2025-09-15T16:24:28-05:00 2024-12-31 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2024-01-01 951878822 BOYS & GIRLS CLUB OF LAGUNA BEACH BOYS 9494942535 1085 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 PAMELA ESTES EXECUTIVE DIRECTOR 9494942535 2025-09-08 1 1 TRITIA FOSTER P02164134 9494742020 2024 2025-03-06 01:10:19Z PAMELA ESTES 1085 LAGUNA CANYON ROAD LAGUNA BEACH CA 92651 3982225 0 X HTTP://BGCLAGUNABEACH.ORG/ X 1968 CA PROVIDE AFTER SCHOOL ACTIVITIES FOR CHILDREN. 14 14 90 300 0 0 2073303 1777788 1834267 1869507 70550 129284 -336016 -50713 3642104 3725866 0 0 0 0 2642405 2584472 0 0 347408 1035869 1073141 3678274 3657613 -36170 68253 5229774 5355708 776093 794987 4453681 4560721 X TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REALIZE THEIR FULL POTENTIAL AS HEALTHY, CARING, AND RESPONSIBLE ADULTS. 0 0 2977382 1869507 SINCE 1952, WE HAVE BEEN AT THE FOREFRONT OF YOUTH DEVELOPMENT. OUR MANDATE IS TO REACH THOSE WHO NEED US MOST AND NEVER TURN AWAY A CHILD FOR FINANCIAL CIRCUMSTANCES. WE PROMOTE THE HEALTHY SOCIAL, EMOTIONAL, PHYSICAL, AND INTELLECTUAL DEVELOPMENT OF YOUNG PEOPLE WITH DIVERSE SOCIAL, ECONOMIC, AND CULTURAL BACKGROUNDS. EACH DAY, WE SERVE OVER 4,000 YOUTH FROM LAGUNA BEACH, ALISO VIEJO, LAKE FOREST, & MISSION VIEJO BOTH DURING AND AFTER SCHOOL. WE USE TRAUMA-INFORMED PRACTICES TO MEET EACH CHILD WHERE THEY UNIQUELY ARE AND HELP THEM GAIN THE SKILLS, ATTITUDES, AND SUPPORT SYSTEMS THEY NEED TO THRIVE IN LIFE. WE ADVOCATE FOR THE IMPORTANCE OF PLAY IN YOUNG PEOPLE'S LIVES AND HOW THEY LEARN AND GROW FROM IT. THE IMPACT WE HAVE ON OUR CHILDREN AND FAMILIES IS CENTERED ON BUILDING HEALTHY RELATIONSHIPS, AMONGST OUR CLUB MEMBERS, TEAM MEMBERS, VOLUNTEERS, DONORS, AND PARTNER AGENCIES. 2977382 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 90 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X CHRISTOPHER SWITZER 9494942535 1085 LAGUNA CANYON RD LAGUNA BEACH CA 92651 AYESHA ATTOH MAHAPATRA PRESIDENT 1.00 X X 0 0 0 MARK SKAIST VICE PRESIDENT 1.00 X X 0 0 0 TERRY ANDERSON PAST PRESIDENT, INTERIM TREASURER 1.00 X X 0 0 0 MARA NICHOLL SECRETARY 1.00 X X 0 0 0 PHYLLIS PHILLIPS DIRECTOR 1.00 X 0 0 0 ASH ALVANDI DIRECTOR 1.00 X 0 0 0 JAMES JIMMY AZADIAN DIRECTOR 1.00 X 0 0 0 BRIAN BERGEN DIRECTOR 1.00 X 0 0 0 BRANDEE BIANCHI DIRECTOR 1.00 X 0 0 0 DAVE CARTER DIRECTOR 1.00 X 0 0 0 KELSEY LAROCHE DIRECTOR 1.00 X 0 0 0 MEGHAN MACGILLIVRAY DIRECTOR 1.00 X 0 0 0 JEFF MAIN DIRECTOR 1.00 X 0 0 0 ELIZABETH NG DIRECTOR 1.00 X 0 0 0 PAMELA ESTES EXECUTIVE DIRECTOR 40.00 X 132969 0 12659 CHRIS SWITZER FINANCE DIRECTOR 40.00 X 81907 0 6497 MICHELLE FORTEZZO CHIEF DEVELOPMENT OFFICER 40.00 X 85460 0 8119 300336 0 27275 1 0 0 0 0 325761 79000 1373027 1777788 PROGRAM ACTIVITES 900099 1752779 1752779 MEMBERSHIPS 900099 116728 116728 1869507 95611 95611 1023 1023 2511 0 2511 2511 2511 105028 71355 33673 33673 33673 97650 325761 168138 -70488 -70488 33107 