2025-11-12T10:10:38-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 814118364 BOYS & GIRLS CLUBS IN INDIANA INC BOYS 3174082133 973 NORTH SHADELAND AVENUE BOX 296 INDIANAPOLIS IN 46219 JASON PENEGAR VICE PRESIDENT, CONTROLLER 3174082133 2025-11-11 1 1 KATHRINE A WARLICK P02065266 7049985200 2025-11-11 2024 2025-03-06 01:10:19Z X JASON PENEGAR 1275 PEACHTREE STREET NE ATLANTA GA 303093506 3006936 0 X INDIANABGC.ORG X 2016 IN TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN INDIANA. 8 5 205 5 0 0 3927105 3006936 0 0 0 0 0 0 3927105 3006936 949482 525986 0 0 2074330 2082069 0 0 0 885967 265517 3909779 2873572 17326 133364 530226 852342 53732 242484 476494 609858 X MISSION AND SIGNIFICANT ACTIVITIES TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN INDIANA; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS AND GIRLS IN INDIANA 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 2012904 1900 AMERICORPS: AMERICORPS WORKS WITH BOYS AND GIRLS CLUBS IN INDIANA TO PROVIDE SERVICES AND PROGRAMS TO YOUTH THROUGHOUT THE STATE. THE AMERICORPS PROGRAM PROVIDES AT-RISK YOUTH WITH RESOURCES ON EDUCATION AND HEALTHY LIFESTYLES. THIS PROGRAM HAS SERVED OVER 2,663 AMERICORPS MEMBERS SINCE 2008 IN INDIANA. THESE CORPS MEMBERS HAVE SERVED WITH 20,913 VOLUNTEERS WHO HAVE PROVIDED OVER 142,957 HOURS OF VOLUNTEER SERVICE BACK TO THE LOCAL CLUB AND COMMUNITY WITH AMERICORPS MEMBER SUPPORT. 371557 277043 THE EXPLORE, ENGAGE, AND EXPERIENCE (3E) GRANT IS AIMED AT HELPING SCHOOLS AND COMMUNITIES STRENGTHEN, EXPAND, AND CREATE EFFECTIVE PRE-K TO CAREER PATHWAYS AND LINKAGES. AN INCREASING NUMBER OF STATE, REGIONAL, AND LOCAL PARTNERSHIPS ARE BEING DEVELOPED TO BLUR THE LINES BETWEEN PK-12, HIGHER EDUCATION, AND THE WORKFORCE. OUR EDUCATION SYSTEM PLAYS AN ESSENTIAL ROLE IN ENSURING ALL STUDENTS DEVELOP FOUNDATIONAL KNOWLEDGE AND SKILLS, AS WELL AS ACCESS TO EXPLORATION, ENGAGEMENT, AND EXPERIENCES THAT ILLUMINATE THE RANGE OF OPPORTUNITIES AVAILABLE TO THEM AFTER HIGH SCHOOL. THIS INCLUDES CAREER EXPLORATION AND ENGAGEMENT IN ELEMENTARY AND MIDDLE SCHOOL AND HANDS-ON EXPERIENCES IN HIGH SCHOOL THAT SUPPORT STUDENTS AS THEY CHOOSE A PATH OF EMPLOYMENT, ENROLLMENT, AND ENLISTMENT LEADING TO SERVICE. EXAMPLES OF HIGH-QUALITY WORK-BASED LEARNING OPPORTUNITIES THAT HAVE BEEN IMPLEMENTED IN INDIANA SCHOOLS CAN BE VIEWED HERE. 156260 128035 DEPARTMENT OF EDUCATION: REACH GRANT REIMAGINING ENRICHMENT, ACADEMICS, AND COMMUNITY HEALTH GRANT (REACH) THROUGH THE USE OF ESSER III FUNDING, THE R.E.A.C.H GRANT PROGRAM AIMS TO INCREASE ACCESS TO HIGH-QUALITY OUT-OF-SCHOOL TIME PROGRAMMING FOR ECONOMICALLY DISADVANTAGED YOUTH WITH OPPORTUNITIES FOR ACADEMIC ACHIEVEMENT, CHARACTER ENRICHMENT, AND OTHER ACTIVITIES DESIGNED TO COMPLEMENT THE YOUTH'S REGULAR ACADEMIC PROGRAM AND SOCIAL-EMOTIONAL DEVELOPMENT. THIS GRANT OPPORTUNITY IS DESIGNED TO PROVIDE FUNDING FOR A YEAR-ROUND, HIGH-QUALITY OUT-OF-SCHOOL TIME PROGRAM. 118999 111292 THIS PROJECT WILL BE PROVIDED TO AN ESTIMATED 5,000 YOUTH AGES 6-18 THAT ATTEND A BOYS & GIRLS CLUB IN INDIANA. THEY WILL UTILIZE A PRE- AND POST-EVALUATION SURVEY TO EVALUATE THE PROJECT. THESE TOOLS ASSESS KNOWLEDGE, ATTITUDES, AND SKILLS BEFORE AND AFTER THE PROGRAM. THESE SURVEY TOOLS MEASURE ATTITUDES AND SKILLS THAT CAN LEAD TO THE INTENDED OUTCOMES OF THE PROGRAM. USING THESE EVALUATION TOOLS WILL ENABLE US TO TRACK THE PROGRESS OF YOUTH TOWARD BUILDING SELF-REGULATION SKILLS THAT SUPPORT HEALTHY DECISION MAKING. 7716 7716 ALL OTHER PROGRAMS 126715 119008 2667436 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 205 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X JASON PENEGAR 4044875403 1275 PEACHTREE STREET NE ATLANTA GA 303093506 JOSH WESTFALL DIRECTOR 1.00 40.00 X 0 162840 23448 JEN GOINS DIRECTOR 1.00 40.00 X 0 93177 7180 CODY WATERS DIRECTOR 1.00 40.00 X 0 34825 2358 RICHARD PETERSON PRESIDENT 2.00 0.00 X X 0 0 0 GARY GREEN BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL SIMPSON BOARD MEMBER 1.00 0.00 X 0 0 0 JON YORK BOARD MEMBER 1.00 0.00 X 0 0 0 FRANK JOHNSON BOARD MEMBER 1.00 0.00 X 0 0 0 LANA M TAYLOR EXECUTIVE DIRECTOR 40.00 0.00 X 114478 0 0 114478 290842 32986 1 0 1 0 0 2888997 117939 3006936 3006936 0 0 0 525986 525986 114478 114478 1967591 1967591 50000 50000 3707 3707 8231 8231 143349 143349 SUPPLIES 59381 59381 MISCELLANEOUS AND BANK 849 849 2873572 2667436 206136 0 395301 715301 96966 49542 37959 0 87499 530226 852342 35858 27399 17874 99085 116000 53732 242484 X 476494 609858 0 0 476494 609858 530226 852342 133364 0 X 0 1 X 1 1 1 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 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 OTHER ASSETS 87499 87499 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 BOYS AND GIRLS CLUBS OF EVANSVILLE 700 BELLEMEADE AVENUE EVANSVILLE IN 47713 351007558 501(C)(3) 133371 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF MICHIGAN CITYLAPORTE COUNTY 321 DETROIT ST MICHIGAN CITY IN 46360 351992851 501(C)(3) 49991 0 PROGRAM SUPPORT WELLS COMMUNITY BOYS AND GIRLS CLUBS 1410 S WAYNE ST BLUFFTON IN 46714 311253620 501(C)(3) 51371 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF MORGAN COUNTY P O BOX 778 MOORESVILLE IN 461580778 364541410 501(C)(3) 41716 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF LYN TREECE 1529 N 10TH ST LAFAYETTE IN 47904 351262269 501(C)(3) 17699 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF MARSHALL COUNTY 314 E JEFFERSON STREET PLYMOUTH IN 46563 351955489 501(C)(3) 47925 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF SEYMOUR 950 N OBRIEN SEYMOUR IN 47274 350909245 501(C)(3) 8749 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF ST JOSEPHS 502 E SAMPLE STREET SOUTH BEND IN 46601 351329625 501(C)(3) 23769 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS HUNTINGTON 608 E STATE STREET P O BOX 673 HUNTINGTON IN 46750 352094506 501(C)(3) 30457 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF WAYNE CO 1717 S L STREET RICHMOND IN 47374 351065715 501(C)(3) 21246 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF RUSH CO 1590 N SEXTON STREET RUSHVILLE IN 46173 237170004 501(C)(3) 24245 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF GREATER NORTHWEST INDIANA 3691 WILLOWCREEK RD SUITE 200 PORTAGE IN 463685076 321262439 501(C)(3) 45581 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF NOBLESVILLE 1700 CONNER ST NOBLESVILLE IN 460603011 351054426 501(C)(3) 23116 0 PROGRAM SUPPORT BOYS AND GIRLS CLUBS OF TIPTON CO 341 W JEFFERSON ST SUITE B TIPTON IN 46072 351871264 501(C)(3) 5638 0 PROGRAM SUPPORT 14 0 PART I, LINE 2: THE BGCA MONITORS THE USE OF GRANT FUNDS THROUGH OUR ACCOUNTING SYSTEM. ALL RECORDS ARE MAINTAINED BASED IN ACCORDANCE TO OUR RECORD-KEEPING POLICY AND ALL THE INFORMATION CAN BE PROVIDED UPON REQUEST. X X X X X 0 0 0 0 1 0 0 0 0 JOSH WESTFALL DIRECTOR 0 139994 0 15287 0 7559 0 11417 0 12031 0 186288 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. 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 INDIANA INC MAKES ITS FORM 990 AVAILABLE FOR INSPECTION UPON REQUEST. BOYS & GIRLS CLUBS IN INDIANA INC DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. 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 INDIANA ALLIANCE OF BOYS & GIRLS CLUBS 6929 E 10TH STREET 296 INDIANAPOLIS IN 46219 352129067 YOUTH DEVELOPMENT IN 501(C)(4) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0