BOYS & GIRLS CLUB OF YELLOWSTONE COUNTY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BOYS & GIRLS CLUB OF YELLOWSTONE COUNTY (EIN 81-0308003)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-11-19
- IRS object ID
- 201423239349301007
- Schema version
- 2013v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-19T09:04:22-08:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANGIS ACCOUNTING CPA PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 923 Broadwater Square | AddressLine1 |
| City | Billings | City |
| State | MT | State |
| ZIP Code | 591011634 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810308003 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boys and Girls Clubs | BusinessNameLine1 |
| Business Name Line2 | of Yellowstone County | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOYS | BusinessNameControlTxt |
| Phone | 4062452582 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 Orchard Lane | AddressLine1 |
| City | Billings | City |
| State | MT | State |
| ZIP Code | 59101 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian Dennis | PersonNm |
| Person Title | Executive Dir. | PersonTitleTxt |
| Signature | 2014-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Laurie Brogan | PreparerPersonNm |
| PTIN | P00959935 | PTIN |
| Phone | 4062525550 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,588,080 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | To encourage and promote a program of individual learning and building for young people. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 44 | TotalEmployeeCnt |
| Total Volunteers | 27 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $796,965 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,297,138 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $131 | PYInvestmentIncomeAmt |
| CY Investment Income | $94 | CYInvestmentIncomeAmt |
| PY Other Revenue | $207,488 | PYOtherRevenueAmt |
| CY Other Revenue | $264,364 | CYOtherRevenueAmt |
| PY Total Revenue | $1,004,584 | PYTotalRevenueAmt |
| CY Total Revenue | $1,561,596 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $879,249 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,004,281 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $149,295 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $549,092 | PYOtherExpensesAmt |
| CY Other Expenses | $607,987 | CYOtherExpensesAmt |
| PY Total Expenses | $1,428,341 | PYTotalExpensesAmt |
| CY Total Expenses | $1,612,268 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$423,757 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$50,672 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,154,334 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,159,492 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $41,843 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $97,673 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,112,491 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,061,819 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To encourage and promote a program of individual learning and building for young people. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $516,265 | ExpenseAmt |
| Desc | To encourage and promote a program of individual learning and building for young people. - Bair Club. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $223,631 | ExpenseAmt |
| Desc | To encourage and promote a program of individual learning and building for young people. - Lockwood Club. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $212,679 | ExpenseAmt |
| Desc | To encourage and promote a program of individual learning and building for young people - Castlerock Club. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $228,864 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,181,439 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 44 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BKR - Boys and Girls Club | PersonNm |
| Phone | 4062452582 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 Orchard Lane | AddressLine1 |
| City | Billings | City |
| State | MT | State |
| ZIP Code | 59101 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Jay Kohn | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Devan Hoiness | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Brian Dennis | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $81,685 | $0 | $0 | |
| Linda Baltrusch | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Pat Angland | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Phil Hammond | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Natalie Bohlmann | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Stefeni Freese | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ben Surwill | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Lance Egan | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Sandy Shenton | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Karen Gallagher | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Gwen Kircher | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Suydam | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jack Padon | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Beers | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Karen Grosz | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Tracy Lenhardt | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Lorrie Wolverton | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jack Eagle | |||||||
| Chief Vol Offic | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Randy Harvey | |||||||
| Secretary | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Terry Sukut | |||||||
| Treasurer | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $81,685 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $106,449 | MembershipDuesAmt |
| All Other Contributions | $1,190,689 | AllOtherContributionsAmt |
| Total Contributions | $1,297,138 | TotalContributionsAmt |
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $94 | RelatedOrExemptFuncIncomeAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $217,659 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $26,484 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $191,175 | TotalRevenueColumnAmt |
