BOYS AND GIRLS CLUBS OF SIOUX EMPIRE: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: BOYS AND GIRLS CLUBS OF SIOUX EMPIRE (EIN 46-0399482)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201113199349305201
Schema version: 2010v3.4
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
Form 990
Schedule A
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-15T11:28:55-06:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WOLTMAN VAN KEKERIX & STOTZ PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4500 S TECHNOLOGY DR	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	571064214	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460399482	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	YOUTH ENRICHMENT SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	YOUT	NameControl
Phone	6053388061	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	824 E 14TH STREET	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57104	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KAREN FOGAS	Name
Title	CEO	Title
Phone	6053388061	Phone
Date Signed	2011-11-14	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	TRENT R PRINS	Name
Phone	6053611200	Phone
Date Prepared	2011-11-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	KAREN FOGAS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	824 E 14TH STREET	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57104	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	7590735	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.YOUTHENRICHMENT.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	TO ENRICH AND DEVELOP THE LIVES OF CHILDREN, YOUTH AND FAMILIES IN THE SIOUX EMPIRE THROUGH COMPREHENSIVE AND EDUCATIONAL SERVICES NECESSARY TO MEET EVOLVING NEEDS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	352	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	33959	TotalGrossUBI
Net Unrelated Business Txbl Income	7342	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	1562456	ContributionsGrantsPriorYear
Contributions Grants Current Year	1987933	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2427026	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2644704	ProgramServiceRevenueCY
Investment Income Prior Year	-27665	InvestmentIncomePriorYear
Investment Income Current Year	11782	InvestmentIncomeCurrentYear
Other Revenue Prior Year	112369	OtherRevenuePriorYear
Other Revenue Current Year	65099	OtherRevenueCurrentYear
Total Revenue Prior Year	4074186	TotalRevenuePriorYear
Total Revenue Current Year	4709518	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3048698	SalariesEtcPriorYear
Salaries Etc Current Year	3194668	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	30951	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	33772	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1087644	OtherExpensePriorYear
Other Expenses Current Year	1227011	OtherExpensesCurrentYear
Total Expenses Prior Year	4136342	TotalExpensesPriorYear
Total Expenses Current Year	4452630	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-62156	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	256888	RevenuesLessExpensesCY
Total Assets BOY	6011298	TotalAssetsBOY
Total Assets EOY	6064635	TotalAssetsEOY
Total Liabilities BOY	1899371	TotalLiabilitiesBOY
Total Liabilities EOY	1956578	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4111927	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4108057	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO ENRICH AND DEVELOP THE LIVES OF CHILDREN, YOUTH AND FAMILIES IN THE SIOUX EMPIRE THROUGH COMPREHENSIVE AND EDUCATIONAL SERVICES NECESSARY TO MEET EVOLVING NEEDS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3818122	Expense
Revenue	2675844	Revenue
Description	YOUTH ENRICHMENT SERVICES WAS FORMED IN 1989 AS A RESULT OF THE MERGER OF THE BOYS AND GIRLS CLUBS OF SIOUX FALLS. AS THE WORK ENVIRONMENT CHANGED DURING THE 1970'S, THE BOYS AND GIRLS CLUBS WERE ON THE CUTTING EDGE OF RECREATIONAL AND AFTERSCHOOL SERVICES IN THE SIOUX EMPIRE. IN THE MID 70'S, THE TWO CLUBS WERE THE FIRST TO PROVIDE AFTERSCHOOL SNACKS AND EVENING MEALS FOR DROP-IN PARTICIPANTS AND TO BEGIN TRANSPORTATION PROGRAMS WHICH ASSISTED PARENTS BY TRANSPORTING CHILDREN FROM SELECT SCHOOL SITES TO CHILDCARE LOCATIONS IN THE COMMUNITY. IN 1980, COMING TOGETHER IN AN UNPRECEDENTED EFFORT, THE BOYS AND GIRLS CLUBS, YMCA AND YWCA JOINTLY FORMED KARE-4, AN AFTER SCHOOL TRANSPORTATION PROGRAM FOR LATCHKEY YOUTH SERVING EVERY ELEMENTARY SCHOOL IN THE CITY. KARE-4, AN ACRONYM FOR KIDS AFTER SCHOOL RECREATION AND ENRICHMENT, WAS SUBSEQUENTLY ADMINISTERED THROUGH YES AND TODAY PROVIDES TRANSPORTATION FROM FIVE ELEMENTARY SCHOOLS IN SIOUX FALLS, WITH ON-SITE SCHOOL PROGRAMS BEFORE AND/OR AFTER SCHOOL IN SIOUX FALLS, BRANDON AND HARRISBURG ELEMENTARY SCHOOLS. IN 1985 THE GIRLS CLUB WAS THE FIRST IN THE COMMUNITY TO BEGIN A SPECIALIZED CHILDCARE PROGRAM CALLED KINDER CLUB, PROVIDING CHILDCARE, MEALS, AND TRANSPORTATION TO AND FROM SCHOOL FOR HALF DAY KINDERGARTEN STUDENTS. AS A RESULT OF KINDER CLUB, THE GIRLS CLUB BEGAN A PROGRAM CALLED KINDER PREP, AN EARLY CHILDHOOD PROGRAM WHICH PREPARES FOUR-YEAR- OLDS FOR KINDERGARTEN. IN 1989, THE BOYS CLUB AND THE GIRLS CLUB MERGED TO BECOME YOUTH ENRICHMENT SERVICES, A SEPARATE, STAND ALONE, NONPROFIT. AND OUT OF THE EARLY PROGRAMS GREW YOUTH ENRICHMENT SERVICES' INFANT & TODDLER AND EARLY CHILDHOOD EDUCATION PROGRAM, WHICH PROVIDES EARLY CHILDHOOD EDUCATION, INCLUDING COMMUNITY-BASED HEAD START AND THE STARTING STRONG PRE-K