2023-11-03T13:44:11-04:00 2022-12-31 203746583 TAYLOR ROTH AND COMPANY 800 GRANT ST STE 205 DENVER CO 802032944 990 2022-01-01 205112759 BOYS & GIRLS CLUB OF LA PLATA COUNTY INC BOYS 9703750010 2750 MAIN AVENUE DURANGO CO 81301 VAUGHN E MORRIS CEO 9703750010 2023-11-02 true VAUGHN E MORRIS 999009999 false DIANE GRANGER P01388919 3038308109 2023-11-02 2022 2023-04-26 12:10:37Z VAUGHN E MORRIS 2750 MAIN AVENUE DURANGO CO 81301 1368030 false X WWW.BGCLAPLATA.ORG X 2006 CO TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 12 12 52 22 0 1008610 964253 114375 313009 20042 33179 1352 1143027 1311793 0 0 406123 727579 11148 2075 37084 212672 319590 629943 1049244 513084 262549 1711953 1839770 10298 32823 1701655 1806947 X TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. false false 885750 313009 IN 2022 THE BOYS & GIRLS CLUB SERVED 1,487 COMMUNITY YOUTH IN THE FOLLOWING AREAS: -- 575 YOUTH PARTICIPATED IN ACADEMIC FOCUSED PROGRAMS INCLUDING IREADY, DREAMBOX, PROJECT LEARN, POWER HOUR, STEM, CLUB TECH, PROVIDING THEM WITH CRITICAL ACADEMIC SUPPORT AND EDUCATIONAL ENRICHMENT. -- 450 YOUTH PARTICIPATED IN PROGRAMS FOCUSED ON HEALTHY LIFESTYLES AND DECISION MAKING, INCLUDING S.P.A.R.K, HEALTHY HABITS, TRIPLE PLAY, AND SMART MOVES. -- 275 YOUTH PARTICIPATED IN PROGRAMS THAT DEVELOP STRONG CHARACTER AND CITIZENSHIP, AS WELL AS OTHER LEADERSHIP SKILLS, WHICH INCLUDED YOUTH OF THE MONTH, POSITIVE ACTION PROGRAMS, BE SOMEBODY AND BE A STAR. -- 120 YOUTH PARTICIPATED IN THE MYFUTURES.NET PROGRAM, WHICH PROVIDES A SAFE, FUN DIGITAL PLATFORM FOR YOUNG PEOPLE TO SHOWCASE THEIR WORK AND EARN RECOGNITION IN THE FORM OF STARS, BADGES, AND MASTER BADGES. 885750 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 8 0 true 52 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false false true true true true true true true false X VAUGHN E MORRIS 9703750010 2750 MAIN AVENUE DURANGO CO 81301 CRAIG ARNWINE DIRECTOR 1.00 X 0 0 0 COY BRYANT DIRECTOR 1.00 X 0 0 0 PATRICK DOWNS DIRECTOR 1.00 X 0 0 0 JEFF DUPONT DIRECTOR 1.00 X 0 0 0 SAM KRIER DIRECTOR 1.00 X 0 0 0 JOE LLOYD DIRECTOR 1.00 X 0 0 0 JANET MOSHER DIRECTOR 1.00 X 0 0 0 STEPHANIE ORRIS DIRECTOR 1.00 X 0 0 0 KELSEA FERRATO CHAIR 2.00 X X 0 0 0 ERIC NELSON VICE CHAIR 2.00 X X 0 0 0 LAURA SHELTON SECRETARY 2.00 X X 0 0 0 CHESTER BRANDT TREASURER 2.00 X X 0 0 0 VAUGHN E MORRIS CEO 40.00 X 96542 0 22225 TIFFANY LEE CHAIR (PRIOR 2.00 X X 0 0 0 96542 22225 false false false 9070 343547 611636 27162 964253 PROGRAM FEES 611710 313009 313009 313009 32254 32254 57162 56237 925 925 925 OTHER REVENUE 900099 1352 1352 1352 1311793 314361 33179 118767 95014 17815 5938 502767 471038 23268 8461 13809 10629 2344 836 43199 34003 6542 2654 49037 37268 