2012-08-15T13:04:07-05:00 2011-12-31 KPMG LLP 300 North Greene Street Suite 400 Greensboro NC 27401 990 2011-01-01 135562976 BOYS & GIRLS CLUBS OF AMERICA % ANAND S MEHTA BOYS 4044875700 1275 PEACHTREE STREET NE ATLANTA GA 303093506 ROXANNE SPILLETT 2012-08-13 true 3362753394 2011 2016-02-24 21:20:13Z JAMES L CLARK 1275 PEACHTREE STREET NE ATLANTA GA 303093506 154981006 false X www.bgca.org X 1956 DC TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. 39 38 407 160 -10639 -15639 117534072 104893749 0 0 3497856 8498579 -473513 532394 120558415 113924722 64032549 72724751 0 0 36647312 37709680 113794 46751 4823185 19667959 19866088 120461614 130347270 96801 -16422548 367307223 315368968 34614981 28607691 332692242 286761277 X BOYS & GIRLS CLUBS OF AMERICA'S MISSION IS TO ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, RESPONSIBLE CITIZENS. BOYS & GIRLS CLUBS OF AMERICA (BGCA) PROMOTES THE HEALTH, SOCIAL, EDUCATION, VOCATIONAL AND CHARACTER DEVELOPMENT OF YOUNG PEOPLE THROUGHOUT THE UNITED STATES. THE NATIONAL ORGANIZATION WAS FOUNDED IN 1906, AND CHARTERED BY CONGRESS IN 1956. BGCA DEVELOPS INNOVATIVE PROGRAMS AND SERVICES FOR YOUNG PEOPLE; PROVIDES TRAINING, TECHNICAL ASSISTANCE AND RESOURCE MATERIALS TO LOCAL CLUBS; PROMOTES PUBLIC AWARENESS AND SUPPORT FOR THE MISSION AND IMPACT OF THE BOYS & GIRLS CLUB MOVEMENT; AND ADDRESSES SOCIAL, EDUCATIONAL, VOCATIONAL AND ECONOMIC ISSUES AFFECTING YOUNG PEOPLE. AFFILIATED LOCAL BOYS & GIRLS CLUBS PROVIDE A SAFE PLACE TO LEARN AND GROW; ONGOING RELATIONSHIPS WITH CARING, ADULT PROFESSIONAL STAFF; LIFE-ENHANCING PROGRAMS; CHARACTER DEVELOPMENT EXPERIENCES; AND HOPE AND OPPORTUNITY. 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Crystal Jean C 3.0 X X 0 0 0 Dimopoulos Linda J 2.0 X 0 0 0 Falk Thomas J 1.0 X 0 0 0 Fattori Ruth A 3.0 X 0 0 0 Fettig Jeff M 3.0 X 0 0 0 Foulkes Helena B 2.0 X 0 0 0 Gidwitz Ronald J 3.0 X 0 0 0 Goings Rick 3.0 X 0 0 0 GOODELL WILLIAM R 1.0 X 0 0 0 GRAY MYRON 3.0 X 0 0 0 GRIFFEY JR KEN 1.0 X 0 0 0 HAWN GOLDIE 1.0 X 0 0 0 HAYNES PETER L 3.0 X 0 0 0 HENLEY JEFFREY O 2.0 X 0 0 0 HESSE DANIEL R 1.0 X 0 0 0 KATZ LEWIS 2.0 X 0 0 0 LAZARUS MARK H 1.0 X 0 0 0 LEWIS EDWARD T 1.0 X 0 0 0 LECHTINGER PEDRO 2.0 X 0 0 0 REV MALLOY EDWARD A 2.0 X 0 0 0 MCNEELY VALERIE C 2.0 X 0 0 0 MEAD DANA 2.0 X 0 0 0 MILBANK III JEREMIAH 1.0 X 0 0 0 MORSE PETER C 1.0 X 0 0 0 DR RICE CONDOLEEZZA 1.0 X 0 0 0 SARGENT RONALD L 2.0 X 0 0 0 SCHWAB-POMERANTZ CAROLYN 1.0 X 0 0 0 STAHL JACK L 2.0 X 0 0 0 SZOSTAK ANNE M 3.0 X 0 0 0 TENNENBAUM MICHAEL E 2.0 X 0 0 0 TESSLET ALLAN R 2.0 X 0 0 0 TONGE PHILLIP W 3.0 X 0 0 0 WASHINGTON DENZEL 1.0 X 0 0 0 WENDT GARY C 3.0 X 0 0 0 YOUNGJOHNS ROBERT 2.0 X 0 0 0 LIFE MEMBERS X 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10848690 0 17835006 2590466 15244540 0 404583 171982 232601 0 3481630 3180025 301605 0 2621229 1852449 768780 27396216 LIMITED PARTNERSHIPS 54852195 F ALTERNATIVE EQUITY INVESTMENTS 89275762 F INVESTMENTS IN TRUSTS 25098198 F FIXED INCOME SECURITIES 38337431 F INVESTMENTS IN COMMUNITY FDN 32555 F 207596141 SPLIT INTEREST AGREEMENTS 3729727 AGREEMENTS 457(B) 1133134 OTHERS 10965444 DEFERRED BOND ISSUANCE COST 54653 OTHER ASSETS 390049 16273007 0 CHARITABLE ANNUITIES PAYABLE 2152744 AGREEMENTS 457(B) 1133134 CAPITAL LEASE OBLIGATIONS 244594 3530472 113924722 130347270 -16422548 -29813823 305406 -29508417 -45930965 45358302 -29813823 305406 -29508417 74866719 39058003 39058003 113924722 91289267 91289267 39058003 39058003 130347270 ENDOWMENT FUNDS SCHEDULE D, PART V, Question 4 BOYS & GIRLS CLUBS OF AMERICA'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING