2020-05-21T08:37:26-05:00 2019-12-31 391392227 HUBERTY & ASSOCIATES SC 145 S MARR ST FOND DU LAC WI 549354434 990 2019-01-01 390813396 BOYS' & GIRLS' BRIGADE ASSOCIATION INC BOYS 9207253983 PO BOX 665 NEENAH WI 54957 JOHN E BENBERG EXEC DIR BEG 11/19 9207253983 2020-05-12 true CYNTHIA HINTZ CPA P00576742 9209238400 2020-05-12 64.88.174.3 2020-05-21 08:37:26 CD P 64F4CA3EA453B4A001AF469EEB48656186F49DAA 64F4CA3EA453B4A001AF469EEB48656186F49DAA 2019 2021-01-29 14:40:06Z KURT WISMER 109 W COLUMBIAN AVE NEENAH WI 54956 3602281 false X WWW.BGBRIGADE.COM X 1900 WI MY OWN SELF, AT MY VERY BEST, ALL THE TIME. 14 14 35 582 0 464768 631685 423983 407747 269357 358215 171911 170635 1330019 1568282 30463 20886 0 692655 735685 0 118037 870640 887966 1593758 1644537 -263739 -76255 9438976 10411452 64304 62818 9374672 10348634 X MY OWN SELF, AT MY VERY BEST, ALL THE TIME. false false 1163826 20886 407747 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. THE 2019-2020 BUILDING LEADERS PROGRAM STARTS SEPTEMBER 30, 2019 AND RAN THROUGH MARCH 12, 2020. YOUTH ATTEND BRIGADE ONE NIGHT A WEEK SPECIFIC TO THEIR GRADE. BRIGADERS ARE PLACED IN GROUPS OF 10-15 AND EXPERIENCE A NUMBER OF DIFFERENT PHYSICAL ACTIVITIES, WORKSHOPS, GUEST SPEAKERS, SMALL GROUP DISCUSSIONS AND MORE 601 YOUTH ATTENDED THE 2019-2020 PROGRAM. CAMP ONAWAY IS A 6.5 ACRE ISLAND LOCATED ON THE CHAIN O' LAKES NEAR WAUPACA, WI. SINCE 1908, THE BRIGAGE 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 AND FREE-TIME ACTIVITIES, CAMPERS GROW MENTALLY, PHYSICALLY, SOCIALLY, AND RELIGIOUSLY. 1,182 YOUTH EXPLORED OUR ISLAND DURING THE SUMMER OF 2019. 1163826 true true false false false false false false false true true false false true true true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true X 2 0 true 35 true false false false false false false false false false false false false X 14 14 false false true false false false false true true false false true false false false false false false WI X X JEN FOUCAULT 9207253983 109 W COLUMBIAN AVE NEENAH WI 54956 LAURA KEMPS EXEC DIR THR 40.00 X 94629 0 20823 JOHN E BENBERG EXEC DIR BEG 40.00 X 10577 0 0 DAVE BREAGER VICE CHAIR 1.00 X X 0 0 0 CHRIS ENGLEBERT DIRECTOR 1.00 X 0 0 0 JOE FIKEJS TREASURER 1.00 X X 0 0 0 FRANCISCO HERNANDEZ DIRECTOR 1.00 X 0 0 0 JODY HOPPE DIRECTOR 1.00 X 0 0 0 WILLIAM KELLY DIRECTOR 1.00 X 0 0 0 TREVOR PEDERSEN SECRETARY 1.00 X X 0 0 0 RYAN PHEIFER DIRECTOR 1.00 X 0 0 0 JOHN RATHERT DIRECTOR 1.00 X 0 0 0 ALAN THOMSON DIRECTOR 1.00 X 0 0 0 ANJA WAITE DIRECTOR 1.00 X 0 0 0 NOAH WICHMAN DIRECTOR 1.00 X 0 0 0 KURT WISMER CHAIR 1.00 X X 0 0 0 BENJAMIN ZIEMBA DIRECTOR 1.00 X 0 0 0 105206 20823 false false false 32447 57324 5693 536221 631685 CAMP FEES 900099 397044 397044 PROGRAM FEES 900099 10703 10703 407747 176658 176658 68062 68062 68062 68062 2047336 5000 1866136 4643 181200 357 181557 181557 10672 5693 3356 7316 7316 228602 159864 68738 68738 MISCELLANEOUS 26519 26519 26519 1568282 407747 528850 20886 20886 126027 25205 75617 25205 459982 282515 121863 55604 31353 18341 10765 2247 77986 42576 28806 6604 40337 20168 16135 4034 7956 1989 3978 1989 32283 32283 10975 2743 5488 2744 5011 2505 2506 2004 801 802 401 48801 39041 9760 