16866 16241 16241 3725866 1885748 0 62330 327611 166418 76446 84747 1996301 1823437 111898 60966 15927 13535 1422 970 58851 46384 7022 5445 185782 162258 12960 10564 10489 10489 145936 10632 36530 98774 62648 2280 7991 52377 11344 3218 6618 1508 130324 100827 16515 12982 21397 20389 204 804 179321 179321 140465 121247 10581 8637 PROGRAM SUPPLIES 173248 171420 1828 REPAIRS AND MAINTENANCE 109618 103841 424 5353 TRAINING 36126 15253 20740 133 MISCELLANEOUS 35837 24932 7639 3266 16388 11990 3516 882 3657613 2977382 332823 347408 507966 416454 890287 866027 228900 208640 96970 180876 48848 33524 4049064 2286938 1745658 1762126 1711145 1888061 5229774 5355708 206152 160080 50231 63597 6790 0 512920 571310 776093 794987 X 3085173 3196201 1368508 1364520 4453681 4560721 5229774 5355708 68253 66286 -27500 0 X X 0 1 X 1 0 X 1321625 2287341 2516436 2073303 1452027 9650732 13860 30870 27000 243000 51450 366180 1335485 2318211 2543436 2316303 1503477 10016912 331577 9685335 40477 34738 37534 63919 99145 275813 10292725 6865534 0.94100 0.93390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1505946 114417 37151 1657514 1370665 191438 56157 1505946 1557989 150000 -280323 57001 1370665 1459443 150545 51999 1557989 1334967 211475 86999 1459443 1 0 112710 112710 3322760 1956158 1366602 537322 325696 211626 76272 5084 71188 1762126 EIDL LOAN 499900 OPERATING LEASE LIABILITY 71410 571310 X 3849980 66286 51450 117736 3732244 10489 -16866 -6377 3725867 3742940 78950 16866 95816 3647124 10489 10489 3657613 PART X, LINE 2: THE BOYS AND GIRLS CLUB OF LAGUNA BEACH IS EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE STATE REVENUE AND TAXATION CODE, RESPECTIVELY. THE CLUB'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE CLUB'S FORMS 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, ARE SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: MERCHANDISE EXPENSE -16,866. PART XII, LINE 2D - OTHER ADJUSTMENTS: MERCHANDISE EXPENSE 16,866. THE RANCH 283831 221031 62800 100 81639 2322 17283 19742 GOLF TOURNAMENT 79594 52494 27100 360 26397 587 5440 1 59986 52236 7750 5324 4920 500 3524 423411 325761 97650 460 113360 7829 17783 28706 168138 -70488 FORM 990, PART VI, SECTION B, LINE 11B TAX PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO THE DIRECTOR OF FINANCE & ADMINISTRATION FOR DISTRIBUTION TO MEMBERS OF THE EXECUTIVE COMMITTEE FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C BOYS & GIRLS CLUB OF LAGUNA BEACH - CONFLICT OF INTEREST POLICY A. REASON FOR STATEMENT THE BOYS & GIRLS CLUB OF LAGUNA BEACH, AS A NONPROFIT, TAX-EXEMPT ORGANIZATION, DEPENDS ON CHARITABLE CONTRIBUTIONS FROM THE PUBLIC. MAINTENANCE OF ITS TAX-EXEMPT STATUS IS IMPORTANT BOTH FOR ITS CONTINUED FINANCIAL STABILITY AND FOR THE RECEIPT OF CONTRIBUTIONS AND PUBLIC SUPPORT. THEREFORE, THE OPERATIONS OF THE BOYS & GIRLS CLUB OF LAGUNA BEACH FIRST MUST FULFILL ALL LEGAL REQUIREMENTS. THEY ALSO DEPEND ON