2025-11-04T02:56:41-00:00 2024-12-31 262515308 RANDY SILHAN CPA CFE PO BOX 1341 WOLFFORTH TX 79382 990 2024-01-01 461749237 Boys and Girls Clubs of the Permian Basin Inc BOYS 4323378389 800 East 13th Street Odessa TX 79761 ANDRA JONES EXECUTIVE DIRECTOR 4323378389 2025-10-29 true true RANDY SILHAN P00107901 4325800204 2025-11-04 X 2024 2025-03-06 01:10:19Z ANDRA JONES 800 East 13th Street Odessa TX 79761 2365018 false X www.basinkids.org X 2013 TX The following program activities are available education career development, sports, fitness recreation, arts, character leadership development and health life skills. 9 9 84 489 0 2156495 2040594 353907 31018 0 1797195 -41574 4307597 2030038 0 0 1749118 1705599 0 60562 2239408 2227061 3988526 3932660 319071 -1902622 619049 350807 99707 264 519342 350543 To inspire and enable all young people to realize their full potential as productive, responsible, and caring citizens. false false 3587049 31018 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. 3587049 true true false false false false false false false false false false false false false false 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 true false false false true 0 0 84 true false false false false false true true false false false false false false X 9 9 false false false false false false false true true false true true false true true true true true true false false TX X Boys and Girls Club of the Permian Basin Inc 4323378389 800 E 13th Street Odessa TX 79761 X Andra Lancaster Jones Executive Director 040.00 020.00 X 115255 0 6002 Ashley Bates President 001.00 001.00 X X 0 0 0 Grant Sirgo Vice President 001.00 001.00 X X 0 0 0 Stephanie Gore Secretary 001.00 001.00 X X 0 0 0 Stephen Lowery Treasurer 001.00 001.00 X X 0 0 0 Mark Edgar Director 001.00 001.00 X 0 0 0 Jefferson Cox Director 001.00 001.00 X 0 0 0 Ashley Gonzalez Director 001.00 001.00 X 0 0 0 Jonathan Miera Director 001.00 001.00 X 0 0 0 Blake Cauthen Director 001.00 001.00 X 0 0 0 115255 6002 1 false false false 880217 1160377 2040594 Youth program, sports registration fees 900099 31018 31018 31018 293406 880217 334980 -41574 2030038 31018 0 0 0 0 115255 115255 0 1444352 1341263 56301 46788 0 0 145992 125555 16057 4380 0 0 7700 7700 0 0 23937 23937 9394 9394 25701 2909 22792 0 0 0 0 0 9380 9380 0 0 0 0 Support and revenue passed thru to BGC of Midland 1038584 1038584 Support and revenue passed thru to BGC of Odessa 1078738 1078738 Dues and subscriptions 33627 33627 0 3932660 3587049 285049 60562 492770 343804 126279 7003 619049 350807 99707 264 99707 264 X 519342 350543 519342 350543 619049 350807 X -1902622 1733823 X false true X true false X 1212954 1280687 1791012 2156495 2040594 8481742 1212954 1280687 1791012 2156495 2040594 8481742 8481742 7 7 8481749 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false Financial derivatives and other financial products Closely-held equity interests Federal income taxes 2365018 334980 334980 2030038 2030038 2562041 334980 334980 2227061 1705599 1705599 3932660 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. Gala 1094975 821231 273744 45667 50694 39156 120000 54326 Clay Shoot 78648 58986 19662 12569 12568 1173623 880217 293406 45667 63263 39156 132568 54326 334980 -41574 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. 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 false true false false false false false false false false false false false true true false false false false 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 795522 Payroll journals, registers Boys & Girls Club of Odessa Inc o 910077 Payroll journals, register Boys & Girls Club of Midland Inc b 995999 Grants specified by donors to Club Boys & Girls Club of Odessa Inc b 1031385 Grants specified by donors to Club