2025-11-12T10:31:57-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 471955928 BOYS & GIRLS CLUBS IN COLORADO INC BOYS 9703693145 1410 GRANT ST B-304-3 DENVER CO 80203 JASON PENEGAR VICE PRESIDENT, CONTROLLER 9703693145 2025-11-11 1 1 KATHRINE A WARLICK P02065266 7049985200 2025-11-10 2024 2025-03-06 01:10:19Z JASON PENEGAR 1410 GRANT ST B-304-3 DENVER CO 80203 2783176 0 X WWW.COLORADOBOYSANDGIRLSCLUBS.ORG X 2014 CO TO PROMOTE EXCLUSIVELY, THE SOCIAL WELFARE OF BOYS AND GIRLS IN COLORADO 9 5 0 6 0 0 4123732 2663853 0 0 188 9 140086 119314 4264006 2783176 4205514 2630334 0 0 189443 180548 0 0 0 261048 66880 4656005 2877762 -391999 -94586 1136288 928522 562614 449434 573674 479088 X NONE 0 0 111475 2550 0 THE COLORADO HEALTH FOUNDATION PURPOSE - INCREASE HEALTHY BEHAVIORS AND POSITIVE DEVELOPMENTAL OUTCOMES FOR ALL CLUB YOUTH AGES 6 TO 18 BY LEVERAGING POSITIVE YOUTH DEVELOPMENT MODELS, DAILY PHYSICAL ACTIVITY PROGRAMMING, AND FACILITIES-BASED OUT-OF-SCHOOL TIME INCLUDING AFTER-SCHOOL, SCHOOL BREAKS AND SUMMER PROGRAMS WITH QUALIFIED YOUTH DEVELOPMENT PROFESSIONALS. 299736 259761 0 AG VAPING AND AG OPIOID - THE PURPOSE OF THIS AGREEMENT IS FOR THE DEPARTMENT OF LAW TO AWARD GRANT FUNDS TO BOYS & GIRLS CLUBS IN COLORADO, INC. TO ADDRESS YOUTH VAPING. BOYS AND GIRLS CLUBS IN COLORADO, INC (BGCC) WILL LEAD A COALITION OF TEN BOYS AND GIRLS CLUBS (BGC) ORGANIZATIONS IN INTEGRATING AN INNOVATIVE STRATEGY AIMED AT OPIOID PREVENTION ACROSS 34 CLUBHOUSES IN THE STATE, REACHING MORE THAN 1,900 YOUTH EACH YEAR. THIS PROJECT OFFERS A HOLISTIC APPROACH TO OPIOID PREVENTION. 706694 676164 0 TGYS - THE PURPOSE OF THIS CONTRACT IS TO PROVIDE GRANT FUNDING TO COMMUNITY-BASED ORGANIZATIONS THAT SERVE CHILDREN, YOUTH, AND THEIR FAMILIES WITH PROGRAMS DESIGNED TO PREVENT YOUTH CRIME AND VIOLENCE, CHILD ABUSE AND NEGLECT, YOUTH ALCOHOL, TOBACCO, MARIJUANA AND OTHER DRUG USE, AND HIGH SCHOOL DROPOUT AS AUTHORIZED BY C.R.S. 26-6.8-101 THROUGH 106. ELIGIBLE TGYS GRANTEES INCLUDE LOCAL GOVERNMENTS, SCHOOLS, NONPROFIT ORGANIZATIONS, STATE AGENCIES, AND INSTITUTIONS OF HIGHER EDUCATION. TGYS GRANTEES SERVE CHILDREN AND YOUTH AGES 0-25, AS WELL AS PARENTS, CAREGIVERS, MENTORS, AND COMMUNITY MEMBERS. 255607 246965 0 SAMSHA: THE SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION (SAMHSA) IS THE AGENCY WITHIN THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) THAT LEADS PUBLIC HEALTH EFFORTS TO ADVANCE THE BEHAVIORAL HEALTH OF THE NATION AND TO IMPROVE THE LIVES OF INDIVIDUALS LIVING WITH MENTAL AND SUBSTANCE USE DISORDERS, AND THEIR FAMILIES. SAMHSA'S MISSION IS TO LEAD PUBLIC HEALTH AND SERVICE DELIVERY EFFORTS THAT PROMOTE MENTAL HEALTH, PREVENT SUBSTANCE MISUSE, AND PROVIDE TREATMENTS AND SUPPORTS TO FOSTER RECOVERY WHILE ENSURING EQUITABLE ACCESS AND BETTER OUTCOMES. SAMHSA ENVISIONS THAT PEOPLE WITH, AFFECTED BY, OR AT RISK FOR MENTAL