THE PUBLIC TRUST AND THUS ARE SUBJECT TO SCRUTINY BY AND ACCOUNTABILITY TO BOTH GOVERNMENTAL AUTHORITIES AND MEMBERS OF THE PUBLIC. CONSEQUENTLY, THERE EXISTS BETWEEN BOYS & GIRLS CLUB OF LAGUNA BEACH AND ITS BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES A FIDUCIARY DUTY THAT CARRIES WITH IT A BROAD AND UNBENDING DUTY OF LOYALTY AND FIDELITY. THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF THE BOYS & GIRLS CLUB OF LAGUNA BEACH HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF THE BOYS & GIRLS CLUB OF LAGUNA BEACH. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH THE BOYS & GIRLS CLUB OF LAGUNA BEACH OR KNOWLEDGE GAINED THERE FROM FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE CLUB MUST HAVE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. B. PERSONS CONCERNED THIS STATEMENT IS DIRECTED NOT ONLY TO BOARD MEMBERS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF THE BOYS & GIRLS CLUB OF LAGUNA BEACH. FOR EXAMPLE, THIS INCLUDES ALL WHO MAKE PURCHASING DECISIONS, ALL OTHER PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL, AND ALL WHO HAVE PROPRIETARY INFORMATION CONCERNING THE BOYS & GIRLS CLUB OF LAGUNA BEACH. C. KEY AREAS IN WHICH CONFLICT MAY ARISE CONFLICTS OF INTEREST MAY ARISE IN THE RELATIONS OF DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES WITH ANY OF THE FOLLOWING THIRD PARTIES: - PERSONS AND FIRMS SUPPLYING GOODS AND SERVICES TO THE BOYS & GIRLS CLUB OF LAGUNA BEACH - PERSONS AND FIRMS FROM WHOM THE BOYS & GIRLS CLUB OF LAGUNA BEACH LEASES PROPERTY AND EQUIPMENT - PERSONS AND FIRMS WITH WHOM THE BOYS & GIRLS CLUB OF LAGUNA BEACH IS DEALING OR PLANNING TO DEAL IN CONNECTION WITH THE GIFT, PURCHASE OR SALE OF REAL ESTATE, SECURITIES, OR OTHER PROPERTY - COMPETING OR AFFINITY ORGANIZATIONS - DONORS AND OTHERS SUPPORTING THE BOYS & GIRLS CLUB OF LAGUNA BEACH - FAMILY MEMBERS, FRIENDS, AND OTHER EMPLOYEES D. NATURE OF CONFLICTING INTEREST A MATERIAL CONFLICTING INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS AND FIRMS MENTIONED IN SECTIONS A, B, AND C. SUCH AN INTEREST MIGHT ARISE, FOR EXAMPLE, THROUGH - OWNING STOCK OR HOLDING DEBT OR OTHER PROPRIETARY INTERESTS IN ANY THIRD PARTY DEALING WITH THE BOYS & GIRLS CLUB OF LAGUNA BEACH - HOLDING OFFICE, SERVING ON THE BOARD, PARTICIPATING IN MANAGEMENT, OR BEING OTHERWISE EMPLOYED (OR FORMERLY EMPLOYED) BY ANY THIRD PARTY DEALING WITH THE BOYS & GIRLS CLUB OF LAGUNA BEACH - RECEIVING REMUNERATION FOR SERVICES WITH RESPECT TO INDIVIDUAL TRANSACTIONS INVOLVING THE BOYS & GIRLS CLUB OF LAGUNA BEACH - USING THE BOYS & GIRLS CLUB OF LAGUNA BEACH'S TIME, PERSONNEL, EQUIPMENT, SUPPLIES, OR GOOD WILL OTHER THAN FOR APPROVED BOYS & GIRLS CLUB OF LAGUNA BEACH ACTIVITIES, PROGRAMS, AND PURPOSES - RECEIVING PERSONAL GIFTS OR LOANS FROM THIRD PARTIES DEALING WITH THE BOYS & GIRLS CLUB OF LAGUNA BEACH. RECEIPT OF ANY GIFT IS DISAPPROVED EXCEPT GIFTS OF NOMINAL VALUE THAT