2026-03-10T09:40:33-05:00 2025-05-31 410746749 CLIFTONLARSONALLEN LLP 4501 TAMIAMI TRAIL NORTH SUITE 200 NAPLES FL 341033548 990 2024-06-01 650279110 BOYS & GIRLS CLUB OF COLLIER COUNTY FLOR BOYS 2393251700 7500 DAVIS BOULEVARD NAPLES FL 34104 PAUL DONAHUE PRESIDENT & CEO 2393251700 2026-03-04 1 1 AMELIA COOPER P00437898 2392628686 2026-03-04 2024 2025-03-06 01:10:19Z PAUL DONAHUE 7500 DAVIS BOULEVARD NAPLES FL 34104 12498164 0 X WWW.BGCCC.COM X 1997 FL TO EMPOWER ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL. 17 15 211 193 0 0 14329759 5958517 324277 311850 637707 1487930 19882 -9202 15311625 7749095 26086 31673 0 0 5028123 5159587 0 0 535691 2699643 3059124 7753852 8250384 7557773 -501289 49542821 49468364 192450 368202 49350371 49100162 TO EMPOWER ALL YOUNG PEOPLE, ESPECIALLY THOSE WHO NEED US MOST, TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, CARING CITIZENS. 0 0 6816508 31673 424390 BOYS & GIRLS CLUB OF COLLIER COUNTY SERVES OVER 3,500 CHILDREN AND TEENS, AGES 6 TO 18, IN OUR CLUBS IN NAPLES AND IMMOKALEE. WE PROVIDE A SAFE, POSITIVE, ENRICHING ENVIRONMENT DURING THE MOST CRITICAL TIME IN THE DAY FOR YOUTH OUT-OF-SCHOOL TIME. 98% OF MEMBERS RECEIVE FREE OR REDUCED LUNCH, 60% OF MEMBERS COME FROM HOMES WHERE ENGLISH IS NOT THE MAIN SPOKEN LANGUAGE, AND 100% OF MEMBERS RECEIVE PARTIAL OR FULL SCHOLARSHIPS TO ATTEND OUR CLUBS. WE OFFER A SAFE PLACE FOR YOUNG PEOPLE TO LEARN, GROW AND DEVELOP ONGOING RELATIONSHIPS WITH CARING, ADULT PROFESSIONALS WHO SUPPORT THE EDUCATIONAL, EMOTIONAL, PHYSICAL AND SOCIAL DEVELOPMENT OF OUR YOUTH AND PROVIDE THEM WITH THE RESOURCES NEEDED TO BECOME SUCCESSFUL ADULTS. 6816508 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 37 0 1 211 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X JOE PIGNATANO 2393251700 7500 DAVIS BLVD NAPLES FL 34119 ALISE BARTLEY PHD THROUGH 1024 BOARD MEMBER 1.00 X 0 0 0 SUSAN BASS BOLCH BOARD MEMBER 1.00 X 0 0 0 ASHLEY DEWJI BOARD MEMBER 1.00 X 0 0 0 SHEREE DRUSKIN BOARD MEMBER 1.00 X 0 0 0 GREG FAULKNER BOARD MEMBER 1.00 X 0 0 0 DOMENIC FERRANTE TRUSTEE MEMBER 1.00 X 0 0 0 FLINT LANE BOARD MEMBER 1.00 X 0 0 0 JOEL LIPMAN MD BOARD MEMBER 1.00 X 0 0 0 MARY PAT HUSSEY BOARD SECRETARY 1.00 X X 0 0 0 MARY OSBORN BOARD MEMBER 1.00 X 0 0 0 EMMA OSBORNE THROUGH 1224 BOARD MEMBER 1.00 X 0 0 0 MANUEL PENA MD BOARD MEMBER 1.00 X 0 0 0 AUDREY PENGELLY BOARD MEMBER 1.00 X 0 0 0 JOE PIGNATANO BOARD TREASURER 1.00 X X 0 0 0 GEORGE PHILLIPS BOARD MEMBER 1.00 X 0 0 0 MAX PRESS BOARD MEMBER 1.00 X 0 0 0 CHARLES WEINRICH BOARD CHAIR 1.00 X X 0 0 0 JAIME BUITRAGO ACTING CEO AS OF 4/1/25 40.00 X 83058 0 14130 MEGAN MCCARTHY BEAUVAIS CEO THRU 4/1/25 40.00 X 188777 0 18318 JENNIFER NELSON CHIEF DEVELOPMENT OFFICER 40.00 X 118230 0 15466 390065 0 47914 4 0 1 0 0 831611 1570974 3555932 188225 5958517 ENROLLMENT FEES 624110 311850 311850 311850 1085454 1085454 4911682 4509206 402476 402476 402476 115147 831611 236889 -121742 -121742 115514 2974 112540 112540 7749095 424390 0 1366188 31673 31673 296988 239904 33426 23658 4111725 3371614 411173 328938 96079 56687 32667 6725 396914 301655 63506 31753 257881 234672 23209 123005 123005 25377 25377 49624 17865 31759 98560 6899 91661 226507 186057 33083 7367 141822 138072 3750 326425 326425 344762 268914 75848 570588 553470 11412 5706 158102 142292 7905 7905 PROGRAM SUPPLIES 440748 430411 8874 1463 REPAIRS AND MAINTENANCE 436050 436050 0 0 