BOY SCOUTS OF AMERICA: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BOY SCOUTS OF AMERICA (EIN 63-0288816)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-13
- IRS object ID
- 202412269349300916
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-13T09:47:17-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 631179823 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAWRENCE HITT & PUGH LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 513 ENERGY CENTER BLVD STE 1001 | AddressLine1Txt |
| City | NORTHPORT | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 354735805 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 630288816 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACK WARRIOR COUNCIL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BLAC | BusinessNameControlTxt |
| Phone | 2055541680 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3088 | AddressLine1Txt |
| City | TUSCALOOSA | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35403 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM GOSSELIN | PersonNm |
| Person Title | SCOUT EXECUTIVE/CEO | PersonTitleTxt |
| Phone | 2055541680 | PhoneNum |
| Signature | 2024-08-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | J REESE PUGH | PreparerPersonNm |
| PTIN | P00116148 | PTIN |
| Phone | 2057523700 | PhoneNum |
| Preparation | 2024-08-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOY SCOUTS OF AMERICA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM GOSSELIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5201 LODEN GREEN LANE | AddressLine1Txt |
| City | NORTHPORT | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35473 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,805,290 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BWC-BSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1965 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, YOUNG MEN, AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 35 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 35 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $800,061 | PYContributionsGrantsAmt |
| CY Contributions Grants | $875,477 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $108,877 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $125,335 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$423,871 | PYInvestmentIncomeAmt |
| CY Investment Income | $215,553 | CYInvestmentIncomeAmt |
| PY Other Revenue | $138,701 | PYOtherRevenueAmt |
| CY Other Revenue | $155,348 | CYOtherRevenueAmt |
| PY Total Revenue | $623,768 | PYTotalRevenueAmt |
| CY Total Revenue | $1,371,713 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $37,623 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $36,627 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $705,378 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $716,472 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $176,984 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $527,092 | PYOtherExpensesAmt |
| CY Other Expenses | $547,683 | CYOtherExpensesAmt |
| PY Total Expenses | $1,270,093 | PYTotalExpensesAmt |
| CY Total Expenses | $1,300,782 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$646,325 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $70,931 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,943,140 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,152,688 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $100,631 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $77,718 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,842,509 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,074,970 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, YOUNG MEN, AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,073,231 | ExpenseAmt |
| Grant | $36,627 | GrantAmt |
| Revenue | $125,335 | RevenueAmt |
| Desc | CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SERVES BOYS AND GIRLS K THROUGH 5TH GRADES. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. SERVES BOYS AND GIRLS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUTS BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20. | Desc |
| Total Program Service Expenses | $1,073,231 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 35 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 35 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 35 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | Yes (true) | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM GOSSELIN | PersonNm |
| Phone | 2055541680 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2700 JACK WARNER PARKWAY NE | AddressLine1Txt |
| City | TUSCALOOSA | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35404 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| WILLIAM GOSSELIN | ||||||
| SCOUT EXECUT | 40.00 | Yes (X) | $160,000 | $0 | $34,440 | |
| ROBERT ALMON | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| ALLEN BISHOP | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| DAN BLAKLEY | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| THEO BRUINTON | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| JUDGE WADE DRINKARD | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| JIMMY DUNCAN | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| CLAUDE EDWARDS | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| ALLEN HENRY | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| RICHARD HENRY | ||||||
| VP OF FACILI | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DENISE HILLS | ||||||
| VP OF MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BOBBY INGRAM | ||||||
| VP OF ENDOWM | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WARNER JOHNSON | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| MATTHEW LAIRD | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| JOEL LAKE | ||||||
| PAST PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DR CHARLES NASH | ||||||
| VP SCOUT REA | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAVID NOMAN | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| JOHN NORTHCUTT | ||||||
