2017-11-15T14:55:23-06:00 2016-12-31 420714325 RSM US LLP PO BOX 99 ELKHART IN 465150099 990 2016-01-01 351033735 BOYS & GIRLS CLUB OF ELKHART COUNTY INC BOYS 5745345933 PO BOX 614 GOSHEN IN 46527 KEVIN DEARY CEO 5745345933 2017-11-13 1 ERIKA ENGLER P01379489 5745220410 108.171.131.187 2017-11-13 09:50:35 ES P 0E7F707857290DE5701119E3E094DACDBBE1B63C 0F3AA4A7BAC2059577889FBE5C1A7D3E2BF71AF4 2016 2017-02-10 21:41:12Z KEVIN DEARY PO BOX 614 GOSHEN IN 46527 6408502 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 21 21 233 125 0 0 8642275 3706869 457526 786104 32019 -1368 973898 1114983 10105718 5606588 0 101859 0 0 2616230 3495100 0 0 145659 1853185 1586711 4469415 5183670 5636303 422918 16126630 16954361 237542 233641 15889088 16720720 TO EMPOWER ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 0 0 3913664 101859 801104 PROGRAM ACTIVITIES, RECREATIONAL ACTIVITIES AND AFTER SCHOOL PROGRAM FOR THE CHILDREN OF ELKHART COUNTY 3913664 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 1 12 0 1 233 1 0 0 0 0 0 1 1 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X JULIE KAWALSKI 5745345933 PO BOX 614 GOSHEN IN 46527 KEVIN DEARY CEO 40.00 X X 142060 0 18467 TIM KOCH TREASURER 1.00 X X 0 0 0 JEFF LUND SECRETARY 1.00 X X 0 0 0 DAN OAKLEY ELKHART BOARD PRESIDENT 1.00 X X 0 0 0 LISA MEADE GOSHEN BOARD PRESIDENT 1.00 X X 0 0 0 JOANNA KING MIDDLEBURY BOARD PRESIDENT 1.00 X X 0 0 0 DR ALISON STAIR NAPPANEE BOARD PRESIDENT 1.00 X X 0 0 0 ALEX STRATI CHAIRMAN 1.00 X X 0 0 0 DZUNG NGUYEN BOARD MEMBER 1.00 X X 0 0 0 VINCE TURNER VICE CHAIR 1.00 X 0 0 0 BRENT CARRICK BOARD MEMBER 1.00 X 0 0 0 DERALD BONTRAGER BOARD MEMBER 1.00 X 0 0 0 DR DON MINTER BOARD MEMBER 1.00 X 0 0 0 DOUG WOGOMAN BOARD MEMBER 1.00 X 0 0 0 JEFF KRUSENKLAUS BOARD MEMBER 1.00 X 0 0 0 JEFF TROXEL BOARD MEMBER 1.00 X 0 0 0 JODI SPATARO BOARD MEMBER 1.00 X 0 0 0 JULIA WILLIS BOARD MEMBER 1.00 X 0 0 0 MARK MOW BOARD MEMBER 1.00 X 0 0 0 NORM FLORIA BOARD MEMBER 1.00 X 0 0 0 PETER VAN BAALEN BOARD MEMBER 1.00 X 0 0 0 RICK JENKINS BOARD MEMBER 1.00 X 0 0 0 THERESA GUNDEN BOARD MEMBER 1.00 X 0 0 0 DR TONI PAULS BOARD MEMBER 1.00 X 0 0 0 142060 0 18467 1 0 1 0 LAUDICK BROWN 934 NORTH PARK AVE INDIANAPOLIS IN 46202 CONSULTING 147572 7 107081 31597 626772 727031 2214388 335515 3706869 KIDS CARE FEES 624410 786104 786104 786104 5564 5564 15000 0 15000 15000 15000 2786 4146 -2786 -4146 -6932 -6932 1894965 626772 794982 1099983 1099983 5606588 801104 0 1098615 101859 101859 142060 35515 28412 78133 2735320 1993038 722009 20273 28604 20166 7460 978 385587 271840 100562 13185 203529 143488 53080 6961 200133 141094 52195 6844 747 747 26951 20213 6738 98767 69631 25758 3378 2755 2755 308750 238964 66279 3507 10725 7561 2797 367 219070 197163 21907 89041 62774 23222 3045 PROGRAM SUPPLIES 563961 563961 TRAINING AND DEVELOPMEN 48684 34322 12697 1665 VEHICLE 17127 12075 4467 585 5183670 3913664 1124347 145659 5320776 3849314 3521841 2794343 212357 121668 29663 22058 9814708 2740904 4348946 7073804 479432 529619 2213615 2563555 16126630 16954361 201542 233641 36000 0 237542 233641 X 6969027 9359609 8594537 7035587 325524 325524 15889088 16720720 16126630 16954361 422918 408714 0 X 0 1 X 1 0 X 2481696 3994966 5582357 8642275 3706869 24408163 142713 163497 197768 457526 786104 1747608 2624409 4158463 5780125 9099801 4492973 26155771 0 175960 393881 2012808 847044 1378614 4808307 175960 393881 2012808 847044 1378614 4808307 21347464 4277 10982 16487 15235 5564 52545 4277 10982 16487 15235 5564 52545 2628686 4169445 5796612 9115036 4498537 26208316 0.81450 0.85350 0.00200 0.00210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2213615 237882 159521 47462 2563556 1754775 541662 -46150 36672 2213615 921303 822431 30806 19765 1754775 724886 130142 103476 37201 921303 636548 30232 73990 15884 724886 0.83350 0.12700 0.03950 0 0 406905 406905 8510582 2103247 6407335 897221 637657 259564 7073804 BENEFICIAL INTEREST IN FOUNDATION 2136817 REMAINDER INTEREST IN CHARITABLE REMAINDER TRUST 426738 2563555 X 6490903 408714 475601 884315 5606588 0 5606588 5659271 475601 475601 5183670 0 5183670 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 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 DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2015 AND 2016, 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 PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING AUCTIONS 1895429 472858 1422571 303268 6000 15195 205965 100 MEN 204215 49012 155203 3000 5325 1000 14960 7 422093 104902 317191 13113 16800 3000 150 207206 2521737 626772 1894965 319381 28125 19195 150 428131 794982 1099983 0 YOUTH OF THE YEAR SCHOLARSHIP 3492 21ST CENTURY SCHOLARSHIP 62473 X 0 0 0 0 0 0 0 0 0 KEVIN DEARY CEO 142060 0 0 0 0 0 0 0 18467 0 160527 0 0 0 DJ CONSTRUCTION ENTITY MORE THAN 35% OWNED BY DOUGLAS WOGOMAN 2616461 PERFORMANCE OF SERVICES 0 X 1 2100 X 36127 X 1 2220 X 5 3800 X 72 8041 X SERVICES/EXPERIENCES 84 116616 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 15 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