2024-08-22T08:50:41-05:00 2023-12-31 510380493 WHEELER WOLFENDEN & DWARES PA 4550 LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2023-01-01 510065733 DEL-MAR-VA COUNCIL INC - BOY SCOUTS OF AMERICA DEL- 3026223300 1910 BADEN POWELL WAY DOVER DE 19904 RAY TEAT DIRECTOR OF FINANCE & DEVELOPMENT 3026223300 2024-08-20 1 1 KATHLEEN CORCORAN CPA P00454914 3022548240 2023 2024-08-08 14:25:15Z RAY TEAT 1910 BADEN POWELL WAY DOVER DE 19904 7458220 0 X WWW.DELMARVACOUNCIL.ORG X 1925 DE IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF SCOUT OATH AND LAW. 37 37 167 1657 0 0 841924 979937 2607252 2917243 327510 369896 588082 781547 4364768 5048623 72718 69311 0 0 2148163 2383993 0 0 217404 2126669 2418188 4347550 4871492 17218 177131 18768562 19570185 689784 637168 18078778 18933017 IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 4268020 69311 3341391 CAMPING, CHARACTER BUILDING, AND CITIZENSHIP TRAINING TO INSTILL VALUES IN YOUNG PEOPLE AND PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. 4268020 1 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 167 1 0 0 0 0 0 0 0 0 0 0 X 37 37 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 3026223300 1910 BADEN POWELL WAY DOVER DE 19904 ROBERT NAKAGAWA SCOUT EXECUTIVE 40.00 X X 149450 0 28240 BRIAN TOME PRESIDENT 1.00 X X 0 0 0 JENNIFER CHELLEW VICE PRESIDENT - MARKETING 1.00 X X 0 0 0 KEVIN HOLCOMB VICE PRESIDENT - PROGRAM 1.00 X X 0 0 0 TIMOTHY HOLLY VICE PRESIDENT - GOVERNANCE & RESOLUTIONS 1.00 X X 0 0 0 THOMAS MEARS VICE PRESIDENT - MEMBERSHIP 1.00 X X 0 0 0 DONALD MORRIS VICE PRESIDENT - FUND DEVELOPMENT 1.00 X X 0 0 0 STEVEN SMALL VICE PRESIDENT - PROPERTIES 1.00 X X 0 0 0 WALTER WOODS VICE PRESIDENT - DISTRICT OPERATIONS 1.00 X X 0 0 0 PHILIP DEDOMINICIS TREASURER 1.00 X X 0 0 0 GREG BIRCH COUNCIL COMMISSIONER 1.00 X X 0 0 0 WILLIAM HOLLOWAY NOMINATING CHAIR 1.00 X 0 0 0 SCOTT JOSEPH SUSSEX DISTRICT CHAIR 1.00 X 0 0 0 WENDY KEEN CECIL DISTRICT CHAIR 1.00 X 0 0 0 ROBERT MACK IRON HILL DISTRICT CHAIR 1.00 X 0 0 0 REV WAYNE PARSLEY VIRGINIA DISTRICT CHAIR 1.00 X 0 0 0 MATTHEW PETERS CHOPTANK DISTRICT CHAIR 1.00 X 0 0 0 JAMES SAHM POWDER MILL DISTRICT CHAIR 1.00 X 0 0 0 JASON SUNDE TWO BAYS DISTRICT CHAIR 1.00 X 0 0 0 WYATT SNYDER ORDER OF THE ARROW REPRESENTATIVE 1.00 X 0 0 0 GLENN MOORE BOARD MEMBER 1.00 X 0 0 0 JAMES PYLE BOARD MEMBER 1.00 X 0 0 0 DOUGLAS QUAINTANCE BOARD MEMBER 1.00 X 0 0 0 SHALINI SHAH BOARD MEMBER 1.00 X 0 0 0 DAVID SHORT BOARD MEMBER 1.00 X 0 0 0 ROBERT STATKIEWICZ BOARD MEMBER 1.00 X 0 0 0 CAROL WHITE BOARD MEMBER 1.00 X 0 0 0 R BERG BOARD MEMBER 1.00 X 0 0 0 CASEY JAKUBOWSKI BOARD MEMBER 1.00 X 0 0 0 RABBI PETER HYMAN BOARD MEMBER 1.00 X 0 0 0 LYNN JONES BOARD MEMBER 1.00 X 0 0 0 KEVIN KENWORTHY BOARD MEMBER 1.00 X 0 0 0 BRADLEY LUNDBERG BOARD MEMBER 1.00 X 0 0 0 JOHN BRADY BOARD MEMBER 1.00 X 0 0 0 BRANDON BRICE BOARD MEMBER 1.00 X 0 0 0 MICHAEL GUTZAT BOARD MEMBER 1.00 X 0 0 0 BRYAN HURST BOARD MEMBER 1.00 X 0 0 0 JOHN R TEAT III DIRECTOR OF FINANCE 40.00 X 154966 0 21614 MICHAEL OEHMKE DIRECTOR OF SUPPORT SERVICES 40.00 X 129802 0 19120 434218 0 68974 3 0 1 0 0 50707 157392 771838 282238 979937 CAMPING 611710 2487001 2487001 ACTIVITIES 611710 430242 430242 2917243 220416 220416 1517301 325000 1417821 275000 99480 50000 149480 149480 575739 68860 506879 506879 878031 647916 230115 230115 MISCELLANEOUS REVENUE 611710 44553 44553 44553 5048623 3341391 0 727295 69311 69311 503192 427713 50319 25160 1198889 1005085 113677 80127 180853 153725 18085 9043 345501 281287 39446 24768 155558 129798 15824 9936 357801 224528 113673 19600 2436 2070 244 122 21954 19873 1278 803 351725 350208 932 585 145353 133226 12127 124809 124759 50 250 250 64974 64974 436434 433545 1775 1114 67791 59550 8241 SUPPLIES 662125 656526 3304 2295 RECOGNITION AND AWARDS 65583 46604 156 18823 RENTAL AND