PILOT, FOR AN ESTIMATED 350 CHILDREN AGES BIRTH THROUGH FIVE. ALL EARLY CHILDHOOD PROGRAMS UTILIZE THE CREATIVE CURRICULUM, WHICH IS A NATIONALLY RECOGNIZED, RESEARCH-BASED CURRICULUM. YES HAS GROWN TO BECOME ONE OF THE LARGEST NOT-FOR-PROFIT CHILDCARE PROGRAM PROVIDERS IN SOUTH DAKOTA, OFFERING SERVICES AT THREE STAND-ALONE CENTERS AND IN SEVEN BEFORE AND AFTER SCHOOL SITES. YES CHILDCARE PROGRAMS SERVE APPROXIMATELY 900 CHILDREN AND THEIR FAMILIES DURING THE SCHOOL YEAR AND MORE THAN 800 CHILDREN AND FAMILIES DURING THE SUMMER. HAVING CONDUCTED EXTENSIVE COMMUNITY ANALYSIS IN 2010 AND HAVING SOUGHT THE INPUT OF A LARGE NUMBER OF INDIVIDUALS REPRESENTING VARIOUS SECTORS OF THE COMMUNITY, INCLUDING BUSINESS, SERVICE, GOVERNMENT AND FAMILIES OVER THE PERIOD OF NEARLY A YEAR, YOUTH ENRICHMENT SERVICES WAS CONFIDENT IN THE COMMUNITY'S SUPPORT FOR THE ADDITION OF SERVICES PROVIDED BY THE BOYS & GIRLS CLUBS. THE EASTSIDE CLUB OPENED ON APRIL 1, 2011 AND AS OF NOVEMBER 9, 2011, HAS 177 YOUTH MEMBERS GRADES 1-12. THE CLUB PROVIDES SUPERVISED AFTERNOON AND EVENING PROGRAMS FOR YOUTH AGES SIX TO 18, INCLUDING AN EVENING MEAL. THE CLUB IS OPEN TO ALL YOUTH FROM THE COMMUNITY, BUT DRAWS MOST HEAVILY FROM ONE OF THE THREE ELEMENTARY SCHOOLS IN THE CLUB'S IMMEDIATE NEIGHBORHOODS: CLEVELAND, ANNE SULLIVAN OR TERRY REDLIN. ALL THREE ARE TITLE I SCHOOLS, SERVING 64, 60 AND 78 PERCENT FREE AND REDUCED MEALS, RESPECTIVELY. TWO ARE DESIGNATED "ECONOMICALLY DISADVANTAGED" BY NO CHILD LEFT BEHIND STANDARDS. ONLY ONE ELEMENTARY SCHOOL MEETS NO CHILD LEFT BEHIND REQUIREMENTS FOR THE READING SUBJECT AREA. OLDER MEMBERS ATTEND EITHER WHITTIER OR AXTELL PARK MIDDLE SCHOOLS. AGAIN, NEARLY 70% OF THOSE SCHOOLS' STUDENTS RECEIVE FREE-OR-REDUCED SCHOOL MEALS, AND NEITHER SCHOOL HAS REACHED ITS NO CHILD LEFT BEHIND GOALS IN READING OR MATH. BOYS & GIRLS CLUB PROGRAMS FEATURE FIVE CORE AREAS: CHARACTER & LEADERSHIP, CAREER & EDUCATION, HEALTH & LIFE SKILLS, THE ARTS, AND SPORTS, FITNESS & RECREATION. THESE CORE AREAS ARE WOVEN INTO PROGRAMMING THAT IS FUN, ENGAGING AND POSITIVE. CLUB PROGRAMS AND SERVICES PROMOTE AND ENHANCE THE DEVELOPMENT OF BOYS AND GIRLS BY INSTILLING A SENSE OF COMPETENCE, USEFULNESS, BELONGING AND INFLUENCE, AS WELL AS PROVIDING YOUTH A SAFE PLACE WHERE THEY CAN LEARN AND GROW-ALL WHILE HAVING FUN	Description
Total Program Service Expense	3818122	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	true	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	true	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	352	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	KAREN FOGAS	NamePerson
Telephone Number	6053388061	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	824 E 14TH STREET	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57104	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
KAREN FOGAS
CEO	60.00	X	X	87753	0	5730
TOM LOOFE
CHAIRPERSON	2.00	X	X	0	0	0
JULIE BECKER
VICE CHAIRPE	1.00	X	X	0	0	0
CHRIS EKSTRUM
TREASURER	1.00	X	X	0	0	0
MARY JONES
SECRETARY	1.00	X	X	0	0	0
LAURA BORMAN
BOARD MEMBER	1.00	X		0	0	0
MARY CANFIELD
BOARD MEMBER	1.00	X		0	0	0
BILL REZAC
BOARD MEMBER	1.00	X		0	0	0
DENNIS BRESKE
BOARD MEMBER	1.00	X		0	0	0
KYLE EBERTS
BOARD MEMBER	1.00	X		0	0	0
MARK TOLLEFSON
BOARD MEMBER	1.00	X		0	0	0
JOHN PARKS
BOARD MEMBER	1.00	X		0	0	0
STACY KOOISTRA
BOARD MEMBER	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	87753	TotalReportableCompFromOrg
Total Other Compensation	5730	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Federated Campaigns	257786	FederatedCampaigns
Government Grants	1646692	GovernmentGrants
All Other Contributions	83455	AllOtherContributions
Total Contributions	1987933	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	CHILDCARE	Description
Business Code	624410	BusinessCode
Total Revenue Column	2644704	TotalRevenueColumn
Related Or Exempt Function Income	2644704	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	2644704	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	11782	TotalRevenueColumn
Exclusion	$11,782	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Gaming	2924648	GrossIncomeGaming
Gaming Direct Expenses	2881217	GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	43431	TotalRevenueColumn
Related Or Exempt Function Income	9472	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	33959	UnrelatedBusinessRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER	Description
Total Revenue Column	21668	TotalRevenueColumn
Related Or Exempt Function Income	21668	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	21668	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4709518	TotalRevenueColumn
Related Or Exempt Function Income	2675844	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	33959	UnrelatedBusinessRevenue
Exclusion	$11,782	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	93483	Total
Management And General	93483	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2699904	Total
Program Services	2408641	ProgramServices
Management And General	291263	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	153148	Total
Program Services	128387	ProgramServices
Management And General	24761	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	248133	Total
Program Services	211771	ProgramServices
Management And General	36362	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	5620	Total
Program Services	1590	ProgramServices
Management And General	4030	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	44849	Total
Management And General	44849	ManagementAndGeneral

