2023-11-02T08:34:07-05:00 2022-12-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-01-01 351033735 Boys & Girls Club of Elkhart County Inc BOYS 5745345933 PO Box 614 Goshen IN 46527 Tami Hicks President & CEO 5745345933 2023-10-30 1 Tami Hicks XXX-XX-XXXX 0 Rebekuh Eley P01247672 3126343400 2023-10-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Tami Hicks PO Box 614 Goshen IN 46527 8479995 0 X www.bgcelkhartcounty.org X 1955 IN A Boys & Girls Club provides: A safe place to learn and grow, ongoing relationships with caring adult professionals, life-enhancing and character development experiences, hope and opportunity. 23 22 187 557 0 0 9256247 6282444 974690 1117064 87737 30446 -127573 159392 10191101 7589346 0 0 0 0 4199250 4573799 0 0 627123 2561517 2533214 6760767 7107013 3430334 482333 31131288 31054663 468227 696643 30663061 30358020 To empower all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. 0 0 5386204 0 1125148 Program Activities, Recreational Activities and After School Program for the children of Elkhart County. 5386204 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 9 1 1 187 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X Tami Hicks 5745345933 PO Box 614 Goshen IN 46527 Kevin Deary President/CEO until 12/31/22 40.00 0.00 X X 182350 0 31171 Tami Hicks President/CEO 40.00 0.00 X X 5577 0 56 Dr Toni Pauls Chair 1.00 0.00 X 0 0 0 Dawn Fisher Vice Chair 1.00 0.00 X 0 0 0 Jeff Lund Secretary until 12/31/22 1.00 0.00 X 0 0 0 Shaun Mawhorter Treasurer 1.00 0.00 X 0 0 0 Adrian Aguilar Board Member 1.00 0.00 X 0 0 0 Alan Albrecht Goshen Board President 1.00 0.00 X 0 0 0 Jason Bontrager Board Member 1.00 0.00 X 0 0 0 Brent Carrick Board Member until 12/31/22 1.00 0.00 X 0 0 0 Dan Craig Elkhart Board President 1.00 0.00 X 0 0 0 Steve Fidler Board Member 1.00 0.00 X 0 0 0 Norm Floria Board Member 1.00 0.00 X 0 0 0 Theresa Gunden Board Member 1.00 0.00 X 0 0 0 Rick Jenkins Board Member 1.00 0.00 X 0 0 0 Ben Leavitt Nappanee Board President 1.00 0.00 X 0 0 0 John Leavitt Board Member 1.00 0.00 X 0 0 0 Jason Lippert Board Member 1.00 0.00 X 0 0 0 Dan Morrison Board Member 1.00 0.00 X 0 0 0 Doug Nisley Board Member 1.00 0.00 X 0 0 0 Dan Oakley Board Member 1.00 0.00 X 0 0 0 Terry O'Rourke Board Member 1.00 0.00 X 0 0 0 Jason Pippenger Middlebury Board President 1.00 0.00 X 0 0 0 Jodi Spataro Board Member 1.00 0.00 X 0 0 0 Doug Thorne Board Member 1.00 0.00 X 0 0 0 Jeff Troxel Board Member 1.00 0.00 X 0 0 0 Jason Les CFO 40.00 0.00 X 105201 0 24157 Julia Clark CHRO until 3/8/22 40.00 0.00 X 101453 0 24684 Matt Fischer CAO 40.00 0.00 X 108715 0 15301 Launa Leftwich COO 40.00 0.00 X 104525 0 11991 607821 0 107360 5 0 1 0 0 50000 56460 3332300 1253931 1589753 1190754 6282444 Kids Care Fees 624410 1117064 1117064 1117064 15713 15713 8084 0 8084 8084 8084 225820 167532 43555 58288 -43555 14733 14733 747572 3332300 632353 115219 115219 83298 47209 36089 36089 7589346 1125148 0 181754 607821 607821 3153296 2576741 144779 431776 75697 51860 15147 8690 479334 328391 95916 55027 257651 176517 51556 29578 51750 51750 1783 1783 34607 34607 23739 23739 134348 105959 18582 9807 375675 365619 6336 3720 40715 7703 33012 692333 681117 7062 4154 95305 85660 6071 3574 Program Supplies 530030 530030 Repairs & Maintenance 300369 264355 22678 13336 Vehicle Expense 38305 38305 Bad Debt Expense 18145 18114 31 196110 155833 31162 9115 7107013 5386204 1093686 627123 3955312 3496072 9910 7744 1253735 1361725 1887512 1509463 2775015 109275 20393814 5452518 15571400 14941296 1134757 2751327 4543647 6877761 31131288 31054663 454669 521542 13558 57263 0 117838 468227 696643 X 29373848 29166222 1289213 1191798 30663061 30358020 31131288 31054663 X 482333 -190571 -596803 X 0 1 X 0 0 X 8059482 8582539 7434766 9256247 6282444 39615478 8059482 8582539 7434766 9256247 6282444 39615478 682075 38933403 40667 14142 45442 47853 23797 171901 4657 151308 155965 99749 2681 1156 103586 40046930 5062951 0.97220 0.97130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 693035 0 0 4543647 549191 -680022 189916 16395 4206505 3821774 31859 721980 17481 14484 4543648 2826590 463900 677670 135274 11112 3821774 2716456 6729 226549 83255 39889 2826590 2902117 3417 -84180 72694 32204 2716456 0.88498 0.11502 0.00000 1 0 284302 284302 18214823 4141428 14073395 204536 83143 121393 854470 652769 201701 835683 575178 260505 14941296 Beneficial interest in foundation 3293919 Remainder interest in charitable remainder trust 912586 ROU Operating Lease 2671256 6877761 Operating Lease Liability 117838 117838 X 7479751 -190571 -596803 -787374 8267125 1783 -679562 -677779 7589346 7784792 679562 679562 7105230 1783 1783 7107013 Part V, Line 4: The organization has adopted investment and spending policies for endowment assets that attempt to provide a stream of funding to support operations and programs of the organization by its endowment