Return of Organization Exempt from Income
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OMB No 1545-0047 Return of Organization Exempt From Income Tax Form Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black loop 990 benefit trust or private foundation) 202 Department of the Treasury Open to Public Internal Revenue Service 1 The organization may have to use a copy of this return to satisfy state reporting requirements. Inspection A For the 2002 calendar year, or tax year period be and endi 3 B Check if C Name of organization D Employer identification number applicable Please use IRS Addr label or F --1chaness p,,ntr BOYS & GIRLS C V4-G1VJ7LL L-j '* type Number and street (or P.O. box if mad is not Room/suite Telephone E:~3 change See delivered to street address) E number ;~;wa' Spxific 50 CONGRESS STREET SUITE 730 617-994-4700 aFinal Ins'-c-lions City or town, state or country, and ZIP + 4 F Accounting method 12:1 Cash El::] A..I OAmended return OSTON MA 02109 Application " pen ing Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts H and I are not applicable to section 527 organizations. must attach a completed Schedule A (Form 990 or 990-EZ) . H(a) Is this a group return for affiliates? 0 Yes nX No H(b) If 'Yes," enter number of affiliates No- J Organization type (check onyone)00-LXJ 501(c)( 3 ) Iq (insert no) U 4947(a)(1) or L-1 52 H(c) Are all affiliates included? N/A Yes ON o (If'No; attach a list) K Check here 1 = if the organization's gross receipts ace normally not more than $25,000 . The H(d) Is this a separate return filed by an or- organization need not file a return with the IRS ; but d the organization received a Form 990 Package pamzation covered by a group rulmp? E71 Yes CE No in the mad, it should file a return without financial data. Some states require a complete return . M Check 1 U if the organization is not required to attach Gross receipts: Add hoes 6b, 8b, 9b, and 10h to line 12 Sch . B (Form 990, 990-EZ, or 990-PF). Part I Revenue, Expenses, and Changes in Net Assets or Fund Bal 1 Contributions, gifts, grants, and similar amounts received: a Direct public support . ,_ . _ , 1a 12 , 060 , 82 b Indirect public support 111 1 0 7 2 16 c Government contributions (grants) . 1c 1 , 252 , 7 3 d Total (add lines 1a through 1c) (cash $ .14,385 , 7 2 3 . noncash $ ) c° 2 Program service revenue including government fees and contracts (from Part VII, line 93) 3 Membership dues and assessments 25 4 Interest on savings and temporary cash investments 20 5 Dividends and interest from securities . 6 a Gross rents . .. ., SEE . STATEMENT 1 , 6a 60 , 21 b Less : rental expenses . .. _. ..... .. ... 6b c Net rental income or (loss) (subtract line 6b from line 6a) ,. LLJ m 7 Other investment income (describe 1 7 z c 8 a Gross amount from sate of assets other A Securities B Other Q m than inventory 1 , 052 , 746 . 8a b Less: cost or other basis and sales expenses ,1 150 271 . 8b c Gam or (loss) (attach schedule) . .., .._ <9 7 5 2 5 . 8c d Net gain or (loss) (combine line 8c, columns (A) and (8)) STMT . 2 . sa <97 525 .> 9 Special events and activities (attach schedule) a Gross revenue (not including $ 0 . of contributions reported on line 1a) . _ .. 9a 500 , 40 b Less: direct expenses other than fundraising expenses 9b c Net income or (loss) from special events (subtract line 9b from line 9a) SEE STATEMENT 3 sc 500 407 . 10 a Gross sales of inventory, less returns and allowances . .. 10a b Less: cost of goods sold .. ... 10b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10c 11 Other revenue (from Part VII, line 103) . R, 11 206 915 . 12 Total revenue add lines 1d 2 3 4 5 6c 7 8d 9c 10c and 11 12 15 731 346 . y 13 Program services (from line 44, column (B)) _ ~ 13 9 , 359 , 637 . MAY 104 14 Management and general (from line 44, column (C)) 7 2004 14 1 , 295 , 697 . d 15 Fundraising (from line 44, column (D)) CIL for: 15 1 816 004 . 16 Payments to affiliates (attach schedule) 01GOIEN , UT 16 17 Total expenses add lines 16 and 44 column A 17 12 471 338 . 18 Excess or (deficit) for the year (subtract line 17 from fine 12) N 18 3 , 260 , 008 . y 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 29 504 745 . Q 20 Other changes in net assets or fund balances (attach explanation) SEE STATEMENT 4 20 <586 114 .