BOTH DONOR-RESTRICTED AND UNRESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF GOVERNORS TO FUNCTION AS ENDOWMENTS. INCOME FROM THE ENDOWMENTS IS USED IN ACCORDANCE WITH THE DONOR STIPULATIONS FOR PROGRAMS; IN THE ABSENCE OF ANY DONOR STIPULATIONS, THE INCOME IS USED TO SUPPORT THE MISSION OF THE ORGANIZATION, ACCORDING TO THE SPENDING POLICY ESTABLISHED BY BGCA'S BOARD OF GOVERNORS. Investment Management Schedule D, Part VII BGCA HAS A SOPHISTICATED AND ACTIVE INVESTMENT COMMITTEE COMPRISED OF BOARD VOLUNTEERS (GOVERNORS AND TRUSTEES) WHO HAVE EXTENSIVE INVESTMENT MANAGEMENT EXPERIENCE. THE COMMITTEE MEMBERS RECEIVE NO COMPENSATION, PAY THEIR OWN EXPENSES AND ARE SUBJECT TO THE "ETHICS AND CONFLICT OF INTEREST POLICY" FOR BOARD MEMBERS AS ESTABLISHED BY BGCA'S BOARD OF GOVERNORS. THE COMMITTEE WORKS CLOSELY WITH A LEADING NATIONALLY REPUTABLE INDEPENDENT CONSULTING FIRM IN MAKING APPROPRIATE ASSET ALLOCATION DECISIONS AND HIRING INVESTMENT MANAGERS WITH CONSISTENT AND PROVEN TRACK RECORDS. FIN 48 Footnote Schedule D, Part X, Question 2 BOYS & GIRLS CLUBS OF AMERICA 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 2011 AND 2010, $-0- AND $245,000, RESPECTIVELY, WERE PROVIDED FOR INCOME TAXES. OTHER CHANGES IN NET ASSETS SCHEDULE D, PART XI, LINE 8 RENT PER FASB RULES $305,406 RECONCILIATION OF REVENUE SCHEDULE D, PART XII, QUESTION 2D AMOUNTS INCLUDED ON LINE 1, BUT NOT ON FORM 990, PART VIII, LINE 12: RENT PER FASB RULES $305,406 RECONCILIATION OF REVENUE SCHEDULE D, PART XII, QUESTION 4B AMOUNTS INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1: BANK SERVICES FEES $ 137,275 SUPPLY SERVICE EXPENSE 382,020 GRANTS TO AFFILIATES 38,538,708 TOTAL $39,058,003 RECONCILIATION OF EXPENSES SCHEDULE D, PART XIII, QUESTION 4B AMOUNTS INCLUDED ON 990, PART IX, LINE 25, BUT NOT ON LINE 1: BANK SERVICES FEES $ 137,275 SUPPLY SERVICE EXPENSE 382,020 GRANTS TO AFFILIATES 38,538,708 TOTAL $39,058,003 CUSTODIAL FUNDS SCHEDULE D, PART IV, LINE 2b BOYS & GIRLS CLUBS OF AMERICA HAS CUSTODY OF CERTAIN ASSETS WHICH ARE BEING HELD AND DISBURSED ONLY ON INSTRUCTIONS OF THE PERSON OR ORGANIZATION FROM WHICH THEY WERE RECEIVED. THESE CUSTODIAL FUNDS AND RELATED OBLIGATIONS ARE INCLUDED IN THE STATEMENT OF FINANCIAL POSITION; HOWEVER ADDITIONS TO/DISBURSEMENTS FROM THESE FUNDS ARE NOT CONSIDERED PART OF BGCA'S OPERATIONS. 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SCOTT COUNTY B&GC P O BOX 1013 WALDRON AR 72958 710830848 501(c)3 22772 0 N/A N/A Support BGCA Programs SOUTH QUEENS B&GC 110-04 ATLANTIC AVE RICHMOND HILL NY 11419 111966067 501(c)3 75536 0 N/A N/A Support BGCA Programs SOUTH SEBASTIAN COUNTY B&GC P O BOX 219 GREENWOOD AR 72936 710430937 501(c)3 25000 0 N/A N/A Support BGCA Programs SOUTHSIDE B&GC P O BOX 4562 NORFOLK VA 23523 540839152 501(c)3 42245 0 N/A N/A Support BGCA Programs SPRINGFIELD B&GC 481 CAREW STREET SPRINGFIELD MA 01104 041858620 501(c)3 52046 0 N/A N/A Support BGCA Programs STATELINE B&GC 1851 MOORE ST BELOIT WI 53511 390974673 501(c)3 22500 0 N/A N/A Support BGCA Programs STELLA SMITH B&GC OF MALVERN 1840 W MOLINE MALVERN AR 72104 710785912 501(c)3 20500 0 N/A N/A Support BGCA Programs SUANNE BIG CROW B&GC P O BOX 5079 PINE RIDGE SD 57770 460423326 501(c)3 50000 0 N/A N/A Support BGCA Programs TERRE HAUTE B&GC 220 NORTH 3RD ST TERRE HAUTE IN 47807 350868182 501(c)3 9216 0 N/A N/A Support BGCA Programs THE EDUCATIONAL ALLIANCE B&GC 197 EAST BROADWAY NEW YORK NY 10002 135562210 501(c)3 136000 0 N/A N/A Support BGCA Programs THE SALVATION ARMY B&GC OF TEXAS P O BOX 2608 DALLAS TX 75235 580660607 501(c)3 