2018-11-15T15:51:42-06:00 2017-12-31 420714325 RSM US LLP 1 S Wacker Drive Ste 800 Chicago IL 60606 990 2017-01-01 351033735 Boys & Girls Club of Elkhart County Inc BOYS 5745345933 PO Box 614 Goshen IN 46527 Craig E Yahne CFO 5745345933 2018-11-15 1 Zachary A Fortsch P00052725 3126343400 108.171.131.186 2018-11-15 14:08:44 ES P 3D14020DB1B7B3AE8C2845BAEA36F7BCA85A0399 1F162D7675324D9BBA4D5CF083C904A293BE978E 2017 2019-02-21 02:37:17Z Craig E Yahne PO Box 614 Goshen IN 46527 6640145 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 22 239 125 0 0 3706869 4376173 786104 951229 -1368 21798 1114983 763310 5606588 6112510 101859 4635 0 0 3495100 3988806 0 0 168027 1586711 1661413 5183670 5654854 422918 457656 16954361 18779088 233641 1188178 16720720 17590910 To empower all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens. 0 0 4233096 4635 966229 Program Activities, Recreational Activities and After School Program for the children of Elkhart County 4233096 1 1 0 0 0 1 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 16 0 1 239 1 0 0 0 0 0 1 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 Julie Kawalski 5745345933 PO Box 614 Goshen IN 46527 Alex Strati Chairman 1.00 0.00 X 0 0 0 Vince Turner 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 Brent Carrick 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 1.00 0.00 X 0 0 0 Jeff Krusenklaus Board Member 1.00 0.00 X 0 0 0 Lisa Meade 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 Dzung Nguyen Board Member 1.00 0.00 X 0 0 0 Dan Oakley 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 Dr Alison Stair Board Member 1.00 0.00 X 0 0 0 Jeff Troxel Board Member 1.00 0.00 X 0 0 0 Peter Van Baalen Board Member 1.00 0.00 X 0 0 0 Julia Willis Board Member 1.00 0.00 X 0 0 0 Dr Darren Minnich 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 160000 0 36613 Marie Reisinger VP Admin Operations, Accounting, HR & Admin 40.00 0.00 X 69785 0 18952 229785 0 55565 1 0 1 0 DJ Construction 3414 Elkhart Road Goshen IN 46526 New Construction 4351602 Edge Construction 16009 CR 20 Goshen IN 46528 New Construction 160950 2 123500 31964 1809954 805607 1605148 309482 4376173 Kids Care Fees 624410 951229 951229 951229 15703 15703 15000 0 15000 15000 15000 6095 0 6095 6095 6095 1272959 1809954 527635 745324 745324 Contract Labor 900099 2200 2200 Concessions Income 900099 786 786 2986 6112510 966229 0 770108 4635 4635 229785 16000 101785 112000 3060362 2303554 756285 523 20181 14228 5263 690 444277 313215 115867 15195 234201 165111 61080 8010 62307 43926 16250 2131 2655 2655 11141 7854 2906 381 59399 44549 14850 74290 52375 19375 2540 323952 252916 68548 2488 7820 5514 2039 267 12243 12243 334083 300675 33408 83052 58552 21660 2840 Program Supplies 435969 435969 Training and Developmen 111468 78585 29071 3812 Contributions 75782 75782 Dues and Subscriptions 36048 25414 9401 1233 31204 21999 8138 1067 5654854 4233096 1253731 168027 3849314 1493365 2794343 1940001 121668 165757 22058 17635 14711211 3074987 7073804 11636224 529619 623989 2563555 2902117 16954361 18779088 233641 288178 900000 233641 1188178 X 9359609 15387047 7035587 1878339 325524 325524 16720720 17590910 16954361 18779088 457656 412534 0 X 0 1 X 1 0 X 3994966 5582357 8642275 3706869 4376173 26302640 163497 197768 457526 786104 2224188 3829083 4158463 5780125 9099801 4492973 6600361 30131723 0 393881 2012808 847044 1378614 1427066 6059413 393881 2012808 847044 1378614 1427066 6059413 24072310 10982 16487 15235 5564 30703 78971 10982 16487 15235 5564 30703 78971 2986 2986 4169445 5796612 9115036 4498537 6634050 30213680 0.79670 0.81450 0.00260 0.00200 X 1 0 0 472236 0 0 2563556 12704 392551 51758 14936 2902117 2213615 237882 159521 47462 2563556 1754775 541662 -46150 36672 2213615 921303 822431 30806 19765 1754775 724886 130142 103476 37201 921303 0.83730 0.11220 0.05050 0 0 406905 406905 9738088 2325330 7412758 4566218 749657 3816561 11636224 Beneficial interest in foundation 2429881 Remainder interest in charitable remainder trust 472236 2902117 X 7050024 412534 527635 940169 6109855 2655 2655 6112510 6179834 527635 527635 5652199 2655 2655 5654854 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 engowment while seeking to preserve the endowment assets in perpetuity. Part X, Line 2: 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 organizaiton, 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 assresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At December 31, 2016 and 2017, there were no unrecognized tax benefits identified or recorded as liabilities. The organization files Form 990 and the related State of Indiana return, and has not been subject to examination by the Internal Revenue Service in the past three years. Part XI, Line 2d - Other Adjustments: Fundraising 527,635. Part XII, Line 2d - Other Adjustments: Fundraising 527,635. Auctions 2275971 1590758 685213 1525 316763 5368 17221 15970 100 Men 239172 122493 116679 11103 3128 4500 13309 4 567770 96703 471067 50963 1159 22008 14419 2500 47699 3082913 1809954 1272959 52488 317922 38479 34768 7000 76978 527635 745324 X X 0 0 0 0 0 0 0 0 0 Kevin Deary President/CEO 160000 0 0 0 0 0 4800 0 31813 0 196613 0 0 0 DJ Construction See Part V 4351602 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: $4,351,602(D) Description of Transacation: Performance of Services X 32857 X 5 17213 X 6 8033 X Other 119 251379 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. 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