BOYS & GIRLS CLUB OF ATHENS INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BOYS & GIRLS CLUB OF ATHENS INC (EIN 58-0830085)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202523189349306592
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2025-11-14T12:28:53-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN871753047PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RUSHTON LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2917AddressLine1Txt
CityGAINESVILLECityNm
State AbbreviationGAStateAbbreviationCd
ZIP30503ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN580830085EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOYS & GIRLS CLUB OF ATHENS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBOYSBusinessNameControlTxt
Phone7065465910PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 546AddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30603ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHAWONNA COLEMANPersonNm
Person TitleCEOPersonTitleTxt
Phone7065465910PhoneNum
Signature2025-11-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJ CHRIS HOLLIFIELDPreparerPersonNm
PTINP00939610PTIN
Phone7702877800PhoneNum
Preparation2025-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSHAWONNA COLEMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 546AddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30603ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,064,756GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ATHENSBGCA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1959FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS.ActivityOrMissionDesc
Voting Members Governing Body26VotingMembersGoverningBodyCnt
Voting Members Independent26VotingMembersIndependentCnt
Total Employee125TotalEmployeeCnt
Total Volunteers76TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,084,279PYContributionsGrantsAmt
CY Contributions Grants$2,585,660CYContributionsGrantsAmt
PY Program Service Revenue$106,268PYProgramServiceRevenueAmt
CY Program Service Revenue$146,858CYProgramServiceRevenueAmt
PY Investment Income$6,755PYInvestmentIncomeAmt
CY Investment Income$15,589CYInvestmentIncomeAmt
PY Other Revenue$91,939PYOtherRevenueAmt
CY Other Revenue$255,782CYOtherRevenueAmt
PY Total Revenue$2,289,241PYTotalRevenueAmt
CY Total Revenue$3,003,889CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,017,963PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,528,098CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$282,908CYTotalFundraisingExpenseAmt
PY Other Expenses$1,101,951PYOtherExpensesAmt
CY Other Expenses$1,226,441CYOtherExpensesAmt
PY Total Expenses$3,119,914PYTotalExpensesAmt
CY Total Expenses$3,754,539CYTotalExpensesAmt
PY Revenues Less Expenses-$830,673PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$750,650CYRevenuesLessExpensesAmt
Total Assets BOY$4,755,998TotalAssetsBOYAmt
Total Assets EOY$3,719,864TotalAssetsEOYAmt
Total Liabilities BOY$883,507TotalLiabilitiesBOYAmt
Total Liabilities EOY$598,023TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,872,491NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,121,841NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,941,711ExpenseAmt
Revenue$146,858RevenueAmt
DescPROGRAMS INCLUDE LIBRARY, ARTS AND CRAFTS, WOODSHOP, PHOTO, ATHLETICS AND GAME ROOM, SPECIAL EVENTS, A HIGH RISK YOUTH DRUG AND ALCOHOL PROGRAM, AND A CONFLICT RESOLUTION PROGRAM.Desc
Total Program Service Expenses$2,941,711TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document16IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee125EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members26GoverningBodyVotingMembersCnt
Independent Voting Member26IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSHAWONNA COLEMANPersonNm
Phone7065465910PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 546AddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30603ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TEE NOLAND
PAST BOARD C1.00Yes (X)Yes (X)$0$0$0
BONNIE MUIA
SECRETARY1.00Yes (X)Yes (X)$0$0$0
CHIP BROWN
BOARD MEMBER1.00Yes (X)$0$0$0
RHETT BUTLER
TREASURER1.00Yes (X)Yes (X)$0$0$0
FISKE HOPKINS
BOARD MEMBER1.00Yes (X)$0$0$0
JIMMY NEWLAND JR
CHIEF OPERAT1.00Yes (X)Yes (X)$0$0$0
BRANDON BARRETT
BOARD MEMBER1.00Yes (X)$0$0$0
CAREY COLQUITT
BOARD MEMBER1.00Yes (X)$0$0$0
JAY COOK
BOARD MEMBER1.00Yes (X)$0$0$0
VALDON DANIEL
BOARD MEMBER1.00Yes (X)$0$0$0
GWYNNE DARDEN
BOARD MEMBER1.00Yes (X)$0$0$0
WILLIAM DRAPER
BOARD MEMBER1.00Yes (X)$0$0$0
BRAD LASTINGER
BOARD MEMBER1.00Yes (X)$0$0$0
