BOYS & GIRLS CLUB OF DAYTON INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: BOYS & GIRLS CLUB OF DAYTON INC (EIN 31-0536657)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-15
IRS object ID: 202213199349316406
Schema version: 2021v4.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-15T14:41:02-05:00	ReturnTs
Tax Period End	2021-12-31	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	2021-01-01	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	2022-11-15	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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARK SMITH	PreparerPersonNm
PTIN	P00369004	PTIN
Phone	9378981376	PhoneNum
Preparation	2022-11-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$1,681,786	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	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	16	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$664,460	PYContributionsGrantsAmt
CY Contributions Grants	$1,542,742	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$790	PYInvestmentIncomeAmt
CY Investment Income	$412	CYInvestmentIncomeAmt
PY Other Revenue	$11,818	PYOtherRevenueAmt
CY Other Revenue	$123,632	CYOtherRevenueAmt
PY Total Revenue	$677,068	PYTotalRevenueAmt
CY Total Revenue	$1,666,786	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$222,868	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$362,708	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$6,266	CYTotalFundraisingExpenseAmt
PY Other Expenses	$201,804	PYOtherExpensesAmt
CY Other Expenses	$339,411	CYOtherExpensesAmt
PY Total Expenses	$424,672	PYTotalExpensesAmt
CY Total Expenses	$702,119	CYTotalExpensesAmt
PY Revenues Less Expenses	$252,396	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$964,667	CYRevenuesLessExpensesAmt
Total Assets BOY	$610,553	TotalAssetsBOYAmt
Total Assets EOY	$1,604,744	TotalAssetsEOYAmt
Total Liabilities BOY	$19,155	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$46,234	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$591,398	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,558,510	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF THE BOYS AND GIRLS CLUB OF DAYTON IS TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. IT IS OUR BELIEF THAT ALL YOUNG PEOPLE ARE CAPABLE AND HAVE THE POTENTIAL TO SUCCEED, TO ACHIEVE GREATNESS AND TO SOAR. WE INSPIRE THAT SUCCESS THROUGH QUALITY PROGRAMS, FUN ACTIVITIES AND SOLID RELATIONSHIPS WITH THE STUDENTS AND FAMILIES WE SERVE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$584,874	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	$584,874	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	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	Yes (true)	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	false	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	16	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	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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 (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
TARANISHA MARLOW
FORMER EXECU	40.00	Yes (X)	$77,497	$0	$0
KEVIN CLEMONS
TRUSTEE	2.00		$0	$0	$0	Yes (X)
VICKI GIAMBRONE
TRUSTEE	3.00		$0	$0	$0	Yes (X)
MICA GOOSBY
VICE CHAIR	4.00	Yes (X)	$0	$0	$0	Yes (X)
DAVID HARTZELL
TREASURER	3.00	Yes (X)	$0	$0	$0	Yes (X)
BRANDON HAWLEY
TRUSTEE	2.00		$0	$0	$0	Yes (X)
BRITTINI LACY
TRUSTEE	2.00		$0	$0	$0	Yes (X)
DIONNE MCDOLE
TRUSTEE	2.00		$0	$0	$0	Yes (X)
SHANDA MCKINNEY
BOARD CHAIR	3.00	Yes (X)	$0	$0	$0	Yes (X)
ELLEN MILLER
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
MATTHEW SCHNELLE
TRUSTEE	2.00		$0	$0	$0	Yes (X)
ADAM SHERMAN
TRUSTEE	2.00		$0	$0	$0	Yes (X)
BRYAN STEWART
TRUSTEE	2.00		$0	$0	$0	Yes (X)
DR KAREN TOWNSEND
TRUSTEE	2.00		$0	$0	$0	Yes (X)
SYLVESTER TOWNSEND
TRUSTEE	2.00		$0	$0	$0	Yes (X)
DEVON VALENCIA
TRUSTEE	2.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$77,497	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Government Grants	$161,915	GovernmentGrantsAmt
All Other Contributions	$1,380,827	AllOtherContributionsAmt
Noncash Contributions	$15,000	NoncashContributionsAmt
Total Contributions	$1,542,742	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$412	TotalRevenueColumnAmt
Exclusion	$412	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$135,322	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$15,000	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$120,322	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Total Revenue Column	$3,310	TotalRevenueColumnAmt
Exclusion	$3,310	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,310	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,666,786	TotalRevenueColumnAmt
Exclusion	$3,722	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$77,497	TotalAmt
Program Services	$69,747	ProgramServicesAmt
Management And General	$7,750	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$237,253	TotalAmt
Program Services	$213,528	ProgramServicesAmt
Management And General	$23,725	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$936	TotalAmt
Program Services	$842	ProgramServicesAmt
Management And General	$94	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$22,477	TotalAmt
Program Services	$20,229	ProgramServicesAmt
Management And General	$2,248	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$24,545	TotalAmt
Program Services	$22,091	ProgramServicesAmt
Management And General	$2,454	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$35,902	TotalAmt
Program Services	$30,517	ProgramServicesAmt
Management And General	$5,385	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,764	TotalAmt
Program Services	$6,521	ProgramServicesAmt
Management And General	$1,165	ManagementAndGeneralAmt
Fundraising	$78	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$88,405	TotalAmt
Program Services	$58,347	ProgramServicesAmt
Management And General	$23,870	ManagementAndGeneralAmt
Fundraising	$6,188	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$42,782	TotalAmt
Program Services	$21,391	ProgramServicesAmt
Management And General	$21,391	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$10,829	TotalAmt
Program Services	$9,205	ProgramServicesAmt
Management And General	$1,624	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$68	TotalAmt
Program Services	$68	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$16,338	TotalAmt
Program Services	$13,887	ProgramServicesAmt
Management And General	$2,451	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$16,946	TotalAmt
Program Services	$16,946	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
UTILITIES	$45,710	$38,854	$6,856
