|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) 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, 2017 (Note 1(a), 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 51 at both December 31, 2017 and 2016.
"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) 2017 tax filing, BGCA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):
Regarding the question: For officers, directors, trustees, key employees and highest compensated employees, did the organization pay or accrue any compensation contingent on the revenues of the organization? (Schedule J, Part I, Line 5a):
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 2016 calendar year and persons listed in Section VII, Part A [Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors], received a portion of this pay at risk in 2017. 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 2017 (IRS Form 990, Schedule J, Part II). The top five reported "Bonus & incentive compensation" payments are:
(1) Ronnie E. Jenkins, National Director Board Transform: $100,000, with reported total compensation of $277,164;
(2) James L. Clark, President & CEO: $81,464, with reported total compensation of $847,189;
(3) Julie Teer, Chief Development & PA Officer: $51,858, with reported total compensation of $513,652;
(4) William E. Mishrell, Chief Strategy Officer: $51,474, with reported total compensation of $311,245; and
(5) Lorraine E. Orr, Chief Operations Officer: $45,795, with reported total compensation of $440,062.
The BGCA reported "Bonus & incentive compensation" payments to the remaining six individuals in 2017 ranged from $32,278 to $12,932, with associated reported total compensation ranging from $325,430 to $111,354.