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Top Rated

Boys & Girls Clubs of America (National Office)

CharityWatch report issued
May 2021

Top-Rated Charity
A-
CharityWatch Grade
Our independent grade based
on a number of factors.
 
82%
Program Percentage
Amount spent on programs
relative to overhead.
 
$19
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Boys & Girls Clubs of America (National Office)
1275 Peachtree St., NE
Atlanta, GA 30309-3506

Other Names

None

Tax Status

501(c)3

Website

www.bgca.org

Stated Mission

To enable all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens.

View similar charities
Data based on Fiscal Year Ended 12/31/2019

Program Percentage: 82%

The percentage of Boys & Girls Clubs of America (National Office)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$156,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $19

How many dollars Boys & Girls Clubs of America (National Office) spends on fundraising to raise each $100 of contributions.

$99,000,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Boys & Girls Clubs of America IRS Form 990 13-5562976
Boys & Girls Clubs of America & Subsidiaries Audited Consolidated Financial Statements Multiple
Entity: Boys & Girls Clubs of America
Document Type: IRS Form 990
Tax ID: 13-5562976
Entity: Boys & Girls Clubs of America & Subsidiaries
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
Boys & Girls Clubs of America (National Office)
meets governance benchmarks.
 
Boys & Girls Clubs of America (National Office)
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 James L. Clark President/CEO $872,838
2 Lorraine E. Orr COO $502,393
3 Julie Teer Chief Development & Public Affairs Officer $501,299
1
Name: James L. Clark
Title: President/CEO
Compensation: $872,838
2
Name: Lorraine E. Orr
Title: COO
Compensation: $502,393
3
Name: Julie Teer
Title: Chief Development & Public Affairs Officer
Compensation: $501,299

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch's rating of Boy & Girls Clubs of America (National Office) is for the 501(c)(3) national organization, tax ID #13-5562976.

Not included in the rating are the subsidiary alliance organizations of Boys & Girls Clubs of America (the vast majority of which are 501(c)(4) tax-exempt, social welfare organizations) or the autonomously operated, chartered local member Boys & Girls Clubs.


According to the Boys & Girls Clubs of America (BGCA) consolidated audit of December 31, 2019 (Note 1 re: Organization):

"The accompanying [audited] consolidated financial statements include the financial position and operating results of BGCA's subsidiary alliance organizations located throughout the U.S. These alliance organizations are organized under either Section 501(c)(4) or Section 501(c)(3) of the Internal Revenue Code and were formed primarily to meet certain state statutory reporting requirements. Certain members of BGCA's senior management serve as members of the governing boards for certain of these alliance organizations. Such subsidiary alliance organizations numbered 53 and 52 at December 31, 2019 and 2018, respectively.

"The accompanying [audited] consolidated financial statements do not include the financial position and operating results of local member clubs, each of which is an autonomous corporation organized under the laws of the jurisdiction in which it is located. Each local member club operates under a charter granted by BGCA and has its own independent board of directors, which controls the local Boys & Girls Club, its programs, and staff. BGCA, the national organization, does not exercise supervision, direction, or control of these chartered local member clubs."

According to the Boy & Girls Clubs of America (BGCA) consolidated audit of December 31, 2019 (Note 18, Subsequent Events):

"On January 30, 2020, the World Health Organization ('WHO') announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the 'COVID-19 outbreak') and the risks to the international community as the virus spreads globally... In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally.

"The full impact of the COVID-19 outbreak continues to evolve as of the date of this report [May 19, 2020]. As such, it is uncertain as to the full magnitude that the pandemic will have on BGCA's financial condition, liquidity, and future results of operations. Management is actively monitoring the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, BGCA is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2020.

"With the outbreak, the children and communities served by the non-profit industry have experienced an increased demand for assistance. BGCA, while complying with government mandates, is partnering with many state and local officials to continue to serve children and families during the crisis.

"Financially, the outbreak could have a continued material adverse impact on economic and market conditions and trigger a period of global economic slowdown, which has impacted BGCA's investment values. BGCA's financial statements do not include adjustments to fair market value that have resulted from these declines. Also, cash flows from contributions may slow and the BGCA's contributions receivable may be impacted as well, as donors also face financial uncertainty. To assist with the uncertainty, BGCA is pursuing a 364-day revolving line of credit for borrowings up to $30,000 in May 2020.

"Although the Company cannot estimate the length or gravity of the impact of the COVID-19 outbreak at this time, if the pandemic continues, it may have a material adverse effect on the Company's results of future operations, financial position, and liquidity in fiscal year 2020."

According to the Boy & Girls Clubs of America (BGCA) 2019 tax filing, BGCA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding the payment or accrual of any compensation to officers, directors, trustees, key employees and highest compensated employees contingent on the revenues of the organization (Schedule J, Part I, Line 5a):

"Incentive Compensation
BGCA has a pay at-risk program that holds back a portion of the person's pay opportunity until multiple, stretch performance criteria are met. None of the pay at risk will be earned by any one person until a pre-established level of financial performance is attained, ensuring that we have the financial resources to meet the objectives of our mission, first and foremost. BGCA met the financial performance criteria for the 2019 calendar year and persons listed in Section VII, Part A [Compensation of Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees], received a portion of this pay at risk in 2020. The payment was based on multiple factors in addition to revenue, including organizational and individual performance goals that were pre-established and board-approved at the beginning of the year."


BGCA reports "Bonus & incentive compensation" payments to 11 individuals in 2019, including $92,553 to James L. Clark, President & CEO, whose reported total compensation in 2019 is $872,838. The reported "Bonus & incentive compensation" payments to the remaining 10 individuals ranged from $62,021 to $12,384, with associated reported total compensation ranging from $502,393 to $303,274 (IRS Form 990, Schedule J, Part II).


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