BOYS & GIRLS CLUB OF DAYTON INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: BOYS & GIRLS CLUB OF DAYTON INC (EIN 31-0536657)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202323199349303247
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T10:45:34-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	310787612	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KENTNER SELLERS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	801 FALLS CREEK DR	AddressLine1Txt
City	VANDALIA	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	453779695	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	310536657	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BOYS & GIRLS CLUB OF DAYTON INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BOYS	BusinessNameControlTxt
Phone	9372628377	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1828 WEST STEWART STREET	AddressLine1Txt
City	DAYTON	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45408	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CRYSTAL ALLEN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	9372628377	PhoneNum
Signature	2023-11-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CRYSTAL	PersonFirstNm
Person Last	ALLEN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK SMITH	PreparerPersonNm
PTIN	P00369004	PTIN
Phone	9378981376	PhoneNum
Preparation	2023-11-14	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CRYSTAL ALLEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1828 W STEWART ST	AddressLine1Txt
City	DAYTON	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45408	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,659,640	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BGCDAYTON.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1930	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	TO HELP BOYS AND GIRLS INCREASE THEIR ESTEEM, ENHANCE THE DEVELOPMENT OF POSITIVE VALUES, AND INTERACT WITH RESPECT FOR OTHERS.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	21	TotalEmployeeCnt
Total Volunteers	45	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,542,742	PYContributionsGrantsAmt
CY Contributions Grants	$1,124,140	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$412	PYInvestmentIncomeAmt
CY Investment Income	$1,010	CYInvestmentIncomeAmt
PY Other Revenue	$123,632	PYOtherRevenueAmt
CY Other Revenue	$534,490	CYOtherRevenueAmt
PY Total Revenue	$1,666,786	PYTotalRevenueAmt
CY Total Revenue	$1,659,640	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$362,708	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$444,987	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$99,883	CYTotalFundraisingExpenseAmt
PY Other Expenses	$339,411	PYOtherExpensesAmt
CY Other Expenses	$600,932	CYOtherExpensesAmt
PY Total Expenses	$702,119	PYTotalExpensesAmt
CY Total Expenses	$1,045,919	CYTotalExpensesAmt
PY Revenues Less Expenses	$964,667	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$613,721	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,604,744	TotalAssetsBOYAmt
Total Assets EOY	$2,229,485	TotalAssetsEOYAmt
Total Liabilities BOY	$46,234	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$62,179	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,558,510	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,167,306	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SINCE 1930, THE BOYS & GIRLS CLUB OF DAYTON (BGCD) HAS BEEN AN ANCHOR AND OASIS WITH A MISSION FOCUSED ON INSPIRING, DEVELOPING AND HELPING YOUNG PEOPLE TO REACH THEIR FULL POTENTIAL BECAUSE WE BELIEVE THAT EVERY CHILD HAS THE POTENTIAL TO SUCCEED AND DESERVES A GREAT FUTURE. OUR VISION IS TO SEE THAT EVERY CHILD WITHIN OUR REACH HAS ACCESS TO A WORLD-CLASS CLUB EXPERIENCE THAT ASSURES SUCCESS IS WITHIN THEIR REACH - WITH THE ACADEMIC SUPPORT THEY NEED, ON TRACK TO GRADUATE FROM HIGH SCHOOL WITH A PLAN FOR THE FUTURE, DEMONSTRATING GOOD CHARACTER AND CITIZENSHIP, AND LIVING A HEALTHY LIFESTYLE. THE CLUB IS SO MUCH MORE THAN JUST A PLACE TO GO AFTER SCHOOL, IT'S A YOUTH DEVELOPMENT PROGRAM THAT MAKES A DIFFERENCE. THE BOYS & GIRLS CLUB AMERICA AND OUR CLUB HERE IN DAYTON HAVE ADOPTED THE FORMULA FOR IMPACT, A RESEARCH-BASED THEORY OF CHANGE THAT CAN INCREASE OUR IMPACT - EXPONENTIALLY - ON THE YOUNG PEOPLE THAT NEED US MOST. OUR FORMULA FOCUSES ARE ACADEMIC SUCCESS, GOOD CHARACTER AND C	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$773,258	ExpenseAmt
Desc	BCGD RECEIVED FUNDING FROM UNITED WAY, THE BOYS AND GIRLS CLUB OF AMERICA AND VARIOUS LOCAL FOUNDATIONS AND CORPORATIONS TO ASSIST IN COVERING EXPENSES OF THE VARIOUS PROGRAMS OFFERED. THE CLUB'S BOARD WILL CONTINUE TO PURSUE VIABLE FUNDING SOURCES FOR BOTH PROGRAMS AND OPERATIONS.	Desc
