BOYS AND GIRLS CLUB OF THE BIG ISLAND: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BOYS AND GIRLS CLUB OF THE BIG ISLAND (EIN 81-0575345)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-15
- IRS object ID
- 202031979349306363
- Schema version
- 2018v3.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-15T15:52:05-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990303190 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARBONARO CPAS & MANAGEMENT GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1885 MAIN ST STE 408 | AddressLine1Txt |
| City | WAILUKU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96793 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810575345 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYS AND GIRLS CLUB OF THE BIG | BusinessNameLine1Txt |
| Business Name Line2 | ISLAND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOYS | BusinessNameControlTxt |
| Phone | 8089615536 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 KAMAKAHONU ST | AddressLine1Txt |
| City | HILO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHAD CABRAL | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8089615536 | PhoneNum |
| Signature | 2020-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GRETCHEN KREMEYER | PreparerPersonNm |
| PTIN | P00768528 | PTIN |
| Phone | 8082425002 | PhoneNum |
| Preparation | 2020-07-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 63.251.162.66 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-15 | IPDt |
| IP Tm | 15:52:05 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 5DB4ED167CEFA25926BDE9CF16F70AC3A72AD597 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5DB4ED167CEFA25926BDE9CF16F70AC3A72AD597 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TONYA OZONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 KAMAKAHONU ST | AddressLine1Txt |
| City | HILO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,635,819 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BGCBI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO INSPIRE AND ENABLE ALL YOUTH OF THE BIG ISLAND, ISLAND OF HAWAII, TO BECOME PRODUCTIVE AND RESPONSIBLE CITIZENS THROUGH QUALITY PROGRAMS THAT ARE HELD IN A SAFE AND CARING ENVIRONMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 63 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $671,124 | PYContributionsGrantsAmt |
| CY Contributions Grants | $590,202 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $767,474 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $874,513 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,538 | PYInvestmentIncomeAmt |
| CY Investment Income | $169 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,085 | PYOtherRevenueAmt |
| CY Other Revenue | $130,317 | CYOtherRevenueAmt |
| PY Total Revenue | $1,465,221 | PYTotalRevenueAmt |
| CY Total Revenue | $1,595,201 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $759,727 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $804,916 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $150,111 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $518,811 | PYOtherExpensesAmt |
| CY Other Expenses | $451,944 | CYOtherExpensesAmt |
| PY Total Expenses | $1,278,538 | PYTotalExpensesAmt |
| CY Total Expenses | $1,256,860 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $186,683 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $338,341 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,741,450 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,074,361 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,864 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $60,434 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,675,586 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,013,927 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO INSPIRE AND ENABLE ALL YOUTH OF THE BIG ISLAND, ISLAND OF HAWAII, TO BECOME PRODUCTIVE AND RESPONSIBLE CITIZENS THROUGH QUALITY PROGRAMS THAT ARE HELD IN A SAFE AND CARING ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $987,143 | ExpenseAmt |
| Revenue | $931,985 | RevenueAmt |
| Desc | THE BOYS & GIRLS CLUB OF THE BIG ISLAND FOCUSED ON FULFILLING ITS MISSION, PROVIDING AFTER SCHOOL PROGRAMS TO MORE THAN 1,000 PARTICIPANTS IN FISCAL YEAR ENDING JUNE 30, 2019. THIS PROGRAMMING FOCUSED ON SUPPORTING THE ACADEMIC SUCCESS, HEALTHY LIFESTYLES, LEADERSHIP AND COMMUNITY INVOLVEMENT, AND ENABLED THE PARTICIPATING YOUTH TO BECOME PRODUCTIVE AND RESPONSIBLE CITIZENS. | Desc |
| Total Program Service Expenses | $987,143 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 63 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYS AND GIRLS CLUB OF THE BIG | BusinessNameLine1Txt |
| Business Name Line2 | ISLAND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8089615536 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 KAMAKAHONU STREET | AddressLine1Txt |
| City | HILO | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| TONYA OZONE | |||||||
| BOARD CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RYAN KADOTA | |||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDRA GOODALE | |||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CORRINE AKATSUKA | |||||||
| ASST. TREASU | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DOUG ADAMS | |||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TOBY TANIGUCHI | |||||||
| ASST. SECRET | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALAPAKI NAHALE-A | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANN EBESUNO | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BILL WILSON | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DONAVAN ENONORIA | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DONN MENDE | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| HARRY YADA | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES TAKAMINE | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JULIA NEAL | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KALOA ROBINSON | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KAPENA LUM | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LISA SPAIN | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE TULANG | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MITCH ROTH | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICK GUILLEN | |||||||
| DIRECTOR | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CHAD CABRAL | |||||||