TELEPHONE 50806 49790 508 508 BANK FEES 47086 21037 25440 609 19662 3021 10452 6189 8250384 6816508 898185 535691 296934 285248 385051 636818 2108878 455512 24849 0 9803 10662 78597 97701 24066673 10191218 14185573 13875455 32450536 34104368 2600 2600 49542821 49468364 192450 368202 192450 368202 X 43951276 45360741 5399095 3739421 49350371 49100162 49542821 49468364 X -501289 1751080 -1500000 X 0 1 X 1 1 1 X 4532767 9551566 5128443 14329759 5958517 39501052 4532767 9551566 5128443 14329759 5958517 39501052 7917537 31583515 412581 691104 698988 871383 1085454 3759510 686888 62192 80352 128771 115147 1073350 44333912 1934350 0.71240 0.70260 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 653,911. FUNDRAISING REVENUE - 2020 AMOUNT: $ 32,977. 2021 AMOUNT: $ 62,192. 2022 AMOUNT: $ 80,352. 2023 AMOUNT: $ 128,771. 2024 AMOUNT: $ 115,147. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000000 10000000 10000000 10000000 10000000 10000000 10000000 10000000 10000000 10000000 1.00000 0 0 1792060 1792060 19705443 9015756 10689687 1203753 550748 653005 1365417 624714 740703 13875455 X 9503149 1751080 2974 1754054 7749095 0 7749095 9753358 1502974 1502974 8250384 0 8250384 PART V, LINE 4: AS OF MAY 31, 2025 AND 2024, THE CLUB HAD BOARD-DESIGNATED NET ASSETS RESERVED FOR ENDOWMENT OF $10,000,000. THE BOARD HAS THE OPTION TO RE-DIRECT THE USE OF THESE NET ASSETS, IF NECESSARY. PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THE CLUB IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE CLUB HAS BEEN DETERMINED BY THE IRS NOT TO BE PRIVATE FOUNDATIONS WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. THE CLUB FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A CLUB'S FINANCIAL STATEMENTS. THE CLUB EVALUATED THEIR TAX POSITIONS AND DETERMINED THEY HAVE NO UNCERTAIN TAX POSITIONS. THE CLUB'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE CLUB IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE CLUB IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF FOOD SALES 2,974. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FOOD SALES 2,974. BAD DEBT EXPENSES 1,500,000. FORE THE KIDS 377497 340811 36686 700 15919 23250 71964 YOUTH OF THE YEAR 516353 456077 60276 6628 35179 44225 2 52908 34723 18185 3000 12641 26002 946758 831611 115147 700 25547 71070 142191 239508 -124361 1 SCHOLARSHIPS 8 13556 GIFT CARDS 389 18117 COST GIFT CARDS TO FAMILIES AT THANKSGIVING & CHRISTMAS PART I, LINE 2: STUDENTS WHO HAVE RECEIVED BGCCC SCHOLARSHIPS ARE REQUIRED TO SUBMIT PROOF OF COSTS AND FUNDS MUST BE PAID TO TUITION PRIOR TO ANY OTHER TYPE OF FUNDING, I.E. BOOKS, HOUSING OR TECHNOLOGY. THE REQUESTS REQUIRE APPROVAL FROM THE TEEN COORDINATOR, OR APPLICABLE STAFF MEMBER, THE CHIEF OPERATIONS OFFICER AND THE PRESIDENT/CEO. MOST PAYMENTS ARE MADE DIRECTLY TO THE LEARNING FACILITY. PART III, COLUMN (B): ACTUAL COUNT. X X 0 0 0 0 0 0 0 1 0 MEGAN MCCARTHY BEAUVAIS CEO THRU 4/1/25 187277 0 1500 0 0 0 7625 0 10693 0 207095 0 0 0 PART I, LINE 7 THE BONUS IS DETERMINED BASED ON A PERFORMANCE REVIEW AND A PERCENTAGE OF THE INDIVIDUAL'S SALARY. X AUCTION ITEMS 76 95751 FMV X BOOKS & PUBLICATIONS 14764 52626 FMV X PROGRAM SUPPLIES 35 39848 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE CORPORATE BOARD OF DIRECTORS, BY RESOLUTION ADOPTED BY A MAJORITY OF THE FULL CORPORATE BOARD OF DIRECTORS, MAY DESIGNATE FROM AMONG ITS DIRECTORS AN EXECUTIVE COMMITTEE