JON MARTI
BOARD MEMBER1.00Yes (X)$0$0$0
JIM NEWLAND SR
BOARD MEMBER1.00Yes (X)$0$0$0
TERESA PAYNE
BOARD MEMBER1.00Yes (X)$0$0$0
JUSTIN ROBERTS
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN TEBEAU
BOARD MEMBER1.00Yes (X)$0$0$0
DAVIS KNOX
BOARD MEMBER1.00Yes (X)$0$0$0
ALESIA MITCHELL
BOARD MEMBER1.00Yes (X)$0$0$0
BILLY OLSEN
BOARD MEMBER1.00Yes (X)$0$0$0
MELVIN ROBINSON
BOARD MEMBER1.00Yes (X)$0$0$0
JERRY SAULTERS
BOARD MEMBER1.00Yes (X)$0$0$0
STEPH STRICKLAND
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN WILLIAMS
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN TEBEAU
BOARD MEMBER1.00Yes (X)$0$0$0
STERLING GARDNER
INTERIM CEO40.00Yes (X)Yes (X)$129,397$0$19,959
ROBERT FINCH
EXEC DIRECTO40.00Yes (X)Yes (X)$74,321$0$5,661
FieldValueIRS element (for citing)
Total Reportable Comp From Org$203,718TotalReportableCompFromOrgAmt
Total Other Compensation$25,620TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$1,071,008GovernmentGrantsAmt
All Other Contributions$1,514,652AllOtherContributionsAmt
Total Contributions$2,585,660TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM DUESDesc
Business900099BusinessCd
Total Revenue Column$146,858TotalRevenueColumnAmt
Related Or Exempt Func Income$146,858RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$146,858TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,589TotalRevenueColumnAmt
Related Or Exempt Func Income$15,589RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$257,377FundraisingGrossIncomeAmt
Fundraising Direct Expenses$60,867FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$196,510TotalRevenueColumnAmt
Exclusion$196,510ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$59,272TotalRevenueColumnAmt
Related Or Exempt Func Income$59,272RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$59,272OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,003,889TotalRevenueColumnAmt
Related Or Exempt Func Income$221,719RelatedOrExemptFuncIncomeAmt
Exclusion$196,510ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$203,716TotalAmt
Program Services$142,602ProgramServicesAmt
Management And General$40,743ManagementAndGeneralAmt
Fundraising$20,371FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,897,464TotalAmt
Program Services$1,328,226ProgramServicesAmt
Management And General$379,492ManagementAndGeneralAmt
Fundraising$189,746FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$154,146TotalAmt
Program Services$107,902ProgramServicesAmt
Management And General$30,829ManagementAndGeneralAmt
Fundraising$15,415FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$107,583TotalAmt
Program Services$75,308ProgramServicesAmt
Management And General$21,517ManagementAndGeneralAmt
Fundraising$10,758FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$165,189TotalAmt
Program Services$148,671ProgramServicesAmt
Management And General$8,259ManagementAndGeneralAmt
Fundraising$8,259FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$38,500TotalAmt
Program Services$34,650ProgramServicesAmt
Management And General$1,925ManagementAndGeneralAmt
Fundraising$1,925FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$395,203TotalAmt
Program Services$380,057ProgramServicesAmt
Management And General$7,573ManagementAndGeneralAmt
Fundraising$7,573FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15,120TotalAmt
Program Services$13,608ProgramServicesAmt
Management And General$756ManagementAndGeneralAmt
Fundraising$756FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$36,842TotalAmt
Program Services$33,156ProgramServicesAmt
Management And General$1,843ManagementAndGeneralAmt
Fundraising$1,843FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$171,615TotalAmt
Program Services$154,453ProgramServicesAmt
Management And General$8,581ManagementAndGeneralAmt
Fundraising$8,581FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$34,888TotalAmt
Program Services$31,400ProgramServicesAmt
Management And General$1,744ManagementAndGeneralAmt
Fundraising$1,744FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$21,395TotalAmt
Program Services$19,255ProgramServicesAmt
Management And General$1,070ManagementAndGeneralAmt
Fundraising$1,070FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$138,958TotalAmt
Program Services$125,062ProgramServicesAmt
Management And General$6,948ManagementAndGeneralAmt
Fundraising$6,948FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$48,827TotalAmt
Program Services$43,945ProgramServicesAmt
Management And General$2,441ManagementAndGeneralAmt