| Exclusion | $191,175 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| Food Reimbursement | $67,395 | $67,395 |
| Miscellaneous | $5,794 | $5,794 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $73,189 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,561,596 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $94 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $264,364 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,685 | TotalAmt |
| Program Services | $24,506 | ProgramServicesAmt |
| Management And General | $57,179 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $731,713 | TotalAmt |
| Program Services | $631,068 | ProgramServicesAmt |
| Management And General | $28,913 | ManagementAndGeneralAmt |
| Fundraising | $71,732 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,906 | TotalAmt |
| Program Services | $18,797 | ProgramServicesAmt |
| Management And General | $5,676 | ManagementAndGeneralAmt |
| Fundraising | $3,433 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,458 | TotalAmt |
| Program Services | $52,374 | ProgramServicesAmt |
| Management And General | $16,475 | ManagementAndGeneralAmt |
| Fundraising | $5,609 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,519 | TotalAmt |
| Program Services | $70,775 | ProgramServicesAmt |
| Management And General | $10,030 | ManagementAndGeneralAmt |
| Fundraising | $7,714 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,110 | TotalAmt |
| Management And General | $33,110 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,769 | TotalAmt |
| Management And General | $10,005 | ManagementAndGeneralAmt |
| Fundraising | $14,764 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,023 | TotalAmt |
| Program Services | $4,471 | ProgramServicesAmt |
| Management And General | $13,552 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,562 | TotalAmt |
| Program Services | $24,562 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,707 | TotalAmt |
| Program Services | $5,883 | ProgramServicesAmt |
| Management And General | $22,824 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,625 | TotalAmt |
| Program Services | $92,248 | ProgramServicesAmt |
| Management And General | $2,377 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,117 | TotalAmt |
| Program Services | $37,203 | ProgramServicesAmt |
| Management And General | $17,914 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Supplies | $96,757 | $53,988 | $298 | $42,471 |
| Food | $69,997 | $68,748 | $1,249 | |
| Contract Labor | $65,135 | $42,451 | $22,684 | |
| Repairs and maintanence | $24,361 | $24,227 | $134 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,824 | TotalAmt |
| Program Services | $30,138 | ProgramServicesAmt |
| Management And General | $39,114 | ManagementAndGeneralAmt |
| Fundraising | $3,572 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,612,268 | TotalAmt |
| Program Services | $1,181,439 | ProgramServicesAmt |
| Management And General | $281,534 | ManagementAndGeneralAmt |
| Fundraising | $149,295 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,553 | BOYAmt |
| EOY | $1,653 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,645 | BOYAmt |
| EOY | $26,376 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,797 | BOYAmt |
| EOY | $1,734 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,588 | BOYAmt |
| EOY | $6,412 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,714,016 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,597,688 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,076,764 | BOYAmt |
| EOY | $1,116,328 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,987 | BOYAmt |
| EOY | $6,989 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,154,334 | BOYAmt |
| EOY | $1,159,492 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,843 | BOYAmt |
| EOY | $97,673 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,843 | BOYAmt |
| EOY | $97,673 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,082,214 | BOYAmt |
| EOY | $1,061,819 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,277 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,112,491 | BOYAmt |
| EOY | $1,061,819 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,154,334 | BOYAmt |
| EOY | $1,159,492 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$50,672 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,409,063 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $911,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,076,663 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $796,965 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,297,138 | CurrentTaxYearAmt |
| Total | $5,491,779 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $84,798 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,798 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $84,798 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $84,798 | CurrentTaxYearAmt |
| Total | $339,192 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,409,063 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $996,748 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,161,461 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $881,763 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,381,936 | CurrentTaxYearAmt |
| Total | $5,830,971 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,830,971 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $683 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $415 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $216 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $131 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94 | CurrentTaxYearAmt |
| Total | $1,539 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $6,987 | CurrentTaxYearMinus3YearsAmt |
| Total | $6,987 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $42,515 | CurrentTaxYearMinus3YearsAmt |
| Total | $42,515 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,882,012 | TotalSupportAmt |
| Public Support CY170 | 0.99130 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99040 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,000 | OtherCostOrOtherBasisAmt |
| Book Value | $27,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,693,853 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,082,880 | DepreciationAmt |
| Book Value | $610,973 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $380,281 | OtherCostOrOtherBasisAmt |
| Depreciation | $58,473 | DepreciationAmt |
| Book Value | $321,808 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $478,555 | OtherCostOrOtherBasisAmt |
| Depreciation | $412,764 | DepreciationAmt |
| Book Value | $65,791 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,327 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,571 | DepreciationAmt |
| Book Value | $90,756 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,116,328 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,706,509 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $144,913 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $144,913 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,561,596 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,561,596 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,757,181 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $144,913 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $144,913 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,612,268 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,612,268 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Dinner Auction | NameOfEvent1Amt |
| Gross Receipts Event1 | $145,782 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $145,782 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $10,824 | FoodAndBeverageEvent1Amt |
| Name Of Event2 | Golf Tournament | NameOfEvent2Amt |
| Gross Receipts Event2 | $43,000 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $43,000 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $15,660 | RentFacilityCostsEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $28,877 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $28,877 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $217,659 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $217,659 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $15,660 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $10,824 | FoodAndBeverageTotalEventsAmt |
| Direct Expense Summary Events | $26,484 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $191,175 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: To encourage and promote a program of individual learning and buidling for young people - Bench Club. OTHER PROGRAM SERVICES 5: To encourage and promote a program of individual learning and building for teens. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | Board members review the form 990 before signing and filing. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Available upon request |
| Club Impact Information | Section 1: Overall Reach & Impact of the Boys & Girls Clubs of Yellowstone CountyDuring fiscal year 2012-2013 the Boys & Girls Clubs of Yellowstone County expanded to operate four clubhouses serving those youth in our community who need us most. Over the 12 month period our organization has served 2,533 individual members with an average of 580 youth participating each day during the school year program and 525 members engaged each day during the summer months. Across the fiscal year our members spent a combined 497,774 hours engaged in a wide variety of programs and activities designed to help our members become productive, caring, responsible citizens.Section 2: Reach and Impact of the Club's Food Service ProgramAn integral part of the Club's service delivery model is helping meet the basic needs of our members, which includes access to healthy and filling snacks and meals at no additional cost. To do this our organization partners with several agencies, which provide either funding and/or in-kind meal services to ensure our members have access to breakfast, lunch, afternoon snacks and at one Clubhouse dinner. The following list summarizes the total snacks and meals served at each Clubhouse during the past year; Bair Family Clubhouse - 50,893, Lockwood Clubhouse - 32,785, Castle Rock Clubhouse - 29,291, Bench Clubhouse - 8,296 for a total of 121,265 snacks and meals served.Section 3: Impact of Bench Clubhouse ExpansionA central priority for the Boys and Girls Clubs of Yellowstone County is to find innovative and sustainable ways to reach more children who need us most. This past year, working with our Endowment Foundation and Billings Public Schools, we secured both additional funding and the space in Bench Elementary to serve more kids from the Bench neighborhood. This expansion has grown Bench Clubhouse from just fifty Kindergarten through 3rd grade students during the school year to a full year Clubhouse serving 100 members in Kindergarten through 6th grade. |
| Plans to increase cash reserves | For many years the Boys & Girls Clubs of Yellowstone County has operated the organization on a "cash-basis" which has allowed the Club to avoid borrowing operating capital to pay operational and capital improvement expenses. This practice has allowed the organization to put every dollar raised to service its members versus servicing debt. However, the Club's expansion of services and continuing facility improvements created a situation, which depleted existing cash reserves. Moving forward, the Club has made several budgeting and operational adjustments to increase operating revenue and improve the cash situation. These changes will enable the organization to continue operating without borrowing operating cash from a lending institution. These changes include:1. A $100,000 cash infusion from the Club's Endowment Foundation on July 1, 2014, which will be paid back over 4 years.2. Expansion of the Club's reimbursable food service program, which will secure significant dollars from the state of Montana to not only cover additional expenses tied to the program expansion but also pay meaningful portions of the Club's existing salary and facility expenses.3. Increasing the cost of school year memberships from $10 to $180 and the summer membership from $150 to $250. While the Club has not changed the policy that no child is turned away for inability to pay, an increasing number of Club families can afford to pay for a portion of their child's Club experience. |
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