BOYS AND GIRLS CLUB OF GREATER SALEM INC: Form 990, tax year 2023
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- Organization
- BOYS AND GIRLS CLUB OF GREATER SALEM INC (EIN 04-2104912)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-06-09
- IRS object ID
- 202541609349300779
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-09T15:31:43-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042894876 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RYAN & COSCIA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 256 ESSEX STREET | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01970 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104912 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYS & GIRLS CLUB OF GREATER SALEM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOYS | BusinessNameControlTxt |
| Phone | 9787440915 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 24 COLLINS MIDDLE SCHOOL | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01970 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUE GABRIEL | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9787440915 | PhoneNum |
| Signature | 2025-05-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT CONLEYCPA | PreparerPersonNm |
| PTIN | P00146086 | PTIN |
| Phone | 9787441760 | PhoneNum |
| Preparation | 2025-05-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUE GABRIEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 24 COLLINS MIDDLE SCHOOL | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01970 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,739,115 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BGCGS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1869 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | See Schedule O | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,051,370 | PYContributionsGrantsAmt |
| CY Contributions Grants | $921,388 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $294,334 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $362,781 | CYProgramServiceRevenueAmt |
| PY Investment Income | $22,756 | PYInvestmentIncomeAmt |
| CY Investment Income | $75,928 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,314 | PYOtherRevenueAmt |
| CY Other Revenue | $154,544 | CYOtherRevenueAmt |
| PY Total Revenue | $1,381,774 | PYTotalRevenueAmt |
| CY Total Revenue | $1,514,641 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,033,285 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $918,054 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $144,075 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $396,910 | PYOtherExpensesAmt |
| CY Other Expenses | $457,056 | CYOtherExpensesAmt |
| PY Total Expenses | $1,430,195 | PYTotalExpensesAmt |
| CY Total Expenses | $1,375,110 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$48,421 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $139,531 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,540,257 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,674,656 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $289,865 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $241,727 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,250,392 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,432,929 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $883,040 | ExpenseAmt |
| Revenue | $362,781 | RevenueAmt |
| Desc | Today, more than 500 young people at risk and in need are taking advantage of the programs, activities and services provided by the Boys & Girls Club of Greater Salem. Over 85% of our Club members receive free or reduced lunch at school. Our vision is to provide a world-class Club Experience that assures success is within reach of every young person who walks through our doors, with all members on track to graduate from high school with a plan for the future, demonstrating good character and citizenship, and living a healthy lifestyle. To make sure that all of our members have great futures, the Boys & Girls Club of Greater Salem Board of Directors has adopted the Formula for Impact, a research-based theory of change that describes how a Club can increase its impact exponentially on the young people it serves. Our Formula begins with the young people in our Club especially those who need us most. It calls for us to consistently provide the most powerful Club Experience possible by implementing the Key Elements for Positive Youth Development - fun - safe and positive environment - relationships with professional and caring adults - high expectations and challenging programming - high-yield activities and targeted programs - incentives and rewards Our Club members who are ages 8 through 18 pay no more than $25 registration fee per school year to participate in all Club activities and programs. Therefore, we rely heavily on the generosity and support of our community and have service marked with the Commonwealth of Massachusetts the phrase, "Powered by the Community".The only mandatory program is Power Hour where staff and volunteers mobilize to help members with their homework, make sure that it is done correctly, and that it is in the school bag all ready for the next day at school. Beyond Power Hour, members may choose from a broad array of programming. Examples include Robotics, Dance, Creative Writing, Puppet Theater, Drama, Yoga and many gym activities. Members may try out for competitive travelling athletic teams such as basketball where they play teams from other Boys & Girls Clubs from Nashua, NH to Brockton, MA.Since implementation of the Formula for Impact, we are beginning to measure not only outputs but also outcomes in order to show the true impact of our dedication to youth. | Desc |
| Total Program Service Expenses | $883,040 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 50 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | 0 | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUE GABRIEL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9787440915 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 24 COLLINS MIDDLE SCHOOL | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01970 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SUSAN ULBRICH | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| IAN MERRY | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIEL G SULLIVAN | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WENDY DAVISON | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VICTORIA ARZOLA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOMINGO DOMINGUEZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT GROVER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PEDRO FABRE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED CAMPANELLA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY MANNING | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN HEYER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK SILVA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER OSTBERG AS OF 624 | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EMRAN BAQUI AS OF 1023 | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIANE SMITH UNTIL 1023 | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOANNE SCOTT | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $100,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $100,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $102,756 | FundraisingAmt |
