CharityWatch's rating of Boy & Girls Clubs of America (National Office) is for the 501(c)(3) national organization, tax ID #13-5562976, along with three 501(c)(3) supporting organizations created in 2020 for the "specific management of investment, real estate, and intellectual property activities" according to Note 1 of consolidated audited financial statements for the fiscal year ended December 31, 2024. The three supporting organizations are: - BGCA Funds HoldCo (EIN #85-2422429)
- BGCA IP Support Co (EIN #85-2471762)
- BGCA Real Estate Support Co (EIN #85-2446390)
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, 2024 (Note 1 re: Organization): "...The accompanying consolidated financial statements include the financial position and operating
results of BGCA’s subsidiary alliance organizations located throughout the U.S., as well as three
subsidiary entities that were organized in fiscal year 2020 for the specific management of
investment, real estate, and intellectual property activities. The 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 organizations numbered 61 and 60 at December 31, 2024
and 2023, respectively. The three subsidiary entities formed in fiscal year 2020 are organized
under Section 501(c)(3) of the Internal Revenue Code.
The accompanying 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) 2024 tax filing, BGCA reports re: Compensation, Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (IRS Form 990, Schedule J, Part II): BGCA reports providing "bonus & incentive compensation" to eleven individuals during 2024. James L. Clark, President & CEO, received $295,000 of bonus and incentive compensation, with total reported compensation of $2,298,670. The remaining individuals received between $60,824 and $110,962, with total reported compensation ranging from $417,503 to $748,364. |