2024-11-15T12:54:20-06:00 2023-12-31 251467156 SISTERSON & CO LLP 501 GRANT STREET SUITE 450 PITTSBURGH PA 15219 990 2023-01-01 250965214 LAUREL HIGHLANDS COUNCIL BOY SCOUTS OF AMERICA LAUR 4124712927 1275 BEDFORD AVENUE PITTSBURGH PA 15219 TODD MCGREGOR SCOUT EXECUTIVE/CEO 4124712927 2024-11-15 1 0 KIMBERLEY A MILLER P01324554 4122812025 2023 2024-10-15 13:58:12Z TODD MCGREGOR 1275 BEDFORD AVENUE PITTSBURGH PA 15219 12207440 0 1761 X WWW.LHC-BSA.ORG X 1915 PA TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 35 34 209 5000 0 0 4091166 4025155 2509700 3393608 1114108 1613354 686260 603554 8401234 9635671 77663 54217 0 0 2914805 3214757 0 0 91677 3390559 3590950 6383027 6859924 2018207 2775747 35546689 39744569 3383696 3205437 32162993 36539132 THE MISSION OF THE BOY SCOUTS OF AMERICA IS 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 2583121 1509555 UNIT SERVICE (COMPREHENSIVE YOUTH DEVELOPMENT) - THIS PROGRAM IS DESIGNED TO UTILIZE COMMUNITY RESOURCES AND THE VALUE BASED SCOUTING PROGRAM TO PROVIDE CHARACTER DEVELOPMENT, BASIC LIFE SKILLS, AND PERSONAL FITNESS. 2906011 54217 1698250 PROGRAM AND ACTIVITIES (OUTDOOR EDUCATION) - THIS PROGRAM IS DESIGNED TO CREATE AN OPPORTUNITY FOR CUBS, SCOUTS, AND VENTURERS TO DEVELOP PERSONAL LEADERSHIP SKILLS, BASIC LIFE SKILLS AND A SENSE OF ENVIRONMENTAL APPRECIATION. 968670 566083 SPECIAL POPULATIONS (YOUTH AT RISK AND SPECIAL NEEDS) - YOUTH AT RISK IS A CHARACTER AND EDUCATION BASED PROGRAM FOR YOUTH IN AT RISK COMMUNITIES AND/OR CIRCUMSTANCES. THE SPECIAL NEEDS SCOUTING PROGRAM SUPPORTS THE INCLUSION OF SCOUTS WITH DISABILITIES IN TRADITIONAL SCOUTING UNITS, THAT FOCUS ON INCLUSION, DIVERSITY, ACCEPTANCE AND MUTUAL GOOD. 6457802 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 47 0 1 209 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 35 34 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BRIAN KURITZKY 4124712927 1275 BEDFORD AVENUE PITTSBURGH PA 15219 PAUL PIGMAN JR PRESIDENT 1.00 X X 0 0 0 JAMES TRACY DIR., IMMED PAST COUNCIL P 1.00 X X 0 0 0 DANIEL ZIMMER COUNCIL COMMISSIONER 1.00 X X 0 0 0 SCOTT M LAMMIE CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 TODD MCGREGOR SCOUT EXECUTIVE/CEO 40.00 X X 262333 0 22915 ROBERT BALDINI DIRECTOR 1.00 X 0 0 0 CARL BELT JR DIRECTOR 1.00 X 0 0 0 JACK BOYDE DIRECTOR 1.00 X 0 0 0 MARK BREEDLOVE DIRECTOR 1.00 X 0 0 0 ROGER DICKHANS DIRECTOR 1.00 X 0 0 0 KEVIN FLANNERY DIRECTOR 1.00 X 0 0 0 ANDREA GERAGHTY DIRECTOR 1.00 X 0 0 0 JAMES GILLESPIE DIRECTOR 1.00 X 0 0 0 AUBREY GLOVER DIRECTOR 1.00 X 0 0 0 W SCOTT HARDY DIRECTOR 1.00 X 0 0 0 RONALD HERRING DIRECTOR 1.00 X 0 0 0 LIVINGSTONE JOHNSON THRU 223 DIRECTOR 1.00 X 0 0 0 KIMBERLY KRAPP DIRECTOR 1.00 X 0 0 0 MARK LEWIS DIRECTOR 1.00 X 0 0 0 ERIC NEWMAN DIRECTOR 1.00 X 0 0 0 DEAN PONTIUS DIRECTOR 1.00 X 0 0 0 GEORGE ROBINSON II DIRECTOR 1.00 X 0 0 0 DOUGLAS S