| All Other Contributions | $818,632 | AllOtherContributionsAmt |
| Total Contributions | $921,388 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM FEES | 900099 | $354,271 | $354,271 |
| REGISTRATION | 900099 | $6,016 | $6,016 |
| TRANSPORTATION | 900099 | $2,494 | $2,494 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $362,781 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,298 | TotalRevenueColumnAmt |
| Exclusion | $69,298 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $97,349 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $90,719 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,630 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,630 | TotalRevenueColumnAmt |
| Exclusion | $6,630 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $288,299 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $102,756 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $133,755 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,544 | TotalRevenueColumnAmt |
| Exclusion | $154,544 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,514,641 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $362,781 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $230,472 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $812,701 | TotalAmt |
| Program Services | $565,408 | ProgramServicesAmt |
| Management And General | $131,114 | ManagementAndGeneralAmt |
| Fundraising | $116,179 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,397 | TotalAmt |
| Management And General | $7,397 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,262 | TotalAmt |
| Management And General | $26,262 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,694 | TotalAmt |
| Program Services | $49,306 | ProgramServicesAmt |
| Management And General | $12,050 | ManagementAndGeneralAmt |
| Fundraising | $10,338 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,375 | TotalAmt |
| Management And General | $19,375 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,983 | TotalAmt |
| Management And General | $60,983 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,286 | TotalAmt |
| Fundraising | $1,286 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,390 | TotalAmt |
| Program Services | $929 | ProgramServicesAmt |
| Management And General | $64,706 | ManagementAndGeneralAmt |
| Fundraising | $15,755 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,510 | TotalAmt |
| Program Services | $55,315 | ProgramServicesAmt |
| Management And General | $14,678 | ManagementAndGeneralAmt |
| Fundraising | $517 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,769 | TotalAmt |
| Program Services | $7,631 | ProgramServicesAmt |
| Management And General | $2,138 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,918 | TotalAmt |
| Management And General | $3,918 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,541 | TotalAmt |
| Program Services | $13,541 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,713 | TotalAmt |
| Program Services | $31,425 | ProgramServicesAmt |
| Management And General | $4,288 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SUPPLIES | Desc |
| Total | $160,571 | TotalAmt |
| Program Services | $159,485 | ProgramServicesAmt |
| Management And General | $1,086 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,375,110 | TotalAmt |
| Program Services | $883,040 | ProgramServicesAmt |
| Management And General | $347,995 | ManagementAndGeneralAmt |
| Fundraising | $144,075 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,761 | BOYAmt |
| EOY | $232,290 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $435,531 | BOYAmt |
| EOY | $566,819 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,500 | BOYAmt |
| EOY | $1,934 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,746 | BOYAmt |
| EOY | $121,742 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,837 | BOYAmt |
| EOY | $11,056 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $299,246 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $132,772 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,416 | BOYAmt |
| EOY | $166,474 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,930 | BOYAmt |
| EOY | $574,341 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,536 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,540,257 | BOYAmt |
| EOY | $1,674,656 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,765 | BOYAmt |
| EOY | $15,241 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,919 | BOYAmt |
| EOY | $15,767 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,313 | BOYAmt |
| EOY | $141,538 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,868 | BOYAmt |
| EOY | $69,181 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,865 | BOYAmt |
| EOY | $241,727 | 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 | $1,194,020 | BOYAmt |
| EOY | $1,376,180 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,372 | BOYAmt |
| EOY | $56,749 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,250,392 | BOYAmt |
| EOY | $1,432,929 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,540,257 | BOYAmt |
| EOY | $1,674,656 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $139,531 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $43,006 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $729,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $755,461 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,287,498 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,345,704 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,287,155 | CurrentTaxYearAmt |
| Total | $5,405,344 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $729,526 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $755,461 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,287,498 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,345,704 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,287,155 | CurrentTaxYearAmt |
| Total | $5,405,344 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $162,752 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,242,592 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,349 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,398 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,161 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,387 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,097 | CurrentTaxYearAmt |
| Total | $91,392 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $197,829 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,314 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,544 | CurrentTaxYearAmt |
| Total | $365,687 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,862,423 | TotalSupportAmt |
| Public Support CY170 | 0.89430 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89550 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 | $894,317 | BeginningYearBalanceAmt |
| Contributions | $461,794 | ContributionsAmt |