8827 2942 1581 1581 26463 26463 2075 2075 3630 3630 22500 22500 14894 11915 2234 745 46732 36051 5963 4718 5540 4432 831 277 37632 34692 2539 401 4393 3552 631 210 24973 22133 209 2631 8516 4008 4508 13762 11010 2064 688 17220 16670 550 WORKSTUDY 55595 55595 PROGRAM SUPPLIES 36159 36159 1049244 885750 126410 37084 X 196677 339734 482031 448157 15415 83609 5975 5977 521983 447305 88440 74678 923415 887615 1711953 1839770 10298 32823 10298 32823 X 1684155 1796947 17500 10000 1701655 1806947 1711953 1839770 X 262549 -180917 23660 X false true X true false X 624965 670346 545196 1008610 964253 3813370 78984 73990 73990 73990 73990 374944 703949 744336 619186 1082600 1038243 4188314 38523 4149791 29323 30477 28523 19335 32254 139912 24 24 524 12 536 4328786 627255 0.95870 0.95300 X PART II, LINE 10 GROSS SALES OF INVENTORY 536 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17500 45000 -52500 10000 17500 17500 -17500 17500 99258 59100 -140858 17500 82093 78761 -61596 99258 50100 89672 -57679 82093 1.00000 false false 481483 418871 62612 35500 23434 12066 5000 5000 74678 X 1198674 -180917 73990 -2562 -109489 1308163 3630 3630 1311793 1117042 73990 73990 1043052 3630 2562 6192 1049244 SCHEDULE D, PAGE 2, PART V, LINE 4 DONOR-RESTRICTED ENDOWMENT: AMOUNTS ARE SPENT IN ACCORDANCE WITH DONORS' DESIGNATIONS. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS RECEIVED AN INTERNAL REVENUE SERVICE EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D BUILDING GREAT FUTURES DIRECT EXPENSES -2,562 SCHEDULE D, PAGE 4, PART XII, LINE 4B BUILDING GREAT FUTURES DIRECT EXPENSES 2,562 X 2 27162 FAIR VALUE false true false FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS PROVIDE PROGRAM AND ACTIVITY SUPPORT IN THE CLUB'S AFTER- SCHOOL AND SUMMER PROGRAMS AS WELL AS GENERAL ADMINISTRATIVE, FACILITIES MAINTENANCE, ACCOUNTING, TECHNOLOGY SUPPORT, AND ORGANIZATIONAL SUPPORT THROUGH BOARD AND/OR COMMITTEE SERVICE. FORM 990, PAGE 2, PART III, LINE 4A IN 2022 THE BOYS & GIRLS CLUB SERVED 1,487 COMMUNITY YOUTH IN THE FOLLOWING AREAS: -- 575 YOUTH PARTICIPATED IN ACADEMIC FOCUSED PROGRAMS INCLUDING IREADY, DREAMBOX, PROJECT LEARN, POWER HOUR, STEM, CLUB TECH, PROVIDING THEM WITH CRITICAL ACADEMIC SUPPORT AND EDUCATIONAL ENRICHMENT. -- 450 YOUTH PARTICIPATED IN PROGRAMS FOCUSED ON HEALTHY LIFESTYLES AND DECISION MAKING, INCLUDING S.P.A.R.K, HEALTHY HABITS, TRIPLE PLAY, AND SMART MOVES. -- 275 YOUTH PARTICIPATED IN PROGRAMS THAT DEVELOP STRONG CHARACTER AND CITIZENSHIP, AS WELL AS OTHER LEADERSHIP SKILLS, WHICH INCLUDED YOUTH OF THE MONTH, POSITIVE ACTION PROGRAMS, BE SOMEBODY AND BE A STAR. -- 120 YOUTH PARTICIPATED IN THE MYFUTURES.NET PROGRAM, WHICH PROVIDES A SAFE, FUN DIGITAL PLATFORM FOR