SCHWAB DIRECTOR 1.00 X 0 0 0 ERICH C SMITH DIRECTOR 1.00 X 0 0 0 BRIAN TEDESCHI DIRECTOR 1.00 X 0 0 0 LEE TILGHMAN DIRECTOR 1.00 X 0 0 0 MICHAEL TURZAI DIRECTOR 1.00 X 0 0 0 KATHERINE BERQUIST 623- DIRECTOR 1.00 X 0 0 0 DAVID DOWN 623- DIRECTOR 1.00 X 0 0 0 KIM HARKOBUSIC 623- DIRECTOR 1.00 X 0 0 0 FREDERICK HILLENBRAND 623- DIRECTOR 1.00 X 0 0 0 PATRICK KELLY 623- DIRECTOR 1.00 X 0 0 0 DANIEL KOLLER 623- DIRECTOR 1.00 X 0 0 0 ANASTASIYA MAKSAKOVA 623- DIRECTOR 1.00 X 0 0 0 JOY PEKAR 623- DIRECTOR 1.00 X 0 0 0 TED ROGERS 623- DIRECTOR 1.00 X 0 0 0 DANIEL FLEMING THRU 623 DIRECTOR 1.00 X 0 0 0 CRAIG ZENDER THRU 623 DIRECTOR 1.00 X 0 0 0 BRIAN KURITZKY CHIEF FINANCIAL OFFICER 40.00 X 102997 0 11756 TRACEY BURKEY CHIEF DEVELOPMENT OFFICER 40.00 X 112464 0 15111 477794 0 49782 3 0 1 0 ARAMARK PO BOX 978839 DALLAS TX 753978839 COMMISSARY & FOOD SERVICE 596948 UTICA NATIONAL INSURANCE GROUP PO BOX 6532 UTICA NY 135046532 CORPORATE INSURANCE 168307 LIKAR ROOFING CO INC 644 THIRD STREET NORTH VERSAILLES PA 15137 ROOF REPLACEMENT 140500 GRAHAMBOYS CONSTRUCTION 16 DUTCHFORK CHURCH RD CLAYSVILLE PA 15323 BUILDING CONSTRUCTION/RENOVATIONS 102112 4 95622 219315 517814 96155 3096249 4025155 CAMPING 611600 2680512 2680512 ACTIVITY FEES 459420 713096 713096 3393608 1191646 1191646 56723 0 56723 56723 56723 2540104 2118396 421708 421708 421708 123100 219315 123100 0 496824 330273 166551 166551 MISCELLANEOUS 900099 380280 380280 380280 9635671 3773888 0 1836628 54217 54217 285246 263165 18066 4015 2286580 2115723 139792 31065 182302 162590 16128 3584 278777 248615 24678 5484 181852 168642 10808 2402 63508 54409 5348 3751 43407 37188 3655 2564 149641 128202 12601 8838 4471 4039 346 86 1380796 1357035 12278 11483 46156 39545 3886 2725 530755 509469 17416 3870 234392 218741 12805 2846 39776 37460 1895 421 117728 117728 605994 602986 2461 547 211333 188086 19020 4227 RECOGNITION AWARDS 95106 88766 3778 2562 EQUIPMENT RENTAL AND MA 11830 10838 812 180 BANK SERVICE CHARGES 2230 2004 185 41 53827 48354 4487 986 6859924 6457802 310445 91677 4216547 2247156 804476 766118 1005990 0 329060 378109 74287 59753 32171319 19969207 12043752 12202112 15084440 17886946 1988137 6204375 35546689 39744569 257970 160318 800865 486594 2284520 2508445 40341 50080 3383696 3205437 X 19428838 22308888 12734155 14230244 32162993 36539132 35546689 39744569 2775747 1600392 0 X 0 1 X 1 0 X 3746332 2273666 2132243 4091166 4025155 16268562 3746332 2273666 2132243 4091166 4025155 16268562 3421224 12847338 676694 1446529 1349969 1617455 1191646 6282293 2036676 363259 661152 645468 437003 4143558 26694413 11956510 0.48130 0.60030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 13292552 833600 910968 338638 14698482 19690995 765102 -6887124 276421 13292552 16751213 3853561 1020993 1934772 19690995 16190287 475602 691953 606629 16751213 13445370 1828953 1434764 518800 16190287 