62500 0 N/A N/A Support BGCA Programs THOMAS CHEW MEMORIAL BOYS CLUB 803 BEDFORD STREET FALL RIVER MA 02721 042103923 501(c)3 45000 0 N/A N/A Support BGCA Programs TIOGA COUNTY BOYS CLUB 201 ERIE STREET OWEGO NY 13827 150610883 501(c)3 9135 0 N/A N/A Support BGCA Programs TOWN OF WALLKILL B&GC PO BOX 14 60 CREAMERY CIRCLEVILLE NY 10919 133741014 501(c)3 71750 0 N/A N/A Support BGCA Programs TRAVIS YOUTH CENTER 510 AIRLIFT DR 3808 TRAVIS AFB CA 94535 000000000 govt 13116 0 N/A N/A Support BGCA Programs TROY B&GC 1700 7TH AVENUE TROY NY 12180 141338574 501(c)3 29845 0 N/A N/A Support BGCA Programs ULBRICH B&GC P O BOX 965 WALLINGFORD CT 06492 060801966 501(c)3 13000 0 N/A N/A Support BGCA Programs UNION LEAGUE B&GC 65 W JACKSON BLVD 2nd FL CHICAGO IL 60604 362167939 501(c)3 406267 0 N/A N/A Support BGCA Programs UNITED B&GC OF SANTA BARBARA COUNTY P O BOX 1485 SANTA BARBARA CA 93102 237087814 501(c)3 104319 0 N/A N/A Support BGCA Programs US COAST GUARD 510 INDEPENDENCE PKWY CHESAPEAKE VA 23320 000000000 govt 14000 0 N/A N/A Support BGCA Programs VACAVILLE NEIGHBORHOOD B&GC 1625 ALAMO DR VACAVILLE CA 95687 134223488 501(c)3 39224 0 N/A N/A Support BGCA Programs VARIETY B&GC 2530 CINCINNATI ST LOS ANGELES CA 90033 951919219 501(c)3 99187 0 N/A N/A Support BGCA Programs VARIETY B&GC OF QUEENS 21-12 30TH ROAD LONG ISLAND CITY NY 11102 116014770 501(c)3 36500 0 N/A N/A Support BGCA Programs WAKEMAN MEMORIAL ASSOCIATION P O BOX 118 SOUTHPORT CT 06890 060662198 501(c)3 51000 0 N/A N/A Support BGCA Programs WALTHAM B&GC INC 20 EXCHANGE ST WALTHAM MA 02451 042103927 501(c)3 23500 0 N/A N/A Support BGCA Programs WASHINGTON COUNTY YOUTH SERVICE BUREAU AND B&GC P O BOX 627 MONTPELIER VT 05601 030262162 501(c)3 103566 0 N/A N/A Support BGCA Programs WATERVILLE AREA B&GC 126 NORTH STREET WATERVILLE ME 04901 010344605 501(c)3 364508 0 N/A N/A Support BGCA Programs WATTS WILLOWBROOK B&GC 1339 E 120TH STREET LOS ANGELES CA 90059 951945829 501(c)3 135095 0 N/A N/A Support BGCA Programs WELLS COMMUNITY B&GC 1410 S WAYNE ST BLUFFTON IN 46714 311253620 501(c)3 8814 0 N/A N/A Support BGCA Programs WEST CONTRA COSTA SALESIAN B&GC P O BOX 6120 SAN PABLO CA 94806 941492635 501(c)3 26000 0 N/A N/A Support BGCA Programs WEST END HOUSE B&GC of ALLSTON-BRIGHTON 105 ALLSTON ST BOSTON MA 02134 042105825 501(c)3 52635 0 N/A N/A Support BGCA Programs WEST ORANGE COMMUNITY HOUSE 242 MAIN STREET WEST ORANGE NJ 07052 221487378 501(c)3 10000 0 N/A N/A Support BGCA Programs WEST SAN GABRIEL VALLEY B&GC 328 S RAMONA AVE MONTEREY PARK CA 91754 952782501 501(c)3 56949 0 N/A N/A Support BGCA Programs WEST VALLEY B&GC 7245 REMMET AVENUE CANOGA PARK CA 91303 954419365 501(c)3 155219 0 N/A N/A Support BGCA Programs WIESBADEN YOUTH SERVICES BOX 0051 APO AE 09096 000000000 govt 100500 0 N/A N/A Support BGCA Programs WINIFRED CRAWFORD DIBERT B&GC OF JAMESTOWN INC 62 ALLEN STREET JAMESTOWN NY 14701 160743055 501(c)3 16500 0 N/A N/A Support BGCA Programs WOODLAND B&GC P O BOX 261 NEOPIT WI 54150 391423945 501(c)3 45487 0 N/A N/A Support BGCA Programs YOKOTA YOUTH CENTER 374 MSG/SFS UNIT 5119 APO AP 96328 000000000 govt 9600 0 N/A N/A Support BGCA Programs 896 0 SCHOLARSHIPS 60 162971 0 FMV N/A ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE US SCHEDULE I, PART I, QUESTION 2 BOYS & GIRLS CLUBS OF AMERICA ("BGCA") STRIVES TO PROVIDE ONGOING AND EFFECTIVE TECHNICAL ASSISTANCE, INFORMATION, SYSTEMS AND MONITORING SO AS TO HELP ENSURE THAT BGCA AND LOCAL CLUBS RECEIVING PASS-THROUGH GRANTS FROM BGCA MAKE FULL AND COMPLIANT USE OF ALL FUNDS ENTRUSTED TO BGCA - FEDERAL AND NON-FEDERAL. FOR THE LIFE OF