Boys And Girls Clubs Of Sioux Empire in Sioux Falls, South Dakota (SD)

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Boys And Girls Clubs Of Sioux Empire
Employer Identification Number (EIN)460399482
Name of OrganizationBoys And Girls Clubs Of Sioux Empire
Address824 E 14th St, Sioux Falls, SD 57104-5221
ActivitiesBoys Club, Little League, etc.
SubsectionCharitable Organization
Ruling Date10/1988
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$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,314,052
Amount of Income$11,762,773
Form 990 Revenue Amount$5,506,868
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other:


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Amount of income in 2013: $11,762,773 (it was $9,516,754 in 2012)
This organization: 

 $11,762,773
Other organizations performing similar types of work: 

 $294,022

Assets in 2013: $7,314,052 (it was $6,431,313 in 2012)
This organization: 

 $7,314,052
Other organizations performing similar types of work: 

 $196,425

Expenses in 2013: $4,597,249
Boys And Girls Clubs Of Sioux Empire: 

 $4,597,249
Other organizations performing similar types of work: 

 $382,171

Income to expenses ratio in 2013: 2.6
This organization: 

 2.6
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 329
This organization: 

 329
Other organizations performing similar types of work: 

 25

Employees paid over $100,000 in 2013: 0.6%
This organization: 

 0.6%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 33.9%
Boys And Girls Clubs Of Sioux Empire: 

 33.9%
Other organizations performing similar types of work: 

