2022-11-11T09:43:21-06:00 2021-12-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2021-01-01 351033735 Boys & Girls Club of Elkhart County Inc BOYS 5745345933 PO Box 614 Goshen IN 46527 Kevin Deary President & CEO 5745345933 2022-11-10 1 Kevin Deary XXX-XX-XXXX Rebekuh Eley P01247672 3126343400 2022-11-10 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Kevin Deary PO Box 614 Goshen IN 46527 10932330 0 X www.bgcelkhartcounty.org X 1955 IN A Boys & Girls Club provides: A safe place to learn and grow, ongoing relationships with caring adult professionals, life-enhancing and character development experiences, hope and opportunity. 24 24 171 825 0 0 7434766 9256247 589188 974690 24483 87737 14511 -127573 8062948 10191101 237364 0 0 0 3935618 4199250 0 0 587136 1833179 2561517 6006161 6760767 2056787 3430334 29699752 31131288 3235084 468227 26464668 30663061 To empower all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. 0 0 5185087 0 979315 Program Activities, Recreational Activities and After School Program for the children of Elkhart County. 5185087 1 1 0 0 0 1 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 12 0 1 171 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X Kevin Deary 5745345933 PO Box 614 Goshen IN 46527 Kevin Deary President/CEO 40.00 0.00 X X 176890 0 26702 Jason Les CFO 40.00 0.00 X 97633 0 23173 Matt Fischer CAO 40.00 0.00 X 100816 0 14233 Julia Clark CHRO 40.00 0.00 X 89465 0 21137 Launa Leftwich COO 40.00 0.00 X 98063 0 11649 Brent Carrick Chair 1.00 0.00 X 0 0 0 Dr Toni Pauls Vice Chair 1.00 0.00 X 0 0 0 Jeff Lund Secretary 1.00 0.00 X 0 0 0 Shaun Mawhorter Treasurer 1.00 0.00 X 0 0 0 Adrian Aguilar Goshen Board President 1.00 0.00 X 0 0 0 Jason Bontrager Board Member 1.00 0.00 X 0 0 0 Steve Fidler Board Member 1.00 0.00 X 0 0 0 Dawn Fisher Board Member 1.00 0.00 X 0 0 0 Norm Floria Board Member 1.00 0.00 X 0 0 0 Theresa Gunden Board Member 1.00 0.00 X 0 0 0 Rick Jenkins Board Member 1.00 0.00 X 0 0 0 Joanna King Board Member until 01/2021 1.00 0.00 X 0 0 0 Jeff Krusenklaus Board Member 1.00 0.00 X 0 0 0 John Leavitt Board Member 1.00 0.00 X 0 0 0 Jason Lippert Board Member 1.00 0.00 X 0 0 0 Dean Miller Middlebury Board President 1.00 0.00 X 0 0 0 Dan Morrison Board Member 1.00 0.00 X 0 0 0 Mary Nommay-Keil Elkhart Board President 1.00 0.00 X 0 0 0 Dan Oakley Board Member 1.00 0.00 X 0 0 0 Jodi Spataro Board Member 1.00 0.00 X 0 0 0 Jeff Troxel Board Member 1.00 0.00 X 0 0 0 Vince Turner Board Member 1.00 0.00 X 0 0 0 Meg Waddell Board Member 1.00 0.00 X 0 0 0 Julia Willis Board Member until 01/2021 1.00 0.00 X 0 0 0 Douglas Wogoman Board Member 1.00 0.00 X 0 0 0 562867 0 96894 2 0 1 0 MapleTronics Computers 2116 W Wilden Avenue Goshen IN 46528 Computer/IT Services 126759 1 48650 39406 3426080 2228978 3513133 453001 9256247 Kids Care Fees 624410 974690 974690 974690 43228 43228 4625 0 4625 4625 4625 39895 18050 0 13436 39895 4614 44509 44509 547515 3426080 684370 -136855 -136855 48080 43423 4657 4657 10191101 979315 0 -44461 562867 562867 2864039 2397120 85504 381415 74107 51838 14021 8248 439827 307659 83215 48953 258410 180758 48891 28761 96467 96467 24000 14948 9052 39468 39468 125975 91928 16297 17750 337075 328011 5707 3357 13885 2627 11258 34399 34399 680868 669866 6927 4075 89652 80577 5714 3361 Program Supplies 656395 656395 Repairs & Maintenance 265070 233295 20006 11769 Bad Debt Expense 39002 38934 68 Vehicle Expense 23384 23384 135877 107747 22550 5580 6760767 5185087 988544 587136 3477826 3955312 0 9910 2368126 1253735 288950 1887512 2873308 2775015 20545729 4974329 16104039 15571400 765729 1134757 3821774 4543647 29699752 31131288 452185 454669 21990 13558 2760909 0 3235084 468227 X 24339721 29373848 2124947 1289213 26464668 30663061 29699752 31131288 X 3430334 63812 704247 X 0 1 X 0 0 X 4376173 8059482 8582539 7434766 9256247 37709207 4376173 8059482 8582539 7434766 9256247 37709207 800932 36908275 30703 40667 14142 45442 47853 178807 4657 4657 2986 99749 2681 1156 106572 37999243 6170075 0.97130 0.96840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 786480 0 0 3821774 31859 721980 17481 14484 4543648 2826590 463900 677670 135274 11112 3821774 2716456 6729 226549 83255 39889 2826590 2902117 3417 -84180 72694 32204 2716456 2563556 12704 392551 51758 14936 2902117 0.18000 0.82000 0.00000 1 0 284302 284302 18268232 4422924 13845308 176558 42746 133812 982373 508659 473714 834264 834264 15571400 Beneficial interest in foundation 3916291 Remainder interest in charitable remainder trust 627356 4543647 X 11295931 63812 704247 768059 10527872 -336771 -336771 10191101 7097538 727793 727793 6369745 391022 391022 6760767 Part V, Line 4: The organization has adopted investment and spending policies for endowment assets that attempt to provide a stream of funding to support operations