2026-09-17T08:51:07-05:00 2025-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2025-01-01 824157072 BGCMA Harland Real Estate Company % VICTOR FIORESI BGCM 4045277100 2880 DRESDEN DR CHAMBLEE GA 30341 VICTOR FIORESI CFO 4045277100 2026-11-16 true SABRE J LINAHAN P01372980 4048746244 2026-11-16 2025 VICTOR FIORESI 2880 DRESDEN DR CHAMBLEE GA 30341 9965000 false X n/a X 2018 GA TO MANAGE FUNDS RELATING TO THE NEW MARKET TAX CREDIT PROGRAM OBTAINED FOR THE CONSTRUCTION OF THE HARLAND BOYS & GIRLS CLUB. X 7 5 0 5 0 0 0 0 414030 105000 0 2647494 0 0 414030 2752494 342119 105360 0 0 0 0 0 0 0 484046 759920 826165 865280 -412135 1887214 7461750 7103896 9462595 7217527 -2000845 -113631 X TO MANAGE FUNDS RELATING TO THE NEW MARKET TAX CREDIT PROGRAM OBTAINED FOR THE CONSTRUCTION OF THE HARLAND BOYS & GIRLS CLUB. false true 865280 105360 105000 TO MANAGE FUNDS RELATING TO THE NEW MARKET TAX CREDIT PROGRAM OBTAINED FOR THE CONSTRUCTION OF THE HARLAND BOYS & GIRLS CLUB. 865280 true false false false false false false false false false true false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false true false true false false false true 0 0 true 0 false false false false false false false false false false false false false false X 7 5 false false false false false false false true true false false true true true true true true true true false GA X VICTOR FIORESI 4045277115 2880 DRESDEN DRIVE CHAMBLEE GA 30341 Elizabeth Wright CEO (June 2025) 1.0 40.0 X X 0 213024 17424 VICTOR FIORESI CFO & VP 1.0 40.0 X X 0 175562 39121 SUSAN GALVAN QUINN BGCMA VP/CONTROLLER 1.0 40.0 X 0 156872 36670 DAVID JERNIGAN CEO (THRU 06/2025) 1.0 40.0 X X 0 148875 12002 RICHARD DERISO SECRETARY 1.0 1.0 X X 0 0 0 DIANE DAYHOFF DIRECTOR 1.0 0.0 X 0 0 0 EVELYN COATS DIRECTOR 1.0 0.0 X 0 0 0 John Bottini PRESIDENT 1.0 1.0 X X 0 0 0 SARAH SAUNDERS Treasurer 1.0 1.0 X X 0 0 0 0 694333 105217 0 false true false 0 0 RENTAL INCOME 105000 105000 105000 0 0 0 0 0 0 9860000 7212506 2647494 2647494 2647494 0 0 0 0 0 0 0 0 0 0 2752494 105000 2647494 X 105360 105360 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 336135 336135 0 0 0 0 0 0 0 0 0 0 33741 33741 0 0 0 390044 390044 0 0 0 865280 865280 0 0 17847 0 0 0 0 0 0 0 -50037 0 0 0 0 0 0 0 0 0 9283784 2179888 7493940 7103896 0 0 0 0 0 0 0 0 0 0 7461750 7103896 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9462595 0 0 7217527 9462595 7217527 X -2000845 -113631 0 0 -2000845 -113631 7461750 7103896 1887214 X false true X true false X X 1 BOYS & GIRLS CLUBS OF METRO ATLANTA INC 580566123 7 true 105360 0 1 105360 0 true false false false false false false false false false false false false false false true false 8722051 1778082 6943969 225784 181188 44596 335949 220618 115331 7103896 0 INTERCOMPANY PAYABLE - BGCMA 7217527 7217527 X SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED, AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE DECEMBER 31, 2022. false BOYS AND GIRLS CLUB OF METRO ATLANTA 2880 DRESDEN DRIVE CHAMBLEE GA 30341 580566123 501(C)(3) 105360 GENERAL SUPPORT 1 false false false false false false false true false VICTOR FIORESI CFO & VP 145012 30250 300 8315 31612 215489 26667 SUSAN GALVAN QUINN BGCMA VP/CONTROLLER 129322 26250 1300 7437 29428 193737 23611 DAVID JERNIGAN CEO (THRU 06/2025) 102126 0 46749 6824 5336 161035 0 Elizabeth Wright CEO (June 2025) 212611 250 163 4511 13332 230867 