BOYS & GIRLS CLUBS OF THE PERMIAN BASIN INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BOYS & GIRLS CLUBS OF THE PERMIAN BASIN INC (EIN 46-1749237)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-04
- IRS object ID
- 202543089349303029
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-04T02:56:41-00:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 262515308 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RANDY SILHAN CPA CFE | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1341 | AddressLine1Txt |
| City | WOLFFORTH | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79382 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461749237 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boys and Girls Clubs of the Permian Basin Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOYS | BusinessNameControlTxt |
| Phone | 4323378389 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 East 13th Street | AddressLine1Txt |
| City | Odessa | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79761 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDRA JONES | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4323378389 | PhoneNum |
| Signature | 2025-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RANDY SILHAN | PreparerPersonNm |
| PTIN | P00107901 | PTIN |
| Phone | 4325800204 | PhoneNum |
| Preparation | 2025-11-04 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDRA JONES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 East 13th Street | AddressLine1Txt |
| City | Odessa | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79761 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,365,018 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.basinkids.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | The following program activities are available education career development, sports, fitness recreation, arts, character leadership development and health life skills. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 84 | TotalEmployeeCnt |
| Total Volunteers | 489 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,156,495 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,040,594 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $353,907 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,018 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,797,195 | PYOtherRevenueAmt |
| CY Other Revenue | -$41,574 | CYOtherRevenueAmt |
| PY Total Revenue | $4,307,597 | PYTotalRevenueAmt |
| CY Total Revenue | $2,030,038 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,749,118 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,705,599 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $60,562 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,239,408 | PYOtherExpensesAmt |
| CY Other Expenses | $2,227,061 | CYOtherExpensesAmt |
| PY Total Expenses | $3,988,526 | PYTotalExpensesAmt |
| CY Total Expenses | $3,932,660 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $319,071 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,902,622 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $619,049 | TotalAssetsBOYAmt |
| Total Assets EOY | $350,807 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $99,707 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $264 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $519,342 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $350,543 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To inspire and enable all young people to realize their full potential as productive, responsible, and caring citizens. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,587,049 | ExpenseAmt |
| Revenue | $31,018 | RevenueAmt |
| Desc | Registered club members served totaled 2,034 during the year. Average daily attendance totaled 598 during the school year and 607 during the summer. Youth served through community outreach totaled 5,529 during the year and total youth served reported for the year was 7,563. | Desc |
| Total Program Service Expenses | $3,587,049 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 84 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TX | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boys and Girls Club of the Permian Basin Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4323378389 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 E 13th Street | AddressLine1Txt |
| City | Odessa | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79761 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Andra Lancaster Jones | |||||||
| Executive Director | 040.00 | 020.00 | Yes (X) | $115,255 | $0 | $6,002 | |
| Ashley Bates | |||||||
| President | 001.00 | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Grant Sirgo | |||||||
| Vice President | 001.00 | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Stephanie Gore | |||||||
| Secretary | 001.00 | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Stephen Lowery | |||||||
| Treasurer | 001.00 | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mark Edgar | |||||||
| Director | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Jefferson Cox | |||||||
| Director | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Ashley Gonzalez | |||||||
| Director | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Jonathan Miera | |||||||
| Director | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Blake Cauthen | |||||||
| Director | 001.00 | 001.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $115,255 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $6,002 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $880,217 | FundraisingAmt |
| All Other Contributions | $1,160,377 | AllOtherContributionsAmt |
| Total Contributions | $2,040,594 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Youth program, sports registration fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $31,018 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,018 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,018 | TotalProgramServiceRevenueAmt |
| Fundraising Gross Income | $293,406 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $880,217 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $334,980 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$41,574 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,030,038 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,018 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,255 | TotalAmt |
| Management And General | $115,255 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,444,352 | TotalAmt |
| Program Services | $1,341,263 | ProgramServicesAmt |
| Management And General | $56,301 | ManagementAndGeneralAmt |
| Fundraising | $46,788 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,992 | TotalAmt |
| Program Services | $125,555 | ProgramServicesAmt |
| Management And General | $16,057 | ManagementAndGeneralAmt |
| Fundraising | $4,380 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,700 | TotalAmt |
| Management And General | $7,700 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,937 | TotalAmt |
| Management And General | $23,937 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,394 | TotalAmt |
| Fundraising | $9,394 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,701 | TotalAmt |
| Program Services | $2,909 | ProgramServicesAmt |
| Management And General | $22,792 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,380 | TotalAmt |
| Management And General | $9,380 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Support and revenue passed thru to BGC of Midland | $1,038,584 | $1,038,584 | |
| Support and revenue passed thru to BGC of Odessa | $1,078,738 | $1,078,738 | |
| Dues and subscriptions | $33,627 | $33,627 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,932,660 | TotalAmt |
| Program Services | $3,587,049 | ProgramServicesAmt |
| Management And General | $285,049 | ManagementAndGeneralAmt |
| Fundraising | $60,562 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $492,770 | BOYAmt |
| EOY | $343,804 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,279 | BOYAmt |
| EOY | $7,003 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $619,049 | BOYAmt |
| EOY | $350,807 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,707 | BOYAmt |
| EOY | $264 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,707 | BOYAmt |
| EOY | $264 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $519,342 | BOYAmt |
| EOY | $350,543 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $519,342 | BOYAmt |
| EOY | $350,543 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $619,049 | BOYAmt |
