 X 0 0 0 SCOTT MELCHER DIRECTOR 1.00 X 0 0 0 KEVIN MITCHELL DIRECTOR 1.00 X 0 0 0 TOM OLIVER DIRECTOR 1.00 X 0 0 0 DOUG PHILLIPS DIRECTOR 1.00 X 0 0 0 DOUG RICE DIRECTOR 1.00 X 0 0 0 WAYNE RIESKAMP DIRECTOR 1.00 X 0 0 0 CASEY HUMPHREY CHIEF EXEC O 40.00 X 66336 0 10945 SHAYLA JACKOLA OPERATIONS D 40.00 X 0 0 0 ALLYSON KREDER BUSINESS MAN 40.00 X 0 0 0 66336 10945 false false false 471746 440921 912667 PROGRAM SERVICE FEES 784023 784023 RENT AND CATERING INCOME 15695 15695 799718 23178 23178 1000 2230 -1230 -1230 -1230 677792 88837 588955 2323288 798488 23178 77282 71905 5313 64 1285443 1200695 83509 1239 19185 17427 1758 137159 121515 15644 121292 114159 7133 33784 33784 2140 2140 7393 6068 1006 319 78406 47750 30656 22440 22440 9069 8751 318 57161 51238 5923 43331 43331 REPAIRS AND MAINTENANCE 112893 42438 70455 FOOD PURCHASES 98174 98174 SUPPLIES 84836 76884 7513 439 DUES AND SUBSCRIPTIONS 69236 67365 1871 190490 149504 35622 5364 2449714 2175568 264850 9296 237646 161585 13039 47518 15070 25213 7711 2038180 1226847 850911 811333 2489340 2636123 1955 1725 3607961 3691208 145288 146936 150000 150000 10049 3449 305337 300385 X 1320655 1363854 1981969 2026969 3302624 3390823 3607961 3691208 X -126426 214625 X false true true false X 1331228 3454643 1272801 1609060 440921 8108653 1535086 824660 1344436 1491892 1477510 6673584 694144 694144 3560458 4279303 2617237 3100952 1918431 15476381 15476381 1176 12138 21835 6058 23178 64385 1176 12138 21835 6058 23178 64385 31897 38282 70179 3561634 4291441 2670969 3145292 1941609 15610945 0.99140 0.99270 0.00000 0.00000 X PART III, LINE 12 70,179 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 362162 362162 1422186 1094186 328000 253832 132661 121171 811333 SOLAR LOAN 3449 3449 X 2402213 78925 78925 2323288 2323288 2528639 78925 78925 2449714 2449714 SCHEDULE D, PAGE 3, PART X BOYS & GIRLS CLUBS OF THE GREATER SANTIAM IS A VOLUNTARY HEALTH AND WELFARE ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE CLUB HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER 509(A)(2) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR THE 50% CHARITABLE CONTRIBUTION DEDUCTION FOR INDIVIDUAL DONORS. THE CLUB'S OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE CLUB IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE CLUB PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. GENERALLY, THE CLUB IS SUBJECT TO EXAMINATION BY U.S. FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN. THE CLUB MAY BE SUBJECT TO PENALTIES AND INTEREST BY U.S. FEDERAL AND STATE INCOME TAX AUTHORITIES FOR DELINQUENT TAX RETURNS FOR THE YEARS. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 78,925 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 78,925 AUCTION/OTHER 677792 677792 88837 677792 677792 88837 88837 588955 FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD MEMBERS REVIEW THE DOCUMENTS BEFORE SUBMISSION TO THE APPLICABLE REPORTING AUTHORITIES. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, EACH BOARD MEMBER SIGNS A STATEMENT REGARDING ANY CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 78,925 FUNDRAISING EXPENSES -78,925