2025-09-12T09:37:29-04:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 824157072 BGCMA Harland Real Estate Company % VICTOR FIORESI BGCM 4045277100 2880 DRESDEN DR CHAMBLEE GA 30341 VICTOR FIORESI CFO 4045277100 2025-11-15 true true SABRE J LINAHAN P01372980 4048746244 2025-11-15 2024 2025-03-06 01:10:19Z VICTOR FIORESI 2880 DRESDEN DR CHAMBLEE GA 30341 414030 false X n/a X 2018 GA TO MANAGE FUNDS RELATING TO THE NEW MARKET TAX CREDIT PROGRAM OBTAINED FOR THE CONSTRUCTION OF THE HARLAND BOYS & GIRLS CLUB. 6 5 0 5 0 0 0 0 405912 414030 0 0 0 0 405912 414030 337767 342119 0 0 0 0 0 0 0 489680 484046 827447 826165 -421535 -412135 7859818 7461750 9448528 9462595 -1588710 -2000845 X TO MANAGE FUNDS RELATING TO THE NEW MARKET TAX CREDIT PROGRAM OBTAINED FOR THE CONSTRUCTION OF THE HARLAND BOYS & GIRLS CLUB. false false 826165 342119 414030 TO MANAGE FUNDS RELATING TO THE NEW MARKET TAX CREDIT PROGRAM OBTAINED FOR THE CONSTRUCTION OF THE HARLAND BOYS & GIRLS CLUB. 826165 true false false false false false false false false false true false false false false true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false false false X 6 5 false false false false false false false true true false false true true true true true true true true false GA X VICTOR FIORESI 4045277115 2880 DRESDEN DRIVE CHAMBLEE GA 30341 DAVID JERNIGAN CEO 1.0 40.0 X X 0 313135 43728 VICTOR FIORESI CFO & VP 1.0 40.0 X X 0 146370 46666 SUSAN GALVAN QUINN BGCMA VP/CONTROLLER 1.0 40.0 X 0 132754 42570 RICHARD DERISO SECRETARY 1.0 1.0 X X 0 0 0 DIANE DAYHOFF DIRECTOR 1.0 0.0 X 0 0 0 EVELYN COATS DIRECTOR 1.0 0.0 X 0 0 0 John Bottini PRESIDENT (STARTING 9/2024) 1.0 1.0 X X 0 0 0 SARAH SAUNDERS Treasurer 1.0 1.0 X X 0 0 0 0 592259 132964 0 false true false 0 0 RENTAL INCOME 414030 414030 414030 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 414030 414030 342119 342119 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 44200 44200 0 0 0 0 0 0 0 0 0 0 71911 71911 0 0 0 367935 367935 0 0 0 826165 826165 0 0 57847 17847 0 0 0 0 0 0 -45837 -50037 0 0 0 0 0 0 0 0 9328157 1834217 7847808 7493940 0 0 0 0 0 0 0 0 0 0 7859818 7461750 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9448528 9462595 0 0 9448528 9462595 X -1588710 -2000845 0 0 -1588710 -2000845 7859818 7461750 -412135 X false true X true false X X 1 BOYS & GIRLS CLUBS OF METRO ATLANTA INC 580566123 7 true 342119 0 1 342119 0 true false false false false false false false false false false false false false false true false 8766424 1487971 7278453 225784 154237 71547 335949 192009 143940 7493940 0 0 X SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED, AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE DECEMBER 31, 2021. false BOYS AND GIRLS CLUB OF METRO ATLANTA 2880 DRESDEN DRIVE CHAMBLEE GA 30341 580566123 501(C)(3) 342119 GENERAL SUPPORT 1 false true false false false false false true false VICTOR FIORESI CFO & VP 0 145570 0 500 0 300 0 16976 0 30496 0 193842 0 0 SUSAN GALVAN QUINN BGCMA VP/CONTROLLER 0 130954 0 1500 0 300 0 14395 0 28370 0 175519 0 0 DAVID JERNIGAN CEO 0 312835 0 0 0 300 0 34175 0 9823 0 357133 0 0 SCHEDULE J, PART I, LINE 4B ON maY 25, 2023, THE BOYS AND GIRLS CLUB OF METRO ATLANTA, INC. ENTERED INTO A BOARD APPROVED RETENTION