2017-05-11T12:30:17-05:00 2016-06-30 813391684 PKF 2020 CAMINO DEL RIO N 500 SAN DIEGO CA 92108 990 2015-07-01 951865988 BOYS & GIRLS CLUBS OF GREATER SAN DIEGO BOYS 8588660591 4635 CLAIREMONT MESA BLVD SAN DIEGO CA 92117 DANNY SHERLOCK PRESIDENT AND CEO 8588660591 2017-05-11 1 PAUL RUTLEDGE P01449498 6192381040 2015 2021-01-29 14:40:06Z DANNY SHERLOCK PO BOX 178569 SAN DIEGO CA 92117 15538763 0 X WWW.SDYOUTH.ORG X 1954 CA THE MISSION OF THE CLUB IS TO INSPIRE AND ENABLE YOUTH TO ACHIEVE ACADEMIC SUCCESS, BUILD GOOD CHARACTER AND RESPONSIBLE CITIZENSHIP, AND MAKE HEALTHY LIFE STYLE CHOICES. 69 69 425 1700 0 0 6234826 10758490 3706311 4031321 52474 67685 -24691 4223 9968920 14861719 0 0 0 0 5338729 5347220 0 0 752446 4837894 5115203 10176623 10462423 -207703 4399296 27011991 31582813 860506 961977 26151485 30620836 X SEE SCHEDULE O 0 0 8911711 4455307 AFTER SCHOOL AND DAY CAMP PROGRAMS WHICH FOCUS ON THESE "5 CORE AREAS": CHARACTER/LEADERSHIP DEVELOPMENT, EDUCATIONS/CAREER DEVELOPMENT, HEALTH/LIFE SKILLS, THE ARTS, AND SPORTS/FITNESS/RECREATION.THE CLUB'S AFTER SCHOOL INITIATIVES INCLUDE BE A H.E.R.O. - TO REDUCE AND ELIMINATE INSTANCES OF BULLYING AND HARASSMENT EACH QUARTER THROUGH A SERIES OF RESEARCH DEVELOPED BULLYING PREVENTION LESSONS;POWER HOUR - FIRST HOUR OF THE AFTERNOON AT THE CLUBS, WHERE MEMBERS DO THEIR HOMEWORK AND ARE TUTORED BY STAFF MEMBERS;CLUB K - SPECIFICALLY FOR KINDERGARTNERS AND ENCOURAGES DEVELOPMENTALLY APPROPRIATE ACTIVE AND NON-ACTIVE ACTIVITIES THROUGH CAREFULLY PLANNED ACTIVITIES WITHIN ALL FIVE CORE PROGRAM AREAS;PLANET HEALTH - A HEALTH & LIFE SKILLS PROGRAM WHERE CHILDREN ENGAGE IN ACTIVITIES SUCH AS COOKING CLASSES AND NUTRITION EDUCATION CLASSES;MONEY MATTERS - PROMOTES FINANCIAL RESPONSIBILLITY AND INDEPENDENCE AMONG CLUB MEMBERS AGES 13 TO 18.STEM - PROGRAMS THAT HAVE ACTIVITIES AND LEARNING IN ENERGY, ROBOTICS, AEROSPACE, CLAY ANIMATION AND LIFE/PHYSICAL SCIENCES;SMART (SKILLS MASTERY AND RESISTANCE TRAINING) - TO HELP YOUNG PEOPLE DEVELOP SKILLS TO RESIST ALCOHOL, TOBACCO, OTHER DRUG USE AND PREMATURE SEXUAL ACTIVITY;ASES PROGRAM FUNDED BY THE STATE THAT PROVIDES BEFORE SCHOOL AND AFTER SCHOOL PROGRAMMING FOR ACADEMIC SUPPORT AND ENRICHMENT ACTIVITIES AT FOUR MIDDLE SCHOOLS IN ESCONDIDO;ONE SCHOOL AT OUR PAYNE BRANCH, AND MULTIPLE SCHOOLS AT OUR BORREGO SPRINGS BRANCH.CHILD DEVELOPMENT PROGRAM - LICENSED PROGRAM FOR CHILDREN OF LOW INCOME FAMILIES AND MUST MEET THE TITLE 5 REQUIREMENTS. 8911711 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 45 0 1 425 1 0 0 0 0 1 1 1 1 0 0 0 0 X 69 69 1 0 0 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 0 CA X X X BRIAN CERASOLI 8588660591 4635 CLAIREMONT MESA BLVD SAN DIEGO CA 92117 DAN WEBER DIRECTOR 4.00 X 0 0 0 DENETTE STEWART DIRECTOR AND CHAIRPERSON 4.00 X 0 0 0 RICH AELING DIRECTOR 4.00 X 0 0 0 ROSEMARY BAILEY DIRECTOR 4.00 X 0 0 0 TAMMY BAILEY DIRECTOR 4.00 X 0 0 0 MARK BAKER DIRECTOR 4.00 X 0 0 0 FRED BARANOWSKI DIRECTOR 4.00 X 0 0 0 ANDREW BITTERLIN DIRECTOR 4.00 X 0 0 0 TRUDY BRONNER DIRECTOR 4.00 X 0 0 