2021-11-10T13:12:16-06:00 2020-12-31 420714325 RSM US LLP 117 E Main Street Suite 210 Galesburg IL 61401 990 2020-01-01 351033735 Boys & Girls Club of Elkhart County Inc BOYS 5745345933 PO Box 614 Goshen IN 46527 Kevin Deary President & CEO 5745345933 2021-11-09 1 Kevin Deary XXX-XX-XXXX Delinda Hawkins P00485614 3093421175 2021-11-09 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z Kevin Deary PO Box 614 Goshen IN 46527 8387529 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. 26 26 185 792 0 0 8582539 7434766 1287767 589188 106894 24483 -258024 14511 9719176 8062948 206054 237364 0 0 4275358 3935618 0 0 584689 2138334 1833179 6619746 6006161 3099430 2056787 26941444 29699752 2768213 3235084 24173231 26464668 To empower all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. 0 0 4457197 237364 616573 Program Activities, Recreational Activities and After School Program for the children of Elkhart County. 4457197 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 9 0 1 185 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 26 26 1 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 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 Jason Bontrager Board Member 1.00 0.00 X 0 0 0 Shelly Fidler 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 Ann Hasse 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 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 Dr Don Minter Board Member 1.00 0.00 X 0 0 0 Mark Mow Board Member 1.00 0.00 X 0 0 0 Terry O'Rouke Board Member 1.00 0.00 X 0 0 0 Dan Oakley Board Member 1.00 0.00 X 0 0 0 John Schmidlin 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 Julia Willis Board Member 1.00 0.00 X 0 0 0 Douglas Wogoman Board Member 1.00 0.00 X 0 0 0 Kevin Deary President/CEO 40.00 0.00 X 153009 0 24478 Matt Fischer CAO 40.00 0.00 X 93587 0 13021 Launa Leftwich COO 40.00 0.00 X 91512 0 10521 Julia Clark CHRO 40.00 0.00 X 79162 0 20323 Jason Les CFO 40.00 0.00 X 14852 0 446 Marie Reisinger VP Admin Ops, Accounting, until June 2020 40.00 0.00 X 0 0 0 Adam Allsop CFO until October 2020 40.00 0.00 X 0 0 0 432122 0 68789 1 0 1 0 DJ Construction 3414 Elkhart Road Goshen IN 46526 New Construction 2265644 MapleTronics Computers 2116 W Wilden Avenue Goshen IN 46528 Computer/IT Services 169262 2 108282 42829 2759336 2862971 1661348 247826 7434766 Kids Care Fees 624410 589188 589188 589188 18057 18057 27385 0 27385 27385 27385 6426 0 6426 6426 6426 310551 2759336 324581 -14030 -14030 1156 1156 1156 8062948 616573 0 11609 237364 237364 503405 362351 93784 47270 2737032 1970116 509909 257007 50565 36397 9420 4748 386958 278533 72090 36335 257658 185462 48002 24194 122235 122235 36786 34566 1476 744 32425 32425 83266 62243 19086 1937 540908 490463 32732 17713 2300 1893 407 115450 115450 598106 591060 4685 2361 80398 76256 2754 1388 Program Supplies 103131 103131 Bad Debt 48194 2449 3420 42325 Dues and Subscriptions 34293 8934 25359 Vehicle 18400 9905 8495 17287 6074 10421 792 6006161 4457197 964275 584689 2239271 3477826 47415 3197883 2368126 423976 288950 2999514 2873308 20567756 4463717 14499674 16104039 557231 765729 2976480 3821774 26941444 29699752 736212 452185 137049 21990 1894952 2760909 2768213 3235084 X 22108493 24339721 2064738 2124947 24173231 26464668 26941444 29699752 X 2056787 24015 -306033 516668 X 0 1 X 0 0 X 3706869 4376173 8059482 8582539 7434766 32159829 786104 2224188 1094242 1287767 589188 5981489 4492973 6600361 9153724 9870306 8023954 38141318 153035 47975 57393 154765 268332 681500 0 153035 47975 57393 154765 268332 681500 37459818 5564 30703 40667 14142 45442 136518 5564 30703 40667 14142 45442 136518 2986 99749 2681 1156 106572 4498537 6634050 9294140 9887129 8070552 38384408 0.97590 0.68960 0.00360 0.00270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 570753 0 0 2826590 463900 677670 135274 11112 3821774 2716456 6729 226549 83255 39889 2826590 2902117 3417 -84180 72694 32204 2716456 2563556 12704 392551 51758 14936 2902117 2213615 237882 159521 47462 2563556 0.85553 0.14447 0.00000 0 0 284302 284302 18269163 3964865 14304298 176558 38317 138241 1837733 460535 1377198 16104039 Beneficial interest in foundation 3269649 Remainder interest in charitable remainder trust 552125 3821774 X 8937693 24015 9481 516668 550164 8387529 -324581 -324581 8062948 6340223 9481 324581 334062 6006161 0 6006161 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, 2020 and 2019, there were no unrecognized tax benefits identified or recorded as liabilities. Part XI, Line 2d - Other Adjustments: Change in Beneficial Interest in Community Foundation 444,628. Change in Assets Held in Trust 72,040. Part XI, Line 4b - Other Adjustments: Fundraising expense -324,581. Part XII, Line 2d - Other Adjustments: Fundraising expense 324,581. Auctions 2332922 2148106 184816 99807 4972 19741 13188 40649 BBQ & Brew Festival 344122 294846 49276 5871 2414 738 2889 1539 3 392843 316384 76459 47383 32277 13285 4139 35689 3069887 2759336 310551 153061 39663 33764 20216 77877 324581 -14030 X X 0 0 0 0 0 0 0 0 0 Kevin Deary President/CEO 153009 0 0 0 0 0 4590 0 20692 0 178291 0 0 0 X 1746 FMV X 39517 FMV X 1 428 FMV X 66 14297 FMV X Gift Cards 149 142804 FMV X Supplies 72 30824 FMV X Toys 14 10506 FMV X Other 11 7704 FMV 0 0 1 0 Part I, Column (b): Reporting the number of contributions Form 990, Part VI, Section A, line 2 Shelly and Steve Fidler have a familial relationship. 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 444,628. Change in Assets Held in Trust 72,040. 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