while seeking to preserve the endowment assets in perpetuity. Part X, Line 2: The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, and state income taxes under corresponding provisions of Indiana tax law. Additionally, the Organization is not considered a private foundation under Section 509(a) of the Internal Revenue Code. The Organization files form 990 and the related state of Indiana return. The Organization has adopted the accounting standard on accounting for uncertainty in income taxes. This standard addresses the determination of whether tax benefits claimed, or expected to be claimed, on a tax return should be recorded in the consolidated financial statements. Under this guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization, and various positions related to the potential sources of unrelated business taxable income. The tax benefits that could be recognized in the consolidated financial statements from such positions would be measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses derecognition, classification, interest and penalties on income taxes, and accounting in interim periods. At December 31, 2022 and 2021, there were no unrecognized tax benefits identified or recorded as liabilities. Part XI, Line 2d - Other Adjustments: Change in Beneficial Interest in Community Foundation -434,605. Change in Assets Held in Trust -162,198. Part XI, Line 4b - Other Adjustments: Fundraising Expense -632,353. Gaming Expense -47,209. Part XII, Line 2d - Other Adjustments: Fundraising Expense 632,353. Gaming Expense 47,209. Auction #1 2496341 2125714 370627 0 228508 5259 40269 0 93371 BBQ & Brew Festival 392694 323410 69284 0 2648 6340 6414 2985 15814 8 1190837 883176 307661 40085 69887 36569 38873 1956 43375 4079872 3332300 747572 40085 301043 48168 85556 4941 152560 632353 115219 83298 38525 500 2100 6084 1 0.25000 83298 38525 500 2100 6084 47209 36089 IN 1 0 1 0 0.00000 1.00000 Anita Schrock 102 W Lincoln Ave Suite 240 Goshen IN 46527 0 Cristina Rheinheimer 0 Reports information to Gaming Commission. 0 X X 0 0 0 0 0 0 0 0 0 Kevin Deary President/CEO until 12/31/22 182350 0 0 0 0 0 4943 0 26228 0 213521 0 0 0 X 2533 FMV X 87681 FMV X 64 11182 FMV X Auction Items 249 1076560 Auction Price X Other 48 12798 FMV 0 0 1 0 Part I, Line 33: Items that are donated that would not be normally purchased for business use are not included in contribution revenue. Schedule M, Part I, Column (b): Reporting the number of contributions. Form 990, Part VI, Section B, line 11b A draft of the 990 is made available to each Director and Officer. Form 990, Part VI, Section B, line 12c The conflict of interest policy is monitored via annual disclosure forms which are completed by all board members before completion of the Form 990. Additionally, at each board of director's meeting, the declaration of conflict of interest is on the agenda. Any conflicts for any of the business items on the agenda are declared and the board member abstains from comments or voting. Form 990, Part VI, Section B, line 15 The Board of Directors must approve in advance the amount of all compensation for the President/CEO of the Boys & Girls Club of Elkhart County, Inc. Before approving the compensation of the President/CEO, the Board shall determine that the total compensation to be provided by the Boys & Girls Club of Elkhart County, Inc. to the President/CEO or colleague is reasonable in amount in light of the position, responsibility and qualification of the President/CEO or colleague for the position held, including the result of an evaluation of the President/CEO prior performance for the Boys & Girls Club of Elkhart County, Inc., if applicable. In making the determination, the Board shall consider total compensation to include the salary and the value of all benefits provided by the Boys & Girls Club of Elkhart County, Inc. to the individual in payment for services. At the time of the discussion and decision concerning the individual's compensation, the individual should not be present in the meeting. The Board shall obtain and consider appropriate data concerning comparable compensation paid to similar President/CEOs in like circumstances. A similar approach is taken with other key employees of the Organization as well. Form 990, Part VI, Section C, line 19 Policies and financial statements are available at the corporate office. The annual report is on the organizations web site for review. Documents are all available upon request. Form 990, Part XI, line 9: Change in Beneficial Interest in Community Foundation -434,605. Change in Assets Held in Trust -162,198. The Boys & Girls Club Foundation Inc 101 South Main Street Elkhart IN 46516 311156334 Over-see the performance of the Boys & Girls Club's Endowment IN 501(c)(3) Line 7 Boys & Girls Club of Elkhart County Inc 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0