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	30951	Total
Fundraising	30951	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	58603	Total
Program Services	53888	ProgramServices
Management And General	4715	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	23305	Total
Program Services	7569	ProgramServices
Management And General	15736	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	31049	Total
Program Services	26336	ProgramServices
Management And General	4713	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	25968	Total
Program Services	15674	ProgramServices
Management And General	10294	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	81909	Total
Program Services	79474	ProgramServices
Management And General	2435	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5437	Total
Program Services	1384	ProgramServices
Management And General	4053	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	46300	Total
Program Services	45334	ProgramServices
Management And General	966	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	178920	Total
Program Services	172038	ProgramServices
Management And General	6882	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	83176	Total
Program Services	74215	ProgramServices
Management And General	8961	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD PURCHASES	195318	192219	3099
SUPPLIES	124239	112711	11528
MAINTENANCE FEES	77800	73624	4176
LOCAL TRANSPORATION	53967	53196	771
BAD DEBTS	41262	41262

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	149289	Total
Program Services	118809	ProgramServices
Management And General	27659	ManagementAndGeneral
Fundraising	2821	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4452630	Total
Program Services	3818122	ProgramServices
Management And General	600736	ManagementAndGeneral
Fundraising	33772	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	797202	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	689355	BOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	367381	BOY
EOY	92490	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	30476	BOY
EOY	21152	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	10528	BOY
EOY	13295	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	29150	BOY
EOY	30172	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	7162930	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2423658	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4812733	BOY
EOY	4739272	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	405	BOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	71270	BOY
EOY	371052	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6011298	BOY
EOY	6064635	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	268863	BOY
EOY	383502	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1625908	BOY
EOY	1573076	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	4600	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1899371	BOY
EOY	1956578	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3797953	BOY
EOY	4008702	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	265162	BOY
EOY	50543	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	48812	BOY
EOY	48812	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4111927	BOY
EOY	4108057	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6011298	BOY
EOY	6064635	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	256888	ReconcilationRevenueExpenses
Reconcilation Other Changes	-260758	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	462766	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2015483	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1232658	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1562456	CurrentTaxYearMinus1Year
Current Tax Year	1987933	CurrentTaxYear
Total	7261296	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	462766	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2015483	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1232658	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1562456	CurrentTaxYearMinus1Year
Current Tax Year	1987933	CurrentTaxYear
Total	7261296	Total