PLAN FOR THE BENEFIT OF DAVID JERNIGAN, PRESIDENT AND CEO. MR. JERNIGAN WILL VEST IN THE PLAN AFTER 3 YEARS OF SERVICE FROM MAY 25, 2023. THE PAYMENT FOR THE PLAN IS A LUMP SUM AMOUNT OF $60,000, SUBJECT TO APPROPRIATE TAX WITHHOLDING, TO BE PAId BOYS & GIRLS CLUBS OF METRO ATLANTA, INC OUT ON THE PAY PERIOD ON OR NEAR MAY 15, 2026. IF MR. JERNIGAN'S EMPLOYMENT TERMINATES FOR ANY REASON OTHER THAN DEATH OR DISABILITY PRIOR TO COMPLETION OF 3 YEARS OF SERVICE, HE IS NOT ENTITLED TO ANY PAYOUTS FROM THE PLAN. THE AMOUNT OF BENEFIT ACCRUED DURING THE TAX YEAR WAS $20,000. SCHEDULE J, PART I, LINE 7 IN 2022, THE BOYS AND GIRLS CLUB OF METRO ATLANTA, INC. ENTERED INTO BOARD-APPROVED RETENTION PLANS FOR VICTOR FIORESI AND SUSAN GALVAN QUINN. THE AMOUNT OF BENEFIT ACCRUED DURING THE TAX YEAR WAS $18,333. FORM 990, PART VI, SECTION B, LINE 11 BEFORE THE 990 IS FILED, THE AUDIT COMMITTEE MEETS WITH THE INDEPENDENT ACCOUNTANTS WHO PREPARED THE FEDERAL FORM 990 AND THE CFO FOR A REVIEW AND DISCUSSION ON ITS CONTENTS. THE AUDIT COMMITTEE DECIDES WHETHER TO RECOMMEND APPROVAL BY THE BOARD. ONCE APPROVED BY THE AUDIT COMMITTEE, A COPY OF THE DRAFT RETURN, WITHOUT COMPENSATION DETAIL, IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR A ONE-WEEK REVIEW AND COMMENT PERIOD BEFORE THE 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12 ALL NEW AND RETURNING BOARD MEMBERS ARE ANNUALLY EXPECTED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE AND ALERT THE CFO OF ANY CONFLICTS. --- IT SHALL BE THE POLICY OF BOYS & GIRLS CLUBS OF METRO ATLANTA, INC. (THE "CORPORATION") THAT THE CORPORATION SHALL NOT ENTER INTO ANY SIGNIFICANT "DIRECTOR'S CONFLICTING INTEREST TRANSACTION" (AS DEFINED IN GEORGIA CODE ANNOTATED SECTION 14-3-860) UNLESS THE TRANSACTION SHALL HAVE RECEIVED THE AFFIRMATIVE VOTE OF THE MAJORITY OF THOSE DIRECTORS ON THE BOARD OF DIRECTORS OR A DULY EMPOWERED COMMITTEE THEREOF WHO DO NOT HAVE EITHER A CONFLICTING INTEREST RESPECTING THE TRANSACTION, OR A FAMILIAL, FINANCIAL, PROFESSIONAL OR EMPLOYMENT RELATIONSHIP WITH ANOTHER DIRECTOR WHO DOES HAVE A CONFLICTING INTEREST RESPECTING THE TRANSACTION, IN EACH CASE AFTER DISCLOSURE TO THE DIRECTORS VOTING ON SUCH TRANSACTION OF THE INFORMATION REGARDING THE TRANSACTION AND THE CONFLICT OF INTEREST REQUIRED BY GEORGIA CODE ANNOTATED SECTION 14-3-862. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING CEO COMPENSATION INCLUDES SALARY SURVEYS, COMPARABLE DATA FROM SIMILAR SIZED CHILDREN WELFARE/MENTAL HEALTH ORGANIZATIONS AND COMPARABLE EDUCATION, ACCREDITATION AND LICENSURE REQUIREMENTS. INFO IS THEN REVIEWED BY THE CEO COMPENSATION COMMITTEE (MADE UP OF SELECT MEMBERS OF THE BOARD OF DIRECTORS). FINAL SALARY IS VOTED ON BY THE EXECUTIVE COMMITTEE AND SHARED WITH THE FULL BOARD IN CLOSED SESSION. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. PRIOR YEAR FORM 990 IS AVAILABLE ON GUIDESTAR. ORGANIZATION WEBSITE ADVISES DONORS WHERE TO REQUEST FORMS. BOYS & GIRLS CLUBS OF METRO ATLANTA INC 2880 DRESDEN DRIVE CHAMBLEE GA 30341 580566123 YOUTH DEVELOP GA 501(C)(3) TYPE 7 false false true false true false false false false false false false false false false true false false false false Boys and Girls Club of Metro Atlanta Inc B 342119 cash