2017-09-06T16:04:32-05:00 2016-12-31 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2016-01-01 580566123 Boys & Girls Clubs of Metro Atlanta Inc % SAM DELANEY BOYS 4045277100 1275 PEACHTREE ST NE Suite 500 Atlanta GA 30309 SAM DELANEY CFO 4045277115 2017-11-15 true MARK ABRAMS P01081549 4048746244 50.58.246.34 67983820172495000005 2017-09-06 P AE5FE044654F959B5B490CCE3A130F0051FBFB88 BCAF9718D9046EDDEAEBD949F1AC6646A28010B0 2016 2021-01-29 14:40:06Z Missy Dugan 1275 PEACHTREE STNE SUITE 500 Atlanta GA 30309 27976654 false X www.BGCMA.org X 1933 GA TO SAVE AND CHANGE THE LIVES OF CHILDREN AND TEENS BY PROVIDING A SAFE, POSITIVE, AND ENGAGING ENVIRONMENT AND PROGRAMS THAT PREPARE AND INSPIRE GREAT FUTURES. 51 51 685 315 0 0 23092064 16027320 784842 948288 1295504 1178532 34041 -35290 25206451 18118850 100025 131617 0 0 12032741 12520338 0 56433 1942560 8340224 9230209 20472990 21938597 4733461 -3819747 63113278 61633737 6099399 6812031 57013879 54821706 X BOYS & GIRLS CLUBS OF METRO ATLANTA'S (BGCMA) MISSION IS TO PROVIDE A QUALITY DEVELOPMENTAL PROGRAM THAT EMPOWERS METRO ATLANTA YOUTH, ESPECIALLY THOSE FROM DISADVANTAGED CIRCUMSTANCES, TO BECOME PRODUCTIVE ADULTS. BGCMA SAVES AND CHANGES THE LIVES OF CHILDREN AND TEENS, ESPECIALLY THOSE WHO NEED US MOST, BY PROVIDING A SAFE, POSITIVE, AND ENGAGING ENVIRONMENT AND PROGRAMS THAT PREPARE AND INSPIRE THEM TO ACHIEVE GREAT FUTURES.FOR OVER 75 YEARS, BGCMA HAS BEEN IN THE FOREFRONT OF YOUTH DEVELOPMENT, WORKING WITH YOUNG PEOPLE FROM DISADVANTAGED ECONOMIC, SOCIAL AND FAMILY CIRCUMSTANCES. BGCMA ENRICHES THE LIVES OF GIRLS AND BOYS THAT OTHER YOUTH AGENCIES FAIL TO REACH. BGCMA IS DEDICATED TO ENSURING THAT OUR COMMUNITY'S YOUNG PEOPLE, WHO ARE MOST IN NEED OF OUR HELP, HAVE GREATER ACCESS TO QUALITY PROGRAMS AND SERVICES THAT HELP THEM SUCCEED ACADEMICALLY, LIVE HEALTHY LIFESTYLES AND BECOME LEADERS.SINCE 1938, WE HAVE PROVIDED CHILDREN WITH A POSITIVE PLACE TO GO, RESULTS-ORIENTED PROGRAM false false 624100 10957098 131617 568973 Academic Success: BGCMA's academic programs enhance student performance and encourage high school graduation, college attendance and career exploration. Each Club has a designated Learning Center and a Computer Lab. Learning Centers are always open during club hours, and staff and volunteers are on hand to guide educational activities. Academic programs focus on early literacy, homework assistance and tutoring, integrated learning strategies, basic computer skills development, and advanced digital arts programming. 624100 4565457 237072 Character & Leadership Development: BGCMA prepares young people for a successful future, empowering members to become citizens who support and influence their peers and community. Youth are taught the value of leadership and volunteer work, are exposed to community service, and engaged in career-readiness workshops and workplace exchange programs that help them explore future careers. 624100 2739274 142243 Healthy Lifestyles: Clubs offer fitness and preventative health and wellness programs that promote healthy habits and combat the rising epidemic of childhood obesity. Prevention programs address problems such as drug and alcohol use and premature sexual activity, while gender-specific programs reinforce positive behavior and allow youth to learn from their peers in a safe environment. BGCMA also offers team-based sports programs for all genders and all ages. 18261829 true true false false false false false false false true true false false false false true true false false false false false false true true false false false true true false false false false false false false false true false false false false false false false false true 59 0 true 685 true false false false false false true true false false false false X 51 51 false false false false false false