2024-11-15T14:47:53-05:00 2023-12-31 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2023-01-01 042104396 BOYS & GIRLS CLUB OF GREATER LOWELL INC BOYS 657 MIDDLESEX STREET LOWELL MA 018511410 THOMAS HAMMOND BOARD CHAIR 9784584526 2024-11-11 true false JAYNE A ANDREWS P00514653 9784522500 2024-11-11 2023 2024-10-15 13:58:12Z THOMAS HAMMOND 657 MIDDLESEX STREET LOWELL MA 01851 4685899 false X WWW.LBGC.ORG X 1906 MA TO INSPIRE AND ENABLE YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. 27 27 73 838 0 3829337 4360317 318 0 38346 121747 -90436 -116999 3777565 4365065 0 0 1879446 2345252 0 805461 952313 1086186 2831759 3431438 945806 933627 10191775 12278885 557716 1365678 9634059 10913207 X TO INSPIRE AND ENABLE YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. false false 2212734 50 AFTER SCHOOL AND FULL-TIME SUMMER PROGRAMS WHOSE PRIMARY FOCUS IS TO HELP ACHIEVE SUCCESS IN THE FOLLOWING IMPACT AREAS: HEALTHY LIFESTYLES, ACADEMIC SUCCESS, AND GOOD CHARACTER AND CITIZENSHIP. PROGRAM AREAS INCLUDE FITNESS, ARTS, TECHNOLOGY, EDUCATION AND A DAILY MEALS PROGRAM. THE ORGANIZATION PROMOTES SUCCESS IN THE IMPACT AREAS THROUGH THE FOLLOWING: HEALTHY LIFESTYLES - NUTRITIOUS MEALS PROGRAM, SPORTS & FITNESS, PREVENTION SERVICES, WELLNESS, AND MENTORING. ACADEMIC SUCCESS - EDUCATIONAL ENRICHMENT, STEAM, ROBOTICS, ARTS AND MUSIC, CAREER AND COLLEGE READINESS. 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SCHEDULE D, PAGE 3, PART X THE ORGANIZATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX-EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION AS DEFINED BY SECTION 590(A) OF THE IRC. THEREFORE, IT IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT FOR TAX ON UNRELATED BUSINESS INCOME, IF ANY. MANAGEMENT HAS DETERMINED THAT SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT ENTITY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO REVIEW BY TAXING AUTHORITIES FOR PERIOD PRIOR TO 2020. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS TAX-EXEMPT NOT-FOR-PROFIT ENTITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 164,688 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT EXPENSES- FUNDRAISING EVENTS 164,688 HOLIDAY AUCTION 548640 511051 37589 37589 121711 YOUTH OF THE YE 10100 10100 4838 550 2 558740 511051 47689 42427 122261 164688 -116999 X IN-KIND FUNDRAI 151 77548 FMV X IN-KIND GOODS 41 42028 FMV false false false FORM 990, PAGE 2, PART III, LINE 4A AFTER SCHOOL AND FULL-TIME SUMMER PROGRAMS WHOSE PRIMARY FOCUS IS TO HELP ACHIEVE SUCCESS IN THE FOLLOWING IMPACT AREAS: HEALTHY LIFESTYLES, ACADEMIC SUCCESS, AND GOOD CHARACTER AND CITIZENSHIP. PROGRAM AREAS INCLUDE FITNESS, ARTS, TECHNOLOGY, EDUCATION AND A DAILY MEALS PROGRAM. THE ORGANIZATION PROMOTES SUCCESS IN THE IMPACT AREAS THROUGH THE FOLLOWING: HEALTHY LIFESTYLES - NUTRITIOUS MEALS PROGRAM, SPORTS & FITNESS, PREVENTION SERVICES, WELLNESS, AND MENTORING. ACADEMIC SUCCESS - EDUCATIONAL ENRICHMENT, STEAM, ROBOTICS, ARTS AND MUSIC, CAREER AND COLLEGE READINESS. GOOD CHARACTER AND CITIZENSHIP - MENTORING, YOUTH COUNCIL, LEADERSHIP GROUPS, AND COMMUNITY SERVICE. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE MEMBERS OF THE ORGANIZATION REVIEWED THE FORM 990 INDIVIDUALLY AND THEN COLLECTIVELY WITH THE OUTSIDE AUDITOR. FORM 990, PAGE 6, PART VI, LINE 12C COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR. ALL APPLICABLE PARTIES ARE REQUIRED TO ANNUALLY CERTIFY COMPLIANCE WITH THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE EXECUTIVE DIRECTOR'S COMPENSATION LEVEL IS BASED ON A THOROUGH PERFORMANCE EVALUATION AND BY COMPARISON TO OTHER BOYS & GIRLS CLUBS' COMPENSATION LEVELS AS SUPPLIED BY THE NATIONAL BOYS & GIRLS CLUB OFFICE. THE WORK OF THE EXECUTIVE COMMITTEE IS DOCUMENTED IN WRITING. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR RECOMMENDS SALARY LEVELS FOR OTHER EMPLOYEES THAT ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE AS PART OF THE ANNUAL BUDGET APPROVAL POLICY. FORM 990, PAGE 6, PART VI, LINE 19 THE BOYS & GIRLS CLUB OF GREATER LOWELL, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSES 164,688 DIRECT EXPENSES- FUNDRAISING EVENTS -164,688