Total Program Service Expenses	$773,258	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	Yes (true)	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	21	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	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	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	Yes (true)	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CRYSTAL ALLEN	PersonNm
Phone	9372628377	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1828 W STEWART STREET	AddressLine1Txt
City	DAYTON	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45408	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
CRYSTAL ALLEN
EXECUTIVE DI	40.00	Yes (X)	Yes (X)	$63,876	$0	$0
KEVIN CLEMONS
TRUSTEE	2.00	Yes (X)		$0	$0	$0
VICKI GIAMBRONE
TRUSTEE	2.00	Yes (X)		$0	$0	$0
MICA GOOSBY
BOARD CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID HARTZELL
VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
BRANDON HAWLEY
TRUSTEE	2.00	Yes (X)		$0	$0	$0
BRITTINI LACY
TRUSTEE	2.00	Yes (X)		$0	$0	$0
SHANDA MCKINNEY
TRUSTEE	2.00	Yes (X)		$0	$0	$0
ELLEN MILLER
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
MATTHEW SCHNELLE
TRUSTEE	2.00	Yes (X)		$0	$0	$0
ADAM SHERMAN
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
DR KAREN TOWNSEND
TRUSTEE	2.00	Yes (X)		$0	$0	$0
DEVON VALENCIA
TRUSTEE	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$63,876	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Government Grants	$104,051	GovernmentGrantsAmt
All Other Contributions	$1,020,089	AllOtherContributionsAmt
Noncash Contributions	$32,959	NoncashContributionsAmt
Total Contributions	$1,124,140	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,010	TotalRevenueColumnAmt
Exclusion	$1,010	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$530,964	FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$530,964	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Total Revenue Column	$3,526	TotalRevenueColumnAmt
Exclusion	$3,526	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,526	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,659,640	TotalRevenueColumnAmt
Exclusion	$4,536	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$63,876	TotalAmt
Program Services	$51,100	ProgramServicesAmt
Management And General	$6,388	ManagementAndGeneralAmt
Fundraising	$6,388	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$330,122	TotalAmt
Program Services	$264,098	ProgramServicesAmt
Management And General	$33,012	ManagementAndGeneralAmt
Fundraising	$33,012	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,988	TotalAmt
Program Services	$2,689	ProgramServicesAmt
Management And General	$299	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$19,280	TotalAmt
Program Services	$17,352	ProgramServicesAmt
Management And General	$1,928	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$28,721	TotalAmt
Program Services	$22,977	ProgramServicesAmt
Management And General	$2,872	ManagementAndGeneralAmt
Fundraising	$2,872	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$32,739	TotalAmt
Program Services	$26,191	ProgramServicesAmt
Management And General	$3,274	ManagementAndGeneralAmt
Fundraising	$3,274	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,020	TotalAmt
Program Services	$2,567	ProgramServicesAmt
Management And General	$453	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$12,796	TotalAmt
Program Services	$10,749	ProgramServicesAmt
Management And General	$1,919	ManagementAndGeneralAmt
Fundraising	$128	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$233,838	TotalAmt
Program Services	$154,333	ProgramServicesAmt
Management And General	$63,136	ManagementAndGeneralAmt
Fundraising	$16,369	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$55,212	TotalAmt
Program Services	$27,606	ProgramServicesAmt
Management And General	$27,606	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$11,438	TotalAmt
Program Services	$9,722	ProgramServicesAmt
Management And General	$1,716	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$27,409	TotalAmt
Program Services	$23,298	ProgramServicesAmt
Management And General	$4,111	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$18,529	TotalAmt
Program Services	$18,529	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
UTILITIES	$99,099	$84,234	$14,865
OTHER PROGRAM EXPENSES	$46,946	$13,410		$33,536
PROFESSIONAL FEES	$43,039	$34,431	$4,304	$4,304
DUES AND SUBSCRIPTIONS	$5,873	$4,992	$881

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,994	TotalAmt
Program Services	$4,980	ProgramServicesAmt
Management And General	$6,014	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,045,919	TotalAmt
Program Services	$773,258	ProgramServicesAmt