THE GRANT, CONTRACT, ETC., THE FINANCIAL/LEGAL SERVICES, SERVICES TO CLUBS AND FEDERAL GRANTS DEPARTMENTS PROVIDE COMPLIANCE AND FISCAL MANAGEMENT RELATED GUIDANCE AND OVERSIGHT. THE PROGRAM SPONSORING DEPARTMENT IS ALSO INVOLVED IN THESE AREAS, AND IS PRIMARILY RESPONSIBLE FOR THE PROGRAMMATIC ACTIVITIES AND OUTCOMES. THROUGHOUT THE PROCESS, INFORMATION AND EDUCATION IS PROVIDED TO CLUB REPRESENTATIVES THROUGH, FOR EXAMPLE, THE FUNDING ANNOUNCEMENT PACKET; GRANT ADMINISTRATION TRAININGS; ONLINE VIA WWW.BGCA.NET; LETTERS OF AGREEMENT; AND ESPECIALLY VIA BGCA STAFF IN FEDERAL GRANTS, FINANCIAL SERVICES, SERVICES TO CLUBS AND GOVERNMENT RELATIONS. BGCA STAFF CONTINUALLY MONITOR THE FINANCIAL AND PROGRAMMATIC PERFORMANCE OF SUB-RECIPIENTS THROUGH CLUB FINANCIAL REPORTS, CLUB PROGRAM REPORTS, DIRECT COMMUNICATIONS WITH CLUBS, SITE VISITS, ETC. WHEN GRANTS ARE AWARDED TO CLUBS ON A REIMBURSEMENT BASIS (I.E. FEDERAL GRANTS), REQUESTS FOR EXPENDITURES ARE THOROUGHLY REVIEWED FOR ACCURACY, ALLOWABILITY AND APPROPRIATENESS PER AGREED UPON BUDGETS AND PROGRAM DELIVERABLES THAT ARE IN ALIGNMENT WITH THE DONOR OR GRANTOR'S INTENT AND REQUIREMENTS. PERIODICALLY BGCA RECEIVES DETAILED FINANCIAL AND PROGRAMMATIC REPORTS FROM THE SUB-RECIPIENTS (I.E. CLUBS RECEIVING PASS-THROUGH FUNDS FROM BGCA, \TO DOCUMENT THEIR USE OF THE FUNDS FOR THE SPECIFIC PURPOSE FOR WHICH THEY ARE GRANTED). THESE REPORTS ALSO INCLUDE SUB-RECIPIENT CLUB FINANCIAL STATEMENT AUDIT REPORTS AND IF APPLICABLE, AUDIT REPORTS IN ACCORDANCE WITH OMB CIRCULAR A-133 FOR THE USE OF FEDERAL FUNDS. LIKEWISE, FINANCIAL AND PROGRAMMATIC REPORTS ARE ALSO ISSUED BY BGCA TO THE APPROPRIATE FUNDING SOURCES - FEDERAL AGENCIES OR PRIVATE SECTOR DONORS - DETAILING THE USE OF GRANT/DONATED FUNDS AND PROGRAMMATIC ACHIEVEMENTS/OUTCOMES. BGCA ALSO CONDUCTS NUMEROUS ONSITE VISITS OF LOCAL CLUB ORGANIZATIONS AND THEIR GRANT AND FISCAL MANAGEMENT PROCEDURES, AGAIN TO ENSURE THAT THE CLUBS ARE COMPLIANT WITH THE TERMS OF THE GRANTS AWARDED TO THEM BY BGCA AND ARE USING THE GRANT FUNDS APPROPRIATELY FOR THE DELIVERABLES OF THE GRANTS. MAJORITY OF THESE SITE VISITS ARE CONDUCTED BY INDEPENDENT CPA FIRMS ON BEHALF OF BGCA. BGCA HAS CONTRACTED WITH SCHOLARSHIP AMERICA, A SCHOLARSHIP MANAGEMENT SERVICE, TO ADMINISTER SCHOLARSHIPS TO ELIGIBLE CLUBS KIDS. X X X X X false true false true false false false false false SPILLETT ROXANNE 455829 0 116000 0 1242764 0 19600 0 11113 0 1845306 0 1184016 0 MEHTA ANAND 234433 0 336000 0 18372 0 19600 0 26524 0 634929 0 0 0 MORAIN KRISTINE 157143 0 7700 0 3108 0 13415 0 31223 0 212589 0 0 0 FIELDEN NELL 159549 0 13000 0 18048 0 14946 0 18994 0 224537 0 0 0 MCCARTNEY KEVIN R 191401 0 21000 0 922 0 16861 0 19053 0 249237 0 0 0 MCELROY EVAN 192383 0 13000 0 1672 0 16399 0 19026 0 242480 0 0 0 MISHRELL WILLIAM E 165077 0 12000 0 10040 0 13510 0 26258 0 226885 0 0 0 ORR LORRAINE E 166695 0 12000 0 5716 0 13255 0 7158 0 204824 0 0 0 PICKENS JUDITH J 172043 0 10000 0 19101 0 15912 0 19042 0 236098 0 0 0 COURT CYNTHIA 210613 0 38000 0 13201 0 19600 0 22215 0 303629 0 0 0 supplemental nonqualified retirement plan Schedule J, Part I, Question 4b Roxanne Spillett's 2011 Compensation and SERP Fund Roxanne Spillett's distinguished career at BGCA spanned 34 years. Under her extraordinary leadership as President/CEO for 16 years, the BGC Movement more than doubled in size and reach and tripled in financial scope. Ms. Spillett expanded the organization's services to all U.S. military installations worldwide, to some 1,300 public schools, some 200 locations on Native American lands, and to several hundred