| EOY | $350,807 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,902,622 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,733,823 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,212,954 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,280,687 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,791,012 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,156,495 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,040,594 | CurrentTaxYearAmt |
| Total | $8,481,742 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,212,954 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,280,687 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,791,012 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,156,495 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,040,594 | CurrentTaxYearAmt |
| Total | $8,481,742 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $8,481,742 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $7 | CurrentTaxYearMinus3YearsAmt |
| Total | $7 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,481,749 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal income taxes | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $2,365,018 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $334,980 | OtherRevenueAmt |
| Revenue Not Reported | $334,980 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,030,038 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,030,038 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,562,041 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $334,980 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $334,980 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,227,061 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,705,599 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,705,599 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,932,660 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| XI 2d | Special event costs are reported in the audited statement of functional expense and are reported in Schedule G of the 990, net of revenue. |
| XII 2d | Special event costs are reported in the audited statement of functional expense and are reported in Schedule G of the 990, net of revenue. |
| XII 4b | As the common law employer as defined under IRC 3401d1, BGCPB is the responsible party and legal employer of the Midland and Odessa club employees. Each of the Midland and Odessa Clubs bears the burden for their own payroll for all employees, therefore in order to comply with U.S. GAAP they report their own payroll expenses in their audited financial statements but do not report them on their respective IRS Form 990 as they are not the common law employers. Consequently, BGCPB does not report the payroll in their audited financial statements since they do not bear the cost burden. Audit reports follow U.S. GAAP which emphasizes economic substance. Form 990 follows IRS rules which emphasize legal form, therefore BGCPB must report payroll costs on the Statement of Functional Expenses, Part IX. Schedule D reconciles this difference for the payroll costs. The difference is also be reported on Form 990 Part XI, Line 9 as an Other Change in Net Assets as explained in Schedule O. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $1,094,975 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $821,231 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $273,744 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $45,667 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $50,694 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $39,156 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $120,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $54,326 | OtherDirectExpensesEvent1Amt |
| Event2 | Clay Shoot | Event2Nm |
| Gross Receipts Event2 | $78,648 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $58,986 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $19,662 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $12,569 | RentFacilityCostsEvent2Amt |
| Entertainment Event2 | $12,568 | EntertainmentEvent2Amt |
| Gross Receipts Total | $1,173,623 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $880,217 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $293,406 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $45,667 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $63,263 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $39,156 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $132,568 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $54,326 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $334,980 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$41,574 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The 990 is presented along with the annual financial statement audit to the executive director and executive assistant to distribute to the executive committee to review prior to filing. The entire board reviews at their next scheduled meeting. |
| Form 990, Part VI, Section B, Line 12c | Conflicts of interest are monitored by board officers and executive mangement during action items taken at board meetings, as well as, by monitoring vendors with whom the Club does business. Vendor business relationships are monitored the the organizations internal control policies. Board members must abstain from voting on any potential conflicts of interest. |
| Form 990, Part VI, Section C, Line 15a | The executive committee of the Club and the affiliated clubs evaluate the executive director annually which includes a compensation evaluation that is determined in part from a salary survey conducted by a local nonprofit management agency plus the Clubs budget parameters for compensation. The executive director serves in the same capacity the related organization and affiliated clubs the Midland Club, the Odessa Club. |
| Form 990, Part VI, Section C, Line 19 | Public documents are available upon request at the Clubs administrative office at 800 East 13th Street, Odessa, Texas 79761. The 990 is also published on guidestar.org. |
| Form 990, Part VII, Section A, Line 1 | The executive directors compensation is the total cumulative compensation for all three related organizations, the Midland Club, the Odessa Club and the BGC of the Permian Basin. The Midland and Odessa Clubs each bear the personnel costs for their respective staff. All are legal employees of the BGC Permian Basin for IRS purposes. Total compensation is reported on the 990 under the Permian Basin Club. Schedule D and Schedule O explain the differences between the audited financial statements and the IRS Form 990 pertaining to payroll costs. |
| Form 990, Part XI, Line 9 | In 2023, the Boys and Girls Club of the Permian Basin BGCPB engaged the services of a third-party professional employer organization PEO to provide a broad umbrella of services including payroll management, human resources, and employee benefit administration. IRS guidance on common law employers confirms that the entity with control over wage payments is the employer for tax purposes. As the common law employer, BGCPB is the responsible party. Each of the Midland and Odessa Clubs bears their own payroll cost burden for all staff, therefore in order to comply with U.S. GAAP, they report their own payroll expenses in their audited financial statements. and BGCPB does not report the payroll in their audited financial statements. As the responsible party and legal employer, BGCPB must report the payroll expenses on IRS Form 990 to be compliant with IRS regulations. Schedule D of the BGCPB Form 990 reconciles this difference for the payroll expenses totaling 1,705,599 and Part XI Line 9 Other Change in Net Assets reconciles that same amount for difference on the balance sheet between U.S. GAAP and IRS reporting rules. |
| Form 990, Part XI, Line 9 | Paypal account transfer to the Club totaled 28,224. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Boys & Girls Club of Midland Inc | ||||||||||
| 1321 S Goode Street | Midland | TX | 79701 | 751214505 | Youth programs | TX | 501c3 | 7 | N/A | false |
| Boys & Girls Club of Odessa Inc | ||||||||||
| 800 E 13th Street | Odessa | TX | 79761 | 750990952 | Youth programs | TX | 501c3 | 7 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt | InvolvedInvolvedAmt |
|---|---|---|
| Boys & Girls Club of Midland Inc | ||
| n | No value assigned | |
| Boys & Girls Club of Odessa Inc | ||
| n | No value assigned | |
| Boys & Girls Club of Midland Inc | ||
| o | Payroll journals, registers | $795,522 |
| Boys & Girls Club of Odessa Inc | ||
| o | Payroll journals, register | $910,077 |
| Boys & Girls Club of Midland Inc | ||
| b | Grants specified by donors to Club | $995,999 |
| Boys & Girls Club of Odessa Inc | ||
| b | Grants specified by donors to Club | $1,031,385 |
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