Management And General	$172,778	ManagementAndGeneralAmt
Fundraising	$99,883	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$19	BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$698,142	BOYAmt
EOY	$1,359,295	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$425,851	BOYAmt
EOY	$200,430	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$15,489	BOYAmt
EOY	$37,044	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$13,905	BOYAmt
EOY	$1,107	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,703,955	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,090,466	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$402,871	BOYAmt
EOY	$613,489	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$23,467	BOYAmt
EOY	$18,120	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$25,000	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,604,744	BOYAmt
EOY	$2,229,485	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$46,234	BOYAmt
EOY	$62,179	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$46,234	BOYAmt
EOY	$62,179	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	$746,522	BOYAmt
EOY	$2,044,577	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$811,988	BOYAmt
EOY	$122,729	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,558,510	BOYAmt
EOY	$2,167,306	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,604,744	BOYAmt
EOY	$2,229,485	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$613,721	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$4,245	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$680	InvestmentExpenseAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	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	$379,665	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$576,159	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$664,460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,542,742	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,124,140	CurrentTaxYearAmt
Total	$4,287,166	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$379,665	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$576,159	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$664,460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,542,742	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,124,140	CurrentTaxYearAmt
Total	$4,287,166	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$4,287,166	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$464	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$628	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$790	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$412	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,010	CurrentTaxYearAmt
Total	$3,304	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	-$2,457	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$266	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,818	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,310	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,526	CurrentTaxYearAmt
Total	$16,463	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$4,306,933	TotalSupportAmt
Gross Receipts Rltd Activities	$181,555	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99540	PublicSupportCY170Pct
Public Support PY170	0.99430	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	PART II, LINE 10	FormAndLineReferenceDesc
Explanation	OTHER REVENUE 16,463	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	$23,467	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$4,531	InvestmentEarningsOrLossesAmt
Other Expenditures	$816	OtherExpendituresAmt
End Year Balance	$18,120	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$21,439	BeginningYearBalanceAmt
Investment Earnings Or Losses	$2,814	InvestmentEarningsOrLossesAmt
Other Expenditures	$786	OtherExpendituresAmt
End Year Balance	$23,467	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$19,979	BeginningYearBalanceAmt
Investment Earnings Or Losses	$2,234	InvestmentEarningsOrLossesAmt
Other Expenditures	$774	OtherExpendituresAmt
End Year Balance	$21,439	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$29,518	BeginningYearBalanceAmt
Investment Earnings Or Losses	$3,123	InvestmentEarningsOrLossesAmt
Other Expenditures	$12,662	OtherExpendituresAmt
End Year Balance	$19,979	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$19,518	BeginningYearBalanceAmt
Contributions	$46,500	ContributionsAmt
Other Expenditures	$36,500	OtherExpendituresAmt
End Year Balance	$29,518	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.50540	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.49460	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (true)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$100,315	OtherCostOrOtherBasisAmt
