Civic Intelligence

B&Gc Endowment Foundation Inc.

990 • Fiscal year 2018 • EIN 31-1825955

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 22, 2019

1700 Buena Vista RoadColumbus, GA 31906

(706) 596-9330

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

88th percentile

42%

Higher net margin than 88% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

4th percentile

-22%

Faster asset growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$6,764,646

Down $1,867,852 (-22%) from 2017

Net Assets

Down

$6,764,646

Down $1,867,852 (-22%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$546,819

Up $75,809 (+16%) from 2017

Expenses

Down

$319,814

Down $48,986 (-13%) from 2017

Net Income

Up

$227,005

Up $124,795 (+122%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2014: $8,247,411Liabilities 2014: $217,950Net Assets 2014: $8,029,4612014Assets 2017: $8,632,498Liabilities 2017: $0Net Assets 2017: $8,632,4982017Assets 2018: $6,764,646Liabilities 2018: $0Net Assets 2018: $6,764,6462018Assets 2019: $7,846,320Liabilities 2019: $0Net Assets 2019: $7,846,3202019Assets 2020: $10,175,967Liabilities 2020: $0Net Assets 2020: $10,175,9672020Assets 2021: $11,212,755Liabilities 2021: $7,750Net Assets 2021: $11,205,0052021Assets 2022: $9,595,556Liabilities 2022: $0Net Assets 2022: $9,595,5562022Assets 2023: $10,210,675Liabilities 2023: $0Net Assets 2023: $10,210,6752023Assets 2024: $12,116,608Liabilities 2024: $0Net Assets 2024: $12,116,6082024

Highlighted filing

2018

Assets$6,764,646
Liabilities$0
Net Assets$6,764,646

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $572,736Expenses 2014: $435,434Net Income 2014: $137,3022014Revenue 2017: $471,010Expenses 2017: $368,800Net Income 2017: $102,2102017Revenue 2018: $546,819Expenses 2018: $319,814Net Income 2018: $227,0052018Revenue 2019: $454,439Expenses 2019: $325,919Net Income 2019: $128,5202019Revenue 2020: $2,191,410Expenses 2020: $338,635Net Income 2020: $1,852,7752020Revenue 2021: $1,198,852Expenses 2021: $364,335Net Income 2021: $834,5172021Revenue 2022: $153,547Expenses 2022: $382,535Net Income 2022: -$228,9882022Revenue 2023: $269,832Expenses 2023: $399,459Net Income 2023: -$129,6272023Revenue 2024: $1,897,494Expenses 2024: $400,624Net Income 2024: $1,496,8702024

Highlighted filing

2018

Revenue$546,819
Expenses$319,814
Net Income$227,005
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 22, 2019
Return Version
2018v3.1
Gross Receipts
$3,288,194
Mission and Program Overview

Mission

To support the boys & girls clubs of the chattahoochee valley

The organization's mission is to support the boys & girls clubs of the chattahoochee valley

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,146,940$6,359,553▼ $1,787,387
Savings and Temporary Cash Investments$327,589$267,553▼ $60,036
Pledges and Grants Receivable$20,429$21,103▲ $674
Total Assets$8,632,498$6,764,646▼ $1,867,852
Other Assets Total$137,540$116,437▼ $21,103
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$6,904,627$6,568,242▼ $336,385
Temporarily Rstr Net Assets$1,727,871$196,404▼ $1,531,467
Total Net Assets Fund Balance$8,632,498$6,764,646▼ $1,867,852
Total Liabilities and Net Assets / Fund Balance$8,632,498$6,764,646▼ $1,867,852
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephanie HunterChairman
Charles HarbourDirector
John FlournoyDirector
John MartinDirector
Laura HarrisDirector
Rusty HinesDirector
Tony LinkDirector
Wade BurfordDirector
William MiddletonDirector
William WhiteDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$0
Investment Income
$546,719
Other Revenue
$0
All Other Contributions
$100
Change in Net Assets
$227,005

Audited Revenue Reconciliation

Revenue per Audited Statements
$496,223
Revenue Not Reported on Financial Statements
$50,596
Revenue Not Reported on Form 990
$-870,628
Other Revenue Adjustments
$50,596
Total Revenue per Audited Statements
$-374,405
Total Revenue per Form 990
$546,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$269,218
Other Expenses$50,596
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$269,218--$269,218
Fees for Service Investment Mgmnt Fees$43,734--$43,734
Fees for Services Accounting-$5,400-$5,400
Insurance-$1,462-$1,462
Total Functional Expenses$312,952$6,862$0$319,814

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$319,814
Expenses per Audited Statements$269,218
Total Expenses per Audited Statements$269,218
Expenses Not Reported on Financial Statements$50,596
Other Expense Adjustments$50,596
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Boys & Girls Clubs of the Chattahoochee ValleyColumbus, GA501(c)(3)To Support the Educational and Charitable Activities of the Organization$269,218
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft copy of the form 990 is provided to the board of directors for review to ensure its financial and narrative accuracy before being filed with the internal revenue service by an authorized agent.