HEALTH AND SUBSTANCE USE CONDITIONS RECEIVE CARE, ACHIEVE WELL-BEING, AND THRIVE.COLORADO DEPARTMENT OF HUMAN SERVICES OFFICE OF BEHAVIORAL HEALTH - THE PURPOSE OF THIS PROGRAM IS TO PROVIDE PRIMARY PREVENTION PROGRAMS OR POLICIES THAT ADDRESS RISK AND PROTECTIVE FACTORS THAT WILL HAVE AN IMPACT ON THE SUBSTANCE MISUSE/ABUSE IN THE CHOSEN PRIORITY POPULATION. BOYS & GIRLS CLUBS IN COLORADO SHALL PROVIDE PRIMARY PREVENTION SERVICES TO SOCIOECONOMICALLY DISADVANTAGED YOUTH AND THEIR FAMILIES AT MULTIPLE SERVICE DELIVERY SITES THROUGHOUT COLORADO. 1477984 1444894 0 ALL OTHER PROGRAM SERVICES. 1733591 1691859 0 2851496 1 0 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CO X JASON PENEGAR 4044875403 1275 PEACHTREE STREET NE ATLANTA GA 303093506 X MISSY DUGAN DIRECTOR 1.00 40.00 X 0 430033 43423 ANDRE ARRINGTON DIRECTOR 1.00 40.00 X 0 174054 23924 ADAM ROTHBERG DIRECTOR 1.00 40.00 X 0 134838 28922 KAREN SANTONI DIRECTOR 1.00 40.00 X 0 130801 28409 BRIAN BEAULIEU PRESIDENT 2.00 0.00 X X 0 0 0 ERIN PORTEOUS VICE PRESIDENT 2.00 0.00 X X 0 0 0 VAUGHN MORRIS SECRETARY 2.00 0.00 X X 0 0 0 ANGELA GIRON TREASURER 2.00 0.00 X X 0 0 0 KRISTEN ALLEN DIRECTOR 1.00 0.00 X 0 0 0 0 869726 124678 0 0 1 0 0 2599455 64398 2663853 9 9 OTHER INCOME 900099 82844 82844 SPECIAL EVENTS REVENUE 900099 36470 36470 119314 2783176 0 0 119323 2622234 2622234 8100 8100 180548 180548 8167 8167 21700 21700 5961 5961 3900 3900 3765 3765 21771 21771 MISCELLANEOUS 1616 950 666 2877762 2851496 26266 0 716314 711984 125312 417123 87287 2851 3939 1136288 928522 26280 34221 313334 154474 257000 223000 3739 562614 449434 X 573674 479088 573674 479088 1136288 928522 -94586 0 X 0 1 X 1 1 1 X 818190 2150475 1373823 4123732 2663853 11130073 818190 2150475 1373823 4123732 2663853 11130073 2114104 9015969 238 33 188 9 468 1000 140086 119314 260400 11390941 0.79150 0.73170 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 1,000. 2023 AMOUNT: $ 140,086. 2024 AMOUNT: $ 82,844. SPECIAL EVENTS REVENUE - 2024 AMOUNT: $ 36,470. 0 LEASE LIABILITY 3739 3739 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 BOYS & GIRLS CLUBS OF PUEBLO COUNTY 2601 SPRAGUE AVE PUEBLO CO 81004 237307508 501(C)(3) 544716 0 N/A SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF METRO DENVER 2017 W 9TH AVE DENVER CO 80204 840510404 501(C)(3) 285995 0 N/A SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF CHAFFEE COUNTY PO BOX 1430 SALIDA CO 81201 550907901 501(C)(3) 258042 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF NORTHWEST COLORADO PO BOX 1251 CRAIG CO 81626 753124416 501(C)(3) 243423 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF HIGH ROCKIES PO BOX 2167 FAIRPLAY CO 80440 680538363 501(C)(3) 219893 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF LA PLATA COUNTY 2750 MAIN AVE DURANGO CO 81301 205112759 501(C)(3) 182077 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF BLACK CANYON 2900 SUNNYSIDE ROAD MONTROSE CO 81401 841508048 501(C)(3) 160621 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF LARIMER COUNTY 103 SMOKEY ST FORT COLLINS CO 80525 742425914 501(C)(3) 144370 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF SAN LUIS VALLEY PO BOX 1032 ALAMOSA CO 81101 841215393 501(C)(3) 131080 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF WELD COUNTY PO BOX 812 GREELEY CO 80632 840529902 501(C)(3) 109926 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF THE PIKES PEAK REGION PO BOX 2078 COLORADO SPRINGS CO 80901 840416503 501(C)(3) 104147 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS OF FREMONT COUNTY 129 N 4TH STREET CANON CITY CO 81212 271610981 501(C)(3) 74981 0 SUPPORT BCGA PROGRAMS PETERSON AFB YOUTH PROGRAM 125 STEWART AVE BLDG 1042 PETERSON AFB CO 80914 840617273 US GOVERNMENT 45951 0 SUPPORT BCGA PROGRAMS BUCKLEY AIR FORCE YOUTH CENTER 18175 E BASIN AVE BUCKLEY AFB CO 800119424 US GOVERNMENT 40024 0 SUPPORT BCGA PROGRAMS BOYS & GIRLS CLUBS SOUTHERN UTE PO BOX 737 INGNACIO CO 81137 840404384 35961 0 SUPPORT BCGA PROGRAMS US AIR FORCE ACADEMY YOUTH PROGRAM 5132 CATHEDRAL DR 10 FSS/FSFY USAF ACADEMY CO 808402899 840616189 US GOVERNMENT 25246 0 SUPPORT BCGA PROGRAMS FORT CARSON CHILD & YOUTH SERVICES CENTER YOUTH SERVICES BLDG 5950 ATTN AFZC-PA-CY-Y FORT CARSON CO 80913 US GOVERNMENT 15431 0 SUPPORT BCGA PROGRAMS 16 1 SCHOLARSHIPS 2 8100 N/A N/A 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. 0 0 0 0 1 0 0 0 0 MISSY DUGAN DIRECTOR 0 301607 0 76571 0 51855 0 24150 0 19273 0 473456 0 0 ANDRE ARRINGTON DIRECTOR 0 147530 0 5804 0 20720 0 12503 0 11421 0 197978 0 0 ADAM ROTHBERG DIRECTOR 0 122356 0 5784 0 6698 0 9760 0 19162 0 163760 0 0 KAREN SANTONI DIRECTOR 0 115557 0 911 0 14333 0 9253 0 19156 0 159210 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 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 WITH THE INTERNAL REVENUE SERVICE. 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 COLORADO, INC. MAKES ITS FORM 990 AVAILABLE FOR INSPECTION UPON REQUEST. BOYS & GIRLS CLUBS IN COLORADO, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTERESTS POLICY, OR FINANCIAL STATEMENT 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 COLORAD (BGCCO). THEY ARE COMPENSATED FOR THEIR SERVICES TO BGCA FOR 40 HOURS PER WEEK. AS VOLUNTEERS AND MEMBERS OF THE BOARD OF DIRECTORS OF BGCCO THEY ARE ENGAGED IN THE OVERSIGHT OF THE BUSINESS, STRATEGY, DISTRIBUTION AND OTHER MATTERS RELATING TO THE GOVERNANCE OF BGCCO AND THEIR HOURS RANGE FROM 1 TO 40 PER WEEK. BOYS & GIRLS CLUBS OF AMERICA INC 1275 PEACHTREE STREET NE ATLANTA GA 303093506 135562976 YOUTH DEVELOPMENT DC 501(C)(3) LINE 10 N/A 0 COLORADO ALLIANCE OF BOYS & GIRLS CLUB 2017 WEST 9TH AVENUE DENVER CO 80204 061653186 YOUTH DEVELOPMENT CO 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1