public housing sites. BGCA became a top-ranked non-profit organization and brand, and widely-recognized and supported leader in the youth development field by private and public sectors alike, under her vision and leadership. Ms. Spillett's compensation was reviewed by Price Waterhouse Coopers, leading compensation consultants, and was determined, in full accordance with IRS guidelines for nonprofit organizations, by the consultants and BGCA's Board of Governors, through the Human Resources & Compensation Committee (an independent body of the board), and approved by the full board. Ms. Spillett's compensation is in line with industry standards, and appropriate. The SERP Amount Represents Previously-Reported Funds Accrued from 2005-2008 Ms. Spillett participated in a board-approved Supplemental Executive Retirement Plan (SERP) for the years 2005-2008, the funds for which were accrued annually (deferred, not paid), with each annual amount reported on the 990 form for the year it was accrued. The SERP payment made during 2011, which accounts for more than two-thirds of her total 2011 income reported, represents the amounts accrued for SERP through 2008 and does not include any additional accrual since 2008. The entire SERP payment in 2011 has been previously reported on 990 forms 2005 - 2008. The SERP contributions were instituted by the Board of Governors late in Ms. Spillett's career (2005) and were accrued over 48 months, rather than over the full course of her 16 years as President/CEO. incentive compensation Schedule J, Part I, Question 5a FOR PERSONS LISTED IN SCHEDULE J, THE ORGANIZATION DID PAY INCENTIVE COMPENSATION CONTINGENT, IN PART, ON THE REVENUES OF THE ORGANIZATION. THE PERSONS LISTED IN SCHEDULE J ARE ELIGIBLE TO BE CONSIDERED FOR AN ANNUAL INCENTIVE AWARD IF THE YEAR-END REVENUES OF THE ORGANIZATION MEET OR EXCEED 95% OF THE BOARD-APPROVED BUDGET (INCLUDING THE PROJECTED COST OF THE INCENTIVE AWARDS). HOWEVER, ONCE IT IS DETERMINED THAT INCENTIVE AWARDS CAN BE PAID, THE ACTUAL AMOUNT, IF ANY, OF THE POTENTIAL INCENTIVE IS DETERMINED BY ANNUAL ORGANIZATIONAL GOAL ACHIEVEMENTS AND OVERALL INDIVIDUAL CONTRIBUTIONS AND ACCOMPLISHMENTS. IN 2010, THE YEAR-END REVENUES DID MEET OR EXCEED 95% OF THE BOARD-APPROVED BUDGET. BASED UPON THE INDIVIDUAL PERFORMANCE OF THESE EMPLOYEES, INCENTIVES WERE PAID IN 2011. THEREFORE, THE INCENTIVE COMPENSATION WAS NOT PAID CONTINGENT SOLELY ON REVENUES. THE INCENTIVE PLAN AND THE ANNUAL RECOMMENDED AMOUNTS FOR THE PRESIDENT AND CEO ARE APPROVED BY THE BOARD OF GOVERNORS. THE INCENTIVE PLAN AND THE ANNUAL RECOMMENDED AMOUNTS FOR THE OTHER MEMBERS OF THE SENIOR LEADERSHIP TEAM ARE APPROVED BY THE HUMAN RESOURCES & COMPENSATION COMMITTEE. DEVELOPMENT AUTHORITY OF FULTON COUNTY 581506878 359900RJ8 2005-09-27 15000000 ADDITION AND DEVELOPMENT false 0 0 15000000 0 0 0 182432 0 0 14817568 0 0 2005 false false true true false true false false 0.05000 0.00000 0.05000 true false true false 0 false false false 0 false false X 20 703950 FMV 0 false true true Use of Third parties Form 990, Schedule M, Part I, Line 32a Boys & Girls clubs of America uses the services of Auctioneers at fundraising events. PROGRAM SERVICES ACCOMPLISHMENTS FORM 990, PART III, LINE 4 LINE 4A THROUGH THE PROVISION OF $40 MILLION NATIONAL MENTORING PROGRAMS FUNDING OF WHICH $38,852,603 WAS RECEIVED IN 2011, GRANTOR PARTNERED WITH BGCA TO STRENGTHEN, EXPAND AND ENHANCE MENTORING PROGRAMS AND EXPERIENCES FOR MORE THAN 50,000 CLUB MEMBERS IN UNDERSERVED COMMUNITIES; IN PUBLIC HOUSING CLUBS; IN NATIVE AMERICAN CLUBS; TARGETED OUTREACH AND MINORITY MALE