2025-10-02T15:57:53-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 852446390 BGCA REAL ESTATE SUPPORT CO BGCA 4044875403 1275 PEACHTREE STREET NE ATLANTA GA 303093506 SAMUEL J UNGLO PRESIDENT AND CEO 4044875403 2025-09-30 1 1 KATHERINE A WARLICK P02065266 7049985200 2025-09-30 2024 2025-03-06 01:10:19Z SAMUEL J UNGLO 1275 PEACHTREE STREET NE ATLANTA GA 303093506 1354510 0 X N/A X 2020 GA TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 5 3 0 3 0 0 0 0 0 0 92476 192270 2629198 -736825 2721674 -544555 0 0 0 0 0 0 0 0 0 974371 1104236 974371 1104236 1747303 -1648791 28928764 27263850 329034 253437 28599730 27010413 X THE MISSION OF THE ORGANIZATION IS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF, BOYS AND GIRLS CLUBS OF AMERICA, A D.C. CORPORATION THAT WAS CONGRESSIONALLY CHARTERED IN 1965 ("BOYS & GIRLS CLUBS OF AMERICA") AND WHOSE MISSION IS, "TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS." 0 0 THE MISSION OF THE ORGANIZATION IS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF, BOYS AND GIRLS CLUBS OF AMERICA, A D.C. CORPORATION THAT WAS CONGRESSIONALLY CHARTERED IN 1965 ("BOYS & GIRLS CLUBS OF AMERICA") AND WHOSE MISSION IS, "TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS." 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 GA X JASON PENEGAR 4044875403 1275 PEACHTREE STREET NE ATLANTA GA 303093506 LISA BISACCIA CHAIRPERSON 3.00 0.00 X X 0 0 0 SAMUEL L UNGLO PRESIDENT AND CEO 0.25 40.50 X X 0 656197 52731 KRISTINE MORAIN EXEC. VP, GENERAL COUNSEL BGCA 0.25 40.50 X X 0 570654 52336 MYRON GRAY BOARD MEMBER 3.00 0.00 X 0 0 0 DAVID SEATON BOARD MEMBER 3.00 0.00 X 0 0 0 0 1226851 105067 0 0 1 0 0 192270 192270 1162240 1899065 -736825 -736825 -736825 -544555 0 0 -544555 1014476 1014476 SHARED SERVICES 89760 89760 1104236 0 1104236 0 5607981 130738 1455167 -2361 46171 28592778 2961004 23295366 25631774 27778 0 28928764 27263850 329034 253437 329034 253437 X 28599730 27010413 28599730 27010413 28928764 27263850 X -1648791 59474 X X 0 1 X 1 0 X X X 1 BOYS & GIRLS CLUBS OF AMERICA 135562976 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 10345000 10345000 17735903 2943692 14792211 24146 17312 6834 487729 487729 25631774 X PART X, LINE 2: BGCA IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE CODE) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. DURING 2024 AND 2023, $224,330 AND $168,080, RESPECTIVELY, WAS PAID FOR INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC"). BGCA'S SUBSIDIARY ALLIANCE ORGANIZATIONS ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER EITHER SECTION 501(C)(4) OR SECTION 501(C)(3) OF THE CODE. 0 0 0 0 0 0 0 0 0 SAMUEL L UNGLO PRESIDENT AND CEO 0 474139 0 108104 0 73954 0 23945 0 28786 0 708928 0 0 KRISTINE MORAIN EXEC. VP, GENERAL COUNSEL BGCA 0 404969 0 112489 0 53196 0 23550 0 28786 0 622990 0 0 PART I, LINE 3 THE TOTAL COMPENSATION FOR ALL SENIOR LEADERSHIP IS DETERMINED BY BOYS & GIRLS CLUBS OF AMERICA'S ("BGCA'S") BOARD OF GOVERNORS THROUGH THE HUMAN RESOURCES AND COMPENSATION COMMITTEE ("HRCC"), WHICH WORKS WITH AN INDEPENDENT FIRM TO ASSESS THE MARKETPLACE THOROUGHLY TO DETERMINE COMPARABLE SALARY PRACTICES, "PEER COMPARISON" COMPENSATION DATA, AND OTHER RELATED TRENDS IN THE NOT-FOR PROFIT SECTOR. THE INDEPENDENT FIRM ALSO PROVIDES A DETAILED REPORT OF THEIR ANALYSIS, COMPARISONS AND RECOMMENDATIONS TO THE HRCC. THIS REVIEW IS CONDUCTED ON A REGULAR BASIS. IN ADDITION, EVERY MARCH, THE HRCC REVIEWS EACH SENIOR LEADERSHIP TEAM MEMBER'S TOTAL COMPENSATION BASED ON PERFORMANCE FEEDBACK ON THE INDIVIDUAL AS WELL AS THE ORGANIZATION AND APPROVES THE UPCOMING ANNUAL TOTAL COMPENSATION AND BENEFITS PACKAGE PRIOR TO ANY CHANGES IN COMPENSATION AND/OR BENEFITS. ALL COMPENSATION AND BENEFIT DECISIONS OF THE HRCC ARE COMPLETED AND DOCUMENTED AS REQUIRED TO MEET THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE INTERMEDIATE SANCTIONS REGULATIONS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS CIRCULATED TO THE BOARD OF GOVERNORS FOR ITS