2024-05-14T09:42:49-04:00 2023-12-31 391392227 HUBERTY & ASSOCIATES SC 37 N PIONEER RD FOND DU LAC WI 549359401 990 2023-01-01 390813396 BOYS' & GIRLS' BRIGADE ASSOCIATION INC BOYS 9207253983 PO BOX 665 NEENAH WI 54957 JOHN E BENBERG EXECUTIVE DIRECTOR 9207253983 2024-05-08 true JOHN BENBERG XXX-XX-XXXX false CYNTHIA HINTZ CPA P00576742 9209238400 2024-05-08 2023 2023-04-26 12:10:37Z ALEX JOHNSON PO BOX 665 NEENAH WI 54957 2298039 false X WWW.BGBRIGADE.COM X 1900 WI MY OWN SELF, AT MY VERY BEST, ALL THE TIME. 12 12 38 690 0 951962 624027 450177 491524 190826 393351 180686 196894 1773651 1705796 34839 50431 0 821819 957429 0 164777 1073823 1114978 1930481 2122838 -156830 -417042 10211689 10032851 135475 168072 10076214 9864779 X MY OWN SELF, AT MY VERY BEST, ALL THE TIME. false false 1517289 50431 491524 BUILDING LEADERS PROGRAM: YOUTH IN GRADES 5 - 12 ATTEND BRIGADE ONE NIGHT A WEEK SPECIFIC TO THEIR GRADE. BRIGADERS ARE PLACED IN GROUPS OF APPROXIMATELY 12 KIDS AND EXPERIENCE A NUMBER OF DIFFERENT WORKSHOPS AND SMALL GROUP DISCUSSIONS. FOR FALL 2021- WINTER 2022 WE RAN OUR PROGRAM IN 2 - 8 OR 10 WEEK SESSIONS. FALL 2022 WE WENT BACK TO OUR BEFORE COVID MODEL OF A 22 WEEK PROGRAM. THE WINTER SESSION RAN JANUARY - MARCH 2022 ATTENDANCE WAS 390 KIDS. THE FALL SESSION RAN OCTOBER - DECEMBER, 493 YOUTH ATTENDED THE FALL 2022/WINTER 2023 PROGRAM. PROGRAM EXPENSES FOR THE 2022 FISCAL YEAR WAS 29,765.83. THE FALL 2023/WINTER 2024 PROGRAM IS A 21 WEEK SESSION AND HAS 467 YOUTH REGISTERED AND THE PROGRAM EXPENSES FOR 2023 FISCAL YEAR WERE 30,152.67. CAMP ONAWAY IS A 6.5 ACRE ISLAND LOCATED ON THE CHAIN O' LAKES NEAR WAUPACA, WISCONSIN. SINCE 1908, THE BOYS' & GIRLS' BRIGADE HAS OFFERED CAMPS AT ONAWAY ISLAND AS AN EXTENSION OF THE BUILDING LEADERS PROGRAM AT BRIGADE. TODAY, CAMPS ARE AVAILABLE JUNE-AUGUST FOR BOYS AND GIRLS. OUR CAMPS PROVIDE YOUTH IN GRADES 6-11 WITH EXCITING ACTIVITIES AND NEW ADVENTURES YEAR AFTER YEAR. THROUGH A MIX OF HEALTHY COMPETITION, STRUCTURED ACTIVITIES AND FREE-TIME ACTIVITIES, CAMPERS GROW MENTALLY, PHYSICALLY, SOCIALLY, AND RELIGIOUSLY. EXPENSES FOR CAMP ONAWAY WERE 351101.44 NOT INCLUDING SALARIES AND TAXES. 995 KIDS EXPERIENCED THE MAGIC OF ONAWAY ISLAND IN 2021. THE SUMMER OF 2023 HAD 1091 YOUTH CAMPERS AND THE EXPENSES FOR THE YEAR WERE 360,623.60, NOT INCLUDING SALARIES AND TAXES. MINI DISCOVER SERIES/DISCOVER SERIES (HOBBY CLUBS) ARE SEPARATE FROM, BUT COMPLEMENTARY TO, THE FUN HAD ON REGULAR BUILDING LEADERS PROGRAM NIGHTS. MINI DISCOVER SERIES GIVE KIDS A CHANCE TO EXPERIENCE AN ACTIVITY FURTHER IN DEPTH, MEETING ONCE A WEEK FOR 10 WEEKS. CERAMICS CLUB, ARCHERY CLUB, RIFLE CLUB, CLIMBING CLUB, SMALL ENGINE CLUB AND WELDING CLUB ARE SOME EXAMPLES OF WHAT IS OFFERED. DISCOVER SERIES PROGRAMS ARE A 1 TIME SESSION GIVING THE KIDS A CHANCE TO POUR PAINT, TAKE A TRIP TO HIKE AT THE WHITE DUNES, BAKE HOLIDAY GOODIES AND ANYTHING THE VOLUNTEER CAN DREAM UP. EXPENSES FOR 2022 HOBBY CLUBS WAS 7145.26. 