0.03190 0.76510 0.20300 0 0 3835531 3835531 20325867 14464759 5861108 1745017 654549 1090468 6264904 4849899 1415005 12202112 BENEFICIAL INTEREST IN IRREVOCABLE TRUSTS 1292485 F CASH & INVESTMENTS HELD AS CUSTODIANS 4911890 F 6204375 OTHER CURRENT LIABILITIES 50080 50080 X PART IV, LINE 2B: THE COUNCIL MAINTAINS VARIOUS ASSETS IT DOES NOT OWN, AND THEREFORE RECORDS AN OFFSETTING LIABILITY. THE CUSTODIAN FUNDS IN THE OPERATING FUND CONSISTS OF THE C.T. KOVAL TRUST. THE CUSTODIAN FUNDS IN THE ENDOWMENT FUND REPRESENT THE WILLIAM K. FITCH BOY SCOUTS DEVELOPMENT FUND AND AMOUNTS DUE TO THE WESTMORELAND-FAYETTE COUNCIL, BOY SCOUTS OF AMERICA. PART X, LINE 2: FASB ASC 740 AND SUBSECTIONS, CLARIFIES THE RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THE COUNCIL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE 2023 OR 2022 CONSOLIDATED FINANCIAL STATEMENTS. TAX YEARS 2020 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. VARIOUS LUNCHEONS/DINNERS 229604 146226 83378 83378 GOLF CLASSIC/GOLF OUTINGS 43142 27947 15195 15195 1 69669 45142 24527 24527 342415 219315 123100 123100 123100 0 1 SEE EXPLANATION IN PART IV BELOW 54217 FMV FORM 990, SCHEDULE I, PART III: THE COUNCIL AWARDS SCHOLARSHIPS (CAMPERSHIPS) TO REGISTERED YOUTH MEMBERS OF THE COUNCIL. THESE CAMPERSHIPS HELP TO REDUCE THE FEE A MEMBER WOULD PAY TO GO TO A COUNCIL CAMP. THE TRAIL TO EAGLE AWARDS ARE AVAILABLE TO BOYS THAT REACH THE RANK OF "EAGLE" SCOUT WITH THIS COUNCIL. BASED ON THE ANONYMOUS DONOR'S INSTRUCTIONS THE FOLLOWING FACTORS CANNOT BE CONSIDERED IN MAKING THE AWARDS: PURSUIT OF HIGHER EDUCATION, FINANCIAL NEED, RACE, RELIGION, CULTURE, DIVERSITY OR QUOTAS OF ANY SORT. X X X X X 0 0 0 0 0 0 0 0 0 TODD MCGREGOR SCOUT EXECUTIVE/CEO 262333 0 0 0 0 0 7542 0 15373 0 285248 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND SCOUT EXECUTIVE. AN ELECTRONIC COPY WILL BE SENT TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY CIRCULATES THE CONFLICT-OF-INTEREST POLICY TO ALL EMPLOYEES AND REQUIRES ALL EMPLOYEES TO SIGN AND RETURN AN ACKNOWLEDGEMENT FORM CONFIRMING THEIR RECEIPT, UNDERSTANDING, AND COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 A VOLUNTEER COMPENSATION AND BENEFIT COMMITTEE ANNUALLY REVIEWS MERIT AND PERFORMANCE RAISES USING A NATIONAL BSA ORGANIZATION APPROVED COMPENSATION SCHEDULE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE DIETRICH FOUNDATION 600 GRANT ST SUITE 5360 PITTSBURGH PA 15219 364711746 TO SUPPORT,BENEFIT,PERFORM THE FUNCTIONS OF & CARRY OUT THE PURPOSES OF BSA PA 501(C)(3) LINE 12B, II N/A 0 BOY SCOUTS OF AMERICA TRUST FUND 1275 BEDFORD AVENUE PITTSBURGH PA 15219 526050442 TRUST FOR THE BENEFIT OF LAUREL HIGHLANDS COUNCIL MD 501(C)(3) LINE 12C, III-FI N/A 0 CHARITABLE TRUSTS (6) PA T 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE DIETRICH FOUNDATION C 517814 ACTUAL AMOUNTS RECEIVED