false true true false true true true true true true true true true true false GA X X SAM DELANEY 4045277115 1275 PEACHTREE STNE SUITE 500 Atlanta GA 30309 X Stephanie Blank Board Chair 1.0 0.0 X X 0 0 0 Evelyn Coats SECRETARY 1.0 0.0 X X 0 0 0 Diane Dayhoff TREASURER 1.0 0.0 X X 0 0 0 Thomas R McNeill PAST CHAIR 1.0 0.0 X 0 0 0 Fred Assaf Board Member 1.0 0.0 X 0 0 0 Ben Aune Board Member 1.0 0.0 X 0 0 0 Anthony T Banks Board Member 1.0 0.0 X 0 0 0 Susan B Been Board Member 1.0 0.0 X 0 0 0 Simon H Bloom Esq Board Member 1.0 0.0 X 0 0 0 Jerel Causey Board Member 1.0 0.0 X 0 0 0 Kenny Coleman Board Member 1.0 0.0 X 0 0 0 Steven Cook Board Member 1.0 0.0 X 0 0 0 Kevin Custis Board Member 1.0 0.0 X 0 0 0 Richard Deriso Board Member 1.0 0.0 X 0 0 0 Suzanne Donner Board Member 1.0 0.0 X 0 0 0 Stacey Eames Board Member 1.0 0.0 X 0 0 0 Thad Ellis Board Member 1.0 0.0 X 0 0 0 Charisse Evans Board Member 1.0 0.0 X 0 0 0 Darryl Harmon Board Member 1.0 0.0 X 0 0 0 Teri Hartman Board Member 1.0 0.0 X 0 0 0 Mike Hazelton Board Member 1.0 0.0 X 0 0 0 Charlie Henn Board Member 1.0 0.0 X 0 0 0 Chris Hohlstein Board Member 1.0 0.0 X 0 0 0 Keith Holmes Board Member 1.0 0.0 X 0 0 0 Mark Huffstetler Board Member 1.0 0.0 X 0 0 0 Robert W Kamerschen Board Member 1.0 0.0 X 0 0 0 Morgan Kendrick Board Member 1.0 0.0 X 0 0 0 Ed Laity Board Member 1.0 0.0 X 0 0 0 Andy Macke Board Member 1.0 0.0 X 0 0 0 David Mangum Board Member 1.0 0.0 X 0 0 0 Edward M Manigault Board Member 1.0 0.0 X 0 0 0 Jeff D Nolde Board Member 1.0 0.0 X 0 0 0 Merrick Olives Board Member 1.0 0.0 X 0 0 0 Michael Mike Orr Board Member 1.0 0.0 X 0 0 0 Larry Patrick Board Member 1.0 0.0 X 0 0 0 Jeffrey A Paul Board Member 1.0 0.0 X 0 0 0 Brett Player Board Member 1.0 0.0 X 0 0 0 Brenda C Potter Board Member 1.0 0.0 X 0 0 0 Alan J Prince Esq Board Member 1.0 0.0 X 0 0 0 Renato Razon Board Member 1.0 0.0 X 0 0 0 Robert N Schipper Board Member 1.0 0.0 X 0 0 0 Brian D Schmitt Board Member 1.0 0.0 X 0 0 0 Eileen Thanner Board Member 1.0 0.0 X 0 0 0 David Todd Jr Board Member 1.0 0.0 X 0 0 0 Sergio Wallace BOARD MEMBER 1.0 0.0 X 0 0 0 Susan F Ward Board Member 1.0 0.0 X 0 0 0 Mark D Wasserman Esq Board Member 1.0 0.0 X 0 0 0 Melvin Williams Board Member 1.0 0.0 X 0 0 0 Brent L Wilson Esq Board Member 1.0 0.0 X 0 0 0 Josh Wilson Board Member 1.0 0.0 X 0 0 0 Patrick M Yoh Board Member 1.0 0.0 X 0 0 0 Melissa Dugan President & CEO 40.0 0.0 X 338402 0 24928 Sam Delaney CFO 40.0 0.0 X 56373 0 1637 Claire Guitton VP of Club Services 40.0 0.0 X 104377 0 9718 Candice Moore VP of Res. Dev. & Marketing 40.0 0.0 X 142846 0 6913 Stephanie Hodge VP of Human Resources 40.0 0.0 X 127154 0 10840 Mike Armstrong VP of Outcomes 40.0 0.0 X 122856 0 15781 Sonal Doshi VP of Finance 40.0 0.0 X 33533 0 3472 Natasha Rice VP of Operations 40.0 0.0 X 109805 0 22864 1035346 0 96153 6 false true false FISCHER CONTRACTORS LLC 5895 SHILOH ROAD SUITE 111 ALPHARETTA GA 30005 CONSTRUCTION 2863934 CHEF ADVANTAGE 975 COBB PLACE BLVD NW 305 KENNESAW GA 30144 FOOD SERVICE 1470552 GEORGIA EXPRESS MEALS 3342 CLIFTON CHURCH RD SE ATLANTA GA 30316 FOOD SERVICE 391915 FIELDTURF USA INC 198N INDUSTRIAL BLVD CALHOUN GA 30701 CONSTRUCTION 278737 LEAPFROG SERVICES INC 1190 WEST DRUID HILLS DR NE 200 ATLANTA GA 30329 IT SUPPORT & SERVICE 279925 8 X 1277425 1052571 5852619 7844705 341618 16027320 SUMMER PROGRAM FEES 713990 654008 654008 MEMBERSHIP DUES 624100 276242 276242 CAMP REVENUES 713990 18038 18038 948288 1186672 1186672 0 0 108559 108559 0 108559 108559 9446757 9454897 -8140 -8140 -8140 248628 1052571 402907 -154279 -154279 0 0 0 5665 0 5665 5665 OTHER INCOME 900099 4765 4765 4765 18118850 953053 1138477 0 131617 131617 0 0 1137637 385146 600244 152247 0 9541185 8050615 388477 1102093 200707 167684 8485 24538 863416 679827 52482 131107 777393 614141 69965 93287 211232 61111 71870 78251 30012 30012 67000 67000 0 56433 56433 47177 4972 42205 629894 385557 135387 108950 15935 2768 387 12780 43507 24991 15124 3392 231688 231688 0 1753777 1629168 47757 76852 116787 76596 36173 4018 0 207453 182240 3620 21593 120231 120231 0 1778964 1713672 57752 7540 205965 198878 7087 SUPPLIES 2851805 2805862 32103 13840 TRANSPORTATION 492285 467300 9748 15237 EQUIPMENT RENTAL/MAINT. 