2025-11-14T12:28:53-05:00 2024-12-31 871753047 RUSHTON LLC PO BOX 2917 GAINESVILLE GA 30503 990 2024-01-01 580830085 BOYS & GIRLS CLUB OF ATHENS INC BOYS 7065465910 P O BOX 546 ATHENS GA 30603 SHAWONNA COLEMAN CEO 7065465910 2025-11-03 true false J CHRIS HOLLIFIELD P00939610 7702877800 2025-11-14 2024 2025-03-06 01:10:19Z SHAWONNA COLEMAN PO BOX 546 ATHENS GA 30603 3064756 false X WWW.ATHENSBGCA.COM X 1959 GA TO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS. 26 26 125 76 0 2084279 2585660 106268 146858 6755 15589 91939 255782 2289241 3003889 0 0 2017963 2528098 0 282908 1101951 1226441 3119914 3754539 -830673 -750650 4755998 3719864 883507 598023 3872491 3121841 TO PROVIDE A CLEAN, HEALTHY, AND SAFE ENVIRONMENT FOR YOUTH AGES 6 TO 18 TO PLAY, WORK, AND LEARN. OFFER THE LATEST PROVEN YOUTH DEVELOPMENT PROGRAMS TO PROVIDE POSITIVE EXPERIENCES FOR YOUTH ON A DAILY BASIS. false false 2941711 146858 PROGRAMS INCLUDE LIBRARY, ARTS AND CRAFTS, WOODSHOP, PHOTO, ATHLETICS AND GAME ROOM, SPECIAL EVENTS, A HIGH RISK YOUTH DRUG AND ALCOHOL PROGRAM, AND A CONFLICT RESOLUTION PROGRAM. 2941711 true true false false false false false false false true true false false false true true true true false false false false false false true false false false false false false false false false false false false false false false false false false true false false false true 16 0 125 true false false false false false true true false false false false false false false false X 26 26 false false false false false false false true true false false true true true true true true true true false GA X SHAWONNA COLEMAN 7065465910 PO BOX 546 ATHENS GA 30603 TEE NOLAND PAST BOARD C 1.00 X X 0 0 0 BONNIE MUIA SECRETARY 1.00 X X 0 0 0 CHIP BROWN BOARD MEMBER 1.00 X 0 0 0 RHETT BUTLER TREASURER 1.00 X X 0 0 0 FISKE HOPKINS BOARD MEMBER 1.00 X 0 0 0 JIMMY NEWLAND JR CHIEF OPERAT 1.00 X X 0 0 0 BRANDON BARRETT BOARD MEMBER 1.00 X 0 0 0 CAREY COLQUITT BOARD MEMBER 1.00 X 0 0 0 JAY COOK BOARD MEMBER 1.00 X 0 0 0 VALDON DANIEL BOARD MEMBER 1.00 X 0 0 0 GWYNNE DARDEN BOARD MEMBER 1.00 X 0 0 0 WILLIAM DRAPER BOARD MEMBER 1.00 X 0 0 0 BRAD LASTINGER BOARD MEMBER 1.00 X 0 0 0 JON MARTI BOARD MEMBER 1.00 X 0 0 0 JIM NEWLAND SR BOARD MEMBER 1.00 X 0 0 0 TERESA PAYNE BOARD MEMBER 1.00 X 0 0 0 JUSTIN ROBERTS BOARD MEMBER 1.00 X 0 0 0 JOHN TEBEAU BOARD MEMBER 1.00 X 0 0 0 DAVIS KNOX BOARD MEMBER 1.00 X 0 0 0 ALESIA MITCHELL BOARD MEMBER 1.00 X 0 0 0 BILLY OLSEN BOARD MEMBER 1.00 X 0 0 0 MELVIN ROBINSON BOARD MEMBER 1.00 X 0 0 0 JERRY SAULTERS BOARD MEMBER 1.00 X 0 0 0 STEPH STRICKLAND BOARD MEMBER 1.00 X 0 0 0 JOHN WILLIAMS BOARD MEMBER 1.00 X 0 0 0 JOHN TEBEAU BOARD MEMBER 1.00 X 0 0 0 STERLING GARDNER INTERIM CEO 40.00 X X 129397 0 19959 ROBERT FINCH EXEC DIRECTO 40.00 X X 74321 0 5661 203718 25620 1 false false false 1071008 1514652 2585660 PROGRAM DUES 900099 146858 146858 146858 15589 15589 257377 60867 196510 196510 OTHER INCOME 900099 59272 59272 59272 3003889 221719 196510 X 203716 142602 40743 20371 1897464 1328226 379492 189746 154146 107902 30829 15415 107583 75308 21517 10758 165189 148671 8259 8259 38500 34650 1925 1925 395203 380057 7573 7573 15120 13608 756 756 36842 33156 1843 1843 171615 154453 8581 8581 34888 31400 1744 1744 21395 19255 1070 1070 138958 125062 6948 6948 48827 43945 2441 2441 PROGRAM EXPENSE 184806 184806 STAFF DEVELOPMENT 44027 39625 2201 2201 SUPPLIES 43605 39245 2180 2180 BAD DEBT EXPENSE 20000 20000 32655 19740 11818 1097 3754539 2941711 529920 282908 904387 391934 1422 922 795345 403026 9820 17916 