| AT- LARGE | $0 | $0 | $0 | Yes (X) | ||
| BEESON PARTLOW | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| JORDAN PLASTER | ||||||
| VP OF FINANC | 1.00 | $0 | $0 | $0 | Yes (X) | |
| GLENN POWELL | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| DAVID RAINS | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| CECIL ROBINSON | ||||||
| VP OF PROGRA | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHRIS SENTELL | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| LEAH ANN SEXTON | ||||||
| VP OF MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MATT SHIRLEY | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEPHEN STABLER | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| STEVE STEELE | ||||||
| AT-LARGE | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LEE STEGALL | ||||||
| COUNCIL COMM | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DENNIS STEVERSON | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| MARK SULLIVAN | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| PATRICK SWANN | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MATT TOMPKINS | ||||||
| VP LEGAL AND | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ERIC WILSON | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| SAMMY WILSON | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| ELIZABETH WINTER | ||||||
| AT-LARGE | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $160,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $34,440 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $52,775 | FundraisingAmt |
| Related Organizations | $241,668 | RelatedOrganizationsAmt |
| All Other Contributions | $581,034 | AllOtherContributionsAmt |
| Total Contributions | $875,477 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BSA ACTIVITY PROGRAMS | Desc |
| Total Revenue Column | $125,335 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $125,335 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $125,335 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,747 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $62,747 | RelatedOrExemptFuncIncomeAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,416 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,416 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $484,297 | SecuritiesAmt |
| Other | $10,887 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $342,378 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $141,919 | SecuritiesAmt |
| Other | $10,887 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $152,806 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $152,806 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $193,749 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $52,775 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $87,495 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $106,254 | TotalRevenueColumnAmt |
| Exclusion | $106,254 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $38,198 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,704 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,494 | TotalRevenueColumnAmt |
| Exclusion | $34,494 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Total Revenue Column | $5,184 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,184 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,184 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,371,713 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $355,488 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $140,748 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,627 | TotalAmt |
| Program Services | $36,627 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,277 | TotalAmt |
| Program Services | $456,147 | ProgramServicesAmt |
| Management And General | $22,251 | ManagementAndGeneralAmt |
| Fundraising | $77,879 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,975 | TotalAmt |
| Program Services | $43,439 | ProgramServicesAmt |
| Management And General | $2,119 | ManagementAndGeneralAmt |
| Fundraising | $7,417 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,600 | TotalAmt |
| Program Services | $53,792 | ProgramServicesAmt |
| Management And General | $2,624 | ManagementAndGeneralAmt |
| Fundraising | $9,184 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,620 | TotalAmt |
| Program Services | $34,128 | ProgramServicesAmt |
| Management And General | $1,665 | ManagementAndGeneralAmt |
| Fundraising | $5,827 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,524 | TotalAmt |
| Program Services | $38,970 | ProgramServicesAmt |
| Management And General | $1,901 | ManagementAndGeneralAmt |
| Fundraising | $6,653 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,754 | TotalAmt |
| Program Services | $19,478 | ProgramServicesAmt |
| Management And General | $950 | ManagementAndGeneralAmt |
| Fundraising | $3,326 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,401 | TotalAmt |
| Program Services | $8,529 | ProgramServicesAmt |
| Management And General | $416 | ManagementAndGeneralAmt |
| Fundraising | $1,456 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,071 | TotalAmt |
| Program Services | $10,718 | ProgramServicesAmt |
| Management And General | $523 | ManagementAndGeneralAmt |
| Fundraising | $1,830 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,720 | TotalAmt |
| Program Services | $1,410 | ProgramServicesAmt |
| Management And General | $69 | ManagementAndGeneralAmt |
| Fundraising | $241 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,919 | TotalAmt |
| Program Services | $70,453 | ProgramServicesAmt |
| Management And General | $3,437 | ManagementAndGeneralAmt |
| Fundraising | $12,029 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,940 | TotalAmt |
| Program Services | $39,310 | ProgramServicesAmt |
| Management And General | $1,918 | ManagementAndGeneralAmt |
| Fundraising | $6,712 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,873 | TotalAmt |
| Program Services | $21,216 | ProgramServicesAmt |
| Management And General | $1,035 | ManagementAndGeneralAmt |
