2018-11-07T10:30:00-05:00 2017-12-31 582143152 TRINITY ACCOUNTING GROUP PO BOX 1983 ATHENS GA 30603 990 2017-01-01 580830085 BOYS & GIRLS CLUB OF ATHENS INC BOYS 7065465910 PO BOX 546 ATHENS GA 30603 MICHAEL HACKETT PRESIDENT 7065465910 2018-10-31 SHARON M ELLIOTT P00827093 7065461422 2018-10-31 208.71.233.242 2018-11-07 09:30:00 CS P D4AD795435095990C992D111FC54198987623452 D4AD795435095990C992D111FC54198987623452 2017 2019-02-21 02:37:17Z MICHAEL HACKETT PO BOX 546 ATHENS GA 30603 1358545 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. 22 22 77 397 0 1088526 1227432 51656 54466 18 -878 5797 -8017 1145997 1273003 0 0 720968 797701 0 84781 452986 451300 1173954 1249001 -27957 24002 4132688 4162321 189835 190674 3942853 3971647 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 983730 54466 PROGRAMS INLCUDE 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. 983730 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 true false false false false true false false false true 0 0 false 77 true false false false false false true true false false false false false false X 22 22 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 90488 0 0 RHETT BUTLER BOARD OF DIR 1.00 X 0 0 0 CHIP BROWN SECRETARY 2.00 X X 0 0 0 CAREY COLQUITT BOARD OF DIR 1.00 X 0 0 0 VALDON DANIEL BOARD OF DIR 1.00 X 0 0 0 GWYNNE DARDEN PAST CHAIR 1.00 X 0 0 0 REESE BENSON BOARD OF DIR 1.00 X 0 0 0 KEITH MORGAN TREASURER 2.00 X X 0 0 0 JIMMY NEWLAND JR BOARD OF DIR 1.00 X 0 0 0 JIM NEWLAND SR BOARD OF DIR 1.00 X 0 0 0 JOHN TEBEAU PAST CHAIR 1.00 X 0 0 0 HANK RANDOLPH BOARD OF DIR 1.00 X 0 0 0 CAREY STEPHENS BOARD OF DIR 1.00 X 0 0 0 BONNIE MUIA BOARD OF DIR 1.00 X 0 0 0 JAMES WHITLEY PAST CHAIR 1.00 X 0 0 0 TEE NOLAND BOARD OF DIR 1.00 X 0 0 0 JAY COOK BOARD OF DIR 1.00 X 0 0 0 CAROLYN MORGAN BOARD OF DIR 1.00 X 0 0 0 MATTHEW KINNEY BOARD OF DIR 1.00 X 0 0 0 JEFF BODIFORD BOARD OF DIR 1.00 X 0 0 0 DEXTER HAYNES BOARD OF DIR 1.00 X 0 0 0 MARK JENNINGS BOARD OF DIR 1.00 X 0 0 0 90488 false false false 186315 454370 586747 43220 1227432 PROGRAM REVENUE 900099 54466 54466 54466 172 172 1140 2190 -1050 -1050 -1050 74108 186315 83352 -9244 VENDING CONCESSIONS 1227 1227 1227 1273003 53416 1399 90488 66962 16287 7239 550714 407528 99129 44057 106732 78981 19212 8539 49767 36828 8958 3981 33294 29964 1665 1665 4239 3815 212 212 33578 30220 1679 1679 82842 74558 4142 4142 6385 5747 319 319 11862 11862 125996 113394 6301 6301 29120 26208 1456 1456 REPAIRS AND MAINTENANCE 28783 25905 1439 1439 VEHICLE 28068 25262 1403 1403 SPECIAL INITIATIVES 16058 16058 STAFF DEVELOPMENT 11919 10727 596 596 39156 31573 5830 1753 1249001 983730 180490 84781 136527 222318 14678 38712 176120 203585 6810 345 5016327 1414473 3709508 3601854 83174 95507 5871 4132688 4162321 18374 28857 171461 161817 189835 190674 X 3769077 3785864 111903 123910 61873 61873 3942853 3971647 4132688 4162321 24002 5000 -208 X false true X true false X 766560 1020076 1018958 1088526 1227432 5121552 766560 1020076 1018958 1088526 1227432 5121552 5121552 567 183 3 18 172 943 3578 4191 1689 1188 1227 11873 5134368 128574 0.99750 0.98990 X PART II, LINE 10 MISCELLANEOUS REVENUE 10,646 61873 61873 61873 61873 61873 61873 61873 61873 61873 61873 1.00000 false false 290040 290040 4726287 1414473 3311814 3601854 AFB&T NOTE PAYABLE 110000 RETIREMENT CONTRIBUTIONS PAYABLE 43543 OTHER ACCRUED LIABILITIES 7299 PAYROLL LIABILITIES 975 161817 X 1620023 263670 83350 347020 1273003 1273003 1596229 263670 83558 347228 1249001 1249001 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 PRINCIPLES, 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, 2017 AND 2016. 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 2014. THE CLUBS'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 83,350 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES NETTED WITH REVENUE 83,350 BOOK / TAX DEPRECIATION DIFFERENCE 208 GA STEAK AND STEAK 165214 153934 11280 12977 19349 6437 EVENING IN THE 78197 25636 52561 5634 20839 2590 10632 1 16888 6745 10143 4894 260299 186315 73984 18611 40188 2590 21963 83352 -9368 X 3 43220 false false false 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 FUNDRAISING EXPENSES NETTED WITH REVENUE 83,350 FUNDRAISING EXPENSES NETTED WITH REVENUE -83,350 BOOK / TAX DEPRECIATION DIFFERENCE -208 TOTAL -208 BOYS AND GIRLS CLUB OF ATHENS FOUNDATION INC PO BOX 546 ATHENS GA 30603 582430529 ENDOWMENTS GA 501C3 12B N/A false false false false false false false false false false false false false false false false false false false false