Field	Value	IRS element (for citing)
Public Support Total170	7261296	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14966	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	32982	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	8154	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	158	CurrentTaxYearMinus1Year
Current Tax Year	11782	CurrentTaxYear
Total	68042	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4814	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1571	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5278	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6953	CurrentTaxYearMinus1Year
Current Tax Year	7342	CurrentTaxYear
Total	25958	Total

Field	Value	IRS element (for citing)
Total Support	7355296	TotalSupport
Gross Receipts From Admissions Etc	5474543	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.98720	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.98610	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	71274	BeginningOfYearBalance
Investment Earnings Or Losses	8994	InvestmentEarningsOrLosses
End Of Year Balance	80268	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	58559	BeginningOfYearBalance
Investment Earnings Or Losses	13293	InvestmentEarningsOrLosses
Administrative Expenses	578	AdministrativeExpenses
End Of Year Balance	71274	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	78486	BeginningOfYearBalance
Investment Earnings Or Losses	-19927	InvestmentEarningsOrLosses
End Of Year Balance	58559	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.61000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.39000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1041546	OtherCostOrOtherBasis
Book Value	1041546	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5128279	OtherCostOrOtherBasis
Depreciation	1733336	Depreciation
Book Value	3394943	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	897172	OtherCostOrOtherBasis
Depreciation	596852	Depreciation
Book Value	300320	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	95933	OtherCostOrOtherBasis
Depreciation	93470	Depreciation
Book Value	2463	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	4739272	TotalOfBookValueLandBuildings

Other Assets OtherAssets (4 entries)

DescriptionDescription	Book ValueBookValue
CONSTRUCTION IN PROGRESS	165784
VIDEO LOTTERY FROM LOG CABIN	125000
SIOUX FALLS AREA FOUNDATION	66698
SFAF - CURRENT AVAILABLE	13570

