2019-11-15T20:21:56-06:00 2018-12-31 420714325 RSM US LLP 1 S Wacker Drive Ste 800 Chicago IL 60606 990 2018-01-01 351033735 Boys & Girls Club of Elkhart County Inc BOYS 5745345933 PO Box 614 Goshen IN 46527 Kevin Deary President & CEO 5745345933 2019-11-15 1 Rebekuh Eley P01247672 3126343400 66.98.98.135 2019-11-15 18:19:48 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 49D5A1596642B6DD837368B1E984A310120BB776 2018 2020-04-17 16:48:07Z Kevin Deary PO Box 614 Goshen IN 46527 9858933 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 22 209 500 0 0 4376173 8491876 951229 1094242 21798 35879 763310 -315145 6112510 9306852 4635 8994 0 0 3988806 4110612 0 0 637485 1661413 1997311 5654854 6116917 457656 3189935 18779088 20983929 1188178 339191 17590910 20644738 To empower all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. 0 0 4913669 8994 1111742 Program Activities, Recreational Activities and After School Program for the children of Elkhart County 4913669 1 1 0 0 0 1 0 0 0 1 1 0 0 1 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 1 13 0 1 209 1 0 0 0 0 0 1 1 0 1 0 0 0 0 X 24 22 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 Vince Turner Chairman 1.00 0.00 X 0 0 0 Brent Carrick Vice Chair 1.00 0.00 X 0 0 0 Jeff Lund Secretary 1.00 0.00 X 0 0 0 Tim Koch Treasurer 1.00 0.00 X 0 0 0 Derald Bontrager Board Member 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 Cindy Hayes 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 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 Mason Ogle Board Member 1.00 0.00 X 0 0 0 Dr Toni Pauls 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 Kami Tuttle Board Member 1.00 0.00 X 0 0 0 Julie Whitehead 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 160027 0 46896 Marie Reisinger VP Admin Ops, Accounting, HR 40.00 0.00 X 72719 0 18952 232746 0 65848 1 0 1 0 DJ Construction 3414 Elkhart Road Goshen IN 46526 New Construction 1008493 1 144505 32081 2729875 1709159 3876256 8491876 Kids Care Fees 624410 1094242 1094242 1094242 23167 23167 17500 0 17500 17500 17500 12423 349 0 60 12423 289 12712 12712 119627 2729875 552021 -432394 -432394 Management Consulting 900099 96923 96923 Scholarship Funds 900099 1500 1500 Concessions Income 900099 884 884 442 442 99749 9306852 1111742 0 -296766 8994 8994 298594 244280 26784 27530 3102598 2538235 278303 286060 45757 37434 4104 4219 387524 317033 34761 35730 276139 225909 24770 25460 98306 98306 1175 1175 24181 18026 3035 3120 28167 28167 63569 42120 13296 8153 536472 475050 30283 31139 26436 2644 21148 2644 16933 16933 382146 364322 8788 9036 82454 77764 2313 2377 Program Supplies 429753 429753 Bad Debt 120746 120746 Training and Developmen 69002 56451 6189 6362 Miscellaneous 46432 857 702 44873 71539 57864 11806 1869 6116917 4913669 565763 637485 1493365 1287585 1940001 3822554 165757 296835 47295 17635 3094907 12517036 3433129 11636224 9083907 623989 634390 2902117 2716456 18779088 20983929 288178 328102 11089 900000 0 1188178 339191 X 15387047 15350467 1878339 4968747 325524 325524 17590910 20644738 18779088 20983929 X 3189935 -58709 -77398 X 0 1 X 1 0 X 5582357 8642275 3706869 4376173 8059482 30367156 197768 457526 786104 2224188 1094242 4759828 5780125 9099801 4492973 6600361 9153724 35126984 0 2012808 847044 1378614 1427066 1386578 7052110 2012808 847044 1378614 1427066 1386578 7052110 28074874 16487 15235 5564 30703 40667 108656 16487 15235 5564 30703 40667 108656 2986 99749 102735 5796612 9115036 4498537 6634050 9294140 35338375 0.79450 0.79670 0.00310 0.00260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 472114 0 0 2902117 3417 -84180 72694 32204 2716456 2563556 12704 392551 51758 14936 2902117 2213615 237882 159521 47462 2563556 1754775 541662 -46150 36672 2213615 921303 822431 30806 19765 1754775 0.85000 0.15000 0 0 284302 284302 9968159 2329198 7638961 154030 53359 100671 1304613 1050572 254041 805932 805932 9083907 Beneficial interest in foundation 2316766 Remainder interest in charitable remainder trust 399690 2716456 X 9721590 -58709 -77399 -136108 9857698 1175 -552021 -550846 9306852 6667763 552021 552021 6115742 1175 1175 6116917 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, 2018, there were no unrecognized tax benefits identified or recorded as liabilities. Part XI, Line 2d - Other Adjustments: Change in Assets Held In Trust -40,343. Change in Beneficial Interest in Community Foundation -37,056. Part XI, Line 4b - Other Adjustments: Fundraising Expenses -552,021. Part XII, Line 2d - Other Adjustments: Fundraising Expenses 552,021. Auction 2203161 2083534 119627 2475 5641 14578 12579 30351 262808 100 Men Who Cook 239533 239533 9500 10082 53131 4 406808 406808 26650 286 31420 6727 8294 77499 2849502 2729875 119627 29125 5927 55498 29388 38645 393438 552021 -432394 X X 0 0 0 0 0 0 0 0 0 Kevin Deary President/CEO 160027 0 0 0 0 0 24000 0 22896 0 206923 0 0 0 DJ Construction See Part V 1008493 See Part V 0 Sch L, Part IV, Business Transactions Involving Interested Persons: (A) Name of Person: DJ Construction(B) Relationship Between Interested Person and Organization: Entity more than 35% owned by Douglas Wogoman, Board Member(C) Amount of Transaction: $1,008,493(D) Description of Transaction: Performance of Services X 20822 FMV X 1 17000 FMV X 4 43154 FMV X 37 20155 FMV X Other 109 182213 FMV 0 0 1 0 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 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 -37,056. Change in Assets Held in Trust -40,342. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0