208 KIDS PARTICIPATED IN VARIOUS CLASSES THROUGHOUT 2022. THE EXPENSES FOR THE DISCOVER SERIES IN 2023 WAS 6409.34 AND 150 YOUTH PARTICIPATED IN THE PROGRAM. WE ADDED A MUSIC/TECH PROGRAM IN 2021. THE BRIGADE MUSIC & TECH PROGRAM FEATURES A WIDE VARIETY OF CLASSES FOR ALL TYPES OF ARTISTIC INTERESTS, IN OUR BRAND NEW STATE OF THE ART STUDIO. WE OFFER: PRIVATE LESSONS, GROUP CLASSES, BANDS, COMPUTER/TECHNOLOGY WORKSHOPS, LIVE PERFORMANCES AND MUCH MORE . EXPENSES FOR 2022 MUSIC/TECH WAS 9536.26. 53 KIDS PARTICIPATED IN VARIOUS CLASSES THROUGHOUT 2022. THE PROGRAM HAD 50 PARTICIPANTS IN 2023 AND THE EXPENSES WERE 30909.64 FOR THE FISCAL YEAR. 1517289 true true false false false false false false false true true false false false false true true false false false true false false false false false false false true true false false false false false false false false true false false false false false false false false true 12 0 true 38 true false false false false false false false false false true false false false X 12 12 false false false false false false false true true false false false true true true true false true true false WI X X ELLIE JACKSON 9207253983 109 W COLUMBIAN AVE NEENAH WI 54956 JOHN E BENBERG EXECUTIVE DI 40.00 X 114920 0 38342 JANIE ANDERSON CHAIR-ELECT 1.00 X X 0 0 0 DAWN BOLWERK DIRECTOR 1.00 X 0 0 0 REBECCA DESCHANE VICE CHAIR 1.00 X X 0 0 0 BECKY ELLIS DIRECTOR 1.00 X 0 0 0 CHRIS ENGLEBERT DIRECTOR 1.00 X 0 0 0 STEVE FOSTER DIRECTOR 1.00 X 0 0 0 DIONE GAGNOW TREASURER 1.00 X X 0 0 0 JODY HOPPE DIRECTOR 1.00 X 0 0 0 ALEX JOHNSON CHAIR 1.00 X X 0 0 0 PAUL LINZMEYER DIRECTOR 1.00 X 0 0 0 MARTA O'BRIEN DIRECTOR 1.00 X 0 0 0 TANYA SCHROEDER SECRETARY 1.00 X X 0 0 0 114920 38342 1 false true false 31167 54339 4000 534521 58183 624027 CAMP FEES 900099 448757 448757 PROGRAM FEES 900099 42767 42767 491524 187231 187231 103284 103284 103284 103284 646691 440571 206120 206120 206120 840 4000 504 336 336 242535 151168 91367 91367 MISCELLANEOUS 1907 1907 1907 1705796 491524 590245 50431 50431 153262 30652 91958 30652 633822 400244 159301 74277 39403 23194 13433 2776 77499 46760 25659 5080 53443 26722 21377 5344 1345 337 672 336 13341 3335 6671 3335 32658 32658 17706 4426 8853 4427 151466 136319 15147 4907 1963 1963 981 59462 47570 11892 15513 13962 1551 147456 132710 14746 90451 63316 18090 9045 PROGRAMS AND TRIPS 252012 252012 FOOD PURCHASES 113883 113883 MAINTENANCE 84766 67813 16953 CHRISTMAS GIVING 42549 42549 87463 59091 16546 11826 2122838 1517289 440772 164777 200 59897 354644 287355 33219 28843 15255 15255 6478748 4444611 1966033 2034137 7335237 7584864 507101 22500 10211689 10032851 90355 119340 45120 48732 135475 168072 X 4104227 3949898 5971987 5914881 10076214 9864779 10211689 10032851 X -417042 