Field	Value	IRS element (for citing)
Total Book Value Other Assets	371052	TotalBookValueOtherAssets
Total Revenue	4709518	TotalRevenue
Total Expenses	4452630	TotalExpenses
Excess Or Deficit For Year	256888	ExcessOrDeficitForYear
Prior Period Adjustments	-260758	PriorPeriodAdjustments
Total Adjustments	-260758	TotalAdjustments
Excess Or Deficit Per FS	-3870	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	4709518	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4709518	RevenueSubtotal
Total Revenue Per Form990	4709518	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4713388	TotExpensesEtcAuditedFinclStmt
Prior Year Adjustments	260758	PriorYearAdjustments
Expenses Not Rptd F990	260758	ExpensesNotRptdF990
Expenses Subtotal	4452630	ExpensesSubtotal
Total Expenses Per Form990	4452630	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	INTENDED USES FOR ENDOWMENT FUNDS	Identifier
Return Reference	SCHEDULE D, PAGE 2, PART V, LINE 4	ReturnReference
Explanation	THE SFACF ENDOWMENT WAS SET UP TO BECOME THE FOUNDATION FOR ASSURING THE LONGEVITY OF YOUTH ENRICHMENT SERVICES' PROGRAMS IN THE COMMUNITY. IT REMAINS AS SEED MONEY TOWARD THE GOAL OF EVENTUALLY BUILDING A SUITABLE ENDOWMENT THAT WOULD GENERATE ONGOING SUPPORT FOR THE ORGANIZATION.	Explanation

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	X	MailSolicitations
Email Solicitations	X	EmailSolicitations
Phone Solicitations	X	PhoneSolicitations
In Person Solicitations	X	InPersonSolicitations
Solicitation Of Non Govt Grants	X	SolicitationOfNonGovtGrants
Solicitation Of Govt Grants	X	SolicitationOfGovtGrants
Agreement Ref Fundraising	true	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation

Name Of Organization NameOfOrganization

Field	Value	IRS element (for citing)
Business Name Line1	MAXIMIZING EXCELLENCE LLC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2329 N CAREER AVENUE 207	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57107	ZIPCode

Field	Value	IRS element (for citing)
Activity	FUNDRAISNG	Activity
Fundraiser Control Of Funds	false	FundraiserControlOfFunds
Gross Receipts	9432	GrossReceipts
Amount Retained By Contractor	30953	AmountRetainedByContractor
Net To Organization	-21521	NetToOrganization

Field	Value	IRS element (for citing)
Total Gross Receipts	9432	TotalGrossReceipts
Total Retained By Contractors	30953	TotalRetainedByContractors
Total Net To Organization	-21521	TotalNetToOrganization

Gaming Information GamingInformation

Field	Value	IRS element (for citing)
Gross Revenue Bingo	2808171	GrossRevenueBingo
Cash Prizes Bingo	1801902	CashPrizesBingo
Non Cash Prizes Bingo	15798	NonCashPrizesBingo
Other Direct Expenses Bingo	980999	OtherDirectExpensesBingo
Volunteer Labor Bingo	false	VolunteerLaborBingo
Gross Revenue Pull Tabs	116477	GrossRevenuePullTabs
Cash Prizes Pull Tabs	74921	CashPrizesPullTabs
Other Direct Expenses Pull Tabs	7597	OtherDirectExpensesPullTabs
Volunteer Labor Pull Tabs	false	VolunteerLaborPullTabs
Volunteer Labor Other Gaming	false	VolunteerLaborOtherGaming
Gross Revenue Total Gaming	2924648	GrossRevenueTotalGaming
Cash Prizes Total Gaming	1876823	CashPrizesTotalGaming
Non Cash Prizes Total Gaming	15798	NonCashPrizesTotalGaming
Other Direct Expenses Total Gaming	988596	OtherDirectExpensesTotalGaming
Direct Expense Summary Gaming	2881217	DirectExpenseSummaryGaming
Net Gaming Income Summary	43431	NetGamingIncomeSummary

Field	Value	IRS element (for citing)
States Where Gaming Conducted	SD	StatesWhereGamingConducted
Licensed	true	Licensed
License Suspended Etc	false	LicenseSuspendedEtc
Gaming With Nonmembers	true	GamingWithNonmembers
Member Of Other Entity	false	MemberOfOtherEntity
Percentage Of Gaming Own Facility	1.00000	PercentageOfGamingOwnFacility
Name Of Gaming Rec Keeper Person	LINDA ANDERSON	NameOfGamingRecKeeperPerson

Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS

Field	Value	IRS element (for citing)
Address Line1	6204 W 12TH STREET SUITE A	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	57107	ZIPCode

