BOYS & GIRLS CLUB OF SPARTA INC: Form 990, tax year 2023
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- Organization
- BOYS & GIRLS CLUB OF SPARTA INC (EIN 39-1798177)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-09
- IRS object ID
- 202422539349300737
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-09T12:58:36-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 435 JULIE STREET PO BOX 547 | AddressLine1Txt |
| City | TOMAH | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54660 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391798177 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYS & GIRLS CLUB OF SPARTA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOYS | BusinessNameControlTxt |
| Phone | 6082692582 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 E MONTGOMERY STREET | AddressLine1Txt |
| City | SPARTA | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54656 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER SIMUNICH | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6082692582 | PhoneNum |
| Signature | 2024-08-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL LUECK | PreparerPersonNm |
| PTIN | P00409940 | PTIN |
| Phone | 6083722177 | PhoneNum |
| Preparation | 2024-08-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER SIMUNICH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 E MONTGOMERY STREET | AddressLine1Txt |
| City | SPARTA | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54656 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $528,645 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BGCOFSPARTA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 45 | TotalEmployeeCnt |
| Total Volunteers | 166 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $91,509 | PYContributionsGrantsAmt |
| CY Contributions Grants | $205,054 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $238,683 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $194,444 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,543 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,795 | CYInvestmentIncomeAmt |
| PY Other Revenue | $85,125 | PYOtherRevenueAmt |
| CY Other Revenue | $70,538 | CYOtherRevenueAmt |
| PY Total Revenue | $430,860 | PYTotalRevenueAmt |
| CY Total Revenue | $489,831 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $415,276 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $471,327 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $65,760 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $133,604 | PYOtherExpensesAmt |
| CY Other Expenses | $159,395 | CYOtherExpensesAmt |
| PY Total Expenses | $548,880 | PYTotalExpensesAmt |
| CY Total Expenses | $630,722 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$118,020 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$140,891 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $896,651 | TotalAssetsBOYAmt |
| Total Assets EOY | $797,653 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,720 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $51,876 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $837,931 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $745,777 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $388,974 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $195,684 | RevenueAmt |
| Desc | PROVIDES A SAFE PLACE TO LEARN AND GROW; ONGOINGRELATIONSHIPS WITH CARING, ADULT PROFESSIONALS;LIFE-ENHANCING PROGRAMS AND CHARACTER DEVELOPMENT EXPERIENCES; HOPE AND OPPORTUNITY | Desc |
| Total Program Service Expenses | $388,974 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 45 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATTY ELSEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6082692582 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 E MONTGOMERY STREET | AddressLine1Txt |
| City | SPARTA | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54656 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LARSI BENDRISS | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALLYSA EGSTAD | ||||||
| PRESIDENT ELECT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KYLE DAVIS | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEGAN ABBOTT | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVENN BERNETT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JESSICA BRUEGGEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BEN CRENSHAW | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SAMANTHA GOLF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER KREIDER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EMILLEE NOTTESTAD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL SOLBERG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BEN WAEGE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER SIMUNICH | ||||||
| EXECUTIVE DIRECTOR | 1.00 | Yes (X) | $56,773 | $0 | $11,847 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $56,773 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,847 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $46,206 | FundraisingAmt |
| All Other Contributions | $158,848 | AllOtherContributionsAmt |
| Noncash Contributions | $1,750 | NoncashContributionsAmt |
| Total Contributions | $205,054 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM | 624110 | $116,504 | $116,504 |
| PROGRAM GRANT AND CONT | 624110 | $77,940 | $77,940 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $194,444 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,795 | TotalRevenueColumnAmt |
| Exclusion | $19,795 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $108,112 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $46,206 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $38,814 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,298 | TotalRevenueColumnAmt |
| Exclusion | $69,298 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,240 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,240 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,240 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $489,831 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $195,684 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $89,093 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,622 | TotalAmt |
| Program Services | $51,466 | ProgramServicesAmt |
| Management And General | $16,469 | ManagementAndGeneralAmt |
| Fundraising | $687 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $362,104 | TotalAmt |
| Program Services | $215,396 | ProgramServicesAmt |
| Management And General | $87,571 | ManagementAndGeneralAmt |
| Fundraising | $59,137 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,149 | TotalAmt |
| Program Services | $2,362 | ProgramServicesAmt |
| Management And General | $756 | ManagementAndGeneralAmt |
| Fundraising | $31 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,541 | TotalAmt |
| Program Services | $3,406 | ProgramServicesAmt |
| Management And General | $1,090 | ManagementAndGeneralAmt |
| Fundraising | $45 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,911 | TotalAmt |
| Program Services | $24,683 | ProgramServicesAmt |
| Management And General | $7,899 | ManagementAndGeneralAmt |
| Fundraising | $329 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,232 | TotalAmt |
| Management And General | $42,232 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,170 | TotalAmt |
| Program Services | $4,454 | ProgramServicesAmt |
| Management And General | $268 | ManagementAndGeneralAmt |
| Fundraising | $448 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,332 | TotalAmt |
| Management And General | $4,332 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,237 | TotalAmt |
| Program Services | $15,124 | ProgramServicesAmt |
| Fundraising | $1,113 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,743 | TotalAmt |
| Program Services | $12,743 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,516 | TotalAmt |
| Program Services | $1,516 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157 | TotalAmt |
| Management And General | $157 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51 | TotalAmt |
| Management And General | $51 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,729 | TotalAmt |
| Program Services | $12,583 | ProgramServicesAmt |
| Management And General | $1,573 | ManagementAndGeneralAmt |
| Fundraising | $1,573 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $28,640 | $27,066 | $1,574 | |
