Nonprofit · EIN 61-1423661
BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC
Tax-exempt · FRANKLIN, KY 42135
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $680,287 | $895,171 | -$214,884 | $2,909,976 | $189,118 | $2,720,858 |
| December 31, 2024 | 990 | $624,267 | $883,056 | -$258,789 | $3,165,064 | $234,922 | $2,930,142 |
| December 31, 2023 | 990 | $681,506 | $922,036 | -$240,530 | $3,276,735 | $92,404 | $3,184,331 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $670,295
- of which government grants
- $199,084
- Membership dues
- $11,444
- Program service revenue
- $0
- Investment income
- $2,089
- Net rental income
- $4,830
- Net income from fundraising events
- $3,073
- Other revenue
- $7,903
Expenses
- Grants and similar amounts paid
- $1,950
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $445,572
- Salaries, compensation and benefits (total)
- $528,427
- Professional fundraising fees
- $0
- Accounting fees
- $13,475
- Occupancy
- $68,684
- Depreciation
- $154,964
- Program services (functional)
- $692,426
- Management and general (functional)
- $185,671
- Fundraising (functional)
- $17,074
Balance sheet and other
- Total assets, start of year
- $3,165,064
- Total assets, end of year
- $2,909,976
- Total liabilities, end of year
- $189,118
- Net assets, end of year
- $2,720,858
- Land, buildings and equipment
- $2,895,274
- Net assets without donor restrictions
- $2,720,858
- Gross receipts
- $680,591
- Employees
- 37
- Volunteers
- 35
- Year formed
- 2002
- State of legal domicile
- KY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MCGAVINN BROWN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SARAH HALCOMB | SECRETARY Trustee or director, Officer | 1 | $0 |
| LYDIA LATHAM | TREASURER Trustee or director, Officer | 5 | $0 |
| NATE DOWNEY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| SHANE BRITT | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BARRY HAIN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| J'NORA ANDERSON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BART BLYTHE | BOARD MEMBER Trustee or director | 0.5 | $0 |
| TORI HENNINGER | BOARD MEMBER Trustee or director | 0.5 | $0 |
| NATALIE MCCUTCHEN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DONNA DIXON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MARK DOBBS | BOARD MEMBER Trustee or director | 0 | $0 |
| AMANDA EAST | BOARD MEMBER Trustee or director | 0.5 | $0 |
| ABBY EATON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| SONYA OWENS | BOARD MEMBER Trustee or director | 0.5 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MCGUIRE | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MICHAEL LINDSEY | BOARD MEMBER Trustee or director | 0.5 | $0 |
| KELLY BUSH | FRANKLIN COMMISSIONER Trustee or director | 0.5 | $0 |
| WENDELL SPEARS | ALLEN MAGISTRATE Trustee or director | 0.5 | $0 |
| BEVERLY ANDERSON | SCOTTSVILLE COMMISIONER Trustee or director | 0.5 | $0 |
| JEFF BURR | SIMPSON MAGISTRATE Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK DOBBS | BOARD MEMBER Trustee or director | 0.5 | $32,000 |
| MCGAVINN BROWN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SARAH HALCOMB | SECRETARY Trustee or director, Officer | 1 | $0 |
| LYDIA LATHAM | TREASURER Trustee or director, Officer | 5 | $0 |
| NATE DOWNEY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| PAT PATTON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| SONYA OWENS | BOARD MEMBER Trustee or director | 0.5 | $0 |
| AMANDA EAST | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DONNA DIXON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MICHAEL GREGORY | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BARRY HAIN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| VALERIA STRAFE | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BART BLYTHE | BOARD MEMBER Trustee or director | 0.5 | $0 |
| HANNAH ERWIN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| TORI HENNINGER | BOARD MEMBER Trustee or director | 0.5 | $0 |
| NATALIE MCCUTCHEN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| JEFF BURR | SIMPSON MAGISTRATE Trustee or director | 0.5 | $0 |
