2024-11-15T15:28:35-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2023-01-01 951808525 BOYS AND GIRLS CLUB OF BUENA PARK BOYS 7145227259 7758 KNOTT AVE BUENA PARK CA 90620 TODD TROUT CEO 7145227259 2024-11-14 1 1 LISA N RYSSEL CPA P00643670 7149781300 2024-11-14 2023 2024-10-15 13:58:12Z TODD TROUT 7758 KNOTT AVE BUENA PARK CA 90620 2913758 0 X WWW.THEPLACEFORKIDS.ORG X 1952 CA TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 16 16 87 125 0 0 2131479 2456735 232591 230944 29369 53697 56797 76457 2450236 2817833 0 0 0 0 1183988 1699433 0 0 60144 496248 661361 1680236 2360794 770000 457039 2126051 2675518 208719 211847 1917332 2463671 TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 0 0 1829272 230944 PROMOTE THE PHYSICAL , MENTAL, & MORAL WELLBEING OF BOYS AND GIRLS BY PROVIDING EDUCATION, RECREATION, AND GUIDANCE TO CHILDREN FROM VARIOUS ETHNICITIES AND INCOME LEVEL. THE SPECIFIC AND PRIMARY PURPOSE OF THE CLUB WAS TO OPERATE AN EDUCATIONAL AND RECREATIONAL CLUB FOR BOYS AND GIRLS IN THE BUENA PARK AREA IN ORDER TO PROMOTE THEIR PHYSICAL, MENTAL, AND MORAL WELLBEING. THE MAJORITY OF THE CLUB'S REVENUES ARE RECEIVED IN THE FORM OF CONTRIBUTIONS AND FUNDRAISING EVENTS, AS WELL AS MEMBERSHIP AND PROGRAM ACTIVITY FEES. 1829272 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 9 0 1 87 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X TODD TROUT 7145227259 7758 KNOTT AVE BUENA PARK CA 90620 STACEY BERGMAN PRESIDENT 1.00 X X 0 0 0 WAYNE KING VICE PRESIDENT 1.00 X X 0 0 0 SANDY O'DAY END 923 SECRETARY 1.00 X X 0 0 0 LISSETTE DURAN TREASURER 1.00 X X 0 0 0 CARMEN KOO DIRECTOR 1.00 X 0 0 0 LINDA BURR DIRECTOR 1.00 X 0 0 0 RUDY COSIO DIRECTOR 1.00 X 0 0 0 DR RAMON MIRAMONTES END 323 DIRECTOR 1.00 X 0 0 0 RICK MCAULEY DIRECTOR 1.00 X 0 0 0 FRANK ALVAREZ DIRECTOR 1.00 X 0 0 0 LISA REHNBORG DIRECTOR 1.00 X 0 0 0 CHIEF FRANK NUNES DIRECTOR 1.00 X 0 0 0 JEFF GAHAGAN DIRECTOR 1.00 X 0 0 0 DANNY BARTOLOTTA START 623 DIRECTOR 1.00 X 0 0 0 DARREN FRANK DIRECTOR 1.00 X 0 0 0 LINDSAY JIMENEZ DIRECTOR 1.00 X 0 0 0 TODD TROUT CEO 50.00 X 116453 0 6047 116453 0 6047 1 0 0 0 0 130479 2326256 2456735 PROGRAM FEES 900099 230944 230944 230944 53697 53697 42501 0 42501 42501 42501 95925 130479 95925 0 MISCELLANEOUS INCOME 900099 33956 33956 33956 2817833 264900 0 96198 122500 30625 48466 43409 1324462 1228232 96230 134534 117044 13454 4036 117937 102605 11794 3538 39100 39100 6474 6474 85080 85080 2872 1500 1372 13038 3871 9167 23598 4652 18146 800 34447 27312 6528 607 6998 419 6579 74 74 51967 46770 4158 1039 53066 46167 5307 1592 PROGRAM SUPPLIES 192787 181991 10286 510 REPAIR AND MAINTENANCE 88160 7220 80940 EQUIPMENT 30363 27327 2429 607 DUES AND SUBSCRIPTION 15771 3355 12416 17566 182 13378 4006 2360794 1829272 471378 60144 182365 446166 213028 17498 226805 19316 5963 1524025 1052810 424862 471215 1063233 1719595 2458 7337 1728 2126051 2675518 125285 186126 50000 2000 33434 23721 208719 211847 X 756155 665627 1161177 1798044 1917332 2463671 2126051 2675518 457039 89300 0 X X 0 1 X 1 0 X 792520 773272 1336675 2117979 2552660 7573106 266899 61836 120369 232591 230944 912639 39150 46320 163484 54310 42501 345765 1098569 881428 1620528 2404880 2826105 8831510 10000 19000 20000 25000 74000 641591 641591 10000 19000 20000 666591 715591 8115919 4281 1854 10811 