Boys & Girls Club Of Lynn in Lynn, Massachusetts (MA)

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Boys & Girls Club Of Lynn
Employer Identification Number (EIN)042103924
Name of OrganizationBoys & Girls Club Of Lynn
Address25 N Common St, Lynn, MA 01902-4311
ActivitiesTraining in sports, Camp, Combat juvenile delinquency
SubsectionCharitable Organization, Educational Organization
Ruling Date09/1970
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,499,410
Amount of Income$4,918,803
Form 990 Revenue Amount$4,541,577
National Taxonomy of Exempt Entities (NTEE)Youth Development: Boys and Girls Clubs (Combined)


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Amount of income in 2013: $4,918,803 (it was $1,336,563 in 2012)
Boys & Girls Club Of Lynn: 

 $4,918,803
Other organizations performing similar types of work: 

 $1,034,007

Assets in 2013: $5,499,410 (it was $1,736,318 in 2012)
Boys & Girls Club Of Lynn: 

 $5,499,410
Other organizations performing similar types of work: 

 $1,262,952

Expenses in 2013: $868,214
Boys & Girls Club Of Lynn: 

 $868,214
Other organizations performing similar types of work: 

 $860,799

Income to expenses ratio in 2013: 5.7
Boys & Girls Club Of Lynn: 

 5.7
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 34
This organization: 

 34
Other organizations performing similar types of work: 

 50

Employees paid over $100,000 in 2013: 2.9%
Boys & Girls Club Of Lynn: 

 2.9%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 90.4%
Boys & Girls Club Of Lynn: 

 90.4%
Other organizations performing similar types of work: 