| EXECUTIVE DI | 40.00 | 0.00 | Yes (X) | $76,581 | $0 | $5,638 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $76,581 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $5,638 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $17,841 | FundraisingAmt |
| All Other Contributions | $572,361 | AllOtherContributionsAmt |
| Total Contributions | $590,202 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GRANTS AND CONTRACTS | 611600 | $830,140 | $830,140 |
| MEMBERSHIP DUES | 611600 | $44,373 | $44,373 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $874,513 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $169 | TotalRevenueColumnAmt |
| Exclusion | $169 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $60,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,966 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $54,034 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,034 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,034 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $107,497 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $17,841 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $34,652 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,845 | TotalRevenueColumnAmt |
| Exclusion | $72,845 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,438 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,438 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,438 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,595,201 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $931,985 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $73,014 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,219 | TotalAmt |
| Program Services | $69,886 | ProgramServicesAmt |
| Management And General | $8,222 | ManagementAndGeneralAmt |
| Fundraising | $4,111 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,431 | TotalAmt |
| Program Services | $478,067 | ProgramServicesAmt |
| Management And General | $56,242 | ManagementAndGeneralAmt |
| Fundraising | $28,122 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,625 | TotalAmt |
| Program Services | $14,131 | ProgramServicesAmt |
| Management And General | $1,663 | ManagementAndGeneralAmt |
| Fundraising | $831 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,876 | TotalAmt |
| Program Services | $31,344 | ProgramServicesAmt |
| Management And General | $3,688 | ManagementAndGeneralAmt |
| Fundraising | $1,844 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,765 | TotalAmt |
| Program Services | $96,088 | ProgramServicesAmt |
| Management And General | $10,677 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,775 | TotalAmt |
| Program Services | $12,367 | ProgramServicesAmt |
| Management And General | $2,689 | ManagementAndGeneralAmt |
| Fundraising | $38,719 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,249 | TotalAmt |
| Program Services | $3,507 | ProgramServicesAmt |
| Management And General | $762 | ManagementAndGeneralAmt |
| Fundraising | $10,980 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,407 | TotalAmt |
| Program Services | $11,166 | ProgramServicesAmt |
| Management And General | $1,970 | ManagementAndGeneralAmt |
| Fundraising | $1,271 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,565 | TotalAmt |
| Program Services | $30,441 | ProgramServicesAmt |
| Management And General | $6,520 | ManagementAndGeneralAmt |
| Fundraising | $50,604 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,269 | TotalAmt |
| Program Services | $8,805 | ProgramServicesAmt |
| Management And General | $371 | ManagementAndGeneralAmt |
| Fundraising | $93 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,563 | TotalAmt |
| Fundraising | $6,563 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,135 | TotalAmt |
| Program Services | $97,135 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,586 | TotalAmt |
| Program Services | $42,998 | ProgramServicesAmt |
| Management And General | $5,059 | ManagementAndGeneralAmt |
| Fundraising | $2,529 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM EXPENSES | $40,882 | $36,793 | $818 | $3,271 |
| REPAIRS AND MAINTENANCE | $32,850 | $29,114 | $3,396 | $340 |
| SUPPLIES | $13,186 | $11,471 | $1,319 | $396 |
| TRANSPORTATION | $10,492 | $10,492 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,985 | TotalAmt |
| Program Services | $13,830 | ProgramServicesAmt |
| Management And General | $5,718 | ManagementAndGeneralAmt |
| Fundraising | $437 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,256,860 | TotalAmt |
| Program Services | $987,143 | ProgramServicesAmt |
| Management And General | $119,606 | ManagementAndGeneralAmt |
| Fundraising | $150,111 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $328,702 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $305,779 | BOYAmt |
| EOY | $231,596 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,457 | BOYAmt |
| EOY | $111,528 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,146,496 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $964,398 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,076,964 | BOYAmt |
| EOY | $2,182,098 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,382 | BOYAmt |
| EOY | $209,650 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,868 | BOYAmt |
| EOY | $10,787 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,741,450 | BOYAmt |
| EOY | $3,074,361 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,864 | BOYAmt |
| EOY | $60,434 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,864 | BOYAmt |
| EOY | $60,434 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,615,586 | BOYAmt |
| EOY | $3,013,927 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,000 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,675,586 | BOYAmt |
| EOY | $3,013,927 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,741,450 | BOYAmt |
| EOY | $3,074,361 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $338,341 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $243,823 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $244,063 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $212,268 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $671,124 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $590,202 | CurrentTaxYearAmt |
