2025-11-12T10:18:53-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 W TRADE ST 8TH FLOOR SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 831259454 BOYS & GIRLS CLUBS OF GEORGIA INC BOYS 4043743130 1275 PEACHTREE STREET NE ATLANTA GA 30309 JASON PENEGAR VICE PRESIDENT, CONTROLLER 4043743130 2025-11-11 1 0 KATHERINE A WARLICK P02065266 7049985200 2025-11-11 2024 2025-03-06 01:10:19Z JASON PENEGAR 1275 PEACHTREE STREET NE ATLANTA GA 30309 229269 0 X WWW.BGCGA.NET X 2018 GA TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN GEORGIA; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS AND GIRLS IN GEORGIA 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. 14 8 0 8 0 0 588227 215685 0 0 2516 13584 0 0 590743 229269 171672 100736 0 0 0 13171 0 0 0 32262 71746 203934 185653 386809 43616 561227 566458 49661 11276 511566 555182 X TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN GEORGIA; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS(CONTINUED ON SCHEDULE O) AND GIRLS IN GEORGIA 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 72907 59736 0 HEALTHMPOWERS AND BOYS AND GIRLS CLUBS OF GEORGIA WORKED TOGETHER WITH DIFFERENT ORGANIZATIONS ACROSS THE STATE TO IMPLEMENT THE GIRLS EMPOWERING MOVEMENT PROGRAM (GEM). THE MAIN OBJECTIVE OF THIS PROGRAM IS TO IMPROVE MIDDLE SCHOOL GIRLS' PHYSICAL ACTIVITY AND FITNESS LEVELS. THE PROGRAM DIRECTLY ADDRESSES THE CHALLENGE OF PROVIDING GIRLS WITH ACCESS AND OPPORTUNITIES FOR REGULAR PHYSICAL ACTIVITY WHILE EMPOWERING THEM TO BECOME CHANGE-AGENTS IN THEIR SCHOOLS AND COMMUNITIES.(CONTINUED ON SCHEDULE O)GEM PROVIDES LEADERSHIP TRAINING TO APPROXIMATELY 7,000 GIRLS AT 120 SELECTED SITES, SPANNING XX GEORGIA COUNTIES. GIRLS WILL GAIN SKILLS IN LEADERSHIP, FITNESS, ADVOCACY, AND SOCIAL-EMOTIONAL LEARNING - AND LEAD THE CREATION OF PHYSICAL ACTIVITY PROGRAMMING SPECIFIC TO EACH SITE BASED ON THEIR OWN PREFERENCES, MOTIVATORS, AND GOALS. AS GEM AMBASSADORS, GIRLS WILL DEVELOP NEW PHYSICAL ACTIVITY PROGRAMS AND LEADERSHIP OPPORTUNITIES FOR THEIR PEERS - REACHING A TOTAL OF APPROXIMATELY 18,000 GIRLS ACROSS THE STATE. 112746 41000 0 ALL OTHER PROGRAM SERVICES 185653 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 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 14 8 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 30309 X MAT MATHEWS DIRECTOR 1.00 40.00 X 0 329374 49142 PERRY COOPER DIRECTOR 1.00 40.00 X 0 261000 33474 OMAR GUESSOUS DIRECTOR 1.00 40.00 X 0 167947 23437 JEANINE BADE DIRECTOR 1.00 40.00 X 0 140831 17022 ERIC JACKSON DIRECTOR 1.00 40.00 X 0 109408 17554 RANDY WILKENS DIRECTOR 1.00 40.00 X 0 91960 22567 MIKE CONRADS PRESIDENT 2.00 0.00 X X 0 0 0 KIM EVANS SECRETARY 2.00 0.00 X X 0 0 0 STEVE MICKENS TREASURER 2.00 0.00 X X 0 0 0 RODNEY CLOSE BOARD MEMBER 1.00 0.00 X 0 0 0 DAN HANNON BOARD MEMBER 1.00 0.00 X 0 0 0 BROOKS ROBINSON BOARD MEMBER 1.00 0.00 X 0 0 0 ROBBIE SLOCUMB BOARD MEMBER 1.00 0.00 X 0 0 0 MARSHALL THOMAS BOARD MEMBER 1.00 0.00 X 0 0 0 0 1100520 163196 0 0 1 0 0 93391 122294 215685 13584 13584 229269 0 0 13584 95236 95236 5500 5500 13171 13171 7695 7695 64051 64051 185653 185653 0 0 552585 148804 0 400000 8642 0 0 17654 561227 566458 12857 5776 36804 5500 49661 11276 X 511566 555182 511566 555182 561227 566458 43616 0 X 0 1 X 1 0 X 341925 407642 187875 588227 215685 1741354 341925 407642 187875 588227 215685 1741354 0 0 0 1741354 864 2516 13584 16964 864 2516 13584 16964 2660 2660 344585 407642 188739 590743 229269 1760978 0.98890 0.99630 0.00960 0.00200 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 2,660. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 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 BGC OF CENTRAL GA 227 MARTIN LUTHER KING JR BLVD STE 202 MACON GA 312013470 580621444 501(C)(3) 23426 0 SUPPORT BCGA PROGRAMS BGC OF VALDOSTA 215 W NORTH ST VALDOSTA GA 316014522 237067775 501(C)(3) 22007 0 SUPPORT BCGA PROGRAMS BGC OF METRO ATLANTA 2880 DRESDEN DR CHAMBLEE GA 303413920 580566123 501(C)(3) 15818 0 SUPPORT BCGA PROGRAMS BGC OF GREATER AUGUSTA 624 CHAFEE AVE AUGUSTA GA 30904 580610382 501(C)(3) 7604 0 SUPPORT BCGA PROGRAMS BGC OF LANIER PO BOX 691 GAINESVILLE GA 305030691 580656890 501(C)(3) 6961 0 SUPPORT BCGA PROGRAMS BGC OF ALBANY PO BOX 1130 ALBANY GA 31702 586046393 501(C)(3) 6435 0 SUPPORT BCGA PROGRAMS BGC OF SOUTHEAST GEORGIA 95 FAITH AVE BRUNSWICK GA 31520 580973039 501(C)(3) 6000 0 SUPPORT BCGA PROGRAMS 7 0 SCHOLARSHIPS 2 5500 PART I, LINE 2: BOYS & GIRLS CLUBS OF GEORGIA, INC. (BGCGA) STRIVES TO PROVIDE ON-GOING AND EFFECTIVE TECHNICAL ASSISTANCE, INFORMATION, SYSTEMS AND MONITORING TO HELP ENSURE THAT LOCAL CLUBS RECEIVING PASS-THROUGH GRANTS FROM BGCGA MAKE FULL AND COMPLIANT USE OF ALL FUNDS AWARDED TO EACH BGCGA SUBSIDIARY. FOR THE LIFE OF THE GRANT, CONTRACT, ETC., THE FINANCIAL/LEGAL SERVICES, SERVICES TO CLUBS, AND FEDERAL GRANTS DEPARTMENTS BOYS & GIRLS CLUBS OF AMERICA PROVIDE COMPLIANCE AND FISCAL MANAGEMENT RELATED GUIDANCE AND OVERSIGHT. THROUGHOUT THE PROCESS, INFORMATION AND EDUCATION IS PROVIDED TO CLUB REPRESENTATIVES THROUGH GRANT ADMINISTRATION TRAININGS AND LETTERS OF AGREEMENT. FURTHER, IN EVERY STATE WHERE GRANTS ARE RECEIVED, A PROGRAM COORDINATOR IS IDENTIFIED TO MONITOR THE GRANT COMPLIANCE AND PROGRAM DELIVERABLES. THE PROGRAM COORDINATORS REVIEW REIMBURSEMENT REQUESTS RECEIVED FROM LOCAL CLUBS FOR ACCURACY, ALLOWABILITY, AND APPROPRIATENESS. 0 0 0 0 1 0 0 0 0 MAT MATHEWS DIRECTOR 0 245149 0 36665 0 47560 0 20356 0 28786 0 378516 0 0 PERRY COOPER DIRECTOR 0 202844 0 21692 0 36464 0 12775 0 20699 0 294474 0 0 OMAR GUESSOUS DIRECTOR 0 156521 0 3283 0 8143 0 11847 0 11590 0 191384 0 0 JEANINE BADE DIRECTOR 0 138018 0 0 0 2813 0 5633 0 11389 0 157853 0 0 PART I, LINE 5 FOR STAFF LISTED IN SCHEDULE J, A RELATED 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 PAID BY THE RELATED ORGANIZATION IF THE YEAR-END REVENUES OF THE RELATED 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 2024, 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 2024. 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. 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. CHANGES, 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 OF GEORGIA, INC. MAKES ITS FORM 990 AVAILABLE FOR INSPECTION UPON REQUEST. BOYS & GIRLS CLUBS OF GEORGIA, 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 IN COLORAD (BGCCO). THEY ARE COMPENSATED FOR THEIR SERVICES TO BGCA FOR 40 HOURS PER WEEK. AS VOLUNTEERS AND MEMBERS OF THE BOARD OF DIRECTORS OF BGCCO THEY ARE ENGAGED IN THE OVERSIGHT OF THE BUSINESS, STRATEGY, DISTRIBUTION AND OTHER MATTERS RELATING TO THE GOVERNANCE OF BGCCO 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 GEORGIA ALLIANCE OF BOYS & GIRLS 1275 PEACHTREE STREET NE ATLANTA GA 30309 010557882 YOUTH DEVELOPMENT GA 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0