 74.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?YesYes
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109685
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return3334
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$107,515$106,357
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$18,026$18,202
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$772,783$953,106$4,541,577
Contributions, Gifts, Grants and Other Similar Amounts$492,882$579,213$4,106,410
Program Service Revenue$243,891$308,995$362,243
0$179,059$203,155
0$106,937$131,682
0$18,839$21,016
0$2,344$4,411
0$1,816$1,979
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$10,243$16,184$18,018
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$18,250$12,350$15,445
Gross rents (Real / Personal)$18,250 / $0$12,350 / $0$15,445 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$18,250 / $0$12,350 / $0$15,445 / $0
Net gain/loss from sales of assets other than inventory$3,423$32,028$36,461
Gross amount from sales of assets other than inventory (Securities / Other)$210,004 / $700$387,016 / $0$384,855 / $282
Less: cost or other basis and sales expenses (Securities / Other)$207,281 / $0$354,988 / $0$348,676 / $0
Gain or (loss) (Securities / Other)$2,723 / $700$32,028 / $0$36,179 / $282
Net income/loss from fundraising events$-11,064$-11,445$-11,871
Gross income from fundraising events$0$0$0
Less: direct expenses$11,064$11,445$11,871
Net income/loss from gaming activities$15,158$15,781$14,871
Gross income from gaming activities$32,155$32,805$31,550
Less: direct expenses$16,997$17,024$16,679
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$737,826$792,484$868,214
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$101,577$107,515$106,356
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$317,348$352,394$385,544
Pension plan accruals and contributions$12,787$14,690
Other employee benefits$21,973$24,570
Payroll taxes$32,308$43,472$39,456
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$6,200$6,500
Lobbying$0$0
Professional fundraising services$5,000$0$0
Investment management fees$6,102$7,438
Other$0$10,950
Advertising and promotion$0$0
Office expenses$7,017$8,227
Information technology$0$0
Royalties$0$0
Occupancy$68,500$74,196
Travel$12,016$14,286
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$14,068$13,054
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$36,413$39,753
Insurance$31,987$34,683
Other expenses$17,627$20,000
Other expenses$10,000$17,777
Other expenses$6,559$12,137
Other expenses$6,075$6,326
Other expenses$31,779$32,271
Balance Sheet
201120122013
Total assets$1,541,871$1,736,318$5,499,410
Cash - non-interest-bearing$305,268$301,708
Savings and temporary cash investments$0$1,263,535
Pledges and grants receivable, net$238$2,275,884
Accounts receivable, net$10,794$10,826
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$21,643$24,263
Land, buildings, and equipment: cost or other basis$724,218$801,765
Investments - publicly traded securities$674,157$821,429
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$25,977$24,938$14,314
Accounts payable and accrued expenses$24,938$10,314
Grants payable$0$0
Deferred revenue$0$4,000
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$1,515,894$1,711,380$5,485,096
Unrestricted net assets$1,602,571$1,925,636
Temporarily restricted net assets$0$3,450,651
Permanently restricted net assets$108,809$108,809
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$5,997,237
Subtotal$7,981,459
Gifts, grants, contributions, and membership fees received$6,958,129
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$922,234
Gross receipts from activities that are not an unrelated trade or business under section 513$101,096
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$1,984,222
Amounts received from disqualified persons$1,984,222
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$8,041,584
Public support$7,981,459
Subtotal$60,125
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$60,125
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Union League Boys & Girls Clubs65 W Jackson Blvd, Chicago, IL 60604-3507IL1950-09$5,803,269
2Boys & Girls Club Of Lynn25 N Common St, Lynn, MA 01902-4311MA1970-09$4,918,803
3United Boys And Girls Clubs Of Greater Santa Barbara CountyPO BOX 1485, Santa Barbara, CA 93102-1485CA1970-12$3,792,671
4Boys And Girls Club Of Greater Billerica Inc19 Campbell Rd, Billerica, MA 01821-2601MA1971-12$2,586,964
5The Boys And Girls Clubs Of South Alabama Inc1102 Government St, Mobile, AL 36604-2406AL1960-05$2,300,980
6Boys And Girls Clubs Of Middlesex County Inc, Boys And Girls Clubs Of Medford And181 Washington St, Somerville, MA 02143-3106MA1971-03$1,829,426
7Salesian Boys And Girls Club Of Columbus Inc80 S 6th St, Columbus, OH 43215-4726OH1971-04$1,721,010
8Boys & Girls Club Of Metro Queens Inc11004 Atlantic Ave, S Richmond Hl, NY 11419-1026NY1958-10$1,681,736
9Boys & Girls Club Of Woburn IncCharles Gardner Lane, Woburn, MA 01801MA1964-10$1,289,450
10Boys & Girls Club Of Washington County Inc925 N Silverbrook Dr, West Bend, WI 53090-2487WI1994-01$1,285,977
11Salesian Boys And Girls Club Of Los Angeles3218 Wabash Ave, Los Angeles, CA 90063-2722CA1946-03$1,231,038
12The Boys And Girls Club Of The Big Bend Inc723 W Orange Ave, Tallahassee, FL 32310-6834FL1991-08$1,230,414
13Boys And Girls Club Of Taunton Incorporated31 Court St, Taunton, MA 02780-3248MA1973-11$1,088,033
14Boys & Girls Club Of Greater New Bedford IncPO BOX C56, New Bedford, MA 02741MA1934-11$1,039,760
15Boys And Girls Club Of Webster55 Oxford Ave, Dudley, MA 01571-5603MA1967-09$981,592
16Watertown Boys And Girls Club Inc25 Whites Ave, Watertown, MA 02472-4345MA1968-02$903,322
17Marthas Vineyard Boys And Girls Club IncorporatedBoys Girls Club Inc 44 Robinson Roa, Edgartown, MA 02539MA1958-04$810,468
18Boys & Girls Club Of Plymouth Inc9 Resnik Rd, Plymouth, MA 02360-4892MA1943-07$765,001
19West Springfield Boys & Girls Club Inc615 Main St, W Springfield, MA 01089-3958MA1935-01$680,128
20Framingham Police Athletic League Inc1 William Welch Way, Framingham, MA 01702MA1996-05$14,473
Number of organizations performing similar types of work
Alaska1
Alabama7
Arkansas5
Arizona3
California43
Colorado4
Connecticut4
Florida15
Georgia5
Iowa1
Idaho1
Illinois9
Indiana10
Kansas3
Kentucky2
Louisiana2
Massachusetts12
Maryland5
Michigan7
Minnesota1
Missouri4
Mississippi3
Montana2
North Carolina6
New Hampshire2
New Jersey13
New Mexico3
Nevada2
New York19
Ohio5
Oregon6
Pennsylvania14
South Carolina1
South Dakota1
Tennessee4
Texas16
Utah2
Virginia7
Vermont1
Washington5
Wisconsin4
West Virginia1
Wyoming1
Total262

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