5292 4763 529 214 214 175889 158300 17589 54461 38123 10892 5446 PROGRAM AND TRIPS 265041 265041 FOOD PURCHASES 75250 75250 MAINTENANCE 70006 56005 14001 CHRISTMAS GIVING 65020 65020 69763 44554 14481 10728 1644537 1163826 362674 118037 100 200 242754 262291 25843 21162 8248 8248 6053445 3898710 2282323 2154735 6437526 7436348 442182 528468 9438976 10411452 19785 24279 38976 34382 5543 4157 64304 62818 X 3952572 4133446 5422100 6215188 9374672 10348634 9438976 10411452 X -76255 977845 72372 X false true X true false X 1026468 583384 780371 464768 631685 3486676 1026468 583384 780371 464768 631685 3486676 3486676 222557 213629 163175 230855 244720 1074936 14157 7316 21473 3716 34415 5723 15108 26519 85481 4668566 1964286 0.74680 0.75820 X PART II, LINE 10 85,481 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6879708 4228 1412884 354504 7942316 7446875 6155 -273482 299840 6879708 6813418 6505 912407 285455 7446875 6632746 4433 479496 2582 266600 34075 6813418 6519745 376178 37786 2947 271600 26416 6632746 0.23000 0.47000 0.30000 true false 289359 289359 5142722 3402000 1740722 621364 496710 124654 2154735 BENEFICIAL INTEREST IN ASSETS 505968 CONSTRUCTION IN PROGRESS 22500 528468 DEFERRED COMPENSATION 4157 4157 X 2749435 977845 235591 1213436 1535999 32283 32283 1568282 1775475 163221 163221 1612254 32283 32283 1644537 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, 2019 AND 2018. 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 3,354 RETURN ON BENEFICIAL INTEREST IN ASSETS 72,372 COST OF GOODS SOLD 159,865 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 3,354 COST OF GOODS SOLD 159,867 BEAN BAG TOURNA 7361 5600 1761 750 360 SPAGHETTI FOR S 7016 93 6923 813 460 14377 5693 8684 750 813 820 2383 6301 WI false CAMP&BRIGADE SCHOLARSHIPS 97 20886 FORM 990, PAGE 2, PART III, LINE 4A 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. THE 2019-2020 BUILDING LEADERS PROGRAM STARTS SEPTEMBER 30, 2019 AND RAN THROUGH MARCH 12, 2020. YOUTH ATTEND BRIGADE ONE NIGHT A WEEK SPECIFIC TO THEIR GRADE. BRIGADERS ARE PLACED IN GROUPS OF 10-15 AND EXPERIENCE A NUMBER OF DIFFERENT PHYSICAL ACTIVITIES, WORKSHOPS, GUEST SPEAKERS, SMALL GROUP DISCUSSIONS AND MORE 601 YOUTH ATTENDED THE 2019-2020 PROGRAM. CAMP ONAWAY IS A 6.5 ACRE ISLAND LOCATED ON THE CHAIN O' LAKES NEAR WAUPACA, WI. SINCE 1908, THE BRIGAGE 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 AND FREE-TIME ACTIVITIES, CAMPERS GROW MENTALLY, PHYSICALLY, SOCIALLY, AND RELIGIOUSLY. 1,182 YOUTH EXPLORED OUR ISLAND DURING THE SUMMER OF 2019. FORM 990, PART V LINE 7H ALL BOATS AND VEHICLES RECEIVED DURING THE YEAR WERE VALUED UNDER 500 SO NO 1098-C IS REQUIRED. FORM 990, PAGE 6, PART VI, LINE 4 ARTICLE II, SECTION 2.2 MISSION WAS INSERTED, "WE BUILD LEADERS" SECTION 2.3 VISION (FORMERLY SECTION 2.2) WAS UPDATED TO READ "MY OWN SELF, AT MY VERY BEST, ALL THE TIME." ARTICLE III - OFFICERS WAS UPDATED TO INCLUDE: 1) SECTION 3.2 QUALIFICATIONS: OFFICERS MUST BE CURRENT MEMBERS OF THE BOARD OF DIRECTORS WITH THE EXCEPTION OF THE PAST PRESIDENT, AND ANY ASSISTANT OFFICERS ELECTED BY OFFICERS ARE ALSO EXCLUDED FROM THIS REQUIREMENT 2) SECTION 3.3 ELECTION & TERM LIMITS: ALL OFFICER POSITIONS ARE ELECTED