Boys And Girls Clubs Of Greater Concord in Concord, New Hampshire (NH)

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Boys And Girls Clubs Of Greater Concord
Employer Identification Number (EIN)020259874
Name of OrganizationBoys And Girls Clubs Of Greater Concord
Address55 Bradley St, Concord, NH 03301-6439
ActivitiesTraining in sports, Camp, Fundraising
SubsectionCharitable Organization
Ruling Date12/1963
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
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$5,480,988
Amount of Income$2,885,261
Form 990 Revenue Amount$2,802,283
National Taxonomy of Exempt Entities (NTEE)Youth Development: Boys and Girls Clubs (Combined)


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Amount of income in 2014: $2,885,261 (it was $2,985,563 in 2013)
Boys And Girls Clubs Of Greater Concord: 

 $2,885,261
Other organizations performing similar types of work: 

 $306,968

Assets in 2014: $5,480,988 (it was $3,295,737 in 2013)
This organization: 

 $5,480,988
Other organizations performing similar types of work: 

 $205,375

Expenses in 2014: $2,481,282
This organization: 

 $2,481,282
Other organizations performing similar types of work: 

 $295,574

Income to expenses ratio in 2014: 1.2
Boys And Girls Clubs Of Greater Concord: 

 1.2
Other organizations performing similar types of work: 

 1.1

Number of employees in 2014: 85
This organization: 

 85
Other organizations performing similar types of work: 

 29

Employees paid over $100,000 in 2014: 1.2%
This organization: 

 1.2%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 51.2%
Boys And Girls Clubs Of Greater Concord: 

 51.2%
Other organizations performing similar types of work: 