| Fundraising | $3,622 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,834 | TotalAmt |
| Program Services | $17,084 | ProgramServicesAmt |
| Management And General | $833 | ManagementAndGeneralAmt |
| Fundraising | $2,917 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,376 | TotalAmt |
| Program Services | $33,107 | ProgramServicesAmt |
| Management And General | $1,615 | ManagementAndGeneralAmt |
| Fundraising | $5,654 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,692 | TotalAmt |
| Program Services | $31,727 | ProgramServicesAmt |
| Management And General | $1,548 | ManagementAndGeneralAmt |
| Fundraising | $5,417 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $134,771 | $110,512 | $5,391 | $18,868 |
| TELEPHONE | $22,710 | $18,623 | $908 | $3,179 |
| AWARDS | $20,310 | $16,655 | $812 | $2,843 |
| OTHER EXPENSES | $13,788 | $11,306 | $552 | $1,930 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,300,782 | TotalAmt |
| Program Services | $1,073,231 | ProgramServicesAmt |
| Management And General | $50,567 | ManagementAndGeneralAmt |
| Fundraising | $176,984 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $460,495 | BOYAmt |
| EOY | $353,654 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $386,603 | BOYAmt |
| EOY | $333,107 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,225 | BOYAmt |
| EOY | $88,575 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,364 | BOYAmt |
| EOY | $5,862 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,671 | BOYAmt |
| EOY | $50,797 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,307 | BOYAmt |
| EOY | $26,900 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,540,706 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,747,636 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $639,907 | BOYAmt |
| EOY | $793,070 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,345,568 | BOYAmt |
| EOY | $2,500,723 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,943,140 | BOYAmt |
| EOY | $4,152,688 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,518 | BOYAmt |
| EOY | $68,080 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,113 | BOYAmt |
| EOY | $9,638 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,631 | BOYAmt |
| EOY | $77,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,520,629 | BOYAmt |
| EOY | $1,256,090 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,321,880 | BOYAmt |
| EOY | $2,818,880 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,842,509 | BOYAmt |
| EOY | $4,074,970 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,943,140 | BOYAmt |
| EOY | $4,152,688 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $70,931 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $149,185 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | $12,345 | InvestmentExpenseAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $828,874 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $754,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $839,572 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $800,061 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $875,477 | CurrentTaxYearAmt |
| Total | $4,098,794 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $828,874 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $754,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $839,572 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $800,061 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $875,477 | CurrentTaxYearAmt |
| Total | $4,098,794 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,098,794 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $482,412 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $413,404 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $427,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$423,781 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $230,153 | CurrentTaxYearAmt |
| Total | $1,129,636 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $289,208 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,973 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $201,983 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $245,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $231,947 | CurrentTaxYearAmt |
| Total | $1,048,722 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,277,152 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $451,633 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.65300 | PublicSupportCY170Pct |
| Public Support PY170 | 0.64050 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 816,775 | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,469,548 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $363,890 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $12,345 | AdministrativeExpensesAmt |
| End Year Balance | $2,500,723 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,069,027 | BeginningYearBalanceAmt |
| Contributions | $27,186 | ContributionsAmt |
| Investment Earnings Or Losses | -$607,846 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | -$18,819 | AdministrativeExpensesAmt |
| End Year Balance | $2,469,548 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,398,721 | BeginningYearBalanceAmt |
| Contributions | $14,874 | ContributionsAmt |
| Investment Earnings Or Losses | $441,105 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $785,673 | AdministrativeExpensesAmt |
| End Year Balance | $3,069,027 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,114,240 | BeginningYearBalanceAmt |
| Contributions | $38,636 | ContributionsAmt |
| Investment Earnings Or Losses | $261,091 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $15,246 | AdministrativeExpensesAmt |
| End Year Balance | $3,398,721 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,881,623 | BeginningYearBalanceAmt |
| Contributions | $25,783 | ContributionsAmt |
| Investment Earnings Or Losses | $221,614 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $14,780 | AdministrativeExpensesAmt |
