2022-05-16T15:27:31-05:00 2021-12-31 042929980 BURKHART PIZZANELLI PC 201 PARK AVE SUITE 2 WEST SPRINGFIELD MA 010891597 990 2021-01-01 042105827 WEST SPRINGFIELD BOYS & GIRLS CLUB INC WEST 4137361831 615 MAIN STREET WEST SPRINGFIELD MA 01089 MICHAEL MORIARTY PRESIDENT 4137361831 2022-05-13 true MICHAEL MORIARTY 999009999 JULIE QUINK P01068729 4137349040 2022-05-13 2021 2022-09-23 18:48:47Z MICHAEL MORIARTY 615 MAIN STREET WEST SPRINGFIELD MA 01089 2994262 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. 24 24 61 0 423082 1613444 837211 814350 41727 28331 310610 339132 1612630 2795257 0 0 1071300 779355 0 62930 339047 448993 1410347 1228348 202283 1566909 1559779 3170012 49588 92715 1510191 3077297 PROVIDE EDUCATIONAL, EMOTIONAL, INTELLECTUAL, PHYSICAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT TO YOUTH IN THE GREATER WEST SPRINGFIELD, MASSACHUSETTS AREA. false false 914102 814350 PROVIDE EDUCATIONAL, EMOTIONAL, INTELLECTUAL, PHYSICAL, HEALTH, VOCATIONAL, SOCIAL AND CHARACTER DEVELOPMENT TO YOUTH IN THE GREATER WEST SPRINGFIELD, MASSACHUSETTS AREA. 914102 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 6 0 false 61 true false false false false false false false false false false false false false false X 24 24 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 JONATHAN BRETON DIRECTOR 1.00 X 0 0 0 ARLENE COLLINS DIRECTOR 1.00 X 0 0 0 BOB COLLINS DIRECTOR 1.00 X 0 0 0 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 BEN PALMER 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 1 false false false 1164 7200 27200 20200 1557680 700 1613444 MEMBERSHIP DUES 900099 814350 814350 814350 10452 10452 9670 9670 9670 9670 170800 834 142419 11336 28381 -10502 17879 -10836 28715 137967 45250 92717 92717 PERSONAL PROTECTION PAYROLL 236745 236745 236745 2795257 1040259 141554 127272 77832 43260 6180 518856 439171 46636 33049 66677 47697 12143 6837 66550 53250 9259 4041 16103 16103 4722 4722 20849 4454 16161 234 25169 25169 164101 139486 16410 8205 68084 49804 16013 2267 36103 30688 3610 1805 PROGRAM EXPENSES AND SUPP 39495 39495 COMPUTER EXPENSES 17387 17387 DUES, LICENSES AND FEES 15661 746 14915 FOOD EXPENSE 13843 13843 27476 17636 9528 312 1228348 914102 251316 62930 265576 515534 31284 20000 44307 35162 361550 3465 10920 2889081 1152563 759069 1736518 456078 490328 1559779 3170012 34109 70166 15479 22549 49588 92715 X 1490191 3057297 20000 20000 1510191 3077297 1559779 3170012 X 1566909 197 X false true X true false X 390448 473928 293261 423082 1613444 3194163 697126 854051 1135507 1068411 1051095 4806190 102347 110590 124826 96030 137967 571760 1189921 1438569 1553594 1587523 2802506 8572113 8572113 23776 27615 29926 19285 15400 116002 23776 27615 29926 19285 15400 116002 1213697 1466184 1583520 1606808 2817906 8688115 0.98660 0.98060 0.01000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57000 57000 169866 102256 67610 124610 ACCRUED PAYROLL 19921 ACCURED PAYROLL TAXES 1226 ACCURED UTILITIES EXPENSE 1212 CREDIT CARD LIABILITY 190 22549 X 3208367 197 406800 406997 2801370 4722 -10835 -6113 2795257 1641261 56085 56085 1585176 4722 -361550 -356828 1228348 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, 2021, 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, 2018. 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 45,250 EMPLOYEE RETENTION CREDIT 361,550 SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON SALE OF PROPERTY AND EQUIPMENT -10,835 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSE OF SPECIAL EVENTS 45,250 LOSS OF SALE OF PROPERTY AND EQUIPMENT 10,835 SCHEDULE D, PAGE 4, PART XII, LINE 4B EMPLOYEE RETENTION CREDIT -361,550 GOLF EVENT 70473 70473 18575 SOCIAL OPEN HOU 41862 41862 5995 2 25632 25632 18727 137967 137967 43297 43297 94670 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 DIRECT EXPENSE OF SPECIAL EVENTS 45,250 EMPLOYEE RETENTION CREDIT 361,550 LOSS ON SALE OF PROPERTY AND EQUIPMENT 10,835 DIRECT EXPENSE OF SPECIAL EVENTS -45,250 LOSS OF SALE OF PROPERTY AND EQUIPMENT -10,835 EMPLOYEE RETENTION CREDIT -361,550