0 TERRY BROWN DIRECTOR 4.00 X 0 0 0 BOB BURSON DIRECTOR 4.00 X 0 0 0 CHRIS BURT DIRECTOR 4.00 X 0 0 0 MIKE PETERS DIRECTOR AND SECRETARY 4.00 X 0 0 0 BRIAN BENDER DIRECTOR 4.00 X 0 0 0 HOWARD COLLINS DIRECTOR 4.00 X 0 0 0 CALVIN COSEO DIRECTOR 4.00 X 0 0 0 CURTIS COTTON DIRECTOR 4.00 X 0 0 0 JEAN B CRAIG DIRECTOR 4.00 X 0 0 0 LINDA BAILEY DIRECTOR 4.00 X 0 0 0 GARY DEVAN DIRECTOR 4.00 X 0 0 0 LIONEL DESCHAMPS DIRECTOR 4.00 X 0 0 0 BRUCE DUNN DIRECTOR 4.00 X 0 0 0 TOM EAGLING DIRECTOR 4.00 X 0 0 0 MATTHEW FRAZIER DIRECTOR 4.00 X 0 0 0 LINDA HADDOCK DIRECTOR 4.00 X 0 0 0 ROBIN GOMEZ DIRECTOR 4.00 X 0 0 0 TREVOR HANSEN DIRECTOR 4.00 X 0 0 0 TODD GUTSCHOW DIRECTOR 4.00 X 0 0 0 JENNIFER HARPER DIRECTOR 4.00 X 0 0 0 LANCY KIM DIRECTOR 4.00 X 0 0 0 TOM HAZARD DIRECTOR 4.00 X 0 0 0 AMIR IRAVANI DIRECTOR 4.00 X 0 0 0 NEERAV JADEJA DIRECTOR 4.00 X 0 0 0 KEVIN MERCER DIRECTOR 4.00 X 0 0 0 RANDY JUNGMAN DIRECTOR 4.00 X 0 0 0 JAMES OLIVER DIRECTOR 4.00 X 0 0 0 KYLE KAMERLANDER DIRECTOR 4.00 X 0 0 0 DANIEL KOLK DIRECTOR 4.00 X 0 0 0 DAN KOTNIK DIRECTOR 4.00 X 0 0 0 JEFF LEVINSON DIRECTOR 4.00 X 0 0 0 STEPHANIE LLOYD DIRECTOR 4.00 X 0 0 0 CAMI MATTSON DIRECTOR 4.00 X 0 0 0 JOHN MCGINNIS DIRECTOR 4.00 X 0 0 0 MARGARET MOIR DIRECTOR 4.00 X 0 0 0 KIM MOLZAHN DIRECTOR 4.00 X 0 0 0 ERIK MOORE DIRECTOR 4.00 X 0 0 0 STEVEN MORRIS DIRECTOR 4.00 X 0 0 0 JASON MROZEK DIRECTOR 4.00 X 0 0 0 JEFF NADEAU DIRECTOR 4.00 X 0 0 0 TEE NESS DIRECTOR 4.00 X 0 0 0 ZELLA NORWOOD DIRECTOR 4.00 X 0 0 0 CHRIS PETERSEN DIRECTOR 4.00 X 0 0 0 BILL PRESCOTT DIRECTOR 4.00 X 0 0 0 ALLIE PRUITT DIRECTOR 4.00 X 0 0 0 CHRISTY PATNOE DIRECTOR 4.00 X 0 0 0 MIKE RICE DIRECTOR 4.00 X 0 0 0 RICHARD SHEA DIRECTOR 4.00 X 0 0 0 STEVE SHIRLEY DIRECTOR 4.00 X 0 0 0 WIM SELDERS DIRECTOR 4.00 X 0 0 0 STEVE STORR DIRECTOR 4.00 X 0 0 0 STEPHEN TATE DIRECTOR 4.00 X 0 0 0 SUSIE SNOW DIRECTOR 4.00 X 0 0 0 DALE STEIN DIRECTOR 4.00 X 0 0 0 TOM TULLIE DIRECTOR 4.00 X 0 0 0 STEPHEN WITTMAN DIRECTOR 4.00 X 0 0 0 JONATHAN WOLDEMARIAM DIRECTOR 4.00 X 0 0 0 ROSS WOODARD DIRECTOR 4.00 X 0 0 0 EVAN WAHL DIRECTOR 4.00 X 0 0 0 ED WALTON DIRECTOR 4.00 X 0 0 0 DANNY SHERLOCK PRESIDENT AND CEO 40.00 X 183976 0 31124 183976 0 31124 1 0 1 0 JANI-KING OF CALIFORNIA INC FILE 749318 LOS ANGELES CA 900749318 JANITORIAL SERVICES 160299 NETZEL GRIGSBY & ASSOCIATES 402 WEST BROADWAY SUITE 400 SAN DIEGO CA 92101 CAMPAIGN CONSULTANTS 112000 CHILDCARE CAREERS 2000 SIERRA POINT PKWY SUITE 702 BRISBANE CA 94005 SUBSTITUTE CHILD DEVELOPMENT TEACHERS AN 108688 3 13054 769695 420444 2756408 6798889 164197 10758490 CAMP FEES, PROGRAM AND 900099 3149300 3149300 PROGRAM RELATED FACILI 900099 882021 882021 4031321 67685 67685 660759 769695 677044 -16285 -16285 OTHER REVENUES 900099 20508 20508 20508 14861719 4051829 0 51400 183977 55193 64392 64392 4329929 3615186 401069 313674 298645 185442 68681 44522 534669 458457 41623 34589 478105 265615 81460 131030 291602 202030 26528 63044 118764 117242 1441 81 263376 246358 5108 11910 88019 51024 17493 19502 1598837 1556069 26389 16379 127503 110471 16832 200 