Field	Value	IRS element (for citing)
Contract With3rd Party For Gam Rev	false	ContractWith3rdPartyForGamRev
Gaming Manager Name Person	RANDY MAAS	GamingManagerNamePerson
Gaming Manager Compensation	75000	GamingManagerCompensation
Gaming Manager Services Provided	BINGO HALL MANAGER	GamingManagerServicesProvided
Gaming Manager Is Employee	X	GamingManagerIsEmployee
Charitable Distrib Required	false	CharitableDistribRequired

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FIRST ACHIEVEMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4A	AFTER SCHOOL RECREATION AND ENRICHMENT, WAS SUBSEQUENTLY ADMINISTERED THROUGH YES AND TODAY PROVIDES TRANSPORTATION FROM FIVE ELEMENTARY SCHOOLS IN SIOUX FALLS, WITH ON-SITE SCHOOL PROGRAMS BEFORE AND/OR AFTER SCHOOL IN SIOUX FALLS, BRANDON AND HARRISBURG ELEMENTARY SCHOOLS. IN 1985 THE GIRLS CLUB WAS THE FIRST IN THE COMMUNITY TO BEGIN A SPECIALIZED CHILDCARE PROGRAM CALLED KINDER CLUB, PROVIDING CHILDCARE, MEALS, AND TRANSPORTATION TO AND FROM SCHOOL FOR HALF DAY KINDERGARTEN STUDENTS. AS A RESULT OF KINDER CLUB, THE GIRLS CLUB BEGAN A PROGRAM CALLED KINDER PREP, AN EARLY CHILDHOOD PROGRAM WHICH PREPARES FOUR-YEAR- OLDS FOR KINDERGARTEN. IN 1989, THE BOYS CLUB AND THE GIRLS CLUB MERGED TO BECOME YOUTH ENRICHMENT SERVICES, A SEPARATE, STAND ALONE, NONPROFIT. AND OUT OF THE EARLY PROGRAMS GREW YOUTH ENRICHMENT SERVICES' INFANT & TODDLER AND EARLY CHILDHOOD EDUCATION PROGRAM, WHICH PROVIDES EARLY CHILDHOOD EDUCATION, INCLUDING COMMUNITY-BASED HEAD START AND THE STARTING STRONG PRE-K PILOT, FOR AN ESTIMATED 350 CHILDREN AGES BIRTH THROUGH FIVE. ALL EARLY CHILDHOOD PROGRAMS UTILIZE THE CREATIVE CURRICULUM, WHICH IS A NATIONALLY RECOGNIZED, RESEARCH-BASED CURRICULUM. YES HAS GROWN TO BECOME ONE OF THE LARGEST NOT-FOR-PROFIT CHILDCARE PROGRAM PROVIDERS IN SOUTH DAKOTA, OFFERING SERVICES AT THREE STAND-ALONE CENTERS AND IN SEVEN BEFORE AND AFTER SCHOOL SITES. YES CHILDCARE PROGRAMS SERVE APPROXIMATELY 900 CHILDREN AND THEIR FAMILIES DURING THE SCHOOL YEAR AND MORE THAN 800 CHILDREN AND FAMILIES DURING THE SUMMER. HAVING CONDUCTED EXTENSIVE COMMUNITY ANALYSIS IN 2010 AND HAVING SOUGHT THE INPUT OF A LARGE NUMBER OF INDIVIDUALS REPRESENTING VARIOUS SECTORS OF THE COMMUNITY, INCLUDING BUSINESS, SERVICE, GOVERNMENT AND FAMILIES OVER THE PERIOD OF NEARLY A YEAR, YOUTH ENRICHMENT SERVICES WAS CONFIDENT IN THE COMMUNITY'S SUPPORT FOR THE ADDITION OF SERVICES PROVIDED BY THE BOYS & GIRLS CLUBS. THE EASTSIDE CLUB OPENED ON APRIL 1, 2011 AND AS OF NOVEMBER 9, 2011, HAS 177 YOUTH MEMBERS GRADES 1-12. THE CLUB PROVIDES SUPERVISED AFTERNOON AND EVENING PROGRAMS FOR YOUTH AGES SIX TO 18, INCLUDING AN EVENING MEAL. THE CLUB IS OPEN TO ALL YOUTH FROM THE COMMUNITY, BUT DRAWS MOST HEAVILY FROM ONE OF THE THREE ELEMENTARY SCHOOLS IN THE CLUB'S IMMEDIATE NEIGHBORHOODS: CLEVELAND, ANNE