AND MAY APPOINT OR PROVIDE FOR THE APPOINTMENT OF ONE OR MORE DIRECTORS AS ALTERNATE MEMBERS OF ANY SUCH COMMITTEE, WHO MAY REPLACE ANY ABSENT OR DISQUALIFIED MEMBER AT ANY MEETING OF THE COMMITTEE. THE EXECUTIVE COMMITTEE MUST HAVE TWO (2) OR MORE MEMBERS WHO SERVE AT THE PLEASURE OF THE CORPORATE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE THE POWERS OF THE CORPORATE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS, PROPERTY AND AFFAIRS OF THE CORPORATION, AS SHALL BE PROVIDED IN THESE BY-LAWS OR IN THE RESOLUTION OF THE CORPORATE BOARD OF DIRECTORS CONSTITUTING THE EXECUTIVE COMMITTEE, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY TO: (A) DESIGNATE CANDIDATES FOR THE OFFICE OR DIRECTOR OR OFFICER, FOR PURPOSES OF PROXY SOLICITATION OR OTHERWISE, (B) FILL VACANCIES ON THE CORPORATE BOARD OF DIRECTORS, (C) REMOVE A DIRECTOR, OFFICER OR COMMITTEE MEMBER WITHOUT NOTIFICATION OF ACTION TO THE BOARD OF DIRECTORS OR (D) AMEND THESE BY-LAWS. THE EXECUTIVE COMMITTEE SHALL KEEP RECORDS OF ITS ACTS AND PROCEEDINGS AND REPORT THE SAME TO THE CORPORATE BOARD OF DIRECTORS AS AND WHEN REQUIRED. ANY DIRECTOR MAY BE REMOVED FROM THE EXECUTIVE COMMITTEE WITH OR WITHOUT CAUSE BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE CORPORATE BOARD OF DIRECTORS. THE OFFICERS AND ANY OTHER MEMBERS OF THE CORPORATE BOARD OF DIRECTORS APPOINTED TO THE EXECUTIVE COMMITTEE BY THE CORPORATE BOARD OF DIRECTORS SHALL COMPRISE THE EXECUTIVE COMMITTEE. IT SHALL HAVE AND MAY EXERCISE ALL POWERS OF THE CORPORATE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE CORPORATE BOARD OF DIRECTORS, SUBJECT TO THE LIMITATIONS SET FORTH IN THIS ARTICLE PROVIDED, HOWEVER, THAT THE EXECUTIVE COMMITTEE SHALL NOT MODIFY ANY ACTION PREVIOUSLY TAKEN BY THE CORPORATE BOARD OF DIRECTORS. ALL ACTS OF THE EXECUTIVE COMMITTEE MUST BE REPORTED AT THE MEETING OF THE CORPORATE BOARD OF DIRECTORS FOLLOWING THE MEETING OF THE EXECUTIVE COMMITTEE. THE PRESIDENT/CEO SHALL SERVE IN AN EX-OFFICIO CAPACITY WITH NO VOTE. A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. FORM 990, PART VI, SECTION B, LINE 11B THE FULL BOARD REVIEWS THE TAX RETURN FOR ACCURACY AND COMPLETENESS PRIOR TO SIGNING AND FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C OUR PROCESS INCLUDES: 1. POLICY COMMUNICATION 2. ANNUAL DISCLOSURE 3. DOCUMENTATION AND REVIEW 4. EVALUATION AND DETERMINATION 5. RECUSAL OR MITIGATION 6. DOCUMENTATION OF ACTIONS TAKEN 7. BOARD APPROVAL 8. TRAINING 9. PERIODIC POLICY REVIEW BY EXECUTIVE COMMITTEE AND FULL BOARD 10. ENFORCEMENT MEASURES EVERY MEMBER, DIRECTOR, OFFICER, EMPLOYEE, AND ANY OTHER INTERESTED PERSON MUST SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT UPON SAID INDIVIDUAL'S TERM OF OFFICE, EMPLOYMENT, OR OTHER RELATIONSHIP WITH BOYS & GIRLS CLUB OF COLLIER COUNTY AND MUST DO SO ANNUALLY. FAILURE TO SIGN DOES NOT NULLIFY THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 A VERY COMPREHENSIVE EVALUATION IS COMPLETED YEARLY BY THE BOARD CHAIR AND MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD. INFORMATION IS PROVIDED TO SUBSTANTIATE ACCOMPLISHMENTS. COMPARISONS FOR COMPENSATION ARE BASED ON UPDATED INFORMATION AND DATA LOCALLY, AS WELL AS COMPARED STATEWIDE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL FINANCIAL STATEMENT IS AVAILABLE ON THE ANNUAL REPORT AND ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -1,500,000.