REPAIRS AND MAINTENANCE 631783 610703 9808 11272 UTILITIES 433790 426477 3447 3866 NUTRITION 423757 423757 0 0 SUPPLIES 360181 360161 1 19 299486 227526 33994 37966 10462423 8911711 798266 752446 628426 550299 1451512 2570700 1529188 1962499 358732 789044 138937 243760 26194160 13931971 12477396 12262189 10427800 13204322 27011991 31582813 738150 812182 122356 149795 860506 961977 X 12891313 12781368 13260172 17839468 26151485 30620836 27011991 31582813 4399296 -1280 71335 0 X X 0 1 X 1 1 1 X 4357065 5162664 6548479 8090044 13138096 37296348 3807090 3676051 3968863 4915342 5461775 21829121 3375 3375 8167530 8838715 10517342 13005386 18599871 59128844 0 0 0 59128844 102253 81556 99572 94532 93331 471244 102253 81556 99572 94532 93331 471244 8269783 8920271 10616914 13099918 18693202 59600088 0.99210 0.99040 0.00790 0.00960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 482453 482453 13038103 7083614 5954489 10619265 5557076 5062189 1564284 1291281 273003 490055 490055 12262189 FUTURE LEASE VALUE 13204322 13204322 X 14789266 -1280 166448 -237621 -72453 14861719 0 14861719 10557536 95113 95113 10462423 0 10462423 PART X, LINE 2: INCOME TAX STATUS THE CLUB IS A CALIFORNIA NON-PROFIT CORPORATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 2370 1(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE AND GENERALLY IS NOT SUBJECT TO INCOME TAXES. THE CLUB FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE CLUB'S FORMS 990 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER THEY WERE FILED. THE CLUB RECOGNIZES AND MEASURES ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. THIS ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER FASB ASC 740, THE CLUB 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 THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. FASB ASC 740 ALSO PROVIDES GUIDANCE ON THE DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, ACCOUNTING IN INTERIM PERIODS, AND REQUIRES INCREASED DISCLOSURES. AS OF JUNE 30, 2016, THE CLUB DOES NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX UNCERTAINTIES. THE CLUB'S POLICY IS TO RECORD INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS INCOME TAX EXPENSE. AS OF JUNE 30, 2016, THE CLUB HAS NO ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, CURRENTLY NO AUDITS FOR ANY TAX PERIODS ARE IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN/LOSS ON INVESTMENT IN GREATER SAN DIEGO BOYS AND GIRLS CLUB FOUNDATION -237,621. EVENING OF CHANGING LIVES 908198 646621 261577 371488 6 187793 123074 64719 57111 1095991 769695 326296 428599 428599 -102303 X 1 1 X X X 0 0 0 0 0 0 0 0 0 DANNY SHERLOCK PRESIDENT AND CEO 183976 0 0 0 0 0 8931 0 22193 0 215100 0 0 0 X 2 3284 FAIR MARKET VALUE X 7 158713 FAIR MARKET VALUE X GIFT CARDS 2 5484 FAIR MARKET VALUE 0 0 0 FORM 990 PAGE 1 PART I LINE 1 THE BOYS & GIRLS CLUB OF GREATER SAN DIEGO CHANGES LIVES THROUGH QUALITY YOUTH PROGRAMS AND GUIDANCE IN A SAFE, AFFORDABLE, AND FUN ENVIRONMENT. THE BOYS & GIRLS CLUB OF GREATER SAN DIEGO HAVE BEEN COMMITTED TO SERVING YOUTH