2025-03-10T15:52:10+00:00 2022-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2022-01-01 351778767 BOYS & GIRLS CLUBS OF NORTHEAST IND BOYS 2607440998 2609 FAIRFIELD AVE FORT WAYNE IN 46807 JOE JORDAN CEO 2607440998 2025-03-10 true true Lauren Denton P01571860 2604604000 2022 2025-03-06 01:10:19Z X JOE JORDAN 2609 FAIRFIELD AVE FORT WAYNE IN 46807 7337736 false X WWW.BGCFW.ORG X 1989 IN TO INSPIRE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US THE MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 18 17 130 200 0 0 5721283 6854472 133946 168973 -3394 0 21760 198808 5873595 7222253 0 0 0 0 2394636 2992100 0 0 27042 1099919 1520655 3494555 4512755 2379040 2709498 12215104 16504430 137589 1717417 12077515 14787013 TO INSPIRE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US THE MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. false false 4219445 315729 THE MISSION OF THE BOYS & GIRLS CLUBS OF FORT WAYNE IS "TO INSPIRE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED IT MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS." WE ACCOMPLISH OUR MISSION THROUGH OUR VISION: TO BE THE LEADER IN ADDRESSING THE GROWING NEEDS OF YOUNG PEOPLE THROUGH EXCEPTIONAL PROGRAMMING, STAFF, FACILITIES, AND STRATEGIC PARTNERSHIPS AND COLLABORATIONS. OUR FORMULA FOR IMPACT PRIORITIZES ACADEMIC SUCCESS, GOOD CHARACTER & LEADERSHIP, AND HEALTHY LIFESTYLES. PRE-COVID 19, THE CAPACITY OF OUR FIVE CLUB SITES WAS MORE THAN 500 YOUTH EACH DAY. TODAY, EVEN WITH SOCIAL DISTANCING PROTOCOLS IN PLACE, OUR CAPACITY IS OVER 225 AND OUR WAITING LIST IS LONG. WE CONTINUE TO FIND SAFE WAYS TO OUR CLUBS BACK TO FULL CAPACITY BECAUSE WE KNOW HOW GREAT THE NEED IS FOR OUR YOUTH. OF THESE YOUTH, 60% ARE AFRICAN AMERICAN, 18% ARE MULTIRACIAL, 11% ARE HISPANIC, AND 10% ARE CAUCASIAN. THE RATIO OF BOYS TO GIRLS IS ABOUT 51% FEMALE AND 49% MALE. THE CHILDREN WE SERVE ARE FACED WITH DAUNTING CHALLENGES. MORE THAN 70% ARE FROM SINGLE PARENT OR FOSTER CARE HOUSEHOLDS WITH 70% QUALIFYING FOR FREE OR REDUCED LUNCHES AT THEIR SCHOOLS. THEY ALL COME FROM LOW INCOME, RACIALLY DIVERSE NEIGHBORHOODS WHERE SUBSTANCE ABUSE, UNEMPLOYMENT, AND VIOLENT CRIME ARE THE HIGHEST IN THE CITY. WHEN QUARANTINED DUE TO THE PANDEMIC IN MARCH 2020, OUR COMMUNITY STEPPED UP IN MANY WAYS TO OFFER ASSISTANCE TO THOSE MOST IN NEED. AT THAT TIME, THE BOYS & GIRLS CLUBS OF FORT WAYNE REALIZED THAT NO OTHER ORGANIZATION WAS PROVIDING FOR PERSONAL HYGIENE NECESSITIES ON A LARGE SCALE. THROUGH THE ASSISTANCE OF THE UNITED WAY EMERGENCY RELIEF FUND, OUR ORGANIZATION WAS ABLE TO PROVIDE SHAMPOO, SOAP, BODY LOTION, DEODORANT, TOOTHPASTE, DISH SOAPS, LAUNDRY DETERMINE, FEMININE HYGIENE PRODUCTS, DIAPERS, AND DIAPER WIPES, TO FAMILIES IN NEED. 4219445 true true false false false false false false true true false false true false true false true false false false false false false true false false false false true false false false false false false false false true false false false false true false false false true 18 0 true 130 true false false false false false true true false false false false false false X 18 17 false false false false false false false true true false false true true true true true true true false