| DUES AND SUPSCRIPTIONS | $9,915 | $9,915 | ||
| EQUIPMENT RENTAL | $6,398 | $1,920 | $2,559 | $1,919 |
| INTERNET AND TELEPHONE | $4,778 | $3,822 | $478 | $478 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,497 | TotalAmt |
| Program Services | $2,518 | ProgramServicesAmt |
| Management And General | $8,979 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $630,722 | TotalAmt |
| Program Services | $388,974 | ProgramServicesAmt |
| Management And General | $175,988 | ManagementAndGeneralAmt |
| Fundraising | $65,760 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,676 | BOYAmt |
| EOY | $76,305 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,147 | BOYAmt |
| EOY | $84,377 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,051 | BOYAmt |
| EOY | $213 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,989 | BOYAmt |
| EOY | $3,559 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $267,628 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $167,713 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,150 | BOYAmt |
| EOY | $99,915 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,641 | BOYAmt |
| EOY | $523,935 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,997 | BOYAmt |
| EOY | $9,349 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $896,651 | BOYAmt |
| EOY | $797,653 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,720 | BOYAmt |
| EOY | $51,876 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,720 | BOYAmt |
| EOY | $51,876 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $764,782 | BOYAmt |
| EOY | $696,707 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,149 | BOYAmt |
| EOY | $49,070 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $837,931 | BOYAmt |
| EOY | $745,777 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $896,651 | BOYAmt |
| EOY | $797,653 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$140,891 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $48,737 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $167,587 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,220 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $424,594 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $91,509 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $205,054 | CurrentTaxYearAmt |
| Total | $1,052,964 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $167,587 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,220 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $424,594 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $91,509 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $205,054 | CurrentTaxYearAmt |
| Total | $1,052,964 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $232,900 | SubstantialContributorsTotAmt |
| Public Support Total170 | $820,064 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,022 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,801 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,057 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,547 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,795 | CurrentTaxYearAmt |
| Total | $120,222 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $570 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,321 | CurrentTaxYearMinus1YearAmt |
| Total | $9,499 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,182,685 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,052,013 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.69340 | PublicSupportCY170Pct |
| Public Support PY170 | 0.86430 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2019 AMOUNT: $ 570. 2020 AMOUNT: $ 2. 2021 AMOUNT: $ 606. 2022 AMOUNT: $ 8,321. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $455,641 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $68,294 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $523,935 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $535,150 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$79,509 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $455,641 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $467,918 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $67,232 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $535,150 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $414,906 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $53,012 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $467,918 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $341,098 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $73,808 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $414,906 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,144 | OtherCostOrOtherBasisAmt |
| Book Value | $33,144 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $162,856 | OtherCostOrOtherBasisAmt |
| Depreciation | $96,085 | DepreciationAmt |
| Book Value | $66,771 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,066 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,066 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,540 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,540 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $46,022 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,022 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $99,915 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENTS | Desc |
| Book Value | $523,935 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $523,935 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $564,393 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $48,737 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $18,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $7,825 | OtherRevenueAmt |
| Revenue Not Reported | $74,562 | RevenueNotReportedAmt |
| Revenue Subtotal | $489,831 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $489,831 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $656,547 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $18,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $7,825 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $25,825 | ExpensesNotReportedAmt |
| Expenses Subtotal | $630,722 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $630,722 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE TO BE AN EXEMPT CLUB UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE CLUB HAS BEEN CLASSIFIED AS A PUBLIC CHARITY WHICH IS NOT A PRIVATE ORGANIZATION UNDER SECTION 509(A) OF THE CODE. BOYS AND GIRLS CLUB OF SPARTA HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | HOUSE OF SHADOWS | Event1Nm |
| Gross Receipts Event1 | $93,512 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $4,797 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $88,715 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $5,541 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF OUTING | Event2Nm |
| Gross Receipts Event2 | $39,077 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $33,023 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $6,054 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $7,867 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $21,729 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $8,386 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $13,343 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $25,406 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $154,318 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $46,206 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $108,112 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $38,814 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $38,814 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $69,298 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 ELECTRONICALLY TO ALL BOARD MEMBERS PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ENFORCEMENT OF CONFLICTS POLICY IS DISCLOSED TO ALL NEW MEMBERS |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOYS AND GIRLS CLUBS OF AMERICA SETS GUIDELINES FOR PARTICULAR POSITIONS AND THE BOARD OF DIRECTORS APPROVES WAGES BASED OFF THE STANDARDS SET FORTH BY THE BOYS AND GIRLS CLUBS OF AMERICA. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CLUB PROVIDES ALL DOCUMENTS UPON REQUEST. |
| PART XII LINE 23 | THERE HAS BEEN NO CHANGE IN THE MANNER THAT THE OVERSIGHT BOARD REVIEWS THE WORK OF THE INDEPENDENT AUDITOR. |
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