ANNUALLY FOR A TERM LIMIT OF ONE YEAR WITH THE EXCEPTION OF THE PRESIDENT-ELECT WHO IS ELECTED BIENNIALLY FOR A TERM LIMIT OF TWO YEARS 3) SECTION 3.4 REMOVAL: 75% OF DIRECTORS MUST VOTE TO REMOVE AN OFFICER. OFFICERS REMOVED UNDER THIS SECTION REMAIN DIRECTORS UNLESS OTHERWISE DETAILED IN THE MOTION. ARTICLE IV - BOARD OF DIRECTORS, SECTION 4.1 WAS UPDATED TO REQUIRE BETWEEN 3 - 5 DIRECTORS BE INTERNAL DIRECTORS, AND THE REMAINDER BE EXTERNAL DIRECTORS. EXTERNAL DIRECTORS ARE DEFINED AS THOSE WHO, IN THE LAST 15 YEARS, OTHER THAN THEIR FIRST TERM ON THE BOARD, HAVE NOT BEEN INVOLVED WITH THE DAY-TO-DAY INNER WORKINGS, PROGRAMMING, OR VOLUNTEERING WITHIN THE BRIGADE. EXTERNAL DIRECTORS MAY NOT HAVE A CLOSE RELATION WITH KEY EMPLOYEES OR VOLUNTEERS, AND CANNOT HAVE WORKED FOR A MAJOR PARTNER OR SUPPLIER OF THE BRIGADE. INTERNAL DIRECTORS ARE THOSE WHO DO NOT MEET THE REQUIREMENTS OF AN EXTERNAL DIRECTOR. SECTION 4.2 OF ARTICLE IV, QUALIFICATIONS, WAS UPDATED TO REMOVE THE REQUIREMENT THAT DIRECTORS BE RECOMMENDED BY THE NOMINATION COMMITTEE. SECTION 4.4 OF ARTICLE IV, SUCCESSIVE TERMS, WAS UPDATED TO ALLOW UP TO THREE SUCCESSIVE TERMS, AND ALSO NOW REQUIRES A RECOMMENDATION FROM THE NOMINATION COMMITTEE TO SERVE A SUCCESSIVE TERM. ARTICLE V, SECTION 5.1 - DUTIES OF THE BOARD OF DIRECTORS WAS UPDATED TO STATE THAT THE BOARD WILL GOVERN USING POLICY GOVERNANCE PRINCIPLES. SECTION 5.2 - GENERAL POWERS WAS UPDATED TO STATE THAT WHILE BUSINESS AFFAIRS OF THE CORPORATION WILL BY MANAGED BY THE BOARD, OPERATION AUTHORITY WILL BE DELEGATED TO THE CEO. ARTICLE VI, COMMITTEES, FORMALLY TITLED "SPECIAL COMMITTEES" WAS UPDATED TO REMOVE THE SECTIONS AND REFERENCES TO SPECIFIC COMMITTEES. THIS ARTICLE NOW STATES GENERALLY THAT ALL BOARD COMMITTEES WILL BE ESTABLISHED WITH AUTHORITY FROM THE BOARD, AND THE PRESIDENT AND CEO WILL SERVE AS A NON- VOTING MEMBER ON EACH BOARD COMMITTEE. MINUTES ARE REQUIRED TO BE KEPT AT ALL COMMITTEE MEETINGS TO BE MADE AVAILABLE TO ALL BOARD MEMBERS. ARTICLE VII, SECTION 7.1 PRESIDENT, FORMERLY KNOWN AS "CHAIR" WAS UPDATED TO CHANGE THE OFFICER TITLE NAME, AND ALSO NEWLY OUTLINES THE DUTIES OF THE POSITION OF "CHIEF GOVERNANCE OFFICER" INCLUDING ENSURING INTEGRITY OF THE BOARD PROCESS. SECTION 7.2 - VICE PRESIDENT, OF ARTICLE VII, FORMERLY "VICE-CHAIR" WAS UPDATED TO CHANGE THE OFFICER TITLE NAME. SECTION 7.5 - PRESIDENT ELECT WAS ADDED TO ARTICLE VII, THIS OFFICER POSITION IS ADDED TO LEARN THE ROLE OF THE PRESIDENT. THIS OFFICER AUTOMATICALLY BECOMES PRESIDENT AT THE END OF THE TERM AS PRESIDENT- ELECT. SECTION 7.6 - IMMEDIATE PAST PRESIDENT WAS ADDED TO ARTICLE VII. THIS POSITION IS ADDED TO PROVIDE MENTORSHIP TO THE PRESIDENT. ARTICLE VIII DUTIES OF THE CEO, FORMERLY "DUTIES OF THE EXECUTIVE DIRECTOR" WAS UPDATED TO DESCRIBE THE CEO'S DUTIES AS THE CONNECTION OF THE BOARD TO THE ORGANIZATION'S OPERATIONS. ARTICLE IX, SECTION 9.2 - ANNUAL MEETING WAS UPDATED TO STATE THAT IN ADDITION TO THE ANNUAL MEETING, REGULAR DIRECTORS' MEETINGS SHALL BE HELD APPROXIMATELY EVERY SIX WEEKS. 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 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9 RETURN ON BEN INT IN ASSETS HELD BY COMM FNDN 72,372