2023-05-15T11:15:14-04:00 2022-12-31 042929980 BURKHART PIZZANELLI PC 201 PARK AVE SUITE 2 WEST SPRINGFIELD MA 010891597 990 2022-01-01 042105827 WEST SPRINGFIELD BOYS & GIRLS CLUB INC WEST 4137361831 615 MAIN STREET WEST SPRINGFIELD MA 01089 MICHAEL MORIARTY PRESIDENT 4137361831 2023-05-12 true MICHAEL MORIARTY 999009999 false JULIE QUINK P01068729 4137349040 2023-05-12 2022 2023-04-26 12:10:37Z MICHAEL MORIARTY 615 MAIN STREET WEST SPRINGFIELD MA 01089 3226284 false X WWW.WSBGCLUB.ORG X 1935 MA THE CLUB PROVIDES EDUCATIONAL, INTELLECTUAL, PHYSICAL, EMOTIONAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT ACTIVITES TO OVER 500 BOYS AND GIRLS AGES 6 TO 18 THROUGH A VARIETY OF PROGRAMS DURING THE YEAR. 19 19 80 0 1613444 1581700 814350 1154722 28331 2828 339132 162760 2795257 2902010 0 0 779355 1359711 0 93518 448993 604427 1228348 1964138 1566909 937872 3170012 3987482 92715 46864 3077297 3940618 PROVIDE EDUCATIONAL, EMOTIONAL, INTELLECTUAL, PHYSICAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT TO YOUTH IN THE GREATER WEST SPRINGFIELD, MASSACHUSETTS AREA. false false 1492250 1154722 PROVIDE EDUCATIONAL, EMOTIONAL, INTELLECTUAL, PHYSICAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT TO YOUTH IN THE GREATER WEST SPRINGFIELD, MASSACHUSETTS AREA. 1492250 true true false false false false false false false false true false false false true true true 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 0 0 false 80 true false false false false false false false false false false false false false false X 19 19 false false false false true true true true true false false true false false false true false false MA X X DANIEL D'ANGELO 4137361831 615 MAIN STREET WEST SPRINGFIELD MA 01089 X CHRISTOPHER CONNELLY DIRECTOR 1.00 X 0 0 0 CHRISTOPHER DUNPHY DIRECTOR 1.00 X 0 0 0 CURTIS EDGIN DIRECTOR 1.00 X 0 0 0 CHIEF WILLIAM FLAHERTY DIRECTOR 1.00 X 0 0 0 MARY ANNE FLAHERTY SECRETARY 1.00 X X 0 0 0 PAUL FORTINI DIRECTOR 1.00 X 0 0 0 MICHAEL HARRINGTON DIRECTOR 1.00 X 0 0 0 KIRK JONAH DIRECTOR 1.00 X 0 0 0 JOSEPH KELLEY DIRECTOR 1.00 X 0 0 0 MICHAEL LEFEBVRE DIRECTOR 1.00 X 0 0 0 ANTHONY LIBEROPOULOS DIRECTOR 1.00 X 0 0 0 JOSH MESSER TREASURER 1.00 X X 0 0 0 MICHAEL MORIARTY PRESIDENT 1.00 X X 0 0 0 FRANK O'BRIEN DIRECTOR 1.00 X 0 0 0 MICHAEL OLEKSAK DIRECTOR 1.00 X 0 0 0 MARTHA RICKSON DIRECTOR 1.00 X 0 0 0 JAMES SHERBO DIRECTOR 1.00 X 0 0 0 JOHN WEISS DIRECTOR 1.00 X 0 0 0 TINA WOOD DIRECTOR 1.00 X 0 0 0 false false false KURTZ INC 810 SOUTHAMPTON RD WESTFIELD MA 01085 GEN. CONTRACTOR 112900 1 316 8750 239408 150880 1182346 1581700 MEMBERSHIP DUES 900099 1154722 1154722 1154722 11604 11604 27376 27376 27376 27376 261881 270657 -8776 -8776 -8776 189001 53617 135384 135384 2902010 1145946 174364 129780 77868 45423 6489 1056023 889691 106332 60000 69262 52378 10219 6665 104646 85386 13392 5868 21089 21089 4227 4227 40090 18633 20476 981 59637 59637 123195 104716 12320 6159 104578 80830 19657 4091 39499 33905 3729 1865 PROGRAM EXPENSES AND SUPP 108838 108838 PAYROLL SERVICE FEE 24976 20380 3196 1400 CONFERENCE AND