2025-11-12T10:15:54-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 201493423 BOYS & GIRLS CLUBS IN TEXAS BOYS 5123017771 166 HARGRAVES DR SUITE C-400-248 AUSTIN TX 79737 JASON PENEGAR VICE PRESIDENT AND CONTROLLER 5123017771 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 303093506 1612629 0 X WWW.TXBGC.ORG X 2002 TX TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN TEXAS; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS AND GIRLS IN TEXAS 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. 7 5 0 5 0 0 1245801 1612629 0 0 0 0 0 0 1245801 1612629 83728 78167 0 0 0 81900 0 0 0 968702 1180683 1052430 1340750 193371 271879 398256 674403 110484 114752 287772 559651 X TO PROMOTE EXCLUSIVELY THE SOCIAL WELFARE OF BOYS AND GIRLS IN TEXAS; TO PROVIDE GUIDANCE AND TO PROMOTE THE HEALTH, SOCIAL, EDUCATIONAL, VOCATIONAL, CHARACTER, AND CULTURAL DEVELOPMENT OF BOYS AND GIRLS IN TEXAS 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 722407 0 0 THE CHILD AND ADULT CARE FOOD PROGRAM (CACFP) REIMBURSES CHILD CARE CENTERS, DAY CARE HOME PROVIDERS, ADULT DAY CARE CENTERS, AND AFTERSCHOOL AT-RISK PROGRAMS FOR PART OF THE COST ASSOCIATED WITH SERVING MORE THAN 400,000 APPROVED MEALS AND SNACKS TO CHILDREN AND ADULTS IN TEXAS EVERY DAY. THE GOAL OF THE CACFP IS TO IMPROVE AND MAINTAIN THE HEALTH AND NUTRITIONAL STATUS OF CHILDREN AND ADULTS, PROMOTE DEVELOPMENT OF GOOD EATING HABITS, AND INTEGRATE NUTRITIOUS FOOD SERVICE WITH ORGANIZED CHILD AND ADULT DAY CARE SERVICES. 426331 0 0 THE SUMMER FOOD SERVICE PROGRAM (SFSP) WAS CREATED TO ENSURE THAT CHILDREN IN LOW-INCOME AREAS COULD CONTINUE TO RECEIVE NUTRITIOUS MEALS DURING LONG SCHOOL VACATIONS, WHEN THEY DO NOT HAVE ACCESS TO SCHOOL LUNCH OR BREAKFAST. THE PROGRAM REIMBURSES ORGANIZATIONS WHO SERVE APPROVED MEALS TO QUALIFYING CHILDREN. ALL MEALS ARE SERVED FREE TO ELIGIBLE CHILDREN. 66502 64667 0 THE AMERICAN ELECTRIC POWER FOUNDATION IS FUNDED BY AMERICAN ELECTRIC POWER AND ITS OPERATING SUBSIDIARIES. THE FOUNDATION PROVIDES A PERMANENT, ONGOING RESOURCE FOR CHARITABLE INITIATIVES IN THE COMMUNITIES SERVED BY AEP AND INITIATIVES OUTSIDE OF AEP'S 11-STATE SERVICE AREA. THE FOUNDATION FOCUSES ON IMPROVING LIVES THROUGH EDUCATION FROM EARLY CHILDHOOD THROUGH HIGHER EDUCATION IN THE AREAS OF SCIENCE, TECHNOLOGY, ENGINEERING AND MATH AND BY MEETING BASIC NEEDS FOR EMERGENCY SHELTER, AFFORDABLE HOUSING AND THE ELIMINATION OF HUNGER. 117624 13500 0 ALL OTHER PROGRAM SERVICES - BGCTX 117624 13500 0 1332864 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 TX X JASON PENEGAR 4044875403 1275 PEACHTREE STREET NE ATLANTA GA 303093506 MISTY MILLER DIRECTOR 1.00 40.00 X 0 421262 33798 FAY BEARD DIRECTOR 1.00 40.00 X 0 136025 29661 DRU LAMANTIA PRESIDENT 2.00 0.00 X X 0 0 0 MARK MAGNON VICE PRESIDENT 2.00 0.00 X X 0 0 0 CHRIS REINA SECRETARY 2.00 0.00 X X 0 0 0 ROXIE ATKINS DIRECTOR 1.00 0.00 X 0 0 0 JAY ARNOLD DIRECTOR 1.00 0.00 X 0 0 0 0 557287 63459 2 0 1 0 0 1220157 392472 1612629 1612629 0 0 0 77167 77167 1000 1000 81900 81900 5000 5000 1613 1613 2186 2186 102743 102743 SUPPLIES 1066255 1066255 MISCELLANEOUS AND BANK 2886 2886 1340750 1332864 7886 0 156145 597343 242111 77060 398256 674403 108174 478 2310 0 0 108500 0 5774 110484 114752 X 287772 559651 287772 559651 398256 674403 271879 0 X 0 1 X 1 1 1 X 901885 927363 1332309 1245801 1612629 6019987 901885 927363 1332309 1245801 1612629 6019987 5000 200000 100000 305000 233874 233874 5000 200000 100000 233874 538874 5481113 901885 927363 1332309 1245801 1612629 6019987 0.91050 0.93150 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO CLUBS 5774 5774 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 MCALLEN PO BOX 577 MCALLEN TX 785050577 741553646 501(C)(3) 5464 0 SUPPORT OF BGCTX PROGRAMS 1 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 0 0 0 0 1 0 0 0 0 MISTY MILLER DIRECTOR 0 303245 0 70457 0 47560 0 22005 0 11793 0 455060 0 0 FAY BEARD DIRECTOR 0 122277 0 5000 0 8748 0 9632 0 20029 0 165686 0 0 PART I, LINE 3 PROCESS OF DETERMINING COMPENSATION 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 ON A REGULAR BASIS. 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. BOYS & GIRLS CLUBS OF AMERICA USES THE FOLLOWING METHODS TO DETERMINE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT: COMPENSATION COMMITTEE INDEPENDENT COMPENSATION CONSULTANT FORM 990 OF OTHER ORGANIZATIONS WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE 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 A, LINE 1A THE ORGANIZATION MAINTAINS AN EXECUTIVE COMMITTEE THAT IS CHAIRED BY THE BOARD PRESIDENT. MEMBERS INCLUDE THE OFFICERS OF THE BOARD AND OTHER SUCH MEMBERS AS DEEMED ADVISABLE. THE EXECUTIVE COMMITTEE HAS ALL THE POWERS OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD. 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 TEXAS MAKES ITS FORM 990 AVAILABLE FOR INSPECTION UPON REQUEST. BOYS & GIRLS CLUBS IN TEXAS 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 TEXAS (BGCTX). THEY ARE COMPENSATED FOR THEIR SERVICES TO BGCA FOR 40 HOURS PER WEEK. AS VOLUNTEERS AND MEMBERS OF THE BOARD OF DIRECTORS OF BGCTX THEY ARE ENGAGED IN THE OVERSIGHT OF THE BUSINESS, STRATEGY, DISTRIBUTION AND OTHER MATTERS RELATING TO THE GOVERNANCE OF BGCTX AND THEIR HOURS RANGE FROM 1 TO 40 PER WEEK. TEXAS ALLIANCE OF BOYS & GIRLS CLUBS INC 166 HARGRAVES DR STE C-400-248 AUSTIN TX 78737 752939705 YOUTH DEVELOPMENT TX 501(C)(4) N/A 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0