| DALE MCCREARY | FRANKLIN COMMISSIONER Trustee or director | 0.5 | $0 |
| WENDELL SPEARS | ALLEN MAGISTRATE Trustee or director | 0.5 | $0 |
| BEVERLY ANDERSON | SCOTTSVILLE COMMISIONER Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VALERIA STRAFE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SARAH HALCOMB | SECRETARY Trustee or director, Officer | 1 | $0 |
| LYDIA LATHAM | TREASURER Trustee or director, Officer | 5 | $0 |
| PAT PATTON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BRAD PERRY | BOARD MEMBER Trustee or director | 0.5 | $0 |
| NORM HUGHES | BOARD MEMBER Trustee or director | 0.5 | $0 |
| AMANDA EAST | BOARD MEMBER Trustee or director | 0.5 | $0 |
| DONNA DIXON | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MCGAVINN BROWN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BARRY HAIN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| BROWNIE BENNETT | BOARD MEMBER Trustee or director | 0.5 | $0 |
| NATHANIEL DOWNEY | BOARD MEMBER Trustee or director | 0.5 | $0 |
| MICHAEL GREGORY | BOARD MEMBER Trustee or director | 0.5 | $0 |
| WES MARKLIN | BOARD MEMBER Trustee or director | 0.5 | $0 |
| SCOTT POSTON | COUNTY REPRESENTATIVE Trustee or director | 0.5 | $0 |
| DALE MCCREARY | CITY REPRESENTATIVE Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 888, FRANKLIN, KY 42135-0888
- In care of
- % LYDIA LATHAM
- Principal officer (990 for 2025)
- MCGAVIN BROWN, 103 S COURT STREET, FRANKLIN, KY 42134
- Signed the 990
- LYDIA LATHAM, TREASURER
- Phone
- (270) 586-6082
- Return prepared by
- JANICE C GROVES CPA
Mission
ESTABLISHED IN 2007, THE CLUB SERVES SCHOOL-AGE CHILDREN, AGES 6-18, EACH DAY AFTER SCHOOL AND ALL DAY DURING THE SUMMER. THE FRANKLIN SITE SERVED OVER 400 MEMBERS AND THE SCOTTSVILLE SITE SERVED OVER 200 MEMBERS.
Program accomplishments
- THE CLUB STAFF STRIVES TO PROVIDE A WORLD-CLASS EXPERIENCE THAT ASSURES SUCCESS IS WITHIN REACH OF EVERY YOUNG PERSON WHO WALKS THROUGH THE DOORS, WITH ALL MEMBERS ON TRACK TO GRADUATE HIGH SCHOOL WITH A PLAN FOR THE FUTURE, DEMONSTRATING GOOD CHARACTER AND CITIZENSHIP, AND LIVING A HEALTHY LIFESTYLE. THE LEVEL OF IMPACT THE CLUB HAS ON YOUNG PEOPLE DEPENDS ON HOW OFTEN AND HOW LONG MEMBERS PARTICIPATE AS WELL AS HOW WELL THE CLUB IMPLEMENTS THESE FIVE KEY ELEMENTS IDENTIFIED FOR POSITIVE YOUTH DEVELOPMENT: A SAFE POSITIVE ENVIRONMENT; FUN ACTIVITIES; SUPPORTIVE RELATIONSHIPS; OPPORTUNITIES AND EXPECTATIONS; AND RECOGNITION OF ACHIEVEMENTS. WITH THESE ELEMENTS IN PLACE THE CLUB IS ABLE TO HAVE REGULAR ATTENDANCE AND OFFER MULTIPLE TARGETED PROGRAMS SUCH AS TUTORING, COMPUTER SKILLS, WORKFORCE READY PROGRAMS, AND AGE-APPROPRIATE PROGRAMS ON DRUG/ALCHOHOL USE PREVENTION.Expenses $692,426 · grants $1,950
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-1423661
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O23)
- Assets (IRS master file)
- $2,909,976
- Income (IRS master file)
- $680,591
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $680,287 | $895,171 | $2,909,976 | IRS |
| 990 | December 2024 | $624,267 | $883,056 | $3,165,064 | XML |
| 990 | December 2023 | $681,506 | $922,036 | $3,276,735 | XML |
| 990 | December 2022 | $2,396,011 | $802,160 | $3,487,684 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 61-1423661).
Questions about BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC
- What is the EIN of BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC?
- The employer identification number (EIN) of BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC is 61-1423661.
- Is BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC?
- The 990 for the year ended December 31, 2025 names MCGAVIN BROWN.
- Who are the officers and directors of BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC?
- The 990 for the year ended December 31, 2025 lists 21 people; 0 received compensation from the organization.
- How much revenue does BOYS & GIRLS CLUB OF FRANKLIN- SIMPSON INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $680,287, expenses of $895,171 and total assets of $2,909,976 at year end.
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