690198 -484591 X false true X true false X 631685 864297 630676 951962 624027 3702647 631685 864297 630676 951962 624027 3702647 1504 3701143 244720 180824 216794 252674 290515 1185527 7316 7316 26519 244 6562 11024 1907 46256 4941746 1749229 0.74900 0.74590 X PART II, LINE 10 46,256 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7819838 -484601 1050892 801265 7584864 9170884 14221 -1102546 262721 7819838 8286450 10621 1012722 138909 9170884 7942316 8482 837290 501638 8286450 6879708 4228 1412884 354504 7942316 0.23470 0.49080 0.27450 true false 289358 289358 5363829 3886146 1477683 825561 558465 267096 2034137 X 2515008 690198 151672 841870 1673138 32658 32658 1705796 2241852 151672 151672 2090180 32658 32658 2122838 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USE TO IS TO FURTHER PROVIDE EDUCATION AND RECREATIONAL FACILITIES AND PROGRAMS FOR THE BOYS AND GIRLS IN THE FOX CITIES AREA LIKEWISE, THE USE AND MAINTENANCE OF CAMP FACILITIES ARE FOR EDUCATION AND RECREATION OF BOYS AND GIRLS. SCHEDULE D, PAGE 3, PART X BOYS & GIRLS BRIGADE ASSOCIATION, INC. HAS BEEN CLASSIFIED AS AN OTHER- THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE ASSOCIATION HAS EVALUATED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ASSOCIATION BELIEVES THAT 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 ASSOCIATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. ALL YEARS NOT CLOSED BY STATUTE OF LIMITATIONS IN JURISDICTIONS REMAIN OPEN FOR EXAMINATIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES 504 COST OF GOODS SOLD 151,168 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 504 COST OF GOODS SOLD 151,168 true EUROPE TRIP FOR PROGRAM YOUTH DEVELOPMENT 13711 13711 13711 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EUROPE 13,711 0 false BRIGADE SCHOLARSHIPS 9 14350 ONAWAY SCHOLARSHIPS 113 36081 X false false false false false false false false false JOHN E BENBERG EXECUTIVE DIRECTOR 114920 38342 153262 X 2 52000 FAIR MARKET VALUE X 30X8 SHEET PILE 1 3168 FAIR MARKET VALUE X PAGING SYSTEM 1 3015 FAIR MARKET VALUE false false false FORM 990, PAGE 2, PART III, LINE 4A BUILDING LEADERS PROGRAM: YOUTH IN GRADES 5 - 12 ATTEND BRIGADE ONE NIGHT A WEEK SPECIFIC TO THEIR GRADE. BRIGADERS ARE PLACED IN GROUPS OF APPROXIMATELY 12 KIDS AND EXPERIENCE A NUMBER OF DIFFERENT WORKSHOPS AND SMALL GROUP DISCUSSIONS. FOR FALL 2021- WINTER 2022 WE RAN OUR PROGRAM IN 2 - 8 OR 10 WEEK SESSIONS. FALL 2022 WE WENT BACK TO OUR BEFORE COVID MODEL OF A 22 WEEK PROGRAM. THE WINTER SESSION RAN JANUARY - MARCH 2022 ATTENDANCE WAS 390 KIDS. THE FALL SESSION RAN OCTOBER - DECEMBER, 493 YOUTH ATTENDED THE FALL 2022/WINTER 2023 PROGRAM. PROGRAM EXPENSES FOR THE 2022 FISCAL YEAR WAS 29,765.83. THE FALL 2023/WINTER 2024 PROGRAM IS A 21 WEEK SESSION AND HAS 467 YOUTH REGISTERED AND THE PROGRAM EXPENSES FOR 2023 FISCAL YEAR WERE 