MENTOR RECRUITMENT. THROUGHOUT THE GRANT PERIOD EMPHASIS WAS GIVEN TO ADDRESSING THE EXISTING MENTOR SHORTAGE OF AFRICAN AMERICAN, LATINO AND NATIVE MAERICAN MALES THROUGH TARGETED MENTOR RECRUITMENT, TRAINING AND SUPPORT. CLUBS DELIVERED ENHANCED MENTORING EXPERIENCES TO UNDERSERVED, AT RISK YOUTH RESIDING IN DISTRESSED AREAS AS IDENTIFIED BY OJJDP'S SMART TOOL. COLLECTIVELY MENTORING PROGRAMS AT LOCAL CLUBS HAVE ACHIEVED AND IN MANY INSTANCES EXCEEDED SPECIFIC PERFORMANCE GOLAS AND OBJECTIVESM INCLUDING IMPROVED ACADEMIC, SOCIAL AND CAREER OUTCOMES, AS WELL AS BEHAVIOURAL AND PERSONAL DEVELOPMENT. MENTORING SERVICES HAVE BEEN INITIATED, EXPANDED, AND ENHANCED TO ADDRESS THE PATHWAYS OF DELINQUENCY. OBJECTIVE 1: POSITIVELY IMPACT THE LIVES OF CURRENT AND NEW CLUB MEMBERS THROUGH THE STRENGTHENING, ENHANCEMENT AND EXPANSION OF MENTORING PROGRAMS FOR AT-RISK YOUTH RESIDING IN DISTRESSED COMMUNITIES. BGCA HAS SUPPORTED THE ADMINISTRATION OF MENTORING PROGRAM IMPLEMENTATION IN UNDERSERVED COMMUNITY GRANTS. CLUB SITES ADMINISTERED THE PROGRAMS PROVIDING MENTORING TO AT-RISK YOUTH. OBJECTIVE 2: POSTIVELY IMPACT THE LIVES OF CURRENT AND NEW CLUB MEMBERS THROUGH THE STRENGTHENING, ENHANCEMENT AND EXPANSION OF MENTORING PROGRAMS FOR AT-RISK YOUTH RESIDING IN PUBLIC HOUSING COMMUNITIES. BGCA SUPPORTED THE ADMINISTRATION OF MENTORING PROGRAM IMPELEMENTATION IN PUBLIC HOUSING CLUBS GRANTS PROVIDING MENTORING EXPERIENCES TO AT-RISK YOUTH. OBJECTIVE 3: POSTIVELY IMPACT THE LIVES OF CURRENT AND NEW CLUB MEMBERS THROUGH THE STRENGTHENING, ENHANCEMENT AND EXPANSION OF MENTORING PROGRAMS FOR AT-RISK YOUTH RESIDING IN NATIVE AMERICAN COMMUNITIES BGCA HAS SUPPORTED THE ADMINISTRATION OF MENTORING PROGRAM IMPLEMENTATION IN NATIVE AMERICAN COMMUNITIES. CLUB SITES ADMINISTERED THE PROGRAMS PROVIDING MENTORING TO AT-RISK YOUTH. OBJECTIVE 4: ADDRESS THE SHORTAGE OF MINORITY MALE MENTORS THROUGH THE RECRUITMENT AND MOBILIZATION OF MINORUTY MALE MENTORS AND DEVELOPMENT OF BEST PRACTICES RESOURCES LOCAL CLUBS ADDRESSED THE GROWING NEED FOR MINORITY MALE MENTORS WITH INNOVATIVE STRATEGIES FOR RECRUITMENT AS WELL AS THE DEVELOPMENT OF STRATEGIC PARTNERSHIPS WITH COMMUNITY-BASED ORGANIZATIONS. THESE ORGANIZATIONS REPORTED HAVING RECRUITED MINORITY MALE MENTORS AND PROVIDED MENTORING PROGRAMS AND EXPERIENCES FOR AT-RISK YOUTH OBJECTIVE 5: PROVIDE SUPPORT , TRAINING AND TECHNICAL ASSISTANCE TO CLUBS IMPLEMENTING TARGETED OUTREACH MENTORING INITIATIVES SUCH AS GANG PREVENTION, GANG INTERVENTION, DELINQUENCY PREVENTION, AND DELINQUENCY INTERVENTION WITH AN EMPHASIS UPON STRENGTHENING, ENHANCING AND EXPANDING MENTORING PROGRAMS FOR HIGH RISK YOUTH. BGCA HAS SUPPORTED THE ADMINISTRATION OF MENTORING PROGRAM IMPLEMENTATION TARGETED OUTREACH GRANTS SERVING AT-RISK YOUTH. LINE 4B BGCA OFFERS GRANTS TO ORGANIZATIONS FOR OUTREACH TO YOUTH WHO OTHERWISE WOULD BE AT HOME ALONE OR AT RISK OF DELINQUENT BEHAVIOR. THESE GRANTS PROVIDED ACCESS TO AFTER-SCHOOL PROGRAMS BY PAYING FOR CLUB MEMBERSHIP FEES. CLUBS WERE SELECTED TO RECEIVE THESE GRANTS BASED ON THEIR APPLICATION AND AN ASSESSMENT. THE GRANTS PROVIDED SOME 5,000 KIDS WITH THE OPPORTUNITY TO JOIN THEIR LOCAL CLUB. LINE 4C THROUGH THE PROVISION OF $2,043,579 TRIBAL YOUTH NATIONAL MENTORING PROGRAM FUNDING,THE GRANTOR PARTNERED WITH BGCA TO ENSURE THAT SELECTED NATIVE AMERICAN CLUB SITES PROVIDE MENTORING PROGRAMS ANDOTHER ESSENTIAL SERVICES THAT ADDRESS THE RISK FACTORS FACED BY NATIVE AMERICAN YOUTH, INCLUDING POOR ACADEMIC PERFORMANCE AND SUBSTANCE ABUSE. PARTICIPATING NATIVE AMERICAN CLUBS WERE REQUESTED TO CONDUCT A MENOTRING NEEDS