false IN X X JOE JORDAN 2607440998 2609 FAIRFILD AVE FORT WAYNE IN 46807 AIMEE MYERS SECRETARY 1.0 X X 0 0 0 CHUCK SURACK BOARD CHAIR 1.0 X X 0 0 0 JOE JORDAN CEO 55.0 1.0 X X 186154 0 70235 KATHY CALLEN 2ND VICE CHAIR 1.0 X X 0 0 0 RICK HENVEY 1ST VICE CHAIR 1.0 X X 0 0 0 ZACH SAUDER TREASURER 1.0 X X 0 0 0 AL MCGEE MD DIRECTOR 1.0 X 0 0 0 BROK LAHRMAN DIRECTOR 1.0 X 0 0 0 CURTISHA BELL-MITCHELL RN DIRECTOR 1.0 X 0 0 0 DEBRA FAYE WILLIAMS-ROBBINS DIRECTOR 1.0 X 0 0 0 FRANK JOHNSON DIRECTOR 1.0 X 0 0 0 GARY PROBST DIRECTOR 1.0 X 0 0 0 IRIC HEADLEY DIRECTOR 1.0 X 0 0 0 JAMES BRADLEY DIRECTOR 1.0 X 0 0 0 RICK JAMES DIRECTOR 1.0 X 0 0 0 RUDY MAHARA SR DIRECTOR 1.0 X 0 0 0 TOM KELLEY DIRECTOR 1.0 X 0 0 0 WALLY WETHERHILL DIRECTOR 1.0 X 0 0 0 186154 0 70235 1 false true false 0 65429 551990 758916 5478137 1345930 6854472 AFTER SCHOOL PROGRAMMING 624110 151923 151923 MEMBERSHIP DUES 624110 17050 17050 0 0 0 0 168973 0 0 0 0 23015 551990 115483 -92468 -92468 OTHER REVENUE 144520 144520 MISCELLANEOUS INCOME 92300 92300 NEW MARKET CREDIT - LEVERAGE 54456 54456 0 0 0 0 291276 7222253 460249 0 -92468 206389 199371 4541 2477 2330029 2310855 12581 6593 277310 267946 6059 3305 178372 172716 3674 1982 2236 2236 5922 1186 4736 37806 29199 8596 11 135225 113731 19399 2095 2324 2314 10 64312 57539 1205 5568 24897 4787 20110 265361 245889 15267 4205 25898 8317 17581 9224 8918 198 108 18312 17535 777 119247 42653 76498 96 58993 57260 1131 602 MISCELLANEOUS 360291 328154 32137 PROGRAM EXPENSES 178292 177741 551 FOOD 152312 152312 BAD DEBT EXPENSE 38650 38650 21353 21022 331 0 4512755 4219445 266268 27042 1278084 1521149 0 0 2826553 2729221 131291 164804 0 0 0 0 6352801 6352861 0 0 48874 39175 2492742 421764 811237 2070978 0 0 419289 360206 0 346975 3266036 12215104 16504430 137589 449784 0 0 0 0 0 0 0 0 0 0 0 1267633 0 0 0 0 137589 1717417 X 7775900 8712638 4301615 6074375 12077515 14787013 12215104 16504430 2709498 0 X false true true false X 2857816 3194931 3590297 5565381 6854472 22062897 0 0 2857816 3194931 3590297 5565381 6854472 22062897 1171788 20891109 10409 10078 20487 0 12371 113030 68839 68180 0 262420 22345804 1151501 0.9349 0.9061 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 12371.0, COLUMN B - 113030.0, COLUMN C - 68839.0, COLUMN D - 68180.0, COLUMN E - 0.0, COLUMN F - 262420.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 419289 -43723 15360 360206 343787 77343 1841 419289 311362 33936 1511 343787 261962 50837 1437 311362 273390 15000 -18229 6887 1312 261962 0.6976 0.3024 true false 462776 462776 2029966 421764 1608202 2070978 CONSTRUCTION IN PROGRESS 3240403 RIGHT OF USE ASSETS OPERATING LEASE 25633 3266036 0 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT HAS BEEN ESTABLISHED TO PROMOTE THE MISSION OF THE ORGANIZATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE BGC AND SUPPORT ARE PUBLICLY SUPPORTED ORGANIZATIONS AND ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. ALL ENTITIES HAVE BEEN CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES 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 INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"). THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE BGC AND SUPPORT FILE TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF INDIANA. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. GREAT FUTURES G 240026 240026 0 9310 26267 664 BATTERS & BIDDE 143991 120976 23015 18307 29400 3 190988 190988 0 1848 15508 14179 575005 551990 23015 27617 28115 15508 44243 115483 -92468 X X X false true false false false false false false false JOE JORDAN CEO 154654 0 22500 0 9000 0 50000 0 20235 0 256389 0 0 0 Schedule J, Part II, Column (B)(iii) AS AN INCENTIVE FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER TO REMAIN EMPLOYED WITH THE BOYS & GIRLS CLUBS OF NORTHEAST INDIANA, HE IS ELIGIBLE FOR A RETENTION BONUS AT THE END OF A FOUR YEAR PERIOD. THE BONUS AMOUNT IS ACCRUED MONTHLY. THE TOTAL ACCRUED IN 2022 IS REPORTED IN COLUMN B(III) OF SCHEDULE J. X 1 1314300 Market value X PROGRAM SUPPLIES 11 31630 Market value 0 false true false Form 990, Part VI, Line 11b Review of form 990 by governing body THE FINANCE COMMITTEE REVIEWS THE FORM 990 AND REVISIONS ARE MADE AS NEEDED. THE FINANCE COMMITTEE APPROVES THE FORM 990 PRIOR TO FILING. THE BOARD TREASURER PRESENTS A SUMMARY OF THE FORM 990 TO THE BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR THE CONFLICT OF INTEREST POLICIES ARE PROVIDED TO BOARD MEMBERS AND KEY EMPLOYEES. THESE INDIVIDUALS WILL DISCLOSE ANY CONFLICTS ON AN ANNUAL BASIS. ANY CONFLICTS DISCLOSED ARE REVIEWED BY CEO AND THE BOARD CHAIR AND APPROPRIATE STEPS ARE TAKEN TO ADDRESS THE CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE PRESIDENT/CEO'S PERFORMANCE AND COMPENSATION ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 18 How forms are made available to the public THE ORGANIZATION'S FORM 990 FOR THE PREVIOUS THREE YEARS IS AVAILABLE AT GUIDESTAR.ORG. Form 990, Part VI, Line 19 Required documents available to the public REQUESTS FOR COPIES OF GOVERNING DOCUMENTS MUST BE MADE IN WRITING TO THE PRESIDENT/CEO. FORM 990, PAGE 1, ITEM B THE FORM 990 FOR 12/31/2022 IS BEING AMENDED TO CORRECTLY REPORT BONUS & INCENTIVE COMPENSATION, OTHER REPORTABLE COMPENSATION, AND RETIREMENT AND OTHER DEFERRED COMPENSATION. ON THE ORIGINAL FORM, THE CEO'S REPORTABLE COMPENSATION WAS ALL REPORTED ON SCHEDULE J COLUMN B(I) RATHER THAN BREAKING OUT OTHER SCHEDULE J, COLUMN (BIII). DEFERRED COMPENSATION RELATED TO THE CEO'S SUPPLEMENTAL NONQUALIFIED PLAN WAS ALSO INADVERTENTLY OMITTED FROM PART VII, SCHEDULE J, PART II COLUMN (C) AND THE SUPPLEMENTAL INFORMATION ON SCHEDULE J PART III. AS SOON AS THE ORGANIZATION BECAME AWARE OF THE OMISSION, THEY BEGAN THE PROCESS TO AMEND THE RETURN TO CORRECT THE REPORTING. ADDITIONALLY, THE NUMBER OF VOTING MEMBERS ON PART VI LINE 1A/1B INADVERTENTLY DID NOT INCLUDE THE CEO AND PART V LINE 1C WAS INCORRECTLY ANSWERED NO. THE FOLLOWING LINES/SCHEDULES HAVE BEEN REVISED: PART I, LINE 3. PART V LINE 1C. PART VI, LINE 1A. PART VII, SECTION A, LINE 1, COLUMN F. SCHEDULE J, PART 1, LINE 4B. SCHEDULE J, PART II, COLUMN (BI), COLUMN (BII), COLUMN (BIII), AND COLUMN (C). SCHEDULE J, PART III. BGCFW SUPPORT CORPORATION 2609 FAIRFIELD AVENUE FORT WAYNE IN 46807 831617440 YOUTH IN 501(c)(3) Type I NA false false false false false true false false false false false false false false true true false false false false