34275 53697 104918 4281 1854 10811 34275 53697 104918 6521 8096 10751 2487 33956 61811 1109371 891378 1642090 2441642 2913758 8998239 0.90190 0.97920 0.01170 0.00780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112555 112555 254276 154875 99401 704585 538545 166040 415710 354965 60745 36899 4425 32474 471215 CAPITAL LEASE LIABILITY 22274 OPERATING LEASE LIABILITY 1447 23721 X 2900659 89300 89300 2811359 6474 6474 2817833 2354320 0 2354320 6474 6474 2360794 PART X, LINE 2: INCOME TAX STATUS THE CLUB IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE CODE SECTION 23701D. THE CLUB IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(C)(2). INCOME FOR CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CLUB'S TAX-EXEMPT PURPOSE IS SUBJECT TO UNRELATED BUSINESS INCOME TAXATION. THE CLUB EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE TAX POSITIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION. AS OF DECEMBER 31, 2023 AND 2022, MANAGEMENT DOES NOT BELIEVE THE CLUB HAS ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL OR DISCLOSURE. THE CLUB IS SUBJECT TO POTENTIAL INCOME TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. X 0 CHARITEE CONSULTING LLC 21852 BACALAR MISSION VIEJO CA 92691 GOLF EVENT 0 0 63289 -63289 63289 -63289 CA GOLF TOURNAMENT 130339 130339 5324 8841 17955 13112 20230 ROCK INTO THE NIGHT (SNF) 96065 140 95925 6161 50 1346 15994 6813 99 226404 130479 95925 11485 8891 19301 29106 6813 20329 95925 0 LUZ M VALENZUELA-TROUT SPOUSE OF CEO 98489 COMPENSATION 0 SCH L, PART IV THE ORGANIZATION'S PROCESSES OVER BUSINESS TRANSACTIONS WITH FAMILY MEMBERS OF INTERESTED PERSONS WERE IN PLACE TO MONITOR AND DISCLOSE BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS FULL FORM 990 AND RECOMMENDS DRAFT TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS RECEIVED A FULL COPY OF THE FORM 990 PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD ANNUALLY COMPLETES A CONFLICT OF INTEREST FORM. ANY IDENTIFIED POTENTIAL CONFLICTS ARE REVIEWED AND DISCUSSED AMONG THE BOARD AND VOTED ON WITH THE CONFLICTED PARTY EXCUSED FROM THE VOTE. CONFLICT OF INTEREST POLICY: EMPLOYEES MUST AVOID ANY ACTIVITY, INVESTMENT OR INTEREST THAT MIGHT REFLECT UNFAVORABLY UPON THE INTEGRITY OR GOOD NAME OF THE CLUB OR IN ANY WAY DAMAGE THE BUSINESS OF THE CLUB. ANY EMPLOYEE WHO WISHES TO ENGAGE IN OUTSIDE PROFESSIONAL, BUSINESS, OR VOLUNTEER ACTIVITIES MUST BE CERTAIN THAT THE PROPOSED ACTIVITY DOES NOT: -INTERFERE WITH THE EMPLOYEE'S EFFECTIVE PERFORMANCE OF HIS OR HER DUTIES; -MAKE USE OF ANY OF THE CLUB'S PROPRIETARY OR CONFIDENTIAL INFORMATION; OR, -REQUIRE USE OF THE CLUB TIME, RESOURCES, FACILITIES OR EQUIPMENT. WHENEVER THERE IS A POSSIBLE CONFLICT OF INTEREST, IT SHOULD BE DISCUSSED WITH THE EMPLOYEE'S SUPERVISOR. FORM 990, PART VI, SECTION B, LINE 15A TODD TROUT - THE BOARD APPROVED THE SALARY BASED ON THE BOYS & GIRLS CLUB OF AMERICA AVERAGE FOR HIS POSITION. THE BOARD DISCUSSION AND APPROVAL IS DOCUMENTED IN THE BOARD MINUTES. RAISE IS BASED ON YEARLY PERFORMANCE BASED ON SPECIFIED CRITERIA RELATED TO CLUB ACHIEVEMENT AND LEADERSHIP EFFECTIVENESS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2: THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED SINCE PRIOR YEAR. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.