ASSESSMENT DESIGNED TO TARGET NATIVE AMERICAN YOUTH IN NEED OF MENTORING PROGRAMS AND SERVICES, TO RECRUIT AND TRAIN APPROPRIATE NUMBER OF MENTORS AND ADMINSITER EVIDENCE BASED PROGRAMS TO MEET THE MENTORING NEEDS OF IDENTIFIED YOUTH. LINE 4D- OTHER PROGRAM SERVICES BOYS & GIRLS CLUBS OF AMERICA HAS A LINE-UP OF TESTED AND PROVEN NATIONALLY RECOGNIZED PROGRAMS THAT ADDRESS TODAY'S MOST PRESSING YOUTH ISSUES, TEACHING YOUNG PEOPLE THE SKILLS THEY NEED TO SUCCEED IN LIFE. NATIONAL PROGRAMS ARE AVAILABLE IN THE AREAS OF EDUCATION, HEALTH, THE ARTS, CAREERS, ALCOHOL/DRUG AND PREGNANCY PREVENTION, GANG PREVENTION, LEADERSHIP DEVELOPMENT AND ATHLETICS. BOYS & GIRLS CLUBS OF AMERICA'S NATIONAL PROGRAMS HAVE TAKEN MEMBERS FROM THE CLUBHOUSE TO THE WHITE HOUSE; FROM THE GAMES ROOM TO THE CORPORATE BOARDROOM; FROM THE HIGH SCHOOL ORCHESTRA TO CARNEGIE HALL. THERE ARE SEVERAL OTHER PROGRAMS FUNDED BY VARIOUS DONORS AT DIFFERENT LEVELS. BUSINESS RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 IN 2011, THE FOLLOWING MEMBERS OF BOYS & GIRLS CLUBS OF AMERICA BOARD OF GOVERNORS HAD RELATIONSHIPS WITH ANOTHER MEMBER OF THE BOARD OF GOVERNORS: RELATED PARTIES RELATIONSHIP ANNE SZOSTAK, GOVERNOR BUSINESS RICK GOINGS, GOVERNOR ANNE SZOSTAK IS ON THE BOARD OF DIRECTORS OF THE FOR PROFIT COMPANY THAT EMPLOYS RICK GOINGS. WAYNE SANDERS, GOVERNOR, BUSINESS LIFE MEMBER THESE THREE GOVERNORS SERVE ANNE SZOSTAK, GOVERNOR ON THE BOARD OF DIRECTORS JACK STAHL, GOVERNOR FOR THE SAME FOR PROFIT COMPANY. NATIONAL COUNCIL FORM 990, PART VI, SECTION A, QUESTION 7A THE BOARD OF GOVERNORS IS ELECTED BY A PLURALITY VOTE AT THE ANNUAL MEETING OF THE NATIONAL COUNCIL FOR A THREE-YEAR TERM. VOTING RIGHTS: THE BOARD OF GOVERNORS CONSISTS OF THREE CATEGORIES OF BOARD MEMBERS: 1. GOVERNORS; 2. LIFE MEMBERS; AND 3. GOVERNORS EMERITUS, WITHOUT THE POWERS OF THE GOVERNORS, INCLUDING VOTING RIGHTS. ONLY THE GOVERNORS HAVE FULL VOTING RIGHTS AND PRIVILEGES. DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL: THE POLICIES OF BOYS & GIRLS CLUBS OF AMERICA ("BGCA") ARE DETERMINED BY A NATIONAL COUNCIL WHICH ESTABLISHES THE REQUIREMENTS FOR MEMBERSHIP IN THE CORPORATION; ESTABLISHES OPERATING STANDARDS; ELECTS MEMBERS OF THE BOARD OF GOVERNORS; AND DETERMINES ANNUAL MEMBERSHIP DUES TO BE PAID BY THE MEMBER ORGANIZATIONS. THE NATIONAL COUNCIL CONSISTS OF ONE DELEGATE FROM EACH MEMBER ORGANIZATION. GOVERNING BODY'S REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, QUESTION 11 A DRAFT OF THE FORM 990 IS CIRCULATED TO THE AUDIT COMMITTEE OF THE BOARD OF GOVERNORS FOR ITS REVIEW, RECOMMENDATIONS AND APPROVAL. CHANGES, IF ANY, RECOMMENDED BY THE COMMITTEE ARE INCORPORATED IN THE FORM 990 BEFORE ITS SUBMISSION. A DRAFT OF THE FORM 990 IS ALSO CIRCULATED TO ALL GOVERNORS FOR THEIR REVIEW AND RECOMMENDATIONS, WHICH ARE CONSIDERED BY THE AUDIT COMMITTEE IN ITS APPROVAL PROCESS. A FINALIZED VERSION OF THE FORM 990 IS PROVIDED TO THE COMPLETE BOARD. MONITORING CONFLICTS OF INTEREST FORM 990, PART VI, SECTION B, QUESTION 12C BOYS & GIRLS CLUBS OF AMERICA HAS DEVELOPED TWO SEPARATE CODES OF ETHICS POLICIES: ONE FOR THE EMPLOYEES; AND ONE FOR GOVERNORS AND TRUSTEES. BOTH POLICIES ADDRESS CONFLICTS OF INTERESTS AND WHISTLE BLOWING POLICIES WITHIN THEM. BGCA ALSO REQUIRES VENDORS OVER $15,000 TO EXECUTE VENDOR CODE. 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 THEREAFTER. 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. PROCESS OF DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, QUESTION 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 EVERY TWO TO THREE YEARS. 