| End Year Balance | $3,114,240 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.33130 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.66870 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $279,893 | OtherCostOrOtherBasisAmt |
| Book Value | $279,893 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,143,324 | OtherCostOrOtherBasisAmt |
| Depreciation | $976,780 | DepreciationAmt |
| Book Value | $166,544 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $397,580 | OtherCostOrOtherBasisAmt |
| Depreciation | $362,381 | DepreciationAmt |
| Book Value | $35,199 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $719,909 | OtherCostOrOtherBasisAmt |
| Depreciation | $408,475 | DepreciationAmt |
| Book Value | $311,434 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $793,070 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,371,713 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,371,713 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,371,713 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,300,782 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,300,782 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,300,782 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 2, PART V, LINE 4 | FormAndLineReferenceDesc |
| Explanation | THE COUNCIL'S ENDOWMENT FUND INCLUDES DONOR-RESTRICTED AND UNRESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. UNRESTRICTED NET ASSETS, IDENTIFIED BY THE COUNCIL'S BOARD OF DIRECTORS TO BE USED FOR FUTURE INVESTMENT AND GROWTH, ARE INCLUDED IN UNRESTRICTED NET ASSETS - BOARD-DESIGNATED. THE COUNCIL HAS INTERPRETED THE STATE PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("SPMIFA") AS REQUIRING PRESERVATION OF THE ORIGINAL GIFT AMONUNT OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE COUNCIL CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS: (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE COUNCIL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY SPMIFA. IN ACCORDANCE WITH SPMIFA, THE COUNCIL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE FUND. (2) THE PURPOSES OF THE COUNCIL AND THE DONOR-RESTRICTED ENDOWMENT FUND. (3) GENERAL ECONOMIC CONDITIONS. (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION. (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS. (6) OTHER RESOURCES OF THE COUNCIL. (7) THE INVESTMENT POLICIES OF THE COUNCIL. THE COUNCIL HAS A BOARD-APPROVED TOTAL RETURN SPENDING POLICY THAT ALLOWS THE OPERATING FUND TO RECEIVE AND RECOGNIZE INVESTMENT EARNINGS ORIGINATING FROM THE ENDOWMENT FUND. AS OF DECEMBER 31, 2020, THE BOARD APPROVED SPENDING POLICY WAS UP TO 5% OF THE THREE YEAR AVERAGE OF THE ENDOWMENT FUND PER YEAR. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | CAMPING PROGRAM | Event1Nm |
| Gross Receipts Event1 | $80,540 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $80,540 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $8,665 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $72,160 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $20,060 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $52,100 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $23,309 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $85,881 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $32,715 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $53,166 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $50,134 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $238,581 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $52,775 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $185,806 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $82,108 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $82,108 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $103,698 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | BSA ASSISTANCE PROGRAMS | GrantTypeTxt |
| Recipient | 922 | RecipientCnt |
| Cash Grant | $36,627 | CashGrantAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM GOSSELIN | PersonNm |
| Title | SCOUT EXECUTIVE/CEO | TitleTxt |
| Base Compensation Filing Org | $160,000 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $28,511 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $5,929 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $194,440 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION DEVOTED TO PROMOTING, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM THE TIME IT WAS GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS, GIRLS, YOUNG MEN, AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE, SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. |
| FORM 990, PAGE 2, PART III, LINE 4A | CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS. SERVES BOYS AND GIRLS K THROUGH 5TH GRADES. SCOUTS BSA - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER. SERVES BOYS AND GIRLS 11 TO 18 YEARS. VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 14-20 (OR AGE 13 WITH COMPLETION OF THE EIGHTH GRADE), BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG TEENS LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUTS BSA CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. CAREER EXPLORING - PROGRAM OFFERING HANDS-ON CAREER TRAINING FOR YOUNG MEN AND WOMEN AGES 14-20. |
| FORM 990, PAGE 6, PART VI, LINE 5 | THE ORGANIZATION IS GOING TO BE MOVING THE ENDOWMENT TO A SEPERATE ENTITY THAT WILL HOLD IT FOR FUTURE USE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | "THE TREASURER OF THE BOARD OF DIRECTORS REVIEWS THE 990 INFORMATIONAL RETURN AND PROVIDES FEEDBACK TO THE FIRM FILING THE 990. ANY CHANGES FROM THE TREASURER ARE DISCUSSED WITH THE PREPARER OF THE 990 INFORMATIONAL RETURN AND ARE MADE TO THE RETURN. THE FINAL RETURN IS PRESENTED TO THE BOARD FOR APPROVAL THE RETURN AND AUTHORIZATION OF THE EXECUTIVE DIRECTOR TO SIGN THE E-FILE AUTHORIZATION FORM 8879. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE LOCAL COUNCIL HAS ADOPTED AND IMPLEMENTED A CONFLICT OF INTEREST POLICY IN ACCORDANCE WITH NATIONAL SCOUTING GUIDELINES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | WILLIAM GOSSELIN |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |