2024-09-06T11:42:31-04:00 2023-12-31 880374623 HOULDSWORTH RUSSO & COMPANY PC 8675 S EASTERN AVE STE A LAS VEGAS NV 89123 990 2023-01-01 880059912 NEVADA AREA COUNCIL BOY SCOUTS OF AMERICA 329 NEVA 7757871111 500 DOUBLE EAGLE COURT RENO NV 89521 PAUL PENTTILA CEO AND SECRETARY 7757871111 2024-09-06 true true JESSICA P SAYLES P01530213 7022699992 2024-09-06 2023 2024-08-08 14:25:15Z PAUL PENTTILA 500 DOUBLE EAGLE COURT RENO NV 89521 2219802 false X WWW.NEVADABSA.ORG X 1970 NV IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES WE STRIVE TO INSTILL ARE BASED ON THOSE FOUND IN THE SCOUT OATH AND LAW. SCOUT OATH: ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW: TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT. SCOUT LAW: A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN, AND REVERENT. 27 26 24 964 0 681059 525179 52483 119552 839788 231679 219248 174894 1792578 1051304 10272 15367 0 598644 616014 0 126435 1163977 756692 1772893 1388073 19685 -336769 9335970 9580385 158721 143813 9177249 9436572 X IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES WE STRIVE TO INSTILL ARE BASED ON THOSE FOUND IN THE SCOUT OATH AND LAW. SCOUT OATH: ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW: TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT. SCOUT LAW: A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN, AND REVERENT. false false 986004 15367 119552 THE BOY SCOUTS OF AMERICA ORGANIZATION PROVIDES MEANS FOR YOUTH TO ENJOY CAMPING AND OTHER SCOUTING ACTIVITIES THAT MAY NOT OTHERWISE BE AVAILABLE. 986004 true true false false false false false false true true true false false false true false true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 3 0 24 true false false false false false true true false false false false false false X 27 26 true false false false false true true true true false false true true true true true true true true false CA X PAUL PENTTILA 7757871111 500 DOUBLE EAGLE COURT RENO NV 89511 PAUL PENTTILA CEO AND SECR 40.00 X X 156020 0 17370 GREG ERNY PRESIDENT 1.00 X X 0 0 0 JEANINE REDDICKS COMMISSIONER 1.00 X X 0 0 0 JUDD MERRILL TREASURER 1.00 X X 0 0 0 CHRIS MCQUATTIE VP FINANCE 1.00 X 0 0 0 RICK CASAZZA VP PROPERTIE 1.00 X 0 0 0 KATHI COLBERT VP TRAINING 1.00 X 0 0 0 LAIF MEIDELL VP MEMBERSHI 1.00 X 0 0 0 TERRY ABTS BOARD MEMBER 1.00 X 0 0 0 ROSS ARMSTRONG BOARD MEMBER 1.00 X 0 0 0 THIERRY BARKLEY BOARD MEMBER 1.00 X 0 0 0 LEE BRYAN BOARD MEMBER 1.00 X 0 0 0 ROD COOPER BOARD MEMBER 1.00 X 0 0 0 CHRISTINA ERNY BOARD MEMBER 1.00 X 0 0 0 JAMES FERRIGAN BOARD MEMBER 1.00 X 0 0 0 GREG HIGGINS BOARD MEMBER 1.00 X 0 0 0 GEORGE KEELE BOARD MEMBER 1.00 X 0 0 0 DONGJOON LEE BOARD MEMBER 1.00 X 0 0 0 RITA RICKS BOARD MEMBER 1.00 X 0 0 0 RAY RITCH BOARD MEMBER 1.00 X 0 0 0 PAUL SHOGREN BOARD MEMBER 1.00 X 0 0 0 JIM STEWART BOARD MEMBER 1.00 X 0 0 0 STACY UPTAIN BOARD MEMBER 1.00 X 0 0 0 RANSON WEBSTER BOARD MEMBER 1.00 X 0 0 0 CHRIS REDDICKS BOARD MEMBER 1.00 X 0 0 0 TEENA PRARY BOARD MEMBER 1.00 X 0 0 0 BARBARA STEWART BOARD MEMBER 1.00 X 0 0 0 156020 17370 1 false true false 727 100092 44839 379521 4000 525179 ACTIVITY REVENUE 624110 115474 115474 CAMPING REVENUE 624110 4078 4078 119552 235596 235596 773550 741309 36158 32241 -36158 -3917 -3917 32241 44839 32241 523968 358790 165178 165178 MISCELLANEOUS REVENUE 812900 9716 9716 9716 1051304 119552 406573 15367 15367 173390 126576 34678 12136 306730 254809 37469 14452 50300 37149 9589 3562 44192 30960 10247 2985 41402 32408 6568 2426 630 630 60866 60866 43622 43622 9163 1873 504 6786 18548 4965 714 12869 60287 46184 5591 8512 116149 81515 20010 14624 89758 63838 14601 11319 45499 40396 4309 794 289 211 57 21 24768 24768 89113 69060 14643 5410 134585 129917 3186 1482 RECOGNITION AWARDS 33864 6954 1032 25878 MISCELLANEOUS 26430 19054 5039 2337 SPECIFIC ASSISTANCE 3121 2279 842 1388073 986004 275634 126435 2489992 2380977 3607 110850 97946 58139 68702 3116736 1730044 1460210 1386692 5099283 5646068 113889 9335970 9580385 26336 18765 26898 12000 105487 113048 158721 143813 X 6151025 6398358 3026224 3038214 9177249 