2021-11-15T12:30:26-06:00 2020-12-31 582143152 TRINITY ACCOUNTING GROUP PO BOX 1983 ATHENS GA 30603 990 2020-01-01 580830085 BOYS & GIRLS CLUB OF ATHENS INC BOYS 7065465910 PO BOX 546 ATHENS GA 30603 MICHAEL HACKETT PRESIDENT & CEO 7065465910 2021-11-12 MICHAEL HACKETT XXX-XX-XXXX SHARON M ELLIOTT P00827093 7065461422 2021-11-15 2020 2022-09-23 18:48:47Z MICHAEL HACKETT PO BOX 546 ATHENS GA 30603 1566488 false X WWW.ATHENSBGCA.COM X 1959 GA TO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS. 26 26 86 25 0 1362350 1534037 55682 26544 6 -1014 5712 -9637 1423750 1549930 0 0 972332 990841 0 68902 590048 473030 1562380 1463871 -138630 86059 3843994 4106885 72951 250030 3771043 3856855 TO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS. false false 1210212 26544 PROGRAMS INCLUDE LIBRARY, ARTS AND CRAFTS, WOODSHOP, PHOTO, ATHLETICS AND GAME ROOM, SPECIAL EVENTS, A HIGH RISK YOUTH DRUG AND ALCOHOL PROGRAM, AND A CONFLICT RESOLUTION PROGRAM. 1210212 true true false false false false false false false true 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 0 0 86 true false false false false false true true false false false false false false false false X 26 26 false false false false false false false true true false false false true true true true true true true false GA X MICHAEL HACKETT 7065465910 PO BOX 546 ATHENS GA 30603 MICHAEL HACKETT PRESIDENT & 40.00 X X 94965 0 9497 BRANDON BARRETT BOARD OF DIR 1.00 X 0 0 0 JEFF BODIFORD BOARD OF DIR 1.00 X 0 0 0 CHIP BROWN PAST CHAIR 1.00 X 0 0 0 RHETT BUTLER PAST CHAIR 1.00 X 0 0 0 CAREY COLQUITT BOARD OF DIR 1.00 X 0 0 0 JAY COOK BOARD OF DIR 1.00 X 0 0 0 VALDON DANIEL BOARD OF DIR 1.00 X 0 0 0 GWYNNE DARDEN BOARD OF DIR 1.00 X 0 0 0 WILLIAM DRAPER BOARD OF DIR 1.00 X 0 0 0 FISKE HOPKINS BOARD OF DIR 1.00 X 0 0 0 MARK JENNINGS BOARD OF DIR 1.00 X 0 0 0 JIMMY NEWLAND JR PAST CHAIR 1.00 X 0 0 0 WALKER KEEDLE TREASURER 2.00 X X 0 0 0 MATTHEW KINNEY BOARD OF DIR 1.00 X 0 0 0 BRAD LASTINGER BOARD OF DIR 1.00 X 0 0 0 CHASE LAWRENCE BOARD OF DIR 1.00 X 0 0 0 BONNIE MUIA SECRETARY 2.00 X X 0 0 0 TEE NOLAND BOARD CHAIR 2.00 X X 0 0 0 TERESA PAYNE BOARD OF DIR 1.00 X 0 0 0 JUSTIN ROBERTS BOARD OF DIR 1.00 X 0 0 0 JIM NEWLAND SR BOARD OF DIR 1.00 X 0 0 0 CAREY STEPHENS BOARD OF DIR 1.00 X 0 0 0 DARIUS TAYLOR BOARD OF DIR 1.00 X 0 0 0 JOHN TEBEAU PAST CHAIR 1.00 X 0 0 0 JAMES WHITLEY PAST CHAIR 1.00 X 0 0 0 94965 9497 false false false 40797 703421 789819 4988 1534037 PROGRAM REVENUE 900099 26544 26544 26544 1 1 1015 -1015 -1015 -1015 4988 40797 15543 -10555 VENDING CONCESSIONS 918 918 918 1549930 25529 919 104462 83570 15669 5223 705183 564147 105777 35259 47852 38281 7178 2393 70677 56541 10602 3534 62667 50134 9400 3133 34645 31181 1732 1732 12852 11567 643 642 30530 27478 1527 1525 80695 72625 4035 4035 3156 2841 158 157 131602 118850 6376 6376 34119 30707 1706 1706 PROGRAM EXPENSE 27521 27521 REPAIRS AND MAINTENANCE 20910 18819 1046 1045 VEHICLE 20901 18811 1046 1044 DUES 16480 16480 59619 57139 1382 1098 1463871 1210212 184757 68902 146963 318059 1417 1418 184365 378544 