Fundraising$2,441FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM EXPENSE$184,806$184,806
STAFF DEVELOPMENT$44,027$39,625$2,201$2,201
SUPPLIES$43,605$39,245$2,180$2,180
BAD DEBT EXPENSE$20,000$20,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$32,655TotalAmt
Program Services$19,740ProgramServicesAmt
Management And General$11,818ManagementAndGeneralAmt
Fundraising$1,097FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,754,539TotalAmt
Program Services$2,941,711ProgramServicesAmt
Management And General$529,920ManagementAndGeneralAmt
Fundraising$282,908FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$904,387BOYAmt
EOY$391,934EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,422BOYAmt
EOY$922EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$795,345BOYAmt
EOY$403,026EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,820BOYAmt
EOY$17,916EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,707,420LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,801,354LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,045,024BOYAmt
EOY$2,906,066EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,755,998BOYAmt
EOY$3,719,864EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$127,574BOYAmt
EOY$115,625EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$292,579BOYAmt
EOY$106,126EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$360,000BOYAmt
EOY$264,665EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$103,354BOYAmt
EOY$111,607EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$883,507BOYAmt
EOY$598,023EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,952,133BOYAmt
EOY$3,121,841EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$920,358BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,872,491BOYAmt
EOY$3,121,841EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,755,998BOYAmt
EOY$3,719,864EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$750,650ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,534,037CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,483,277CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,151,141CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,084,279CurrentTaxYearMinus1YearAmt
Current Tax Year$2,585,660CurrentTaxYearAmt
Total$10,838,394TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,534,037CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,483,277CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,151,141CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,084,279CurrentTaxYearMinus1YearAmt
Current Tax Year$2,585,660CurrentTaxYearAmt
Total$10,838,394TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,001,248SubstantialContributorsTotAmt
Public Support Total170$9,837,146PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1CurrentTaxYearMinus4YearsAmt
Total$1TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$918CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$73,902CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$82,023CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$23,278CurrentTaxYearMinus1YearAmt
Current Tax Year$257,377CurrentTaxYearAmt
Total$437,498TotalAmt
FieldValueIRS element (for citing)
Total Support$11,275,893TotalSupportAmt
Gross Receipts Rltd Activities$1,528,222GrossReceiptsRltdActivitiesAmt
Public Support CY1700.87240PublicSupportCY170Pct
Public Support PY1700.90900PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
Explanation180,121ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$61,873BeginningYearBalanceAmt
End Year Balance$61,873EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$61,873BeginningYearBalanceAmt
End Year Balance$61,873EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$61,873BeginningYearBalanceAmt
End Year Balance$61,873EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$61,873BeginningYearBalanceAmt
End Year Balance$61,873EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$61,873BeginningYearBalanceAmt
End Year Balance$61,873EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$260,012OtherCostOrOtherBasisAmt
Book Value$260,012BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,219,812OtherCostOrOtherBasisAmt
Depreciation$1,713,172DepreciationAmt
Book Value$2,506,640BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,293OtherCostOrOtherBasisAmt
Depreciation$5,624DepreciationAmt
Book Value$13,669BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$56,658OtherCostOrOtherBasisAmt
Depreciation$27,052DepreciationAmt
Book Value$29,606BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$151,645OtherCostOrOtherBasisAmt