196646 181323 15323 DUES 104390 44568 53346 6476 125461 71862 19673 33926 21938597 18261829 1734208 1942560 X 0 0 103632 1079808 9167350 4586147 0 0 0 0 0 0 0 0 0 0 120670 241341 56585323 38355185 15234935 18230138 38420906 37438114 0 0 0 0 65785 58189 0 0 63113278 61633737 603911 1548896 0 0 320488 313135 0 0 0 0 0 0 5175000 4750000 0 200000 0 0 6099399 6812031 X 11561993 14858329 42451886 36963377 3000000 3000000 57013879 54821706 63113278 61633737 X -3819747 1332561 311559 -16546 X false true X true true true X 10566618 15741464 20800359 23092064 16027320 86227825 0 0 10566618 15741464 20800359 23092064 16027320 86227825 11159473 75068352 992486 874661 1151896 1479474 1295231 5793748 0 4765 4765 92026338 5820096 0.81573 0.85452 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45539140 5212332 2511093 131617 13070552 5640 40054756 42424075 6798231 -234734 100025 3341440 6967 45539140 37711774 6704948 1252229 73350 3165672 5854 42424075 33549952 3245185 4295771 100543 3274407 4184 37711774 35149533 976860 3442660 108800 5905633 4668 33549952 0.00230 0.07490 0.92280 false false 1274633 1274633 44091944 30346704 13745240 816118 647560 168558 4733270 4616687 116583 5669358 2744234 2925124 18230138 0 0 X 20631378 1332561 729060 450907 2512528 18118850 18118850 22823551 729060 -311559 450907 868408 21955143 -16546 -16546 21938597 Schedule D, Part V, Question 4 Endowment funds consist of investments to be held, the income from which is unrestricted for support of youth program services. New, Quasi Endowments have been created to fund a club expansion and a new teen center. Schedule D, Part X, Question 2 The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code, as amended, and is classified by the Internal Revenue Service as other than a private foundation. Accordingly, no provision or liability for federal and state income taxes has been recorded in the accompanying financial statements. The Organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Organization takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Organization is subject to examination by the federal and state taxing authorities. In general, the Organization is no longer subject to tax examinations for the tax years ending before December 31, 2013. Schedule D, Part XI, Line 2d 402,907 FUNDRAISING EVENT EXPENSES NETTED WITH FUNDRAISING REVENUE 48,000 PROFESSIONAL FEE EXPENSE FORGIVENESS LISTED AS INCOME IN AUDIT NETTED WITH PROFESSIONAL FEES FOR TAX RETURN ___________ 450,907 Schedule D, Part XII, Line 2d 402,907 FUNDRAISING EVENT EXPENSES NETTED WITH FUNDRAISING REVENUE 48,000 PROFESSIONAL FEE EXPENSE FORGIVENESS LISTED AS INCOME IN AUDIT NETTED WITH PROFESSIONAL FEES FOR TAX RETURN ___________ 450,907 Schedule D, Part XII, Line 4B -16,546 MARKET VALUE ADJUSTMENT INTEREST RATE SWAP X X X X X X X true FIRST PIC 2614 CHAPEL LAKE DRIVE GAMBRILLS MD 21054 FUNDING ID false 35000 COXE CURRY 191 PEACHTREE STREET NE SUITE 450 ATLANTA GA 30303 CAMPAIGN MANAGEMENT false 21433 56433 GA Youth of Year 505747 434767 70980 75185 13408 53346 Put for Promise 184310 134660 49650 83833 4095 17 611142 483144 127998 158014 1876 13150 1301199 1052571 248628 317032 15284 70591 402907 -154279 true SCholarship 68 131617 FMV N/A Schedule I, Part I, Question 2 The only grants provided by BGCMA are scholarship awards to graduating seniors. The individuals who receive these awards are selected by a diverse committee of board members and staff based upon specific requirements. X X true true X X X X X X false false false false false false false true false Melissa Dugan President & CEO 246937 0 78668 0 12797 0 7389 0 18717 0 364508 0 0 0 Schedule J, Part I, Question 7 PRESIDENT & CEO'S REPORTABLE COMPENSATION FOR 2016 INCLUDES A RETENTION BONUS OF $71,168 AND AN ANNUAL PERFORMANCE-BASED BONUS OF $7,500. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES 2016 ANNUAL PERFORMANCE-BASED BONUSES. X 9 284571 Stock Quote X 1 2340 Donor Provided X Computers, Furniture, Supplies, & Equip. 4 7400 Donor Provided X Tickets for Events 14 14258 FMV X GIFT CERTIFICATES 20 7294 FMV X Office Supplies 1 15000 FMV X Other Supplies 23 10755 FMV false true true Schedule M, Part I, Question 32b Any non-cash contributions in the form of Stocks are immediately sent to SunTrust for Liquidation, so the stocks can be converted to cash. Contributions Determination Number of Contributions is determined by the number of Contributions Received not the number of Items. FORM 990, PART I FINANCIAL INFORMATION Comparative information on Part I shows that 2016 revenues and net income have decreased significantly from prior year due to the timing of funds raised compared to funds spent. Since 2013 the Boys and Girls Clubs of Metro Atlanta has been leading the Open the Door Campaign and a significant amount of funds were raised and recognized as revenue in 2015 compared to 2016. BGCMA has incurred a significant amount of expense in 2016 compared to 2015 to upgrade and renovate several clubs, in accordance with the Campaign's objectives. Form 990, Part VI, Section B, Question 11 Before the 990 is filed, the Audit Committee meets with the independent accountants who prepared the Federal Form 990 and the CFO for a review and discussion on its contents. The Audit Committee decides whether to recommend approval by the board. Once approved by the Audit Committee, a copy of the draft is distributed to the board of directors for a one-week review and comment period before the 990 is filed. Form 990, Part VI, Section B, Question 12c All new and returning board members are annually expected to fill out a conflict of interest questionnaire and alert the CFO of any conflicts. --- It shall be the policy of Boys & Girls Clubs of Metro Atlanta, Inc. (the "Corporation") that the Corporation shall not enter into any significant "director's conflicting interest transaction" (as defined in Georgia Code Annotated Section 14-3-860) unless the transaction shall have received the affirmative vote of the majority of those directors on the Board of Directors or a duly empowered committee thereof who do not have either a conflicting interest respecting the transaction, or a familial, financial, professional or employment relationship with another director who does have a conflicting interest respecting the transaction, in each case after disclosure to the directors voting on such transaction of the information regarding the transaction and the conflict of interest required by Georgia Code Annotated Section 14-3-862. Form 990, Part VI, Section B, Questions 15a & b The process of determining CEO compensation includes salary surveys, comparable data from similar sized children welfare/mental health organizations and comparable education, accreditation and licensure requirements. Info is then reviewed by the CEO Compensation Committee (made up of select members of the Board of Directors). Final salary is voted on by the Executive Committee and shared with the full board in closed session. Form 990, Part VI, Section C, Question 19 Form 990 and Audited Financial Statements are available upon request. Prior year Form 990 is available on Guidestar. Organization website advises donors where to request forms. Form 990, Part XI, Line 9 (16,546) Market Value Adjustment Interest Rate Swap