Boys And Girls Club Of Massillon in Massillon, Ohio (OH)

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Boys And Girls Club Of Massillon
Employer Identification Number (EIN)340726102
Name of OrganizationBoys And Girls Club Of Massillon
Address730 Duncan St Sw, Massillon, OH 44647-7960
ActivitiesCamp, Other school related activities, Combat juvenile delinquency
SubsectionCharitable Organization
Ruling Date06/1964
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 Period12/2012
Assets$1,000,000 to $4,999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,352,132
Amount of Income$656,853
Form 990 Revenue Amount$617,714
National Taxonomy of Exempt Entities (NTEE)Youth Development: Boys and Girls Clubs (Combined)


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Amount of income in 2012: $656,853
Boys And Girls Club Of Massillon: 

 $656,853
Other organizations performing similar types of work: 

 $2,118,631

Assets in 2012: $2,352,132
Boys And Girls Club Of Massillon: 

 $2,352,132
Other organizations performing similar types of work: 

 $5,951,086

Expenses in 2007: $878,783
Boys And Girls Club Of Massillon: 

 $878,783
Other organizations performing similar types of work: 

 $1,682,168

Income to expenses ratio in 2007: 0.8
Boys And Girls Club Of Massillon: 

 0.8
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 83.9%
This organization: 

 83.9%
Other organizations performing similar types of work: 

 81.0%

Number of employees in 2007: 21
This organization: 

 21
Other organizations performing similar types of work: 

 77

Employees paid over $50,000 in 2007: 4.8%
Boys And Girls Club Of Massillon: 

 4.8%
Other organizations performing similar types of work: 

 3.3%

Grants share in income in 2007: 70.8%
Boys And Girls Club Of Massillon: 

 70.8%
Other organizations performing similar types of work: 