996 4801 5076898 1777992 3405066 3298906 105187 105157 3843994 4106885 14892 21950 58059 228080 72951 250030 X 3615777 3646760 155266 210095 3771043 3856855 3843994 4106885 X 86059 -247 X false true X true false X 1088526 1227432 1319281 1362350 1534037 6531626 1088526 1227432 1319281 1362350 1534037 6531626 6531626 18 172 15 6 1 212 1188 1227 1588 927 918 5848 6537686 451901 0.99910 0.99890 X PART II, LINE 10 MISCELLANEOUS REVENUE 5,848 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61873 61873 61873 61873 61873 61873 61873 61873 61873 61873 1.00000 false false 260012 260012 4219812 1280370 2939442 9481 2419 7062 188832 148338 40494 398761 346865 51896 3298906 PPP LOAN 165261 AFB&T NOTE PAYABLE 35000 RETIREMENT CONTRIBUTIONS PAYABLE 14905 OTHER ACCRUED LIABILITIES 10925 PAYROLL LIABILITIES 1989 228080 X 1941303 375829 15544 391373 1549930 1549930 1855490 375829 15790 391619 1463871 1463871 SCHEDULE D, PAGE 3, PART X THE CLUB FOLLOWS FASC ACS 740 REGARDING THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPALS, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CLUB HAS ANALYZED TAX POSITIONS TAKEN IN ITS FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE CLUB BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE CLUB'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CLUB HAS NOT RECORDED A RESERVE, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2020 AND 2019. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2017. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES NETTED WITH REVENUE 15,543 ROUNDING 1 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES NETTED WITH REVENUE 15,543 ROUNDING -3 BOOK / TAX DEPRECIATION DIFFERENCE 250 EVENING IN THE 23113 23113 623 3805 STEAK AND STEAK 22672 17684 4988 2000 2988 712 45785 40797 4988 2000 2988 623 4517 10128 -5140 FORM 990, PAGE 1, PART I, LINE 6 AFTER SCHOOL PROGRAMS, WATCHING KIDS FORM 990, PAGE 6, PART VI, LINE 10B THE AFFILIATE BRANCH LOCATED IN WINDER, GA FOLLOWS AND IS OPERATED UNDER THE SAME POLICIES AND PROCEDURES OF THE BOYS AND GIRLS CLUB OF ATHENS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT REVIEWS AND SIGNS FEDERAL FORM 990 PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD REGULARLY EXAMINES THE FOLLOWING TO DETERMINE IF THE CONTRACT OR TRANSACTION IS FAIR: 1) THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION MUST BE ON LEVEL WITH AN ARM'S LENGTH NEGOTIATION AND WOULD HAVE BEEN REASONABLY ACQUIRED BY THE BOARD THROUGH SUCH NEGOTIATIONS. 2) THE CONTRACT OR TRANSACTION MUST BE IN THE BEST INTERESTS OF THE FOUNDATION. IF THE BOARD FINDS ANY CONTRACT OR TRANSACTION TO BE IN VIOLATION OF THE CONFLICT OF INTEREST POLICY THEY MAY TAKE THE FOLLOWING ACTIONS: 1) VOID THE CONTRACT OR TRANSACTION IN ITS ENTIRETY AND RECOVER ANY DAMAGES AND EXPENSES SUFFERED OR INCURRED. 2) MODIFY THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION SO THE FOUNDATION RECEIVES A PRICE AND TERMS COMPARABLE TO AN ARM'S LENTH NEGOTIATION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK/TAX DEPRECIATION ADJUSTMENT -247