9436572 9335970 9580385 X -336769 596092 X false true X true false X 876411 631385 1092205 681059 525179 3806239 876411 631385 1092205 681059 525179 3806239 400082 3406157 139990 167362 152007 122222 235596 817177 37956 177166 24598 6637 533684 780041 5403457 2997684 0.63040 0.71050 X PART II, LINE 10 OTHER 246,357 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false 5670804 2401 455966 6129171 8357777 8639 -1188240 -1507372 5670804 8327938 5050 1025799 -1001010 8357777 7922647 8960 429003 -32672 8327938 6970964 41220 910829 -366 7922647 0.54570 0.45430 false false 816636 816636 1995850 1447185 548665 24776 24776 253269 244878 8391 758 758 1373692 CUSTODIAL ACCOUNTS 112647 OTHER CURRENT LIABILITIES 401 113048 1639932 596092 36158 632250 1007682 43622 43622 1051304 1380609 36158 36158 1344451 43622 43622 1388073 SCHEDULE D, PAGE 2, PART IV, LINE 1B CUSTODIAL ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR REGISTRATION FEES FOR MEMBER UNITS, AMOUNTS ON DEPOSIT FOR AFFILIATED SCOUTING ASSOCIATIONS FOR THEIR FUTURE USE, AND AMOUNTS ON DEPOSIT BY MEMBER UNITS FOR PURCHASES OF SUPPLIES. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED TO SUPPLEMENT THE COUNCIL'S MISSION. THE AMOUNT TRANSFERRED TO THE OPERATING FUND IS IN ACCORDANCE WITH THE SPENDING POLICY. SCHEDULE D, PAGE 4, PART XI, LINE 2D IMPAIRMENT LOSS 36,158 SCHEDULE D, PAGE 4, PART XII, LINE 2D IMPAIRMENT LOSS 36,158 SPORTING CLAYS 45130 23425 21705 5750 15955 WHISKEY & CIGAR 20190 18795 1395 1395 1 11760 2619 9141 9141 77080 44839 32241 5750 26491 32241 true SCOUTREACH 583 15367 SCHEDULE I, PAGE 1, PART I, LINE 2 OUTREACH PROGRAM TO PROVIDE ACCESS TO SCOUTING FOR ELIGIBLE YOUTH. APPLICATIONS ARE ACCEPTED AND MEMBERSHIPS MONITORED TO ENSURE FUNDS ARE SPENT APPROPRIATELY. X X false false false false false false false false false PAUL PENTTILA CEO AND SECRETARY 156020 4783 12587 173390 FORM 990 - ORGANIZATION'S MISSION IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA TO SERVE OTHERS BY HELPING TO INSTILL VALUES IN YOUNG PEOPLE AND IN OTHER WAYS TO PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. THE VALUES WE STRIVE TO INSTILL ARE BASED ON THOSE FOUND IN THE SCOUT OATH AND LAW. SCOUT OATH: ON MY HONOR, I WILL DO MY BEST TO DO MY DUTY TO GOD AND MY COUNTRY AND TO OBEY THE SCOUT LAW: TO HELP OTHER PEOPLE AT ALL TIMES; TO KEEP MYSELF PHYSICALLY STRONG, MENTALLY AWAKE, AND MORALLY STRAIGHT. SCOUT LAW: A SCOUT IS TRUSTWORTHY, LOYAL, HELPFUL, FRIENDLY, COURTEOUS, KIND, OBEDIENT, CHEERFUL, THRIFTY, BRAVE, CLEAN, AND REVERENT. FORM 990, PAGE 6, PART VI, LINE 2 GREG ERNY CHRISTINA ERNY VP PROG BOD MEMBER FATHER/DAUGHTER JEANINE REDDICKS CHRIS REDDICKS COMMISSIONER BOD MEMBER SPOUSES JIM STEWART BARBARA STEWART BOD MEMBER BOD MEMBER SPOUSES FORM 990, PAGE 6, PART VI, LINE 7A ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. FORM 990, PAGE 6, PART VI, LINE 7B ACTIVE MEMBERS MAY VOTE AT THE ANNUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS, INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. FORM 990, PAGE 6, PART VI, LINE 11B THE COUNCIL'S 990 IS REVIEWED BY SELECT MEMBERS OF THE BOARD OF DIRECTORS INCLUDING THE EXECUTIVE DIRECTOR, PRESIDENT, TREASURER, AUDIT COMMITTEE CHAIR, AND CONTROLLER PRIOR TO FILING AS WELL AS PROVIDED TO ALL OTHER MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, TRUSTEES, AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A COMPARABLE SALARY SURVEYS ARE OBTAINED THROUGH PROFESSIONAL AGENCIES TO DETERMINE THE TYPICAL RANGE OF SALARY FOR A GIVEN POSITION. THESE ARE REVIEWED ON AT LEAST AN ANNUAL BASIS. CEO COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS UTILIZING COMPARABLE DATA. FORM 990, PAGE 6, PART VI, LINE 15B COMPARABLE SALARY SURVEYS ARE OBTAINED THROUGH PROFESSIONAL AGENCIES TO DETERMINE THE TYPICAL RANGE OF SALARY FOR A GIVEN POSITION. THESE ARE REVIEWED ON AT LEAST AN ANNUAL BASIS. CEO COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS UTILIZING COMPARABLE DATA. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 IMPAIRMENT LOSS 36,158 IMPAIRMENT LOSS -36,158