 67.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$515,773$521,768$714,850$471,446$1,018,714$996,636$1,190,030$697,956
Contributions, gifts, grants, and similar amounts received$278,120$359,694$564,245$320,504$862,835$825,774$1,006,919$493,945
Contributions to donor advised funds$0$0
Direct public support$126,393$173,156$427,310$189,447$637,334$412,747$517,466$353,942
Indirect public support$120,000$115,254$115,824$110,322$111,869$122,575$103,483$107,978
Government contributions (grants)$31,727$71,284$21,111$20,735$113,632$290,452$385,970$32,025
Program service revenue including government fees and contracts$26,306$32,029$24,317$26,559$28,357$32,503$32,004$32,767
Membership dues and assessments$6,296$7,548$7,280$8,242$9,680$1,033$5,833$6,257
Interest on savings and temporary cash investments$109,231$32,268$29,638$29,372$16,926$22,492$25,328$24,273
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$1,596$10,265$12,850$11,066$8,954$13,505$9,203$21,341
Gross rents$1,596$10,265$12,850$11,066$8,954$13,505$9,203$21,341
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$2,200$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$2,200$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$92,645$79,037$76,520$75,703$91,962$101,329$108,543$119,373
Gross revenue$158,167$160,129$116,835$111,549$119,760$132,761$155,680$162,024
Less: direct expenses other than fundraising expenses$65,522$81,092$40,315$35,846$27,798$31,432$47,137$42,651
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$1,579$927$0$0$0$0$0$0
Total expenses$432,839$510,140$507,917$535,845$574,769$723,920$894,355$878,783
Program services$299,552$359,228$360,471$374,031$485,274$601,098$755,912$737,164
Management and general$133,287$150,912$147,446$161,814$89,495$122,822$138,443$141,619
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,639,225$1,625,611$1,817,780$1,834,263$2,301,236$2,583,119$2,933,594$2,816,198
Excess or (deficit) for the year$82,934$11,628$206,933$-64,399$443,945$272,716$295,675$-180,827
Net assets or fund balances at beginning of year$1,631,929$1,639,225$1,625,611$1,817,780$1,834,263$2,301,236$2,583,119$2,933,594
Other changes in net assets or fund balances$-75,638$-25,242$-14,764$80,882$23,028$9,167$54,800$63,431
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$878,783$737,164$141,619$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$59,674$44,756$14,918$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$314,094$249,972$64,122$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$54,230$40,672$13,558$0
Payroll taxes$27,592$20,694$6,898$0
Professional fundraising fees$0$0$0$0
Accounting fees$10,710$0$10,710$0
Legal fees$0$0$0$0
Supplies$23,471$23,471$0$0
Telephone$5,736$4,302$1,434$0
Postage and shipping$3,975$2,981$994$0
Occupancy$50,683$48,149$2,534$0
Equipment rental and maintenance$19,402$19,402$0$0
Printing and publications$32,687$31,640$1,047$0
Travel$0$0$0$0
Conferences, conventions, and meetings$18,374$18,374$0$0
Interest$1,460$0$1,460$0
Depreciation, depletion, etc.$139,403$125,463$13,940$0
Other expenses not covered above$117,292$107,288$10,004$0
Balance Sheets
20002001200220032004200520062007
Total assets$1,649,346$1,633,891$1,842,436$1,846,105$2,341,708$2,722,692$2,939,912$2,906,198
Cash - non-interest-bearing$42,455$79,440$308,750$53,508$121,866$176,348$269,108$85,665
Savings and temporary cash investments$636,752$625,318$641,232$930,795$970,353$955,679$0$0
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$1,017,462$1,075,424
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$969,421$928,415$891,736$861,084$1,248,771$1,581,766$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$1,651,614$1,743,381
Other assets, including program-related investments$718$718$718$718$718$8,899$1,728$1,728
Total liabilities$10,121$8,280$24,656$11,842$40,472$139,573$6,318$90,000
Accounts payable and accrued expenses$0$0$0$0$0$0$6,105$0
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$39,500$35,640$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$100,000$0$90,000
Other liabilities$10,121$8,280$24,656$11,842$972$3,933$213$0
Total liabilities and net assets/fund balances$1,649,346$1,633,891$1,842,436$1,846,105$2,341,708$2,722,692$2,939,912$2,906,198
Total net assets or fund balances$1,639,225$1,625,611$1,817,780$1,834,263$2,301,236$2,583,119$2,933,594$2,816,198
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$515,773$521,768$714,850$471,446$1,018,714$996,636$1,190,030$697,956
Total revenue, gains, and other support per audited financial statements$510,025$582,582$740,401$588,174$1,069,540$1,037,235$1,291,967$804,038
Other expenses$-5,748$60,814$25,551$116,728$50,826$40,599$101,937$106,082
Net unrealized gains on investments$-75,638$-25,242$-14,764$80,882$23,028$9,167$54,800$63,431
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$69,890$86,056$40,315$35,846$27,798$31,432$47,137$42,651
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$432,839$510,140$507,917$535,845$574,769$723,920$894,355$878,783
Total expenses and losses per audited financial statements$502,729$596,196$548,232$571,691$602,567$755,352$941,492$921,434
Other revenue$69,890$86,056$40,315$35,846$27,798$31,432$47,137$42,651
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$69,890$86,056$40,315$35,846$27,798$31,432$47,137$42,651
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
60$59,675$10,995$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings18
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200621
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$171,244$32,767
Program service revenue
Program service revenue 1000000$000$0$32,767
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$0Annual dues not exceeding $131 (subject to inflation) paid to a section 501(c)(5) agricultural or horticultural organization (section 512(d))$6,257$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$24,273$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$21,341$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$119,373$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$527,802$475,638$569,904$755,165$507,292$1,046,512$1,028,068$1,234,967
Gifts, grants, and contributions received$282,594$278,120$359,694$564,245$320,504$862,835$825,774$1,006,919
Membership fees received$23,225$6,296$7,548$7,280$8,242$9,680$1,033$5,833
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$178,699$158,167$160,129$141,152$138,108$148,117$165,264$187,684
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$43,284$33,055$42,533$42,488$40,438$25,880$35,997$34,531
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$667,764
Contributions, Gifts, Grants and Other Similar Amounts$304,866
Program Service Revenue$301,606
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$13,861
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$25,154
Gross rents (Real / Personal)$25,154 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$25,154 / $0
Net gain from sales of assets other than inventory$800
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $800
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0
Gain or (loss) (Securities / Other)$0 / $800
Net income from fundraising events$21,477
Gross income from fundraising events$72,155
Less: direct expenses$50,678
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$714,320
Compensation of current officers, directors, trustees, and key employees$72,433
Other salaries and wages$253,133
Payroll taxes$23,304
Professional fundraising services$0
Other$365,450
Balance Sheet (for 2011)
Total assets$2,414,902
Total liabilities$122,468
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$100,000
Unsecured notes and loans payable to unrelated third parties$0
Other$22,468
Total net assets or fund balances$2,292,434
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
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)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$2,302,719
Gifts, grants, contributions, and membership fees received$2,103,166
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
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$199,553
Gross receipts from related activities, etc.$1,199,650
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19Clements Boys And Girls Club Inc304 E Church Ave, Killeen, TX 76541-4843TX1968-10$4,594,859
20Boys & Girls Clubs Of Greater Dallas Inc4816 Worth St, Dallas, TX 75246-1154TX1964-09$4,236,281
21Annandale Boys & Girls Club Inc4216 Annandale Rd, Annandale, VA 22003-3014VA1974-12$4,202,482
22Boys & Girls Clubs Of Western Pa5432 Butler St, Pittsburgh, PA 15201-2626PA1971-04$4,120,151
23Boys & Girls Clubs Of Sarasota County IncPO BOX 4068, Sarasota, FL 34230-4068FL1968-08$3,775,420
24Boys And Girls Clubs Of Schenectady IncPO BOX 466, Schenectady, NY 12301-0466NY1942-05$3,467,969
25Boys And Girls Clubs Of Newark Inc500 Broad St, Newark, NJ 07102-3112NJ1952-02$3,461,314
26Boys & Girls Club Of Albany1215 Hill St Se, Albany, OR 97322-3238OR1967-02$3,432,027
27Boys Club Of Mount Kisco Inc, Boys & Girls Club Nrthn Westchester351 Main St, Mount Kisco, NY 10549NY1940-11$3,268,296
28Las Vegas Boys And Girls Club Foundation IncPO BOX 26689, Las Vegas, NV 89126-0689NV1985-08$3,237,509
29Boys And Girls Clubs Of Long Beach3635 Long Beach Blvd, Long Beach, CA 90807-4018CA1945-02$3,127,774
30Boys And Girls Club Of Massillon730 Duncan St Sw, Massillon, OH 44647-7960OH1964-06$656,853
Number of organizations performing similar types of work
Alabama2
Arkansas2
Arizona2
California15
Connecticut3
Delaware1
Florida4
Georgia3
Illinois3
Indiana5
Kansas1
Massachusetts4
Maryland1
Maine1
Michigan1
Minnesota1
Missouri2
Nebraska1
New Hampshire1
New Jersey2
Nevada1
New York7
Ohio1
Oklahoma1
Oregon2
Pennsylvania3
Rhode Island5
South Dakota1
Tennessee2
Texas4
Virginia2
Vermont1
Washington1
Wisconsin1
Total87

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