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← BOYS & GIRLS CLUBS OF WHATCOM CO

Form 990 for tax year 2023

Filed by BOYS & GIRLS CLUBS OF WHATCOM CO.

Totals

Total revenue
$8,229,848
Total expenses
$6,761,349
Contributions and grants received
$3,079,423
Grants paid
$0
Program service revenue
$4,761,795
Investment income
$76,493
Other revenue
$312,137
Total assets, end of year
$19,881,975
Total liabilities, end of year
$2,596,079
Net assets or fund balances, end of year
$17,285,896
Program services expenses (Part IX)
$5,790,620
Management and general expenses
$604,568
Fundraising expenses
$366,161
Program service expenses (Part III)
$5,790,620

Program services were 85.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $533,118

  • 1e · Government grants (contributions)

    $1,337,077

  • 1f · All other contributions, gifts and grants

    $1,209,228

  • 1g · Noncash contributions included above

    $118,803

  • 2a · Program service revenue: Licensed Care

    total $4,430,881 · related or exempt $4,430,881

  • 2b · Program service revenue: Athletic Program Fees

    total $145,115 · related or exempt $145,115

  • 2c · Program service revenue: BGC Program Service Fees

    total $110,070 · related or exempt $110,070

  • 2d · Program service revenue: Membership Dues

    total $51,335 · related or exempt $51,335

  • 2f · All other program service revenue

    total $24,394 · related or exempt $24,394

  • 3 · Investment income

    total $76,723 · excluded $76,723

  • 7a · Gross sales of assets other than inventory

    securities $1,017,833 · other assets $2,500

  • 7b · Less cost or other basis and sales expenses

    securities $1,012,447 · other assets $8,116

  • 7c · Gain or loss

    securities $5,386 · other assets -$5,616

  • 7d · Net gain or loss

    total -$230 · excluded -$230

  • 8a · Fundraising events: gross income

    $123,828

  • 8a · Fundraising events: contributions included on line 1c

    $533,118

  • 8b · Fundraising events: direct expenses

    $121,554

  • 8c · Net income from fundraising events

    total $2,274 · excluded $2,274

  • 9a · Gaming: gross income

    $1,300

  • 9b · Gaming: direct expenses

    $250

  • 9c · Net income from gaming

    total $1,050 · excluded $1,050

  • 11a · Other revenue: Insurance Proceeds

    total $300,000 · related or exempt $300,000

  • 11b · Other revenue: Escrow Refund

    total $8,813 · related or exempt $8,813

  • 11e · Other revenue, total

    $308,813

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $258,896 · management and general $258,896

  • 7 · Other salaries and wages

    total $3,819,885 · program services $3,471,777 · management and general $90,872 · fundraising $257,236

  • 8 · Pension plan contributions

    total $85,090 · program services $67,707 · management and general $11,741 · fundraising $5,642

  • 9 · Other employee benefits

    total $257,659 · program services $211,786 · management and general $28,224 · fundraising $17,649

  • 10 · Payroll taxes

    total $413,730 · program services $329,207 · management and general $57,091 · fundraising $27,432

  • 11b · Fees: legal

    total $10,288 · program services $3,053 · management and general $7,235

  • 11c · Fees: accounting

    total $37,750 · program services $11,204 · management and general $26,546

  • 11e · Fees: professional fundraising services

    total $11,125 · fundraising $11,125

  • 11f · Fees: investment management

    total $22,913 · management and general $22,913

  • 11g · Fees: other

    total $41,748 · program services $12,391 · management and general $29,357

  • 13 · Office expenses

    total $220,617 · program services $171,541 · management and general $6,413 · fundraising $42,663

  • 16 · Occupancy

    total $244,300 · program services $244,300

  • 20 · Interest

    total $148,704 · program services $148,704

  • 21 · Payments to affiliates

    total $15,043 · management and general $15,043

  • 22 · Depreciation, depletion and amortization

    total $485,698 · program services $485,698

  • 23 · Insurance

    total $171,255 · program services $137,004 · management and general $34,251

  • 24a · Other expenses: Program Fee Expense

    total $394,502 · program services $394,502

  • 24b · Other expenses: Bank Fees

    total $41,782 · program services $41,782

  • 24c · Other expenses: Dues & Subscriptions

    total $6,342 · program services $2,268 · management and general $3,181 · fundraising $893

  • 24e · All other expenses

    total $74,022 · program services $57,696 · management and general $12,805 · fundraising $3,521

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,110,959 · end of year $1,932,366