BETWEEN THE AGES OF FIVE AND EIGHTEEN AT 13 COMMUNITY BASED CLUBHOUSES AND 4 SCHOOL BASED PROGRAM SITES IN A 2,000 SQUARE MILE SERVICE AREA. IN ADDITION, THE CLUB SERVES INFANTS, TODDLERS AND PRE-SCHOOLERS AT ITS CHILD CARE CENTER IN ESCONDIDO. UNDER THE DIRECTION OF PROFESSIONALLY TRAINED LEADERSHIP, THE PURPOSE OF THE CLUB IS TO PROVIDE: *A SAFE PLACE TO LEARN TO GROW *PROMOTION OF HEALTH AND WELL-BEING *MENTOR RELATIONSHIPS WITH CARING ADULT PROFESSIONALS *LIFE-ENHANCING PROGRAMS AND CHARACTER DEVELOPMENT EXPERIENCES *PROMOTION OF ETHICAL BEHAVIOR, TEAMWORK, AND TRUST *INSTALLATION OF A COMMITMENT TO COMMUNITY *HOPE AND OPPORTUNITY FOR THE FUTURE OUR MISSION IS TO HELP YOUTH OF ALL BACKGROUNDS DEVELOP THE QUALITIES NEEDED TO BECOME RESPONSIBLE CITIZENS AND LEADERS OF TOMORROW. TO HELP REALIZE THESE GOALS, PROGRAMS ARE OFFERED IN FIVE CORE AREAS: EDUCATION & CAREER DEVELOPMENT, CHARACTER & LEADERSHIP DEVELOPMENT, HEALTH & LIFE SKILLS, THE ARTS & SPORTS, FITNESS & RECREATION. FORM 990, PART VI, SECTION A, LINE 2 MANY OF THE DIRECTORS OF THE BOYS & GIRLS CLUB OF GREATER SAN DIEGO ARE ALSO BUSINESS PROFESSIONALS. A FEW OF THESE DIRECTORS PROVIDE THEIR PROFESSIONAL SERVICES TO OTHER DIRECTORS ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PREPARED BY AN INDEPENDENT AUDITOR AND IS REVIEWED BY THE CONTROLLER AND THE PRESIDENT/CEO. THE CLUB'S AUDIT COMMITTEE REVIEWS THE 990 PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR OF THE BOARD SIGNS AND AGREES TO A COMPREHENSIVE CONFLICT OF INTEREST POLICY AT THE START OF THEIR TERM AND AN ANNUAL DISCLOSURE STATEMENT. MANAGEMENT PROVIDES A LISTING OF RELATED PARTY TRANSACTIONS TO THE EXECUTIVE COMMITTEE FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE TOP OFFICIAL AND KEY EMPLOYEE IS DETERMINED BY A BIENNIAL SALARY ADMINISTRATION PLAN BASED ON COMPARABILITY DATA RESEARCHED BY CONTROLLER AND REVIEWED AND APPROVED BY THE PROGRAM & PERSONNEL COMMITTEE AND THE BOARD OF DIRECTORS. EACH YEAR DURING THE DELIBERATION OF THE ANNUAL BUDGET, THE BOARD APPROVES THE SALARIES BASED ON THE RANGES ESTABLISHED IN THE SALARY SURVEY. FORM 990, PART VI, SECTION C, LINE 19 AT THE REQUEST OF THE PUBLIC EITHER IN PERSON, OVER THE PHONE, BY MAIL OR EMAIL, THE ORGANIZATION PROVIDES A COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WHICH ARE LOCATED AT THE 115 W. WOODWARD AVENUE ESCONDIDO OFFICES OR 4635 CLAIREMONT MESA BLVD SAN DIEGO OFFICE. THE AUDITED FINANCIALS ARE ALSO AVAILABLE ON THE CLUB'S WEBSITE. FORM 990 PAGE 12 PART XII LINE 2C NO CHANGE FROM PRIOR YEAR FORM 990 SCHEDULE D PART VI LINE 1C SCHEDULE D PART VI LEASEHOLD IMPROVEMENTS INCLUDE IMPROVEMENTS TO LEASED PROPERTY AS WELL AS PROPERTY THAT IS OWNED BY THE CLUB. GREATER SAN DIEGO BOYS & GIRLS CLUB FOUNDATION 115 W WOODWARD AVENUE ESCONDIDO CA 92025 330055383 TO PROVIDE SUPPORT TO THE BOYS & GIRLS CLUB OF GREATER SAN DIEGO CA 501(C)3 LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 GREATER SAN DIEGO BOYS AND GIRLS CLUB FOUNDATION C 420444 GREATER SAN DIEGO BOYS AND GIRLS CLUB FOUNDATION Q 23418