Book Value	$100,315	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,537,140	OtherCostOrOtherBasisAmt
Depreciation	$2,048,384	DepreciationAmt
Book Value	$488,756	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$49,560	OtherCostOrOtherBasisAmt
Depreciation	$25,142	DepreciationAmt
Book Value	$24,418	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,940	OtherCostOrOtherBasisAmt
Depreciation	$16,940	DepreciationAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$613,489	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,655,395	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$4,245	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$4,245	RevenueNotReportedAmt
Revenue Subtotal	$1,659,640	RevenueSubtotalAmt
Total Revenue Per Form990	$1,659,640	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,046,599	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$1,046,599	ExpensesSubtotalAmt
Investment Expenses Not Incld2	-$680	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	-$680	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,045,919	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION FOLLOWS AUTHORITATIVE GUIDANCE RELATED TO THE ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE NEW GUIDANCE PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON INFORMATION AND TAX RETURNS INCLUDING THE POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. MANAGEMENT CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022. ACCORDINGLY, THERE IS NO ADJUSTMENT TO THE FINANCIAL STATEMENTS REQUIRED TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	SPARK	Event1Nm
Gross Receipts Event1	$530,964	GrossReceiptsEvent1Amt
Gross Revenue Event1	$530,964	GrossRevenueEvent1Amt
Gross Receipts Total	$530,964	GrossReceiptsTotalAmt
Gross Revenue Total Events	$530,964	GrossRevenueTotalEventsAmt
Net Income Summary	$530,964	NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Disqualified Person Ex Bnft Tr DisqualifiedPersonExBnftTrGrp

Field	Value	IRS element (for citing)
Person	TARANISHA MARLOW	PersonNm
Rln Disqualified Person Org	FORMER EXEC DIRECTOR	RlnDisqualifiedPersonOrgTxt
Transaction	UNATHORIZED COMPENSATION	TransactionDesc
Transaction Corrected	Yes (true)	TransactionCorrectedInd

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	SPECIAL EVENT	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$32,959	NoncashContributionsRptF990Amt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	SINCE 1930, THE BOYS & GIRLS CLUB OF DAYTON (BGCD) HAS BEEN AN ANCHOR AND OASIS WITH A MISSION FOCUSED ON INSPIRING, DEVELOPING AND HELPING YOUNG PEOPLE TO REACH THEIR FULL POTENTIAL BECAUSE WE BELIEVE THAT EVERY CHILD HAS THE POTENTIAL TO SUCCEED AND DESERVES A GREAT FUTURE. OUR VISION IS TO SEE THAT EVERY CHILD WITHIN OUR REACH HAS ACCESS TO A WORLD-CLASS CLUB EXPERIENCE THAT ASSURES SUCCESS IS WITHIN THEIR REACH - WITH THE ACADEMIC SUPPORT THEY NEED, ON TRACK TO GRADUATE FROM HIGH SCHOOL WITH A PLAN FOR THE FUTURE, DEMONSTRATING GOOD CHARACTER AND CITIZENSHIP, AND LIVING A HEALTHY LIFESTYLE. THE CLUB IS SO MUCH MORE THAN JUST A PLACE TO GO AFTER SCHOOL, IT'S A YOUTH DEVELOPMENT PROGRAM THAT MAKES A DIFFERENCE. THE BOYS & GIRLS CLUB AMERICA AND OUR CLUB HERE IN DAYTON HAVE ADOPTED THE FORMULA FOR IMPACT, A RESEARCH-BASED THEORY OF CHANGE THAT CAN INCREASE OUR IMPACT - EXPONENTIALLY - ON THE YOUNG PEOPLE THAT NEED US MOST. OUR FORMULA FOCUSES ARE ACADEMIC SUCCESS, GOOD CHARACTER AND CITIZENSHIP AND HEALTHY LIFESTYLES AND CALLS FOR US TO CONSISTENTLY PROVIDE THE MOST POWERFUL CLUB EXPERIENCE POSSIBLE - BY IMPLEMENTING THE FIVE KEY ELEMENTS FOR POSITIVE YOUTH DEVELOPMENT, OFFERING HIGH-YIELD ACTIVITIES AND PROVIDING TARGETED PROGRAMS - ALL OF WHICH HELP YOUTH ACHIEVE PRIORITY OUTCOMES. AT THE BOYS & GIRLS CLUBS OF DAYTON, WE ARE COMMITTED TO DOING WHATEVER IT TAKES TO BUILD MORE GREAT FUTURES.
FORM 990, PAGE 6, PART VI, LINE 5	THE ORGANIZATION TOOK CORRECTIVE ACTIONS TO RECOVER FUNDS IMPROPERLY TAKEN BY THE FORMER EXECUTIVE DIRECTOR. RESTITUTION OF THE FUNDS WAS COMPLETED IN 2023.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS OF THE GOVERNING BOARD HAVE AUTHORITY TO AND APPROVE ALL NEW BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11B	ELECTRONIC COPIES OF THE 990 WERE FORWARDED TO THE BOARD FOR REVIEW.
FORM 990, PAGE 6, PART VI, LINE 12C	BOARD MEMBERS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST POLICY ANNUALLY. THE CONFLICT OF INTEREST POLICY IS SIGNED AS PART OF THE NEW MEMBER ORIENTATION.
FORM 990, PAGE 6, PART VI, LINE 19	THE CLUB PROVIDES THE FORM 1023 AND FORM 990 THROUGH A LINK ON THE WEBSITE AND GUIDESTAR WEBSITE. THE CONFLICT OF INTEREST PLOICY IS AVAILABLE ON REQUEST.