PROFESSIONAL FEES	$24,054	$20,446	$3,608
OTHER PROGRAM EXPENSES	$18,149	$18,149
LOSS CONTINGENCY	$15,489	$13,166	$2,323

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,975	TotalAmt
Program Services	$10,940	ProgramServicesAmt
Management And General	$6,035	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$702,119	TotalAmt
Program Services	$584,874	ProgramServicesAmt
Management And General	$110,979	ManagementAndGeneralAmt
Fundraising	$6,266	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$33	BOYAmt
EOY	$19	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$202,886	BOYAmt
EOY	$698,142	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$154,843	BOYAmt
EOY	$425,851	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$15,489	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$13,905	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,465,927	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,063,056	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$231,352	BOYAmt
EOY	$402,871	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$21,439	BOYAmt
EOY	$23,467	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$25,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$610,553	BOYAmt
EOY	$1,604,744	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$19,155	BOYAmt
EOY	$46,234	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$19,155	BOYAmt
EOY	$46,234	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	$486,410	BOYAmt
EOY	$746,522	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$104,988	BOYAmt
EOY	$811,988	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$591,398	BOYAmt
EOY	$1,558,510	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$610,553	BOYAmt
EOY	$1,604,744	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$964,667	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$3,140	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$695	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	$371,760	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$379,665	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$576,159	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$664,460	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,542,742	CurrentTaxYearAmt
Total	$3,534,786	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$371,760	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$379,665	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$576,159	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$664,460	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,542,742	CurrentTaxYearAmt
Total	$3,534,786	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$3,534,786	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,842	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$464	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$628	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$790	CurrentTaxYearMinus1YearAmt
Current Tax Year	$412	CurrentTaxYearAmt
Total	$4,136	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,162	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	-$2,457	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$266	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,818	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,310	CurrentTaxYearAmt
Total	$16,099	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$3,555,021	TotalSupportAmt
Gross Receipts Rltd Activities	$148,323	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99430	PublicSupportCY170Pct
Public Support PY170	0.99160	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 16,099	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	$21,439	BeginningYearBalanceAmt
Investment Earnings Or Losses	$2,814	InvestmentEarningsOrLossesAmt
Other Expenditures	$786	OtherExpendituresAmt
End Year Balance	$23,467	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$18,218	BeginningYearBalanceAmt
Contributions	$39,100	ContributionsAmt
Other Expenditures	$37,800	OtherExpendituresAmt
End Year Balance	$19,518	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	$2,238,677	OtherCostOrOtherBasisAmt
Depreciation	$2,023,052	DepreciationAmt
Book Value	$215,625	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$49,560	OtherCostOrOtherBasisAmt
Depreciation	$23,064	DepreciationAmt
Book Value	$26,496	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$77,375	OtherCostOrOtherBasisAmt
Depreciation	$16,940	DepreciationAmt
Book Value	$60,435	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$402,871	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,669,926	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$3,140	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$3,140	RevenueNotReportedAmt
Revenue Subtotal	$1,666,786	RevenueSubtotalAmt
Total Revenue Per Form990	$1,666,786	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$702,814	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$702,814	ExpensesSubtotalAmt
Investment Expenses Not Incld2	-$695	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	-$695	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$702,119	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, 2021. 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	$135,322	GrossReceiptsEvent1Amt
Gross Revenue Event1	$135,322	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$15,000	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$135,322	GrossReceiptsTotalAmt
Gross Revenue Total Events	$135,322	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$15,000	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$15,000	DirectExpenseSummaryEventsAmt
Net Income Summary	$120,322	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	false	TransactionCorrectedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	THE MISSION OF THE BOYS AND GIRLS CLUB OF DAYTON IS TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. IT IS OUR BELIEF THAT ALL YOUNG PEOPLE ARE CAPABLE AND HAVE THE POTENTIAL TO SUCCEED, TO ACHIEVE GREATNESS AND TO SOAR. WE INSPIRE THAT SUCCESS THROUGH QUALITY PROGRAMS, FUN ACTIVITIES AND SOLID RELATIONSHIPS WITH THE STUDENTS AND FAMILIES WE SERVE.
FORM 990, PAGE 6, PART VI, LINE 5	DURING 2022, THE ORGANIZATION DISCOVERED THE FORMER EXECUTIVE DIRECTOR ENGAGED IN IMPROPER FINANCIAL TRANSACTIONS DURING 2021 AND 2022. THE BOARD TOOK IMMEDIATE ACTION, TERMINATED EMPLOYMENT, AND CONSULTED WITH LEGAL COUNSEL AND INSURANCE CARRIER. THE ORGANIZATION HAS NOT YET RESOLVED THE MATTER, BUT IS SEEKING RESTITUTION. THE DOLLAR AMOUNT IS STILL UNDER REVIEW AND HAS NOT YET BEEN DETERMINED.
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.