MEETINGS 17275 17275 CREDIT CARD FEES 16792 16792 44231 2833 41398 1964138 1492250 378370 93518 1051 1154810 514483 263812 20000 15000 35162 47236 361550 10920 3917 3345943 1257141 1736518 2088802 490328 413905 3170012 3987482 70166 19400 22549 27464 92715 46864 X 3057297 3796723 20000 143895 3077297 3940618 3170012 3987482 X 937872 -74550 -1 X false true X true false X 473928 293261 423082 1613444 1581700 4385415 854051 1135507 1068411 1051095 1154722 5263786 110590 124826 96030 137967 189001 658414 1438569 1553594 1587523 2802506 2925423 10307615 10307615 27615 29926 19285 15400 38980 131206 27615 29926 19285 15400 38980 131206 1466184 1583520 1606808 2817906 2964403 10438821 0.98740 0.98660 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57000 57000 3049857 1135190 1914667 190076 121951 68125 49010 49010 2088802 ACCRUED PAYROLL 22532 ACCURED UTILITIES EXPENSE 3238 ACCURED PAYROLL TAXES 1694 27464 X 2886850 -74550 10000 53617 -10933 2897783 4227 4227 2902010 2023529 10000 53618 63618 1959911 4227 4227 1964138 SCHEDULE D, PAGE 3, PART X INCOME TAXES - THE CLUB IS A NOT-FOR-PROFIT CORPORATION ORGANIZED UNDER MASSACHUSETTS GENERAL LAWS, CHAPTER 180. THE ORGANIZATION IS CLASSIFIED AS A 501(C)(3) ORGANIZATION UNDER THE INTERNAL REVENUE CODE. IN ADDITION, THE CLUB QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 (B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). AS SUCH, THE CLUB IS EXEMPT FROM FEDERAL AND STATE CORPORATE INCOME TAXES AND VARIOUS FEDERAL AND STATE EXCISE AND SALES TAXES. THE CLUB WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY UNCERTAIN TAX POSITIONS AS INTEREST AND OTHER EXPENSE, RESPECTIVELY, IF APPLICABLE. AS OF DECEMBER 31, 2022, THE CLUB HAS NOT RECORDED ANY AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS OR ACCRUED INTEREST AND PENALTIES. THE CLUB'S INFORMATIONAL RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER DECEMBER 31, 2019. THE CLUB ELECTS TO CLASSIFY INTEREST AND PENALTIES IN CONNECTION WITH ITS TAX POSITIONS AS INTEREST AND OTHER EXPENSES, RESPECTIVELY, IF APPLICABLE. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT EXPENSE OF SPECIAL EVENTS 53,617 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSE OF SPECIAL EVENTS 53,617 BOOK / TAX DEPRECIATION DIFFERENCE 1 GOLF EVENT 82929 82929 21415 SOCIAL OPEN HOU 58831 58831 5471 3 47241 47241 24230 189001 189001 51116 51116 137885 FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IS AVAILABLE TO ALL WHO PARTICIPATE IN FUNCTIONS OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERSHIP ELECTS BOARD OF TRUSTEES AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERSHIP APPROVES ACTIVITIES OF THE BOARD AND TRUSTEES RETROSPECTIVELY. FORM 990, PAGE 6, PART VI, LINE 11B THE CLUB'S PRESIDENT DISTRIBUTES THE FORM 990 PRIOR TO ITS FILING TO ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A THE CLUB'S FINANCE COMMITTEE REVIEWS AND DETERMINES THE EXECUTIVE DIRECTOR'S SALARY ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 THE CLUB'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 ROUNDING -1