YOUNG PEOPLE TO SHOWCASE THEIR WORK AND EARN RECOGNITION IN THE FORM OF STARS, BADGES, AND MASTER BADGES. FORM 990, PAGE 6, PART VI, LINE 11B THE CEO AND FINANCE COMMITTEE (WHICH INCLUDES THE TREASURER) REVIEW THE FORM 990 PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C IN ADDITION TO REQUIRING BOARD MEMBERS, STAFF, AND REGULAR VOLUNTEERS TO PROACTIVELY NOTIFY THE FULL BOARD OF ANY CONFLICTS, ALL BOARD MEMBERS, STAFF, AND REGULAR VOLUNTEERS MUST SIGN AN ANNUAL FORM WHICH A) AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE POLICY; B) READ AND UNDERSTOOD IT; C) AGREED TO COMPLY WITH THE POLICY; D) UNDERSTOOD THAT BGCLPC IS A CHARITABLE ORGANIZATION AND MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES; AND E) LIST ALL RELATIONSHIPS WITH BGCLPC VENDORS, SERVICE RECIPIENTS, FUNDERS, EMPLOYEES, AND CONTRACTORS. ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS WITHOUT THE PRESENCE OF THE INTERESTED PARTY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE CEO'S ANNUAL SALARY, WITH NO PARTICIPATION BY THE CEO OR OTHER INTERESTED PERSONS. THE CEO'S SALARY IS ESTABLISHED USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE CEO; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM THE BOYS & GIRLS CLUBS OF AMERICA SALARY SURVEY. THE CEO ALSO RECEIVES REIMBURSEMENTS FOR ROUTINE, REASONABLE, AND DOCUMENTED EXPENSES INCURRED DURING THE YEAR. THE CEO TRAVELS THROUGHOUT OUR SERVICE AREA. FORM 990, PAGE 6, PART VI, LINE 15B A LINE ITEM BUDGET IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD APPROVES THE OVERALL SALARIES AND BENEFITS EXPENSES. DISCUSSIONS AND DECISIONS REGARDING THE BUDGET ARE DOCUMENTED IN BOARD MEETING MINUTES. THE CEO REVIEWS AND APPROVES THE SALARIES OF OTHER OFFICERS OR KEY EMPLOYEES, WITH NO PARTICIPATION BY THE INTERESTED PERSONS, IN ACCORDANCE WITH THE ANNUAL BUDGET APPROVED BY THE BOARD. THE CEO ESTABLISHES SALARIES USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE OFFICER OR KEY EMPLOYEE; AND COST OF LIVING DATA. FORM 990, PAGE 6, PART VI, LINE 19 THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 BUILDING GREAT FUTURES DIRECT EXPENSES -2,562 BUILDING GREAT FUTURES DIRECT EXPENSES 2,562 PRIOR PERIOD CORRECTION: CERTAIN ERRORS RESULTING IN AN UNDERSTATEMENT OF PREVIOUSLY REPORTED REVENUE WERE DISCOVERED DURING THE CURRENT YEAR. DURING THE YEAR ENDED DECEMBER 31, 2022, THE ORGANIZATION RECORDED REVENUE WHICH SHOULD HAVE BEEN RECORDED IN FISCAL YEAR 2021. THE PRIOR PERIOD ADJUSTMENT INCREASED GRANTS AND CONTRACTS RECEIVABLE BY 23,660, GOVERNMENT GRANTS AND CONTRACTS REVENUE BY 9,849, PROGRAM FEES REVENUE BY 13,811, AND INCREASED THE FISCAL YEAR 2021 CHANGE IN NET ASSETS AND NET ASSETS WITH DONOR RESTRICTIONS BY 23,660.