| Total | $1,961,480 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $994,409 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,020,296 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $619,606 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $777,932 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $937,951 | CurrentTaxYearAmt |
| Total | $4,350,194 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,238,232 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,264,359 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $831,874 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,449,056 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,528,153 | CurrentTaxYearAmt |
| Total | $6,311,674 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $330,250 | CurrentTaxYearAmt |
| Total | $330,250 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $7,166 | CurrentTaxYearMinus3YearsAmt |
| Total | $7,166 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $7,166 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $330,250 | CurrentTaxYearAmt |
| Total | $337,416 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,974,258 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,328 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,634 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,130 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,538 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169 | CurrentTaxYearAmt |
| Total | $36,799 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,328 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,634 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,130 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,538 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169 | CurrentTaxYearAmt |
| Total | $36,799 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $16,369 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,585 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,845 | CurrentTaxYearAmt |
| Total | $109,426 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,247,560 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,303,362 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $841,589 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,465,221 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,600,167 | CurrentTaxYearAmt |
| Total | $6,457,899 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92510 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98320 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,780,835 | OtherCostOrOtherBasisAmt |
| Depreciation | $681,181 | DepreciationAmt |
| Book Value | $2,099,654 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $234,806 | OtherCostOrOtherBasisAmt |
| Depreciation | $217,162 | DepreciationAmt |
| Book Value | $17,644 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $130,855 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,055 | DepreciationAmt |
| Book Value | $64,800 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,182,098 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,635,819 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $40,618 | OtherRevenueAmt |
| Revenue Not Reported | $40,618 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,595,201 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,595,201 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,297,478 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $40,618 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $40,618 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,256,860 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,256,860 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | BOYS AND GIRLS CLUB OF THE BIG ISLAND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITES STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AS OF JUNE 30, 2018 FOR THE YEAR THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS ENDING BEFORE 2015. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | FUNDRAISING EXPENSES 34,652 RENT EXPENSES 5,966 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FUNDRAISING EXPENSES 34,652 RENT EXPENSES 5,966 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | YOUTH OF THE YE | Event1Nm |
| Gross Receipts Event1 | $74,408 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $9,720 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $64,688 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $2,000 | CashPrizesEvent1Amt |
| Food And Beverage Event1 | $12,118 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $3,056 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF EVENT | Event2Nm |
| Gross Receipts Event2 | $50,930 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $8,121 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $42,809 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $5,848 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $2,799 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $8,831 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $125,338 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $17,841 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $107,497 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $2,000 | CashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,848 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $14,917 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $11,887 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $34,652 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $72,845 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO SUBMISSION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION HAS INCORPORATED A CONFLICT OF INTEREST POLICY AS PART OF THE BY-LAWS. ALL BOARD MEMBERS AND OFFICERS MUST DISCLOSE ALL KNOWN OR POTENTIAL CONFLICTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS APPROVES THE SALARY FOR THE CHIEF PROFESSIONAL OFFICER. THE DETERMINATION OF SALARY IS BASED ON KNOWLEDGE, RESPONSIBILITY OF THE POSITION, AS WELL AS ITS DESCRIPTION AND AN ANALYSIS OF SIMILAR POSITIONS IN THE LOCALITY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | SALARIES FOR OTHER OFFICERS ARE APPROVED BY THE BOARD OF DIRECTORS BASED ON KNOWLEDGE, RESPONSIBILITY, AND SIMILAR POSITIONS IN THE LOCALITY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | FUNDRAISING EXPENSES 34,652 RENT EXPENSES 5,966 FUNDRAISING EXPENSES -34,652 RENT EXPENSES -5,966 |