2012-10-11T07:45:13-05:00 2012-03-31 010448006 ALBIN RANDALL & BENNETT PO BOX 445 130 MIDDLE STREET PORTLAND ME 041120445 990 2011-04-01 010344605 WATERVILLE AREA BOYS & GIRLS CLUB WATE 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH 2078730684 2012-09-28 1 DAVID R WHITE P00203119 2077721981 2012-09-19 2011 2016-02-24 21:20:13Z BOYS & GIRLS CLUB OF GREATER WATERVILLE KEN WALSH 126 NORTH STREET WATERVILLE ME 04901 1033286 0 X WWW.APLACEFORKIDSTOGO.ORG X 1976 ME TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES TO REALIZE THEIR FULL POTENTIAL. 23 22 0 0 0 0 592965 586232 283233 439396 7373 6708 15966 -4295 899537 1028041 0 169459 0 0 452299 439111 0 0 0 585426 605638 1037725 1214208 -138188 -186167 826066 835990 1197187 1910239 -371121 -1074249 TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. 0 0 553673 207961 AFTER SCHOOL PROGRAM: THE AFTER SCHOOL PROGRAM PROVIDES CHILDREN WITH A NUTRITIOUS MEAL AFTER SCHOOL, A WIDE VARIETY OF ACTIVITIES IN STATE-OF-THE-ART FACILITIES, AND A FUN ATMOSPHERE FOR AGES 6 TO 12. 238501 1318 THE BOYS AND GIRLS CLUB OF AMERICA PROVIDES FUNDING TO SUPPORT THE CREATION AND EXPANSION OF NEW BOYS & GIRLS CLUB PROGRAMS IN SURROUNDING AREAS AND IN INDIAN NATION LOCATIONS. 152276 94055 THE ATHLETIC PROGRAM IS COMPRISED OF SEVERAL ACTIVITIES WITH THE ULTIMATE INTENTION OF THE PROMOTION OF HEALTH AND FITNESS. 269758 136062 269758 136062 1214208 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 X KEN WALSH 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH 40.00 X X 0 108189 21529 DON MARDEN 1.00 X X 0 0 0 MICHAELA MURPHY 1.00 X X 0 0 0 FRED STUBBERT 1.00 X X 0 0 0 CHRIS GAUNCE 1.00 X 0 0 0 CHARLIE GIGUERE 1.00 X 0 0 0 RAY HASKELL 1.00 X 0 0 0 CLIFF HANNON 1.00 X 0 0 0 AL HODSDON 1.00 X 0 0 0 DAN DUBORD 1.00 X 0 0 0 JOE JABAR SR 1.00 X 0 0 0 JAN KING 1.00 X 0 0 0 MICHAEL LEVENSELLER 1.00 X 0 0 0 ANN MITCHELL 1.00 X 0 0 0 MIKE RUNSER 1.00 X 0 0 0 DANA SENNETT 1.00 X 0 0 0 BRIAN KELLY 1.00 X 0 0 0 MICHAEL KOZIOL 1.00 X 0 0 0 BRUCE RUEGER 1.00 X 0 0 0 GARY SMITH 1.00 X 0 0 0 DEB BARBEZAT 1.00 X 0 0 0 BRENT BURGER 1.00 X 0 0 0 KELLY COUTURE 1.00 X 0 0 0 WILLIAM VOGT 40.00 X 0 49645 4714 0 157834 26243 0 0 0 0 0 366088 220144 586232 PROGRAM FEES 713940 335824 335824 RENTAL FEES 713940 91984 91984 OTHER REVENUE 713940 11588 11588 439396 6708 6708 950 5245 -4295 -4295 1028041 439396 0 2413 169459 169459 375324 375324 35377 35377 28410 28410 4041 4041 14876 14876 16988 16988 59479 59479 4555 4555 187 187 257121 257121 INDIAN NATION PROGRAM E 168345 168345 SUPPLIES 74420 74420 MISCELLANEOUS 4095 4095 TRAINING 1531 1531 1214208 1214208 0 0 59129 27371 35694 208823 212313 522420 596306 826066 835990 1197187 1910239 1197187 1910239 X -1693444 -1882868 674903 155676 647420 652943 -371121 -1074249 826066 835990 X -186167 -516961 X X 0 1 1 X 0 X 800673 738224 687399 595940 586232 3408468 800673 738224 687399 595940 586232 3408468 3408468 7139 7757 5559 7373 6708 34536 3443004 739545 0.99000 0.99010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 821789 0 -9719 0 3451 0 808619 1222858 102864 -2000 -1399 1322323 858358 1099 382775 -18382 -1172 1222858 0.80750 0.19250 1 0 0 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 527943 AMOUNT DUE UNDER CHARITABLE REMAINDER TRUST 68363 596306 DUE TO AFFILIATES 1910239 1910239 1028041 1214208 -186167 -21950 -500534 5523 -516961 -703128 937907 90507 -185886 -95379 1033286 -5245 -5245 1028041 1140501 90507 5245 95752 1044749 169459 169459 1214208 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES, APPROVED BY THE BOARD OF DIRECTORS, FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A SUBSTANTIAL AND REASONABLY STABLE STREAM OF INCOME TO SUPPORT THE OPERATING BUDGET OF THE ORGANIZATION AND TO ACHIEVE THIS RESULT IN PERPETUITY WHILE PRESERVING AND ENHANCING THE TOTAL VALUE OF THE ENDOWMENT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: U.S. GAPP PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIION. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE BENEFICIAL INTEREST IN PERPETUAL TRUSTS 5,523. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET UNREALIZED LOSSES ON INVESTMENTS -21,950. SCHOLARSHIPS -169,459. CHANGE IN VALUE BENEFICIAL INTEREST IN PERPETUAL TRUSTS 5,523. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES -5,245. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 5,245. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 169,459. 1 SCHOLARSHIPS AWARDED FOR THE BENEFIT OF INDIVIDUALS FOR VARIOUS PROGRAMS. 5973 169459 FMV NO CASH IS ACTUALLY GIVEN TO THE INDIVIDUAL. THE SCHOLARSHIP ASSISTANCE IS APPLIED AS A REDUCTION IN THE AMOUNT THAT THE INDIVIDUAL PAYS FOR THE PROGRAM. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE RETURN IS REVIEWED BY MANAGEMENT AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS GIVEN A CONFLICT OF INTEREST SHEET WHEN THEY JOIN IN WHICH THEY WOULD INDICATE IF ANY CONFLICTS EXIST. THIS IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST MADE TO THE ORGANIZATION AT ITS MAIN LOCATION IN WATERVILLE, MAINE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -21,950. PRIOR PERIOD ADJUSTMENTS: -500,534. CHANGE IN VALUE BENEFICIAL INTEREST IN PERPETUAL TRUSTS 5,523. TOTAL TO FORM 990, PART XI, LINE 5: -516,961. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS. PRIOR PERIOD ADJUSTMENT FORM 990, PART XI, LINE 5: DURING THE YEAR ENDED MARCH 31, 2012, THE ORGANIZATION DISCOVERED THAT ALTHOUGH IT WAS NAMED AS A BENEFICIARY IN CERTAIN CHARITABLE REMAINDER TRUST AGREEMENTS, THE TRUST AGREEMENT SPECIFIED THAT THE GRANTOR MAINTAINED THE ABILITY TO CHANGE BENEFICIARIES. THE ABILITY TO CHANGE BENEFICIARIES CREATES AN INTENTION TO GIVE THAT, UNLESS LEGALLY ENFORECEABLE, SHALL CAUSE THE BENEFICIAL INTEREST IN THE CHARITABLE REMAINDER TRUST TO NOT BE RECOGNIZED UNTIL THE AGREEMENT BECOMES IRREVOCABLE OR WHEN THE ASSETS ARE DISTRIBUTED TO THE ORGANIZATION FOR ITS UNCONDITIONAL USE. AS A RESULT, AMOUNTS RECORDED AS BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS WAS DECREASED $522,193. THE CHANGE IN TEMPORARILY RESTRICTED NET ASSETS WAS DECREASED BY THE SAME AMOUNT AS A RESULT OF THIS CORRECTION. PRIOR PERIOD ADJUSTMENT FORM 990, PART XI, LINE 5: DURING THE YEAR ENDED MARCH 31, 2012, MANAGEMENT DISCOVERED THAT CERTAIN ASSETS OWNED BY THE ORGANIZATION WERE RECORDED ON AN AFFILIATED ORGANIZATION. THESE ASSETS WERE MOVED TO THE APPROPRIATE AFFILIATE CONSISTENT WITH OWNERSHIP AND DONOR STIPULATIONS. AS A RESULT, ASSETS INCREASED $590,556, DUE TO AFFILIATE INCREASED $568,897 AND TEMPORARILY RESTRICTED NET ASSETS INCREASED $21,659. ALFOND YOUTH CENTER 126 NORTH STREET WATERVILLE ME 04901 043341661 RECREATIONAL PROGRAMMING FOR YOUTH AND ADULTS ME 501(C)(3) LINE 7 0 WATERVILLE AREA YMCA 126 NORTH STREET WATERVILLE ME 04901 010283465 RECREATIONAL PROGRAMMING FOR YOUTH AND ADULTS ME 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ALFOND YOUTH CENTER O 257121