30,152.67. CAMP ONAWAY IS A 6.5 ACRE ISLAND LOCATED ON THE CHAIN O' LAKES NEAR WAUPACA, WISCONSIN. SINCE 1908, THE BOYS' & GIRLS' BRIGADE HAS OFFERED CAMPS AT ONAWAY ISLAND AS AN EXTENSION OF THE BUILDING LEADERS PROGRAM AT BRIGADE. TODAY, CAMPS ARE AVAILABLE JUNE-AUGUST FOR BOYS AND GIRLS. OUR CAMPS PROVIDE YOUTH IN GRADES 6-11 WITH EXCITING ACTIVITIES AND NEW ADVENTURES YEAR AFTER YEAR. THROUGH A MIX OF HEALTHY COMPETITION, STRUCTURED ACTIVITIES AND FREE-TIME ACTIVITIES, CAMPERS GROW MENTALLY, PHYSICALLY, SOCIALLY, AND RELIGIOUSLY. EXPENSES FOR CAMP ONAWAY WERE 351101.44 NOT INCLUDING SALARIES AND TAXES. 995 KIDS EXPERIENCED THE MAGIC OF ONAWAY ISLAND IN 2021. THE SUMMER OF 2023 HAD 1091 YOUTH CAMPERS AND THE EXPENSES FOR THE YEAR WERE 360,623.60, NOT INCLUDING SALARIES AND TAXES. MINI DISCOVER SERIES/DISCOVER SERIES (HOBBY CLUBS) ARE SEPARATE FROM, BUT COMPLEMENTARY TO, THE FUN HAD ON REGULAR BUILDING LEADERS PROGRAM NIGHTS. MINI DISCOVER SERIES GIVE KIDS A CHANCE TO EXPERIENCE AN ACTIVITY FURTHER IN DEPTH, MEETING ONCE A WEEK FOR 10 WEEKS. CERAMICS CLUB, ARCHERY CLUB, RIFLE CLUB, CLIMBING CLUB, SMALL ENGINE CLUB AND WELDING CLUB ARE SOME EXAMPLES OF WHAT IS OFFERED. DISCOVER SERIES PROGRAMS ARE A 1 TIME SESSION GIVING THE KIDS A CHANCE TO POUR PAINT, TAKE A TRIP TO HIKE AT THE WHITE DUNES, BAKE HOLIDAY GOODIES AND ANYTHING THE VOLUNTEER CAN DREAM UP. EXPENSES FOR 2022 HOBBY CLUBS WAS 7145.26. 208 KIDS PARTICIPATED IN VARIOUS CLASSES THROUGHOUT 2022. THE EXPENSES FOR THE DISCOVER SERIES IN 2023 WAS 6409.34 AND 150 YOUTH PARTICIPATED IN THE PROGRAM. WE ADDED A MUSIC/TECH PROGRAM IN 2021. THE BRIGADE MUSIC & TECH PROGRAM FEATURES A WIDE VARIETY OF CLASSES FOR ALL TYPES OF ARTISTIC INTERESTS, IN OUR BRAND NEW STATE OF THE ART STUDIO. WE OFFER: PRIVATE LESSONS, GROUP CLASSES, BANDS, COMPUTER/TECHNOLOGY WORKSHOPS, LIVE PERFORMANCES AND MUCH MORE . EXPENSES FOR 2022 MUSIC/TECH WAS 9536.26. 53 KIDS PARTICIPATED IN VARIOUS CLASSES THROUGHOUT 2022. THE PROGRAM HAD 50 PARTICIPANTS IN 2023 AND THE EXPENSES WERE 30909.64 FOR THE FISCAL YEAR. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE AUDIT COMMITTEE, EXECUTIVE DIRECTOR, AND ACCOUNTANT. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE EMPLOYEE HANDBOOK AND BOARD GOVERNING POLICY MANUAL. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE PERFORMS A REVIEW OF THE EXECUTIVE DIRECTOR AND MAKES THE DECISION ON THE SALARY AND ANY BONUS FOR THE YEAR. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE MAKES THE DECISION ON THE SALARY AND ANY BONUS FOR THE YEAR BASED ON RECOMMENDATIONS FROM THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XI LINE 8 PRIOR PERIOD ADJUSTMENTS DURING THE AUDIT IT WAS DISCOVERED THE ASSET, BENEFICIAL INTEREST IN ASSETS HELD BY THE COMMUNITY FUND, WAS INCORRECTLY RECORDED ON THE BOOKS IN A PRIOR TAX YEAR THAT HAS ALREADY BEEN CLOSED.