Better Business Bureau

Charity Contact Information BBB Wise Giving Alliance Comments Programs

Tax Status Governance Fund Raising Financial

Name:	Father Flanagan's Boys' Home
Address:	14100 Crawford Street
	Boys Town, NE 68010
Phone:	402-498-1000 402-498-1001
Web Address:	www.boystown.org
Also known as: Boys Town

Father Flanagan's Boys' Home (Boys Town) meets the 20 Standards for Charity Accountability. In reaching the conclusion that Boys Town meets Standard 10 which addresses the amount of unrestricted net assets, the Alliance considered the following. Standard 10 calls for assets available for use (unrestricted net assets) to be no more than three times an organization’s past year’s expenses or next year’s budget, whichever is greater. The Implementation Guide to the standards (available at bbb.org/charity) states that if an organization’s unrestricted net assets exceeds this amount, an organization can still meet this standard if it includes certain specified disclosures in its direct mail appeals and on its website. For the fiscal year ended December 31, 2007, Boys Town's unrestricted net assets ($1,019,026,000) were 4 times its budgeted expenses for 2008 ($243,213,000). However, Boys Town meets Standard 10 since it is now informing donors and potential donors about this financial position by including the recommended disclosures in its appeals and on its website.

The Boys Town continuum of child and family services is based on a series of programs set up to provide children and families with the right placement and right treatment at the right time. These programs range from the least restrictive and preventative to restrictive out-of-home placements for children with severe behavioral and mental health disorders. In between this range are school educational programs, in-home family counseling services, traditional and treatment foster care, short- and long-term family style residential programs and specialized group homes. Attention to the medical needs of all children in their programs is a priority. Boys Town owns and operates two specialized hospitals and 10 pediatric clinics. The hospital program also conducts research and specializes in childhood deafness, visual impairment, and related communication disorders.

For the year ended December 31, 2007, Boys Town's program expenses were:

Boys Town National Research Hospital	69,080,000
Programs across America	65,640,000
Nebraska/Iowa Services	31,160,000
Home campus education	10,769,000
Boys Town national hotline and public services	6,496,000
Total Program Expenses:	$183,145,000

Chief Executive : Father Steven Boes, President

Compensation*:

$111,376

Highest Paid Executive: Dr. Jane E. Emanuel, M.D., Staff Otolaryngologist
Compensation*: $354,311

Chair of the Board: Kenneth E. Stinson
Chair's Profession / Business Affiliation: Chairman, Peter Kiewit Sons, Inc.

Board Size: 15

Paid Staff Size: 2630

*2007 cmpensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:

Direct mail, special events, print advertisements, grant proposals, Internet appeals, cause-related marketing, and planned giving.

Fund raising costs were 35% of related contributions. (Related contributions, which totaled $47,527,000, are donations received as a result of fund raising activities.)

Boys Town incurred joint costs of $6,005,000 for informational materials and activities that included fund raising materials. Of those costs $3,183,000 was allocated to fund raising expenses, $2,536,000 was allocated to program expenses, and $286,000 was allocated to administrative expenses.

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Boys Town's audited financial statements (consolidated with affiliates) for the year ended December 31, 2007.

Source of Funds
Program service revenues	116,805,000
Gains on investments	75,233,000
Investment income	53,979,000
Contributions	32,122,000
Legacies and bequests	15,405,000
Other	5,551,000
Loss on beneficial interest in trust assets	-420,000
Total Income	$298,675,000

Uses of Funds as a % of Total Expenses

Programs: 86%  Fund Raising: 8%  Administrative: 6%

Total income				$298,675,000
	Program expenses			$183,145,000
	Fund raising expenses			16,551,000
	Administrative expenses			12,094,000
Total expenses				$211,790,000
Income in Excess of Expenses				86,885,000
Beginning net assets				1,118,999,000
Other Changes in Net Assets				21,780,000
Ending net assets				1,227,664,000
Total liabilities				146,782,000
Total assets				$1,374,446,000

Note: In the above financial summary, Other Changes in Net Assets of $21,780,000 represents the effect of the adoption of FASB Statement Number 158.