2013-08-05T11:44:00-05:00 2012-12-31 420714325 MCGLADREY LLP PO BOX 99 ELKHART IN 465150099 990 2012-01-01 351033735 BOYS & GIRLS CLUB OF GREATER GOSHEN INC BOYS 5745345933 PO BOX 614 GOSHEN IN 46527 KEVIN DEARY 5745345933 2013-07-23 1 SANDRA S SCHNEIDER P00214417 5745220410 2012 2016-02-25 16:41:14Z KEVIN DEARY PO BOX 614 GOSHEN IN 46527 2639180 0 X WWW.BGCGOSHEN.ORG X 1955 IN A BOYS & GIRLS CLUB PROVIDES: A SAFE PLACE TO LEARN AND GROW, ON GOING RELATIONSHIPS WITH CARING ADULT PROFESSIONALS, LIFE-ENHANCING AND CHARACTER DEVELOPMENT EXPERIENCES, HOPE AND OPPORTUNITY 20 18 132 215 0 0 1234917 1307712 158478 142713 12356 14771 1223049 1173984 2628800 2639180 0 0 0 0 1608447 1733644 0 0 242003 900908 1019726 2509355 2753370 119445 -114190 6574366 6431730 196570 85913 6377796 6345817 TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 0 0 1931290 142713 PROGRAM ACTIVITIES, RECREATIONAL ACTIVITIES AND AFTER SCHOOL PROGRAM FOR THE CHILDREN OF ELKHART COUNTY 1931290 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 132 1 0 0 0 0 0 1 1 0 0 0 1 0 X 20 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X THE ORGANIZATION 5745345933 PO BOX 614 GOSHEN IN 46527 TROY HOLLAND 0.00 X 0 0 0 JANE TROUP 0.00 X 0 0 0 DZUNG NGUYEN 0.00 X 0 0 0 STEVE FIDLER 0.00 X 0 0 0 BODIE STEGELMAN 0.00 X X 0 0 0 DR DARREN MINNICH 0.00 X 0 0 0 JIM SHEA JR 0.00 X 0 0 0 PHID WELLS 0.00 X 0 0 0 DARRYL RIEGSECKER 0.00 X 0 0 0 DOUG WOGOMAN 0.00 X 0 0 0 JACKIE PARK 0.00 X 0 0 0 JOHN LEAVITT 0.00 X X 0 0 0 DERALD BONTRAGER 0.00 X X 0 0 0 TIM KOCH 0.00 X X 0 0 0 MARK MOW 0.00 X 0 0 0 NORM FLORIA 0.00 X 0 0 0 DAVE HOLDERMAN 0.00 X 0 0 0 JODI SPATARO 0.00 X 0 0 0 JASON LIPPERT 0.00 X 0 0 0 KAMI BUNCH 0.00 X 0 0 0 KEVIN DEARY 40.00 X 112200 0 93520 112200 0 93520 1 0 0 0 0 109690 29835 479257 688930 1307712 KIDS CARE FEES 624410 142713 142713 142713 4277 4277 10494 0 10494 10494 10494 1173984 0 1173984 1173984 2639180 142713 0 1188755 214304 77507 77507 59290 1208895 914407 294488 14748 11524 3224 200438 148258 52180 95259 70523 24736 17302 12198 4512 592 19268 14451 4817 47917 33782 12496 1639 266350 203825 59945 2580 13179 9291 3437 451 1189 1189 220151 198136 22015 64260 45303 16759 2198 FUNDRAISING EXPENSE 169285 0 0 169285 OTHER PROGRAM EXPENSE 151527 151527 0 0 VEHICLE/TRAINING & DEVE 31746 22381 8279 1086 BAD DEBT EXPENSE 8150 8150 0 0 9402 8838 499 65 2753370 1931290 580077 242003 765502 435904 12550 1013 39888 21799 8759 12293 6701806 2038949 4568393 4662857 542726 572975 636548 724889 6574366 6431730 91221 85913 41179 0 64170 0 196570 85913 X 5828449 5811462 299228 254074 250119 280281 6377796 6345817 6574366 6431730 -114190 82211 0 X X 0 1 X 1 0 X 1983354 1672171 2453431 2457966 2481696 11048618 274772 220790 187058 158478 142713 983811 2258126 1892961 2640489 2616444 2624409 12032429 0 185112 177210 234361 82796 175960 855439 185112 177210 234361 82796 175960 855439 11176990 70886 79984 38679 4434 4277 198260 70886 79984 38679 4434 4277 198260 2329012 1972945 2679168 2620878 2628686 12230689 0.91380 0.90600 0.01620 0.02370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 636548 30232 73990 15884 724886 626944 37164 -10400 17160 636548 562581 31312 66119 33068 626944 494047 30532 55330 17328 562581 613016 41572 -144105 16436 494047 0.53310 0.38670 0.08020 1 0 313918 313918 5686378 1495553 4190825 701510 543396 158114 4662857 BENEFICIAL INTEREST IN FOUNDATION 386463 REMAINDER INTEREST IN CHARITABLE REMAINDER TRUST 338426 724889 X 2721391 82211 82211 2639180 0 2639180 2753370 0 2753370 0 2753370 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A STREAM OF FUNDING TO SUPPORT OPERATIONS AND PROGRAMS OF THE ORGANIZATION BY ITS ENDOWMENT WHILE SEEKING TO PRESERVE THE ENDOWMENT ASSETS IN PERPETUITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED, OR EXPECTED TO BE CLAIMED, ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS THAT COULD BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH POSITIONS WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT DECEMBER 31, 2012 AND 2011, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 AND THE RELATED STATE OF INDIANA RETURN, AND HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE IN THE PAST THREE YEARS. AUCTIONS 779052 779052 89854 CUB'S ROOFTOP 95969 95969 10799 2 188843 188843 56098 1063864 1063864 156751 156751 907113 JOHN LEAVITT THE CLUB PURCHASES INSURANCE FROM HIS FIRM, SALEM INSURANCE AGENCY. 65307 SALEM INSURANCY AGENCY, INC. PROVIDES PROPERTY, AUTO, LIABILITY, AND WORKER'S COMPENSATION INSURANCE TO THE ORGANIZATION. 0 DOUGLAS WOGOMAN THE CLUB PURCHASES CONSTRUCTION WORK FROM HIS EMPLOYER, DJ CONSTRUCTION 129018 DJ CONSTRUCTION DOES CONSTRUCTION WORK INCLUDING SERVICE WORK AND NEW CONSTRUCTION FOR THE BOYS AND GIRLS CLUB. 0 X 0 X 0 X 3 0 AUCTION SALE PRICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE FORM 990 IS SENT TO EACH DIRECTOR AND OFFICER BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED VIA ANNUAL DISCLOSURE FORMS WHICH ARE COMPLETED BY ALL BOARD MEMBERS BEFORE COMPLETION OF THE 990. ADDITIONALLY, AT EACH BOARD OF DIRECTOR'S MEETING, THE DECLARATION OF CONFLICT OF INTEREST IS ON THE AGENDA. ANY CONFLICTS FOR ANY OF THE BUSINESS ITEMS ON THE AGENDA ARE DECLARED AND THE BOARD MEMBER ABSTAINS FROM COMMENTS OR VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS MUST APPROVE IN ADVANCE THE AMOUNT OF ALL COMPENSATION FOR THE PRESIDENT/CEO OF THE BOYS & GIRLS CLUB OF GREATER GOSHEN, INC. BEFORE APPROVING THE COMPENSATION OF THE PRESIDENT/CEO, THE BOARD SHALL DETERMINE THAT THE TOTAL COMPENSATION TO BE PROVIDED BY THE BOYS & GIRLS CLUB OF GREATER GOSHEN, INC. TO THE PRESIDENT/CEO OR COLLEAGUE IS REASONABLE IN AMOUNT IN LIGHT OF THE POSITION, RESPONSIBILITY AND QUALIFICATION OF THE PRESIDENT/CEO OR COLLEAGUE FOR THE POSITION HELD, INCLUDING THE RESULT OF AN EVALUATION OF THE PRESIDENT/CEO PRIOR PERFORMANCE FOR THE BOYS & GIRLS CLUB OF GREATER GOSHEN, INC., IF APPLICABLE. IN MAKING THE DETERMINATION, THE BOARD SHALL CONSIDER TOTAL COMPENSATION TO INCLUDE THE SALARY AND THE VALUE OF ALL BENEFITS PROVIDED BY THE BOYS & GIRLS CLUB OF GREATER GOSHEN, INC. TO THE INDIVIDUAL IN PAYMENT FOR SERVICES. AT THE TIME OF THE DISCUSSION AND DECISION CONCERNING THE INDIVIDUAL'S COMPENSATION, THE INDIVIDUAL SHOULD NOT BE PRESENT IN THE MEETING. THE BOARD SHALL OBTAIN AND CONSIDER APPROPRIATE DATA CONCERNING COMPARABLE COMPENSATION PAID TO SIMILAR PRESIDENT/CEOS IN LIKE CIRCUMSTANCES. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CORPORATE OFFICE. THE ANNUAL REPORT IS ON THE ORGANIZATIONS WEB SITE FOR REVIEW. DOCUMENTS ARE ALL AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS AND REPORTING FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 5, CHANGES IN NET ASSETS: NET UNREALIZED GAINS ON INVESTMENTS $82,211.