> 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 21 32 178 639 . of zi oa LHA For Paperwork Reduction Act Notice, see the separate instructions . Form 990 (2002) \\ ,~ '~BOYS & GIRLS CLUBS OF BOSTON INC . 04-21UjyLZ Statement o All organizations must (A). Columns (B), (C), and (D) are required for section 501(c)(3) Pelt II complete column Page 2 0 Functional Expenses and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. Do not include amounts reported on line (B) Program (C) Management (D) Fundraising 6b 8b 9b lOb or 16 of Part l. (A) Total services and general 22 Grants and allocations (attach schedule) cash y noncash $ 22 23 Specific assistance to individuals (attach schedule) 23 _ 24 Benefits paid to or for members (attach schedule) 24 25 Compensation of officers, directors, etc. 25 688 217 . 0 . 495 , 385 . 192 , 832 . 2s Other salaries and wages 2s 6 , 064 , 42 0 . 5 3 6 2 558 . 75 , 966 . 625 , 896 . 27 Pension plan contributions 27 28 other employee benefits 2e 805 , 802 . 650 , 400 . 59 , 568 . 95 , 834 . 2s Payroll taxes 2s 486 756 . 386 727 . 43 , 046 . 56 , 983 . 30 Professional fundraising tees 30 357 476 . 357 476 . 31 Accounting fees 31 116 360 . 116 360 . 32 Legal tees 32 85 , 408 . 75 , 541 . 9 , 867 . 33 Supplies 33 297 236 . 233 065 . 22 , 000 . 42 , 171 . 34 Telephone 34 21 7 7 9 . 18 , 589 3 , 190 . 35 Postage and shipping . 35 107 , 555 . 31 , 530 : 76 , 025 . 36 Occupancy 36 1 072 830 . 759 689 . 185 491 . 127 650 . 37 Equipment rental and maintenance 37 51 , 391 . 37 , 705 . 12 , 573 . 1 , 113 . 38 Printing and publications . 38 39 Travel ,. 39 351 377 . 294 965 . 13 , 120 . 43 292 . 40 Conferences, conventions, and meetings . 40 41 Interest 41 42 Depreciation, depletion, etc. (attach schedule) . 42 888 , 955 . 875 , 597 . 13 , 358 . 43 Other expenses not covered above (itemize): a 43a b 436 c 43c d 43d e SEE STATEMENT 5 ~43e 1,075,776 . 758,931 . 133,170 . 183,675 . 0 1[ 22 Trro 44 rZin'Cn12-a"MPTARN columTs (9XBfscany theselms t lines 13-15 .44, 12 , 471 , 3 38 9,359,637 . 1,295,697 .1 1,816,004 . Joint Costs. Check 1 0 if you are following SOP 98-2. Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? . " 0 Yes CiD No If 'Yes,' enter (i) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $ ; iii the amount allocated to Management and eneral $ ' and iv the amount allocated to Fundraising Part III Statement of Program Service Accomalishments What is the organization's primary exempt purpose? Program Service DEVELOPMENT SERVICES TO CHILDREN Expenses All organizations must describe their exempt purpose achievements in a clear and concise manner State the number of clients served, publications issued, etc Discuss and achievements that are not measurable (Section 501(cx3) and (4) organizations and 4847(aX1) nonexempt charitable trusts must also enter the amount of gents and ~(4) orgs t end 4847(ext) allocations to others ) trusts, but optional for others ) a PARTNERSHIPS - SEE ATTACHED b SPORTS . FITNESS AND RECREATION - C LIFE SKILLS - d MISCELLANEOUS MEMBER PROGRAMS - {71GIIW OIfY G11V4Q1IV11J V J V J J J r e Other program services (attach schedule) STATEMENT 6 (Grants and allocations $ ) 5 , 0 7 5 , 3 3 2 . f Total of Program Service Expenses (should equal line 44, column (B), Program services) " 9, 359, 637 . 223011 01-22-03 Form 990 (2002) Form 990 (2002) BOYS & GIRLS CLUBS OF BOSTON, INC . 04-2103922 Page 3 Part IV Balance Sheets Note: Where required, attached schedules and amounts within the description column (A) (B) should be for end-of-year amounts only. Beginning of year End of year 45 Cash - non-interest-bearing ~ 4 9 8 , 3 2 2 . ~ 45 ~ 1,623,363 . 46 Savings and temporary cash investments ~ 6061256 . 46 318,155 . 47 a Accounts receivable 47a 2114 , 129 . b Less : allowance for doubtful accounts 47b 3 6 , 4 7 4 . I 47c I 2 8 48 a Pledges receivable 48a 5 , 918 , 980 . b less ; allowance for doubtful accounts 48b 3 , 939 , 797 . 48c 5 , 918 , 980 . 49 Grants receivable 660 , 074 . 49 50 Receivables from officers, directors, trustees, . and key employees 50 d a Other notes and loans receivable 51a N 51 b Less : allowance for doubtful accounts 51b 51c 52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges . 5 5 907 . 53 71 , 403 . 54 Investments -securities STMT 7 .. " ~ Cost 0 FMV 8 3 5 0 4 9 7 .