Depreciation$55,506DepreciationAmt
Book Value$96,139BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,906,066TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
DUE TO ATHENS CLARKE COUNTY$48,733
ACCRUED RETIRMENT BENEFITS$31,352
OTHER ACCRUED LIABILITIES$27,126
PAYROLL LIABILITIES$4,396
FieldValueIRS element (for citing)
Total Liability$111,607TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,803,311TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$738,555DonatedServicesAndUseFcltsAmt
Other Revenue$60,867OtherRevenueAmt
Revenue Not Reported$799,422RevenueNotReportedAmt
Revenue Subtotal$3,003,889RevenueSubtotalAmt
Total Revenue Per Form990$3,003,889TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,553,961TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$738,555DonatedServicesUseFcltsAmt
Other Expenses Included$60,867OtherExpensesIncludedAmt
Expenses Not Reported$799,422ExpensesNotReportedAmt
Expenses Subtotal$3,754,539ExpensesSubtotalAmt
Total Expenses Per Form990$3,754,539TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE CLUB FOLLOWS FASB ASC 740 REGARDING THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CLUB HAS ANALYZED TAX POSITIONS TAKEN IN ITS FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE CLUB BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CLUB'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CLUB HAS NOT RECORDED A RESERVE, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY BEING PERFORMED. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY
SCHEDULE D, PAGE 4, PART XI, LINE 2D60,867
SCHEDULE D, PAGE 4, PART XII, LINE 2DFUNDRAISING 60,867

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GREAT FUTURESEvent1Nm
Gross Receipts Event1$174,902GrossReceiptsEvent1Amt
Gross Revenue Event1$174,902GrossRevenueEvent1Amt
Other Direct Expenses Event1$41,362OtherDirectExpensesEvent1Amt
Event2SUMMER SOIREEEvent2Nm
Gross Receipts Event2$82,475GrossReceiptsEvent2Amt
Gross Revenue Event2$82,475GrossRevenueEvent2Amt
Other Direct Expenses Event2$19,505OtherDirectExpensesEvent2Amt
Gross Receipts Total$257,377GrossReceiptsTotalAmt
Gross Revenue Total Events$257,377GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$60,867OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$60,867DirectExpenseSummaryEventsAmt
Net Income Summary$196,510NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 10BTHE AFFILIATE BRANCH LOCATED IN WINDER, GA FOLLOWS AND IS OPERATED UNDER THE SAME POLICIES AND PROCEDURES AS THE BOYS AND GIRLS CLUB OF ATHENS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE PRESIDENT REVIEWS AND SIGNS FEDERAL FORM 990 PRIOR TO FILING THE RETURN
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD REGULARLY EXAMINES THE FOLLOWING TO DETERMINE IF THE CONTRACT OR TRANSACTION IS FAIR: 1) THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION MUST BE ON LEVEL WITH AN ARM'S LENGTH NEGOTIATION AND WOULD HAVE BEEN RESONABLY ACQUIRED BY THE BOARD THROUGH SUCH NEGOTIATIONS. 2) THE CONTRACT OR TRANSACTION MUST BE IN THE BEST INTERESTS OF THE FOUNDATION. IF THE BOARD FINDS ANY CONTRACT OR TRANSACTION TO BE IN VIOLATION OF THE CONFLICT OF INTEREST POLICY THEY MAY TAKE THE FOLLOWING ACTIONS: 1) VOID THE CONTRACT OR TRANSACTION IN ITS ENTIRETY AND RECOVER ANY DAMAGES AND EXPENSES SUFFERED OR INCURRED. 2) MODIFY THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION SO THE FOUNDATION RECEIVES A PRICE AND TERMS COMPARABLE TO AN ARM'S LENTH NEGOTIATION.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA.
FORM 990, PAGE 6, PART VI, LINE 15BTHE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE UPON REQUEST
FORM 990, PART IX, LINE 11GCONTRACT SERVICES 242,039 0 0 BUS DRIVERS 13,645 758 758 TECHNICAL SUPPORT 12,407 689 689 PROFESSIONAL FEES 110,258 6,126 6,126 OTHER 1,708 0 0 TOTAL 380,057 7,573 7,573
FORM 990, PART XI, LINE 960,867 FUNDRAISING -60,867

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BOYS AND GIRLS CLUB FOUNDATIONSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOXAddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30603ZIPCd
FieldValueIRS element (for citing)
EIN582430529EIN
Primary ActivitiesCHARITIBLEPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Exempt Code Section3ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1BOYS AND GIRLS CLUB FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeCTransactionTypeTxt
Involved$100,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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