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. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIALS FORM 990, PART VI, SECTION C, QUESTION 19 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. COMPENSATION FORM 990, PART VII OFFICERS AND HIGHLY COMPENSATED EMPLOYEES ALL WORK AT LEAST 40 HOURS PER WEEK. FORMER EMPLOYEES FORM 990, PART VII THE LAST DATE OF EMPLOYMENT OF KEY EMPLOYEE, CYNTHIA COURT, WAS DURING OCTOBER 2011. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 5 UNREALIZED LOSSES: $29,813,823. FOREIGN INVESTMENTS FORM 990, SCHEDULE F IN 2012, BOYS & GIRLS CLUBS OF AMERICA ISSUED NOICES OF REDEMPTION FOR ALL OF ITS FOREIGN INVESTMENTS. ALABAMA ALLIANCE OF BGC INC PO BOX 1016 ALEXANDER CITY AL 35011 631232492 YOUTH DEVELOP AL 501(c)(4) BGCA true ARIZONA ALLIANCE OF BGC INC 10515 EAST LAKEVIEW DRIVE SCOTTSDALE AZ 85258 861039968 YOUTH DEVELOP AZ 501(c)(4) BGCA true ARKANSAS ALLIANCE OF BGC INC 611 MaIN STREET N LITTLE ROCK AR 72114 710822051 YOUTH DEVELOP AR 501(c)(4) BGCA true CALIFORNIA ALLIANCE OF BGC INC PO BOX 360 ROUGH READY CA 95975 912084469 YOUTH DEVELOP CA 501(c)(4) BGCA true COLORADO ALLIANCE OF BGC INC 103 SMOKEY STREET FORT COLLINS CO 80525 061653186 YOUTH DEVELOP CO 501(c)(4) BGCA true CONNECTICUT ALLIANCE OF BGC INC ONE POSITIVE PLACE PO BOX 209 SHELTON CT 06484 331064638 YOUTH DEVELOP CT 501(c)(4) BGCA true FLORIDA ALLIANCE OF BGC INC 4384 NICOKE CIRCLE TEQUESTA FL 33469 650839955 YOUTH DEVELOP FL 501(c)(4) BGCA true GEORGIA ALLIANCE OF BGC INC PO BOX 1130 ALBANY GA 31702 010557882 YOUTH DEVELOP GA 501(c)(4) BGCA true HAWAII ALLIANCE OF BGC INC PO BOX 427 KAHULUI HI 96733 300457526 YOUTH DEVELOP HI 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Unit L Bel Air MD 21014 522312888 YOUTH DEVELOP MD 501(c)(4) BGCA true Massachusetts Alliance of Bgc Inc Charles Gardner Lane Woburn MA 01801 061684675 YOUTH DEVELOP MA 501(c)(4) BGCA true Michigan Alliance of Bgc Inc 1545 East Lincoln Avenue Royal Oak MI 78067 383636955 YOUTH DEVELOP MI 501(c)(4) BGCA true Minnesota Alliance of Bgc Inc 6500 Nicollet Ave Suite 201 Minneapolis MN 55243 800037988 YOUTH DEVELOP MN 501(c)(4) BGCA true Mississippi Alliance of Bgc Inc PO Box 4202 Meridian MS 39305 640932322 YOUTH DEVELOP MS 501(c)(4) BGCA true Missouri Alliance of Bgc Inc 1460 Bee Creek Road Branson MO 65616 431870548 YOUTH DEVELOP MO 501(c)(4) BGCA true Montana Alliance of Bgc Inc 505 Orchard Lane Billings MT 59101 810536980 YOUTH DEVELOP MT 501(c)(4) BGCA true Nevada Alliance of Bgc Inc 2680 E 9th Street Reno NV 89512 743128043 YOUTH DEVELOP NV 501(c)(4) BGCA true New Hampshire Alliance of bgc Inc 47 Grand Avenue Nashua NH 03060 562425831 YOUTH DEVELOP NH 501(c)(4) BGCA true New Jersey 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GIRLS CLUBS INC B 15000 FMV IOWA ALLIANCE OF BOYS & GIRLS CLUBS INC B 15000 FMV KANSAS ALLIANCE OF BOYS & GIRLS CLUBS INC B 10000 FMV LOUISIANA ALLIANCE OF BOYS & GIRLS CLUBS INC B 12000 FMV MARYLAND ALLIANCE OF BOYS & GIRLS CLUBS INC B 15000 FMV MICHIGAN ALLIANCE OF BOYS & GIRLS CLUBS INC B 6000 FMV NEW MEXICO ALLIANCE OF BOYS & GIRLS CLUBS INC B 24000 FMV RHODE ISLAND ALLIANCE OF BOYS & GIRLS CLUBS B 13000 FMV SOUTH CAROLINA ALLIANCE OF BOYS & GIRLS CLUBS B 15000 FMV SOUTH DAKOTA ALLIANCE OF BOYS & GIRLS CLUBS B 10000 FMV UTAH ALLIANCE OF BOYS & GIRLS CLUBS INC B 8000 FMV VERMONT ALLIANCE OF BOYS & GIRLS CLUBS INC B 15000 FMV WASHINGTON ALLIANCE OF BOYS & GIRLS CLUBS B 5000 FMV WEST VIRGINIA ALLIANCE OF BOYS & GIRLS CLUBS B 15000 FMV ILLINOIS ALLIANCE OF BOYS & GIRLS CLUBS INC P 295273 FMV GEORGIA ALLIANCE OF BOYS & GIRLS CLUBS INC P 180971 FMV