Form 990, Part VI, Section B, Line 12C

Compliance with the conflict of interest policy is monitored and enforced by an executive who reviews all transactions.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies, financial statements and other non-confidential information available to the public upon request at the organization's physical location. This documentation includes information that would enable the user to make an informed decision about the charitable causes of the organization.

Filing and Contact Details

Filer

Filer Name
B&gc Endowment Foundation Inc
EIN
31-1825955
Phone
7065969330
Address
1700 BUENA VISTA ROAD, COLUMBUS, GA 31906

Signing Officer

Name
Rusty Hines
Title
Director
Phone
7065969330
Signed
2019-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rusty Hines
Formed
2006
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Robinson Grimes & Company Pc
Address
PO BOX 4299, COLUMBUS, GA 31914
Preparer
Christopher a Miller CPA
Phone
7063245435
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has not changed its selection or oversight process from the prior year.

Financial Statement Notes

PART X, LINE 2:

Gaap requires recognition of a liability for the benefit resulting from any uncertain tax positions taken by the foundation. The income tax returns of the foundation are subject to examination by the irs and state taxing authorities within standard statute of limitation periods. Thre are currently no tax returns under examination. Based on the evaluation of the foundation's tax positions, management believes all positions taken would be upheld under examination. Therefore, no provision for the effect of uncertain tax positions has been recorded for the year ended december 31, 2018.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Expenses netted with investment income 50,596.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Expenses netted with investment income 50,596.

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IRS990ScheduleD/RevenueSubtotalAmt0496223
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES RECOGNITION OF A LIABILITY FOR THE BENEFIT RESULTING FROM ANY UNCERTAIN TAX POSITIONS TAKEN BY THE FOUNDATION. THE INCOME TAX RETURNS OF THE FOUNDATION ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES WITHIN STANDARD STATUTE OF LIMITATION PERIODS. THRE ARE CURRENTLY NO TAX RETURNS UNDER EXAMINATION. BASED ON THE EVALUATION OF THE FOUNDATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECT OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSES NETTED WITH INVESTMENT INCOME 50,596.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES NETTED WITH INVESTMENT INCOME 50,596.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0319814
IRS990ScheduleD/TotalRevenuePerForm990Amt0546819
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-374405
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0269218
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0269218
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BOYS & GIRLS CLUBS OF THE CHATTAHOOCHEE VALLEY
IRS990ScheduleI/RecipientTable/RecipientEIN0581174393
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01700 BUENA VISTA ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd031906
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW TO ENSURE ITS FINANCIAL AND NARRATIVE ACCURACY BEFORE BEING FILED WITH THE INTERNAL REVENUE SERVICE BY AN AUTHORIZED AGENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY AN EXECUTIVE WHO REVIEWS ALL TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND OTHER NON-CONFIDENTIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S PHYSICAL LOCATION. THIS DOCUMENTATION INCLUDES INFORMATION THAT WOULD ENABLE THE USER TO MAKE AN INFORMED DECISION ABOUT THE CHARITABLE CAUSES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NOT CHANGED ITS SELECTION OR OVERSIGHT PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BOYS & GIRLS CLUBS OF THE CHATTAHOOCHEE VALLEY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581174393
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0AFTER SCHOOL CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01700 BUENA VISTA ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd031906
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0269218
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL CASH PAID OUT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BOYS & GIRLS CLUBS OF THE CHATTAHOOCHEE VALLEY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01727871
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0196404
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08632498
IRS990/TotalAssetsEOYAmt06764646
IRS990/TotalAssetsGrp/BOYAmt08632498
IRS990/TotalAssetsGrp/EOYAmt06764646
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0100
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06862
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0312952
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08632498
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06764646
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0312952
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0546719
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0546819
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08632498
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06764646
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06904627
IRS990/UnrestrictedNetAssetsGrp/EOYAmt06568242
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01700 BUENA VISTA ROAD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031906
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSTY HINES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07065969330
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0B&GC ENDOWMENT FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0B&GC
ReturnHeader/Filer/EIN0311825955
ReturnHeader/Filer/PhoneNum07065969330

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