| Investment Earnings Or Losses | $98,708 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $332,921 | OtherExpendituresAmt |
| End Year Balance | $1,121,898 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $999,271 | BeginningYearBalanceAmt |
| Contributions | $273,594 | ContributionsAmt |
| Investment Earnings Or Losses | $61,240 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $434,105 | OtherExpendituresAmt |
| End Year Balance | $894,317 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $780,255 | BeginningYearBalanceAmt |
| Contributions | $639,442 | ContributionsAmt |
| Investment Earnings Or Losses | -$68,054 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $352,372 | OtherExpendituresAmt |
| End Year Balance | $999,271 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $628,129 | BeginningYearBalanceAmt |
| Contributions | $212,726 | ContributionsAmt |
| Investment Earnings Or Losses | $73,709 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $134,309 | OtherExpendituresAmt |
| End Year Balance | $780,255 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $442,766 | BeginningYearBalanceAmt |
| Contributions | $216,287 | ContributionsAmt |
| Investment Earnings Or Losses | $50,903 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $81,827 | OtherExpendituresAmt |
| End Year Balance | $628,129 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.93788 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.04102 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02110 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,309 | OtherCostOrOtherBasisAmt |
| Depreciation | $63,084 | DepreciationAmt |
| Book Value | $4,225 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $231,937 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,688 | DepreciationAmt |
| Book Value | $162,249 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $166,474 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED EXPENSES | Desc |
| Amt | $69,181 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $69,181 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,691,402 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $43,006 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $133,755 | OtherRevenueAmt |
| Revenue Not Reported | $176,761 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,514,641 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,514,641 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,508,865 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $133,755 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $133,755 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,375,110 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,375,110 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The Organization is exempt from Federal and State income taxes as an organization described in Section 501(c)(3) of the Internal Revenue Code. The Organization has adopted the provisions of Accounting for Uncertainty in Income Taxes topic under generally accepted accounting principles in the United States of America. This guidance addresses the accounting uncertainty in income taxes recognized in the organization's financial statements and prescribes a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. It also provides related guidance on measurement classification, interest and penalties and disclosures. As a result of the implementation of this guidance, the Organization has determined that it has no uncertain tax positions requiring accrual and disclosure. |
| Part XI, Line 2d - Other Adjustments: | FUNDRAISING INCOME REDUCED ON 990 B/C OF DIRECT EXPENSES 133,755. |
| Part XII, Line 2d - Other Adjustments: | FUNDRAISING EXPENSES REDUCED ON 990 B/C THEY ARE TAKEN OUT OF REVENUE 133,755. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | CFK | Event1Nm |
| Gross Receipts Event1 | $183,806 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $9,970 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $173,836 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $77,150 | OtherDirectExpensesEvent1Amt |
| Event2 | Wild Turkey Run | Event2Nm |
| Gross Receipts Event2 | $74,500 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $800 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $73,700 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $7,699 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $132,749 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $91,986 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $40,763 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $48,906 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $391,055 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $102,756 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $288,299 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $133,755 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $133,755 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $154,544 | NetIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MA | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line I and Part III, Line 1, Description of Organization | Mission: The Boys & Girls Club of Greater Salem engages a Formula for Impact that ensures that success is within reach of every young person who walks through our doors. The goal is for all members to be promoted from one grade to the next, and on track to graduate from high school, with a plan for the future, demonstrating good character and citizenship, and living a healthy lifestyle. This Formula is our road map for ensuring that young people have a positive, impactful Club experience and, ultimately, achieve the important outcomes that lead them to great futures. It is accomplished by employing caring adult professionals, using nationally tested, evidence-based programs and understanding that we are Powered by the Community. The Boys & Girls Club exists to serve our great community, and our passion for our work is driven by our core values that form the foundation for all we do. We exist to: Enhance Youth Self Esteem and Confidence Build Usable Skills Serve All Kids Provide a Safe, Fun Environment Provide Quality, Well-Designed Programs for Kids In order to do this effectively, we are committed to always considering what is best for our kids, first and foremost. We work hard to ensure that the Club is safe, affordable, inclusive and respectful of diversity, and that we always set high expectations for our kids. |
| Form 990, Part VI, Section B, line 11b | THE BOARD OF DIRECTORS RECEIVES AN ELECTRONIC COPY OF THE FORM 990 BEFORE IT IS FILED. |
| Form 990, Part VI, Section B, line 12c | EACH BOARD MEMBER MUST REVIEW THE CONFLICT OF INTEREST POLICY AND THE CODE OF ETHICS AND CERTIFY THAT THEY ARE IN COMPLIANCE. |
| Form 990, Part VI, Section B, line 15a | SALARIES ARE DETERMINED BY THE CLUB'S FINANCE COMMITTEE BASED UPON A SURVEY CONDUCTED FOR THE BOYS & GIRLS CLUB OF AMERICA OF SEVERAL POSITIONS WITHIN NON-PROFITS IN THE REGION. |
| Form 990, Part VI, Section C, line 18 | PUBLIC INSPECTION POLICIES DO NOT APPLY. |
| Form 990, Part VI, Section C, line 19 | THE CLUB PROVIDES COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. |
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