REVIEW, RECOMMENDATIONS AND APPROVAL. CHANGES, IF ANY, RECOMMENDED BY THE BOARD ARE INCORPORATED IN THE FORM 990 BEFORE ITS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C BOYS & GIRLS CLUBS OF AMERICA HAS DEVELOPED TWO SEPARATE CODES OF ETHICS POLICIES ONE FOR THE EMPLOYEES AND THE OTHER FOR GOVERNORS AND TRUSTEES, BOTH OF WHICH ADDRESS CONFLICTS OF INTERESTS AND WHISTLE BLOWING POLICIES WITHIN THEM. THESE POLICIES WERE APPROVED BY THE BOARD OF GOVERNORS. THE CODE OF ETHICS FOR EMPLOYEES IS EXECUTED BY ALL NEW EMPLOYEES AT THE TIME OF HIRE AND ANNUALLY ON AN ONGOING BASIS. LIKEWISE, THE CODE OF ETHICS FOR GOVERNORS MUST BE EXECUTED BY ALL NEW GOVERNORS AND THEY ARE ASKED TO REVIEW AND EXECUTE ON AN ANNUAL BASIS. THE HUMAN RESOURCE DEPARTMENT OF BOYS & GIRLS CLUBS OF AMERICA IS RESPONSIBLE FOR MONITORING THE EXECUTION OF THE EMPLOYEES' CODE OF ETHICS AND THE RESOURCE DEVELOPMENT DEPARTMENT IS RESPONSIBLE FOR MONITORING THE EXECUTION CODE OF ETHICS FOR GOVERNORS & TRUSTEES. IN ADDITION, THE BOARD OF GOVERNORS HAS AN ETHICIST ON THE BOARD TO MONITOR ETHICAL CONCERNS AT THAT LEVEL. BOYS & GIRLS CLUBS OF AMERICA HAS AN ETHICS HOTLINE AND TWO ETHICS OFFICERS WHO MONITOR ETHICAL CONCERNS ON AN ONGOING BASIS BY: -ENSURING THE CODE OF ETHICS IS UPDATED AT LEAST ANNUALLY AND CONTINUES TO REPLICATE BEST PRACTICES OF OTHER FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS; -REVIEWING AND RESPONDING APPROPRIATELY TO ALL QUESTIONS, ISSUES, AND COMPLAINTS AND ENSURING THE CODE OF ETHICS IS CLARIFIED AND/OR REVISED BASED ON THE INPUT RECEIVED; -REPORTING ANY SIGNIFICANT ETHICAL CONCERNS TO ALL NECESSARY COMMITTEES OF THE BOARD AND/OR THE BOARD; -REQUIRING A MEMBER OF THE BOARD OF GOVERNORS RECEIVE ALL FORMAL COMPLAINTS AND ENLIST THEIR INVOLVEMENT IN THE RESOLUTION AND RESPONSE TO COMPLAINTS AS NEEDED; AND -CONDUCTING TRAINING ON THE CODE OF ETHICS AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE TOTAL COMPENSATION FOR ALL SENIOR LEADERSHIP IS DETERMINED BY BOYS & GIRLS CLUBS OF AMERICA'S ("BGCA'S") BOARD OF GOVERNORS THROUGH THE HUMAN RESOURCES AND COMPENSATION COMMITTEE ("HRCC"), WHICH WORKS WITH AN INDEPENDENT FIRM TO ASSESS THE MARKETPLACE THOROUGHLY TO DETERMINE COMPARABLE SALARY PRACTICES, "PEER COMPARISON" COMPENSATION DATA, AND OTHER RELATED TRENDS IN THE NOT-FOR PROFIT SECTOR. THE INDEPENDENT FIRM ALSO PROVIDES A DETAILED REPORT OF THEIR ANALYSIS, COMPARISONS AND RECOMMENDATIONS TO THE HRCC. THIS REVIEW IS CONDUCTED ON A REGULAR BASIS. IN ADDITION, EVERY MARCH, THE HRCC REVIEWS EACH SENIOR LEADERSHIP TEAM MEMBER'S TOTAL COMPENSATION BASED ON PERFORMANCE FEEDBACK ON THE INDIVIDUAL AS WELL AS THE ORGANIZATION AND APPROVES THE UPCOMING ANNUAL TOTAL COMPENSATION AND BENEFITS PACKAGE PRIOR TO ANY CHANGES IN COMPENSATION AND/OR BENEFITS. ALL COMPENSATION AND BENEFIT DECISIONS OF THE HRCC ARE COMPLETED AND DOCUMENTED AS REQUIRED TO MEET THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE INTERMEDIATE SANCTIONS REGULATIONS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS BOYS & GIRLS CLUBS OF AMERICA MAINTAINS A COMPREHENSIVE WEBSITE WWW.BGCA.ORG THAT INCLUDES MULTIPLE YEARS OF ANNUAL REPORTS AND FORMS 990 TO WHICH THE GENERAL PUBLIC HAS ACCESS. THE WEBSITE ALSO PROVIDES INFORMATION REGARDING THE HISTORY OF THE ORGANIZATION, BOARD OF GOVERNORS, MISSION OF THE ORGANIZATION, DETAILS OF VARIOUS PROGRAMS, PARTNERS, ALUMNI, PRIVACY POLICY ETC. FORM 990, PART XI, LINE 9: TRANSFER OF ASSETS BETWEEN RELATED ORGANIZATIONS 59,474. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. BOYS & GIRLS CLUBS OF AMERICA 1275 PEACHTREE STREET ATLANTA GA 30309 135562976 YOUTH DEVELOPMENT DC 501(C)(3) LINE 10 N/A 0 BGCA IP SUPPORT CO 1275 PEACHTREE STREET ATLANTA GA 30309 852471762 INTELLECTUAL PROPERTY SUPPORT GA 501(C)(3) LINE 12A, I BOYS & GIRLS CLUBS OF AMERICA 0 BGCA FUNDS HOLDCO INC 1275 PEACHTREE STREET ATLANTA GA 30309 852422429 INVESTMENTS GA 501(C)(3) LINE 12A, I BOYS & GIRLS CLUBS OF AMERICA 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1