 75.1%

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?NoYes
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 1096191319
The number of Forms W-2G003
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 return355326329
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?YesYesYes
Has it filed a Form 990-T for this year?YesYesYes
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
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?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
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$98,190$108,828
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$6,474$6,928
Total number of individuals who received more than $100,000 of reportable compensation from the organization01
Total number of independent contractors who received more than $100,000 of compensation from the organization01
Statement of Revenue
201120122013
Total revenue$4,626,909$4,594,833$5,506,868
Contributions, Gifts, Grants and Other Similar Amounts$1,849,361$1,700,043$1,865,057
Program Service Revenue$2,663,948$2,630,852$2,634,333
Child Day Care Services $2,663,948$2,630,852$2,634,333
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$-68$11,161$14,749
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-1,170$0$-1,938
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$698 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $1,170$0 / $0$0 / $2,636
Gain or (loss) (Securities / Other)$0 / $-1,170$0 / $0$698 / $-2,636
Net income/loss from fundraising events$16,915$15,536$871,117
Gross income from fundraising events$37,430$42,691$2,170,812
Less: direct expenses$20,515$27,155$1,299,695
Net income/loss from gaming activities$96,814$231,863$120,164
Gross income from gaming activities$4,235,334$5,126,629$5,073,738
Less: direct expenses$4,138,520$4,894,766$4,953,574
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$1,109$5,378$3,386
0$1,109$5,378$3,386
All other revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$4,419,519$4,326,625$4,597,249
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
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$96,155$104,665$121,464
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$2,722,382$2,543,562$2,559,036
Pension plan accruals and contributions$0$0$0
Other employee benefits$165,535$156,502$162,299
Payroll taxes$235,923$211,665$216,376
Fees for services (non-employees)
Management$0$0$0
Legal$14,545$3,088$5,683
Accounting$18,254$16,063$16,775
Lobbying$0$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0$0
Other$105,917$88,446$21,634
Advertising and promotion$36,638$34,681$39,497
Office expenses$32,360$29,204$47,011
Information technology$9,954$34,728$36,558
Royalties$0$0$0
Occupancy$91,555$111,393$248,981
Travel$0$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$7,555$11,585$5,173
Interest$45,249$47,798$34,503
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$186,617$195,123$262,650
Insurance$77,764$89,203$91,797
Other expenses$211,880$218,331$244,657
Other expenses$75,891$81,458$196,718
Other expenses$70,958$64,006$91,317
Other expenses$59,537$61,998$65,371
Other expenses$0$223,126$129,749
Balance Sheet
201120122013
Total assets$6,166,496$6,431,313$7,314,052
Cash - non-interest-bearing$629,997$1,105,877$875,078
Savings and temporary cash investments$0$0$0
Pledges and grants receivable, net$105,229$76,311$313,335
Accounts receivable, net$56,920$18,372$32,457
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$17,712$18,700$14,908
Prepaid expenses and deferred charges$27,892$36,982$55,072
Land, buildings, and equipment: cost or other basis$5,125,054$4,961,529$5,921,492
Investments - publicly traded securities$0$0$0
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$203,692$213,542$101,710
Total liabilities$1,851,049$1,847,658$1,945,778
Accounts payable and accrued expenses$123,929$319,958$488,433
Grants payable$0$0$0
Deferred revenue$0$0$6,674
Tax-exempt bond liabilities$0$0$0
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$0$0$0
Secured mortgages and notes payable to unrelated third parties$1,592,944$1,527,700$1,450,671
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)$134,176$0$0
Total net assets or fund balances$4,315,447$4,583,655$5,368,274
Unrestricted net assets$4,151,186$4,416,834$5,097,293
Temporarily restricted net assets$115,449$118,009$222,169
Permanently restricted net assets$48,812$48,812$48,812
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
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$8,964,850
Subtotal Support$8,964,850
Gifts, grants, contributions, and membership fees received$8,964,850
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
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$9,073,855
Public Support$8,964,850
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$38,513
Net income from unrelated business activities, whether or not the business is regularly carried on$60,620
Other income. Do not include gain or loss from the sale of capital assets$9,872
Gross receipts from related activities, etc.$7,692,264
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$30,424$0$30,424
Gross receipts or sales less returns and allowances$40,316$0$0
Cost of goods sold$9,892$0$0
Gross profit$30,424$0$30,424
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$25,146
Compensation of officers, directors, and trustees$0
Salaries and wages$13,270
Repairs and maintenance$717
Bad debts$259
Interest$2,246
Taxes and licenses$1,571
Charitable contributions$0
Depreciation$2,729
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$370
Excess exempt expenses$0
Excess readership costs$0
Other deductions$3,984
Unrelated business taxable income$4,278
Unrelated business taxable income before net operating loss deduction$5,278
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$5,278
Specific deduction$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Youth Opportunities Upheld Inc81 Plantation St, Worcester, MA 01604-3069MA1972-08$34,939,810
2Western Youth Services23461 South Pointe Dr, Laguna Hills, CA 92653-1547CA1979-10$12,507,874
3Boys And Girls Clubs Of Sioux Empire824 E 14th St, Sioux Falls, SD 57104-5221SD1988-10$11,762,773
4Youth Services Of Tulsa Inc311 S Madison Ave, Tulsa, OK 74120-3208OK1970-01$6,795,587
5Youth Bridge Inc2153 E Joyce Blvd Ste 201, Fayetteville, AR 72703-5285AR1965-08$6,078,033
6Rocmnd Area Youth Services IncPO BOX 912, Vinita, OK 74301-0912OK1978-03$3,721,997
7Youth Frontiers Inc6009 Excelsior Blvd, Minneapolis, MN 55416-2844MN1988-05$3,425,561
8West Contra Costa Youth Service Bureau186 Broadway, Richmond, CA 94804-1949CA1985-09$3,198,491
9Youth Service Bureau Of Porter County Inc253 Lincolnway, Valparaiso, IN 46383-5525IN1982-05$1,957,593
10West Islip Youth Enrichment Services Incorporated90 Higbie Ln, West Islip, NY 11795-3923NY1988-05$1,717,822
11Youth Service Project Inc3942 W North Ave, Chicago, IL 60647-4639IL1977-05$1,702,739
12Renton Area Youth And Family ServicesPO BOX 1510, Renton, WA 98057-1510WA1975-08$1,654,963
13Myhealth For Teens And Young Adults Inc158th Ave S, Hopkins, MN 55343MN1972-04$1,525,185
14Youth Guidance Association2730 Ne Flanders St, Portland, OR 97232-3160OR1984-05$1,446,226
15Wahupa Educational Enterprises Inc3960 Park Blvd Ste D, San Diego, CA 92103-3506CA1980-01$1,389,403
16Youth Services For Stephens County IncPO BOX 1603, Duncan, OK 73534-1603OK1975-11$1,153,679
17Unicorn Youth Services IncPO BOX 349, Philo, CA 95466-0349CA1982-09$1,127,888
18Youth Services Of Bryan County IncPO BOX 813, Durant, OK 74702-0813OK1972-04$1,090,325
19Southwest Youth & Family Services IncPO BOX 829, Chickasha, OK 73023-0829OK1981-07$911,691
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Number of organizations performing similar types of work
Alaska1
Alabama4
Arkansas5
Arizona3
California27
Colorado7
Connecticut3
Florida10
Georgia14
Hawaii3
Iowa1
Illinois13
Indiana9
Kansas3
Kentucky4
Louisiana4
Massachusetts7
Maryland5
Michigan13
Minnesota2
Missouri1
Mississippi3
North Carolina11
Nebraska2
New Jersey6
New Mexico3
New York18
Ohio12
Oklahoma8
Oregon8
Pennsylvania11
Rhode Island1
South Carolina2
South Dakota2
Tennessee6
Texas13
Virginia3
Vermont1
Washington4
Wisconsin2
International1
Total256

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