COULD NOT BE REFUSED WITHOUT DISCOURTESY. NO PERSONAL GIFT OF MONEY SHOULD EVER BE ACCEPTED. E. INTERPRETATION OF THIS STATEMENT OF POLICY THE AREAS OF CONFLICTING INTEREST LISTED IN SECTIONS A, B, AND C AND THE RELATIONS IN THOSE AREAS THAT MAY GIVE RISE TO CONFLICT, AS LISTED IN SECTION D, ARE NOT EXHAUSTIVE. CONCEIVABLY, CONFLICTS MIGHT ARISE IN OTHER AREAS OR THROUGH OTHER RELATIONS. IT IS ASSUMED THAT THE TRUSTEES, OFFICERS, AND MANAGEMENT EMPLOYEES WILL RECOGNIZE SUCH AREAS AND RELATION BY ANALOGY. THE FACT THAT ONE OF THE INTERESTS DESCRIBED IN SECTION D EXISTS DOES NOT NECESSARILY MEAN THAT A CONFLICT EXISTS; OR THAT THE CONFLICT, IF IT EXISTS, IS MATERIAL ENOUGH TO BE OF PRACTICAL IMPORTANCE; OR THAT THE CONFLICT, IF MATERIAL ENOUGH, UPON FULL DISCLOSURE OF ALL RELEVANT FACTS AND CIRCUMSTANCES IS NECESSARILY ADVERSE TO THE INTERESTS OF THE BOYS & GIRLS CLUB OF LAGUNA BEACH. HOWEVER, IT IS THE POLICY OF THE BOARD THAT THE EXISTENCE OF ANY OF THE INTERESTS DESCRIBED IN SECTION D SHALL BE DISCLOSED ON A TIMELY BASIS AND ALWAYS BEFORE ANY TRANSACTION IS CONSUMMATED. IT SHALL BE THE CONTINUING RESPONSIBILITY OF BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. F. DISCLOSURE POLICY AND PROCEDURE DISCLOSURE SHOULD BE MADE ACCORDING TO THE BOYS & GIRLS CLUB OF LAGUNA BEACH STANDARDS. TRANSACTIONS WITH RELATED PARTIES MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. A MATERIAL TRANSACTION IS FULLY DISCLOSED IN THE AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION; 2. THE RELATED PARTY IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE ORGANIZATION'S BOARD HAS ACTED UPON AND DEMONSTRATED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. STAFF DISCLOSURES SHOULD BE MADE TO THE CHIEF PROFESSIONAL OFFICER (CPO) (OR IF HE OR SHE IS THE ONE WITH THE CONFLICT, THEN TO THE EXECUTIVE COMMITTEE), WHO SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IF THE MATTERS ARE MATERIAL, BRING THEM TO THE ATTENTION OF THE DESIGNATED COMMITTEE. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE EXECUTIVE COMMITTEE. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IN THE PRESENCE OF AN EXISTING MATERIAL CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO THE BOYS & GIRLS CLUB OF LAGUNA BEACH. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN ITS MEMBERS' SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE BOYS & GIRLS CLUB OF LAGUNA BEACH AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD PROVIDES A COMPENSATION RECOMMENDATION FOR EXECUTIVE DIRECTOR, OFFICERS AND OTHER KEY EMPLOYEES FOR THE WHOLE BOARD FOR APPROVAL. THE RECOMMENDATION IS DETERMINED BY DATA FROM OTHER ORANGE COUNTY NON PROFITS AND CLUB OFFICERS AND EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AS WELL AS FILING THEIR FINANCIAL INFORMATION WITH THE CALIFORNIA REGISTRY OF CHARITABLE TRUSTS. FORM 990 PART X11 LINE 2C THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.