2025-11-12T10:28:38-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 882909822 BOYS & GIRLS CLUBS OF OHIO INC BOYS 3802233247 266 S THIRD STREET COLUMBUS OH 43215 JASON PENEGAR VICE PRESIDENT, CONTROLLER 3802233247 2025-11-11 1 0 KATHRINE A WARLICK P02065266 7049985200 2025-11-11 2024 2025-03-06 01:10:19Z JASON PENEGAR 1275 PEACHTREE STREET NE ATLANTA GA 303093506 771935 0 X WWW.BGCOHIO.ORG X 2022 OH TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN OHIO; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS AND GIRLS IN OHIO WITHOUT REGARD TO RACE, COLOR, CREED, OR NATIONAL ORIGIN; AND TO RECEIVE, INVEST, AND DISBURSE FUNDS, AND TO HOLD PROPERTY FOR THE PURPOSE OF THE CORPORATION. 9 6 0 6 0 0 719133 771935 0 0 0 0 0 0 719133 771935 17500 23000 0 0 710679 620888 0 0 0 111316 91890 839495 735778 -120362 36157 210946 208341 167524 128762 43422 79579 X TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN OHIO; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS AND GIRLS IN OHIO WITHOUT REGARD TO RACE, COLOR, CREED, OR NATIONAL ORIGIN; AND TO RECEIVE, INVEST, AND DISBURSE FUNDS, AND TO HOLD PROPERTY FOR THE PURPOSE OF THE CORPORATION. 0 0 679313 23000 0 TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN OHIO; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS AND GIRLS IN OHIO WITHOUT REGARD TO RACE, COLOR, CREED, OR NATIONAL ORIGIN; AND TO RECEIVE, INVEST, AND DISBURSE FUNDS, AND TO HOLD PROPERTY FOR THE PURPOSE OF THE CORPORATION. 679313 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X JASON PENEGAR 4044875403 1275 PEACHTREE STREET NE ATLANTA GA 303093506 X NISHA EBERHART DIRECTOR 1.00 40.00 X 0 120179 21086 IRMA VELASCO-NUNEZ DIRECTOR 1.00 40.00 X 0 106163 18614 LAFONDA WILLIAMS DIRECTOR 1.00 40.00 X 0 88146 26390 MICHAEL FARLEY PRESIDENT 2.00 0.00 X X 0 0 0 JOSH NOLAN TREASURER 2.00 0.00 X X 0 0 0 BILL BRESSER SECRETARY 2.00 0.00 X X 0 0 0 MEL HERNCANE DIRECTOR 1.00 0.00 X 0 0 0 LESLIE MURRAY DIRECTOR 1.00 0.00 X 0 0 0 RICK SABIN DIRECTOR 1.00 0.00 X 0 0 0 0 314488 66090 0 0 0 0 0 760035 11900 771935 771935 0 0 0 23000 23000 620888 620888 29511 25425 4086 12315 12315 33579 33579 MISCELLANEOUS AND BANK 16485 10000 6485 735778 679313 56465 0 42791 80431 168155 127910 210946 208341 199 0 167325 128762 167524 128762 X 43422 79579 43422 79579 210946 208341 36157 0 X 0 1 X 1 0 X 166420 719133 771935 1657488 166420 719133 771935 1657488 1591518 65970 1657488 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LEASE - RIGHT OF USE ASSETS 127910 127910 LEASE LIABILITY 128762 128762 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 AND $168, 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. 1 SCHOLARSHIPS 10 23000 N/A N/A PART I, LINE 2: SCHOLARSHIP AWARDS ARE DIRECTLY DEPOSTED WITH LOCAL CLUBS IN CONJUNCTION WITH THE YOUTH OF THE YEAR PROGRAM, AND THE CLUBS MAKE PAYMENTS DIRECTLY TO THE INSTITUTION. ALL RECORDS ARE KEPT. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS CIRCULATED TO THE AUDIT COMMITTEE OF THE BOARD OF GOVERNORS OF THE FILING ORGANIZATION FOR REVIEW, RECOMMENDATIONS, AND APPROVAL. CHANGE, IF ANY, RECOMMENDED BY THE COMMITTEE ARE INCORPORATED IN THE FORM 990 BEFORE ITS SUBMISSION, A FINALIZED COPY OF FORM 990 IS PROVIDED TO THE COMPLETE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EVERY BOARD MEMBER IS REQUIRED TO SIGN AND AFFIRM THE BOYS AND GIRLS CLUBS ALLIANCE'S CODE OF ETHICS FOR DIRECTORS/GOVERNORS WHICH INCLUDES A SECTION ON CONFLICTS OF INTEREST. MONITORING CONFLICTS OF INTEREST 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 C, LINE 19 BOYS & GIRLS CLUBS IN OHIO INC. MAKES ITS FORM 990 AVAILABLE FOR INSPECTION UPON REQUEST. BOYS & GIRLS CLUBS IN OHIO, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTERESTS POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART VII: ADDITIONAL INFORMATION AVERAGE HOURS WORKED BY BOARD MEMBERS FOR RELATED ORGANIZATIONS; SOME EMPLOYEES OF BOYS & GIRLS CLUBS OF AMERICA (BGCA) ARE NOMINATED TO THE BOARD OF BOYS & GIRLS CLUBS OF OHIO (BGCOH). THEY ARE COMPENSATED FOR THEIR SERVICES TO BGCA FOR 40 HOURS PER WEEK. AS VOLUNTEERS AND MEMBERS OF THE BOARD OF DIRECTORS OF BGCOH THEY ARE ENGAGED IN THE OVERSIGHT OF THE BUSINESS, STRATEGY, DISTRIBUTION AND OTHER MATTERS RELATING TO THE GOVERNANCE OF BGCOH AND THEIR HOURS RANGE FROM 1 TO 40 PER WEEK. BOYS & GIRLS CLUBS OF AMERICA INC 1275 PEACHTREE STREET NE ATLANTA GA 30309 135562976 YOUTH DEVELOPMENT DC 501(C)(3) LINE 10 N/A 0 OHIO ALLIANCE OF BOYS & GIRLS CLUBS 266 S 3RD STREET COLUMBUS OH 43215 311704802 YOUTH DEVELOPMENT OH 501(C)(4) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0