  • 2 · Savings and temporary cash investments

    beginning of year $15,078 · end of year $35,074

  • 3 · Pledges and grants receivable

    beginning of year $40,002 · end of year $51,513

  • 4 · Accounts receivable

    beginning of year $730,434 · end of year $269,876

  • 9 · Prepaid expenses and deferred charges

    beginning of year $91,035 · end of year $157,301

  • 10a · Land, buildings and equipment: cost or other basis

    $18,620,965

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,139,866

  • 10c · Land, buildings and equipment, net

    beginning of year $13,477,522 · end of year $13,481,099

  • 11 · Investments: publicly traded securities

    beginning of year $2,057,866 · end of year $3,350,435

  • 15 · Other assets

    beginning of year $660,862 · end of year $604,311

  • 17 · Accounts payable and accrued expenses

    beginning of year $269,243 · end of year $226,965

  • 23 · Secured mortgages and notes payable

    beginning of year $3,294,916 · end of year $2,369,114

  • 27 · Net assets without donor restrictions

    beginning of year $12,794,862 · end of year $14,397,746

  • 28 · Net assets with donor restrictions

    beginning of year $2,824,737 · end of year $2,888,150

Mission and programs · 2023

Mission

The mission of the Boys & Girls Clubs of Whatcom County is to enable all the young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens.

Activities or mission (Part I)

To promote the health, social, educational, vocational, & character development of local children.

  • Boys & Girls Clubs of Whatcom County operates licensed care centers under the name Kids World. We hold five licenses for centers that reside on four campuses and serve children from birth to 12. We are licensed to serve 540 children in the five facilities. Programming runs from 6:00am to 6:00pm five days per week and focuses on developmentally appropriate activities to help children achieve appropriate developmental milestones.

    Expenses $4,051,702 · Revenue $4,753,984

  • Blaine and Lynden branches provide after school programs that focus on the youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. (Continued on Schedule O)Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them.

    Expenses $843,856 · Revenue $155,553

  • Ferndale branch provides after school and summer programs that focus on the development of youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. (Continued on Schedule O)Children who attend before school programs receive breakfast and small group mentoring as well as a ride to school. When school is out for the summer, the club is open all day offering breakfast, lunch and snacks to all attendees and filling their days with purposeful and fun activities that keep them active and help to prevent summer learning loss. Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them.

    Expenses $495,761 · Revenue $79,710

  • Bellingham branch provides after school and summer programs that focus on the development of youth ages 6-18. Members of the club have access to an array of programming that fit within our priority outcome areas of academic success, healthy lifestyles and good character & leadership. Each day members have opportunities to consume a healthy meal and snack, complete homework and participate in a variety of enrichment programs that align with core curriculum grade level standards. Members also have access to technology programs including circuitry, coding and robotics. Small group programs focused on making choices that are age appropriate and help youth navigate their developmental years are offered regularly. When school is out for summer the club is open all day offering breakfast, lunch and snacks to all attendees and filling their days with purposeful and fun activities that keep them active and help to prevent summer learning loss. Members also have access to athletic programs including football, volleyball, basketball and baseball. Membership for clubhouse programming is $40 annually and scholarships are available to any youth who needs them.

    Expenses $399,301 · Revenue $81,361

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Rob Lee

    President (Left Jan. 2023)

    Total calculated
    $0
    Hours/week
    2

  • Michelle VanDellen

    President

    Total calculated
    $0
    Hours/week
    2

  • Brett Nebeker

    Vice President

    Total calculated
    $0
    Hours/week
    2

  • Kevin Cooley

    Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Kristi Coy

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Charly Myers

    Director (Left Jul. 2023)

    Total calculated
    $0
    Hours/week
    1

  • Jenny Low

    Director (Left Jan. 2023)

    Total calculated
    $0
    Hours/week
    1

  • Ali Brassfield

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jim McKenna

    Director

    Total calculated
    $0
    Hours/week
    1

  • Josh Fish

    Director

    Total calculated
    $0
    Hours/week
    1

  • Angela Yates

    Director

    Total calculated
    $0
    Hours/week
    1

  • Cassimere Robles

    Director

    Total calculated
    $0
    Hours/week
    1

  • Heather A Powell

    CEO

    Total calculated
    $258,361
    From this org
    $236,097
    From related orgs
    $0
    Other
    $22,264
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $236,097
    Bonus
    $0
    Other
    $0
    Deferred
    $14,296
    Nontaxable benefits
    $8,503
    Filer's total
    $258,896

  • Sara L Maloney

    Chief Development Officer

    Total calculated
    $136,214
    From this org
    $122,345
    From related orgs
    $0
    Other
    $13,869
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
9 August 2024
IRS schema version
2023v5.1
Source object
202422329349300902

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