SULLIVAN OR TERRY REDLIN. ALL THREE ARE TITLE I SCHOOLS, SERVING 64, 60 AND 78 PERCENT FREE AND REDUCED MEALS, RESPECTIVELY. TWO ARE DESIGNATED "ECONOMICALLY DISADVANTAGED" BY NO CHILD LEFT BEHIND STANDARDS. ONLY ONE ELEMENTARY SCHOOL MEETS NO CHILD LEFT BEHIND REQUIREMENTS FOR THE READING SUBJECT AREA. OLDER MEMBERS ATTEND EITHER WHITTIER OR AXTELL PARK MIDDLE SCHOOLS. AGAIN, NEARLY 70% OF THOSE SCHOOLS' STUDENTS RECEIVE FREE-OR-REDUCED SCHOOL MEALS, AND NEITHER SCHOOL HAS REACHED ITS NO CHILD LEFT BEHIND GOALS IN READING OR MATH. BOYS & GIRLS CLUB PROGRAMS FEATURE FIVE CORE AREAS: CHARACTER & LEADERSHIP, CAREER & EDUCATION, HEALTH & LIFE SKILLS, THE ARTS, AND SPORTS, FITNESS & RECREATION. THESE CORE AREAS ARE WOVEN INTO PROGRAMMING THAT IS FUN, ENGAGING AND POSITIVE. CLUB PROGRAMS AND SERVICES PROMOTE AND ENHANCE THE DEVELOPMENT OF BOYS AND GIRLS BY INSTILLING A SENSE OF COMPETENCE, USEFULNESS, BELONGING AND INFLUENCE, AS WELL AS PROVIDING YOUTH A SAFE PLACE WHERE THEY CAN LEARN AND GROW-ALL WHILE HAVING FUN
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD AT LEAST ONE WEEK PRIOR TO FILING AND WILL BE REVIEWED IN DETAIL BY THE CEO AND THE CHAIR OF THE BOARD.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE POLICY COVERS THE BOARD AS WELL AS THE YES LEADERSHIP STAFF. THE LEADERSHIP BRINGS POTENTIAL CONFLICTS TO THE BOARD. THE BOARD IS RESPONSIBLE FOR REVIEWING POTENTIAL CONFLICTS AND DETERMINING IF CONFLICTS EXIST. PERSONS WITH A CONFLICT WOULD BE REQUIRED TO ABSTAIN FROM VOTING. THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST STATEMENT ANNUALLY, REQUESTING EACH BOARD MEMBER TO DISCLOSE POTENTIAL CONFLICTS AND SIGN THAT THEY HAVE BEEN INFORMED AND WILL ABIDE WITH THE POLICY. IF A CONFLICT IS DEEMED TO EXIST, THE INDIVIDUAL(S) IS EXCUSED FROM THE DISCUSSION, ASKED TO LEAVE THE MEETING ALTOGETHER, AND/OR ASKED TO RESIGN FROM THE BOARD DEPENDING UPON THE NATURE OF THE CONFLICT.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	CEO COMPENSATION LEVELS WERE DETERMINED UPON HIRING IN 2005, WITH THE USE OF AN OUTSIDE CONSULTANT (SUMPTION & WYLAND). SALARY ADJUSTMENTS ARE DETERMINED BY THE EXECUTIVE COMMITTEE ANNUALLY USING THEIR KNOWLEDGE OF COMPENSATION LEVELS OF SIMILAR POSITIONS OF AUTHORITY IN THE SAME GEOGRAPHIC AREA, AS WELL AS COST OF LIVING ADJUSTMENTS. IN 2006, YES DID A COMPARISON OF SIMILAR POSITIONS IN THE NONPROFIT ORGANIZATIONS IN THE COMMUNITY, DEVELOPED A SALARY GRID BASED UPON THAT INFORMATION, BROUGHT IT TO THE OPERATIONS COMMITTEE FOR APPROVAL AND THEN IMPLEMENTED IT. YES AGAIN COMPARED ITS WAGE STRUCTURE WHEN IT RECEIVED A DONATION FROM SANFORD HEALTH SYSTEMS AND INTEGRATED FORMER BRIGHT HORIZONS/SANFORD EMPLOYEES INTO ITS ORGANIZATION IN THE FALL OF 2007. A REVIEW PROCESS WAS UNDERTAKEN AND SALARIES ADJUSTED IN 2010.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.