4707420 1801354 3045024 2906066 4755998 3719864 127574 115625 292579 106126 360000 264665 103354 111607 883507 598023 X 2952133 3121841 920358 3872491 3121841 4755998 3719864 X -750650 X false true X true true true X 1534037 2483277 2151141 2084279 2585660 10838394 1534037 2483277 2151141 2084279 2585660 10838394 1001248 9837146 1 1 918 73902 82023 23278 257377 437498 11275893 1528222 0.87240 0.90900 X PART II, LINE 10 180,121 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61873 61873 61873 61873 61873 61873 61873 61873 61873 61873 1.00000 false false 260012 260012 4219812 1713172 2506640 19293 5624 13669 56658 27052 29606 151645 55506 96139 2906066 DUE TO ATHENS CLARKE COUNTY 48733 ACCRUED RETIRMENT BENEFITS 31352 OTHER ACCRUED LIABILITIES 27126 PAYROLL LIABILITIES 4396 111607 X 3803311 738555 60867 799422 3003889 3003889 4553961 738555 60867 799422 3754539 3754539 SCHEDULE D, PAGE 3, PART X THE CLUB FOLLOWS FASB ASC 740 REGARDING THE RECOGNITION REQUIREMENTS FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CLUB HAS ANALYZED TAX POSITIONS TAKEN IN ITS FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE CLUB BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CLUB'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CLUB HAS NOT RECORDED A RESERVE, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY BEING PERFORMED. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY SCHEDULE D, PAGE 4, PART XI, LINE 2D 60,867 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING 60,867 GREAT FUTURES 174902 174902 41362 SUMMER SOIREE 82475 82475 19505 257377 257377 60867 60867 196510 FORM 990, PAGE 6, PART VI, LINE 10B THE AFFILIATE BRANCH LOCATED IN WINDER, GA FOLLOWS AND IS OPERATED UNDER THE SAME POLICIES AND PROCEDURES AS THE BOYS AND GIRLS CLUB OF ATHENS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT REVIEWS AND SIGNS FEDERAL FORM 990 PRIOR TO FILING THE RETURN FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD REGULARLY EXAMINES THE FOLLOWING TO DETERMINE IF THE CONTRACT OR TRANSACTION IS FAIR: 1) THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION MUST BE ON LEVEL WITH AN ARM'S LENGTH NEGOTIATION AND WOULD HAVE BEEN RESONABLY ACQUIRED BY THE BOARD THROUGH SUCH NEGOTIATIONS. 2) THE CONTRACT OR TRANSACTION MUST BE IN THE BEST INTERESTS OF THE FOUNDATION. IF THE BOARD FINDS ANY CONTRACT OR TRANSACTION TO BE IN VIOLATION OF THE CONFLICT OF INTEREST POLICY THEY MAY TAKE THE FOLLOWING ACTIONS: 1) VOID THE CONTRACT OR TRANSACTION IN ITS ENTIRETY AND RECOVER ANY DAMAGES AND EXPENSES SUFFERED OR INCURRED. 2) MODIFY THE PRICE AND TERMS OF THE CONTRACT OR TRANSACTION SO THE FOUNDATION RECEIVES A PRICE AND TERMS COMPARABLE TO AN ARM'S LENTH NEGOTIATION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS DETERMINES AND VOTES ON THE COMPENSATION AMOUNT FOR THE FOUNDATION'S CEO AND ANY PERSON OR PERSONS THEY SEE NECESSARY OR DESIRABLE TO EMPLOY FOR THE ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION AFTER DISCUSSION AND REVIEW OF COMPARABILITY DATA. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 11G CONTRACT SERVICES 242,039 0 0 BUS DRIVERS 13,645 758 758 TECHNICAL SUPPORT 12,407 689 689 PROFESSIONAL FEES 110,258 6,126 6,126 OTHER 1,708 0 0 TOTAL 380,057 7,573 7,573 FORM 990, PART XI, LINE 9 60,867 FUNDRAISING -60,867 BOYS AND GIRLS CLUB FOUNDATIONS PO BOX ATHENS GA 30603 582430529 CHARITIBLE GA 3 7 N/A false false false true false false false false false false false false false false false false false false false false BOYS AND GIRLS CLUB FOUNDATION C 100000 CASH