MAINTENANCE 48535 35503 11428 1604 OTHER FUNCTIONAL EXPENS 42194 28141 5708 8345 26224 21344 1978 2902 4871492 4268020 386068 217404 3847 2371 1008635 1353878 316861 263074 149172 61916 142466 161150 49828 29353 16382484 6146690 10269274 10235794 3460976 3744971 392599 412996 2974904 3304682 18768562 19570185 126559 213455 229177 134713 334048 289000 689784 637168 X 11168717 11683267 6910061 7249750 18078778 18933017 18768562 19570185 177131 677108 0 X X 0 1 X 1 0 X 821402 862809 2178300 841924 943128 5647563 821402 862809 2178300 841924 943128 5647563 5647563 358447 326497 326593 226087 615806 1853430 7500993 0.75290 0.79560 X X 2 1976.00 0 6767700 0 677438 23729 7421409 8471339 1030 -1618902 85767 6767700 8850382 3060 833069 1215172 8471339 9049621 9154 624506 832889 8850392 7794050 29266 1258600 32295 9049621 0.09000 0.91000 0 0 6252184 6252184 8169478 4789626 3379852 1955088 1357064 598024 5734 5734 10235794 CASH VALUE OF LIFE INSURANCE 5424 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 3256622 ROU ASSETS - OPERATING LEASES 27871 ROU ASSETS - FINANCE LEASES - NET 14765 3304682 CUSTODIAN ACCOUNTS 245709 LEASE LIABILITY 43291 289000 X 5725731 328618 444 329062 5396669 -348046 -348046 5048623 4871492 0 4871492 0 4871492 PART II, LINE 3: THE COUNCIL'S CONSERVATION EASEMENTS ARE INCLUDED IN THE FIXED ASSETS PORTION OF THE BALANCE SHEET.THE COUNCIL HAS GRANTED PERPETUAL CONSERVATION EASEMENTSON 1,976 ACRES OF LAND,KNOWN AS CAMP RODNEY AND HENSON SCOUT RESERVATION,TO THE STATE OF MARYLAND DEPARTMENT OF NATURAL RESOURCES.THE PURPOSE OF THE EASEMENTS IS TO CONSERVE AND PRESERVE THE UNDEVELOPED AND FOREST CONSERVATION VALUE OF THE PROPERTIES.TERMS OF THE EASEMENTS RESTRICT THE USE OF THE PROPERTIES TO AGRICULTURE AND YOUTH CAMPS.THE LAND AT CAMP RODNEY IS HELD IN A PERPETUAL TRUST WHICH GIVES THE COUNCIL THE EXCLUSIVE RIGHT TO USE THE LAND TO THE SAME EXTENT AS IF IT WAS THE OWNER. PART X, LINE 2: THE COUNCIL ADHERES TO ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2020, 2021 AND 2022 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE COUNCIL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COUNCIL BEEN CONTACTED BY THIS JURISDICTION. INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE WHEN INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CASH SURRENDER VALUE OF LIFE INSURANCE 444. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -348,046. CITIZEN OF THE YEAR 263286 263286 23739 KENT DCAD 69939 69939 12931 8 242514 242514 32190 575739 575739 68860 68860 506879 0 REGISTRATION, LITERATURE, FOOD, UNIFORMS, CAMPERSHIP 69311 X X X X 0 1 0 0 0 0 0 0 0 ROBERT NAKAGAWA SCOUT EXECUTIVE 149450 0 0 0 0 0 12490 0 15750 0 177690 0 0 0 JOHN R TEAT III DIRECTOR OF FINANCE 154966 0 0 0 0 0 18616 0 2998 0 176580 0 0 0 X 1 275000 X OTHER 1 7238 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO ITS SUBMISSION, THE 990 IS REVIEWED BY THE COUNCIL TREASURER, EXECUTIVE DIRECTOR, FINANCE MANAGER, AND AUDIT COMMITTEE CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED, ON AN ANNUAL BASIS, TO REVIEW THE POLICY AND EXAMINE THEIR RELATIONSHIPS FOR ANY CONFLICTS OF INTEREST AND MUST DISCLOSE SUCH CONFLICTS IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 A PAY GUIDE CHART IS SUPPLIED BY THE NATIONAL OFFICE AND UPDATED ANNUALLY. THIS CHART IS USED TO ARRIVE AT RECOMMENDED PERCENTAGE INCREASES. THE PROPOSED INCREASES ARE PRESENTED TO THE COMPENSATIONS COMMITTEE BY THE SCOUT EXECUTIVE FOR APPROVAL. THE SCOUT EXECUTIVE INCREASE MUST BE APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS MADE AVAILABLE THROUGH GUIDESTAR.ORG AND UPON REQUEST OF THE EXECUTIVE OFFICE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST OF THE EXECUTIVE OFFICE. PART XII, LINE 2C THERE HAS BEEN NO CHANGE IN THE OVERSIGHT PROCESS NOR IN THE SELECTION PROCESS FROM THE PRIOR YEAR.