 84.0%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
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?NoNoNo
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?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
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?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYesYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoNoNo
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)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
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?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
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?NoNoYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoYes
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
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?NoNoNo
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?YesYesNo
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?NoNoNo
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?NoNoYes
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
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?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoYesNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
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?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 10968117
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
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 return667785
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
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)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
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?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
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?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
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$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$77,073$78,614$77,717
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$7,129$8,053$7,571
Total number of individuals who received more than $100,000 of reportable compensation from the organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization011
Statement of Revenue
2011201220132014
Total revenue$1,540,057$2,069,381$2,985,563$2,802,283
Contributions, Gifts, Grants and Other Similar Amounts$756,453$1,078,088$1,896,735$1,434,295
Program Service Revenue$793,138$1,015,792$1,130,413$1,363,775
900099$657,531$740,805$938,969
900099$328,840$354,065$360,410
900099$21,016$20,788$35,783
900099$4,613$9,867$23,775
480000$3,792$4,888$4,838
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$7,735$7,847$15,577$9,868
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$15,250$14,250$180$9,092
Gross rents (Real / Personal)$15,250 / $0$14,250 / $0$180 / $0$9,092 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$15,250 / $0$1,450 / $0$180 / $0$9,092 / $0
Net gain/loss from sales of assets other than inventory$304$-23,498$-34,267$1,286
Gross amount from sales of assets other than inventory (Securities / Other)$14,696 / $0$390,293 / $0$44,574 / $0$47,455 / $0
Less: cost or other basis and sales expenses (Securities / Other)$14,392 / $0$413,791 / $0$44,217 / $34,624$36,208 / $9,961
Gain or (loss) (Securities / Other)$304 / $0$-23,498 / $0$357 / $-34,624$11,247 / $-9,961
Net income/loss from fundraising events$-32,823$-23,098$-23,075$-16,033
Gross income from fundraising events$15,124$16,885$25,786$20,776
Less: direct expenses$47,947$39,983$48,861$36,809
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$0$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$1,510,623$1,746,543$1,794,336$2,481,282
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$435,563$417,382$500,239
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$80,788$89,992$87,921$87,571
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$566,459$653,453$680,699$771,974
Pension plan accruals and contributions$13,656$11,587$11,193
Other employee benefits$43,635$47,332$52,444
Payroll taxes$58,393$66,702$65,860$72,225
Fees for services (non-employees)
Management$0$0$0
Legal$0$0$0
Accounting$9,000$12,750$12,750
Lobbying$0$0$0
Professional fundraising services$20,000$20,000$19,000$18,190
Investment management fees$0$3,771$1,672
Other$7,569$6,660$5,960
Advertising and promotion$2,044$2,080$2,364
Office expenses$10,410$10,455$15,203
Information technology$0$0$0
Royalties$0$0$0
Occupancy$44,000$47,732$67,657
Travel$31,763$43,726$47,531
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$5,667$5,878$11,256
Interest$6,755$4,755$25,051
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$76,067$70,431$126,627
Insurance$32,080$33,830$36,897
Other expenses$56,607$67,204$370,069
Other expenses$51,016$45,154$82,135
Other expenses$31,396$29,499$52,372
Other expenses$11,748$12,554$44,263
Other expenses$47,420$68,076$65,639
Balance Sheet
2011201220132014
Total assets$1,834,230$2,176,662$3,295,737$5,480,988
Cash - non-interest-bearing$300$300$300
Savings and temporary cash investments$78,259$321,728$176,088
Pledges and grants receivable, net$534,717$1,334,486$990,526
Accounts receivable, net$7,260$10,862$10,146
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$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$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$20,261$21,745$23,697
Land, buildings, and equipment: cost or other basis$990,563$1,054,912$3,666,102
Investments - publicly traded securities$545,302$551,704$572,000
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$0$0$42,129
Total liabilities$191,081$194,885$84,827$1,919,586
Accounts payable and accrued expenses$66,383$35,553$82,836
Grants payable$0$0$0
Deferred revenue$21,069$29,274$47,855
Tax-exempt bond liabilities$0$0$0$1,788,895
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$107,433$20,000$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0$0
Total net assets or fund balances$1,643,149$1,981,777$3,210,910$3,561,402
Unrestricted net assets$1,251,963$1,412,071$2,886,563
Temporarily restricted net assets$587,138$1,656,163$532,163
Permanently restricted net assets$142,676$142,676$142,676
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
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 2010 - 2014)
2010 - 2014 Total
Public support$11,123,043
Subtotal$11,123,043
Gifts, grants, contributions, and membership fees received$6,168,483
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$4,954,560
Gross receipts from activities that are not an unrelated trade or business under section 513$0
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$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$11,324,003
Public support$11,123,043
Subtotal$58,058
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$58,058
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$142,902
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Ralph Wilson Youth Clubs Of Temple IncPO BOX 1346, Temple, TX 76503-1346TX2011-08$12,586,008
2Boys And Girls Clubs Of Greater Concord55 Bradley St, Concord, NH 03301-6439NH1963-12$2,885,261
3Boys & Girls Club Of Lawrence County Incorporated2009 19th St, Bedford, IN 47421-4066IN2014-02$2,411,565
4Boys & Girls Clubs Of Metropolitan Baltimore11 W Mount Vernon Pl, Baltimore, MD 21201-5103MD2009-03$1,282,114
5Variety Boys And Girls Club Of Queens Inc2112 30th Rd, Long Is City, NY 11102-3331NY1951-07$1,215,291
6The Boys & Girls Club Of Greater Peoria Inc806 E Kansas St, Peoria, IL 61603-2618IL1961-11$1,173,924
7Trimmier Boys & Girls Club Inc304 E Church Ave, Killeen, TX 76541-4843TX2002-11$1,050,527
8The Echo Park Boys & Girls Club303 Patton St, Los Angeles, CA 90026-5639CA1994-12$849,853
9Boys And Girls Club Of Frederick County Inc413 Burck St, Frederick, MD 21701-6302MD2009-04$805,366
10Boys And Girls Club FoundationPO BOX 1716, Rockford, IL 61110-0216IL2008-08$763,485
11The Boys & Girls Clubs Of Weber- Davis2302 Washington Blvd No 201, Ogden, UT 84401-1495UT2000-11$727,688
12The Red Lake Nation Boys And Girls Club Of AmericaPO BOX 1124, Redlake, MN 56671-1124MN2001-11$721,613
13Snoqualmie Valley Youth Soccer AssociationPO BOX 370, Carnation, WA 98014-0370WA1998-05$668,121
14Boys & Girls Club Of Glasgow Barren CountyPO BOX 1935, Glasgow, KY 42142-1935KY2012-06$645,847
15The Boys And Girls Clubs Of Clermont County213 Union St, New Richmond, OH 45157-1343OH1996-06$602,102
16Boys & Girls Club Of The Altamaha Area310 S 11th St, Jesup, GA 31545-0720GA2010-09$469,333
17Boys And Girls Club Of Southern CarolinaP O Box 205, Barnwell, SC 29812SC2009-08$415,530
18High Country Boys & Girls ClubPO BOX 390748, Anza, CA 92539-0748CA2011-09$400,839
19Boys & Girls Club Of Sweetwater County736 Massachusetts Ave, Rock Springs, WY 82901-7243WY2011-02$400,053
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Number of organizations performing similar types of work
Alabama13
Arkansas17
Arizona10
California62
Colorado8
Connecticut2
District of Columbia2
Florida25
Georgia23
Hawaii2
Iowa4
Idaho5
Illinois14
Indiana12
Kansas6
Kentucky8
Louisiana10
Massachusetts7
Maryland20
Maine3
Michigan12
Minnesota12
Missouri5
Mississippi14
Montana8
North Carolina14
North Dakota2
Nebraska4
New Hampshire2
New Jersey15
New Mexico8
Nevada2
New York19
Ohio18
Oklahoma14
Oregon8
Pennsylvania15
Rhode Island2
South Carolina8
South Dakota4
Tennessee14
Texas53
Utah3
Virginia15
Vermont3
Washington12
Wisconsin12
West Virginia3
Wyoming6
Total560

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