and programs of the organization by its endowment while seeking to preserve the endowment assets in perpetuity. Part X, Line 2: The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, and state income taxes under corresponding provisions of Indiana tax law. Additionally, the Organization is not considered a private foundation under Section 509(a) of the Internal Revenue Code. The Organization files form 990 and the related state of Indiana return. The Organization has adopted the accounting standard on accounting for uncertainty in income taxes. This standard addresses the determination of whether tax benefits claimed, or expected to be claimed, on a tax return should be recorded in the consolidated financial statements. Under this guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization, and various positions related to the potential sources of unrelated business taxable income. The tax benefits that could be recognized in the consolidated financial statements from such positions would be measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses derecognition, classification, interest and penalties on income taxes, and accounting in interim periods. At December 31, 2021 and 2020, there were no unrecognized tax benefits identified or recorded as liabilities. Part XI, Line 2d - Other Adjustments: Change in Beneficial Interest in Community Foundation 611,535. Change in Assets Held in Trust 92,712. Part XI, Line 4b - Other Adjustments: Fundraising Expense -684,370. Gaming Expense -43,423. Additional Non-cash Contributions 391,022. Part XII, Line 2d - Other Adjustments: Fundraising Expense 684,370. Gaming Expense 43,423. Part XII, Line 4b - Other Adjustments: Additional Non-cash Contribution Expenses 391,022. Auction #1 2521199 2308158 213041 0 244824 5292 30410 0 134528 BBQ & Brew Festival 361821 299938 61883 0 1478 7646 7235 6861 10779 8 1090575 817984 272591 30510 99971 37122 23613 1100 43001 3973595 3426080 547515 30510 346273 50060 61258 7961 188308 684370 -136855 48080 30510 2406 9905 602 1 0.50000 48080 30510 2406 9905 602 43423 4657 IN 1 0 1 0 0.00000 1.00000 Anita Schrock 102 W Lincoln Ave Suite 240 Goshen IN 46527 0 Cristina Rheinheimer 0 Reports information to Gaming Commission. 0 X X 0 0 0 0 0 0 0 0 0 Kevin Deary President/CEO 176890 0 0 0 0 0 5307 0 21395 0 203592 0 0 0 X 11749 FMV X 391022 FMV X 20 3370 FMV X Supplies 34 36847 FMV X Toys 28 6999 FMV X Other 5 3014 FMV 0 0 1 0 Schedule M, Part I, Column (b): Reporting the number of contributions. Form 990, Part VI, Section B, line 11b A draft of the Form 990 is sent to each Director and Officer before filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy is monitored via annual disclosure forms which are completed by all board members before completion of the Form 990. Additionally, at each board of director's meeting, the declaration of conflict of interest is on the agenda. Any conflicts for any of the business items on the agenda are declared and the board member abstains from comments or voting. Form 990, Part VI, Section B, line 15a The Board of Directors must approve in advance the amount of all compensation for the President/CEO of the Boys & Girls Club of Elkhart County, Inc. Before approving the compensation of the President/CEO, the Board shall determine that the total compensation to be provided by the Boys & Girls Club of Elkhart County, Inc. to the President/CEO or colleague is reasonable in amount in light of the position, responsibility and qualification of the President/CEO or colleague for the position held, including the result of an evaluation of the President/CEO prior performance for the Boys & Girls Club of Elkhart County, Inc., if applicable. In making the determination, the Board shall consider total compensation to include the salary and the value of all benefits provided by the Boys & Girls Club of Elkhart County, Inc. to the individual in payment for services. At the time of the discussion and decision concerning the individual's compensation, the individual should not be present in the meeting. The Board shall obtain and consider appropriate data concerning comparable compensation paid to similar President/CEOs in like circumstances. Form 990, Part VI, Section C, line 19 Policies and financial statements are available at the corporate office. The annual report is on the organizations web site for review. Documents are all available upon request. Form 990, Part XI, line 9: Change in Beneficial Interest in Community Foundation 611,535. Change in Assets Held in Trust 92,712. The Boys & Girls Club Foundation Inc 101 South Main Street Elkhart IN 46516 311156334 Over-see the performance of the Boys & Girls Club's Endowment IN 501(c)(3) Line 7 Boys & Girls Club of Elkhart County Inc 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0