0 SCHEDULE J, PART I, LINE 7 IN 2022, THE BOYS AND GIRLS CLUB OF METRO ATLANTA, INC. ENTERED INTO BOARD-APPROVED RETENTION PLANS FOR VICTOR FIORESI AND SUSAN GALVAN QUINN. THE AMOUNT OF BENEFIT PAID DURING THE TAX YEAR WAS $55,000. New Market Tax Credit Loans 2025-05-01 7461750 FMV 580566123 Boys Girls Clubs of Metro Atlanta 2880 DRESDEN DR CHAMBLEE GA 30341 501(C)(3) false false false false FORM 990, PART III, LINE 3 The BGCMA Harland Real Estate Company was incorporated in 2018 to manage funds relating to the new market tax credit ("NMTC") program obtained for construction of the Harland Boys & Girls Club. THE BGCMA HARLAND REAL ESTATE COMPANY IS CONTROLLED AND MANAGED BY THE BOYS & GIRLS CLUB OF METRO ATLANTA, INC. ("BGCMA"). FOLLOWING THE COMPLETION OF THE NMTC COMPLIANCE PERIOD, THE ENTITY BEGAN WINDING DOWN ITS OPERATIONS DURING 2025. The Compliance period ended during May 2025. FORM 990, PART VI, SECTION B, LINE 11 BEFORE THE 990 IS FILED, THE AUDIT COMMITTEE MEETS WITH THE INDEPENDENT ACCOUNTANTS WHO PREPARED THE FEDERAL FORM 990 AND THE CFO FOR A REVIEW AND DISCUSSION ON ITS CONTENTS. THE AUDIT COMMITTEE DECIDES WHETHER TO RECOMMEND APPROVAL BY THE BOARD. ONCE APPROVED BY THE AUDIT COMMITTEE, A COPY OF THE DRAFT RETURN, WITHOUT COMPENSATION DETAIL, IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR A ONE-WEEK REVIEW AND COMMENT PERIOD BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12 ALL NEW AND RETURNING BOARD MEMBERS ARE ANNUALLY EXPECTED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE AND ALERT THE CFO OF ANY CONFLICTS. --- IT SHALL BE THE POLICY OF BOYS & GIRLS CLUBS OF METRO ATLANTA, INC. (THE "CORPORATION") THAT THE CORPORATION SHALL NOT ENTER INTO ANY SIGNIFICANT "DIRECTOR'S CONFLICTING INTEREST TRANSACTION" (AS DEFINED IN GEORGIA CODE ANNOTATED SECTION 14-3-860) UNLESS THE TRANSACTION SHALL HAVE RECEIVED THE AFFIRMATIVE VOTE OF THE MAJORITY OF THOSE DIRECTORS ON THE BOARD OF DIRECTORS OR A DULY EMPOWERED COMMITTEE THEREOF WHO DO NOT HAVE EITHER A CONFLICTING INTEREST RESPECTING THE TRANSACTION, OR A FAMILIAL, FINANCIAL, PROFESSIONAL OR EMPLOYMENT RELATIONSHIP WITH ANOTHER DIRECTOR WHO DOES HAVE A CONFLICTING INTEREST RESPECTING THE TRANSACTION, IN EACH CASE AFTER DISCLOSURE TO THE DIRECTORS VOTING ON SUCH TRANSACTION OF THE INFORMATION REGARDING THE TRANSACTION AND THE CONFLICT OF INTEREST REQUIRED BY GEORGIA CODE ANNOTATED SECTION 14-3-862. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING CEO COMPENSATION INCLUDES SALARY SURVEYS, COMPARABLE DATA FROM SIMILAR SIZED CHILDREN WELFARE/MENTAL HEALTH ORGANIZATIONS AND COMPARABLE EDUCATION, ACCREDITATION AND LICENSURE REQUIREMENTS. INFO IS THEN REVIEWED BY THE CEO COMPENSATION COMMITTEE (MADE UP OF SELECT MEMBERS OF THE BOARD OF DIRECTORS). FINAL SALARY IS VOTED ON BY THE EXECUTIVE COMMITTEE AND SHARED WITH THE FULL BOARD IN CLOSED SESSION. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. PRIOR YEAR FORM 990 IS AVAILABLE ON GUIDESTAR. ORGANIZATION WEBSITE ADVISES DONORS WHERE TO REQUEST FORMS. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:336135 BOYS & GIRLS CLUBS OF METRO ATLANTA INC 2880 DRESDEN DRIVE CHAMBLEE GA 30341 580566123 YOUTH DEVELOP GA 501(C)(3) TYPE 7 false false true false true false false false false false false false false false false true false false false false Boys and Girls Club of Metro Atlanta Inc B 105360 cash