2024-11-11T13:48:03-06:00 2023-12-31 205991824 SC&H GROUP INC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2023-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 KENDRICK JE MILLER CEO & SCOUT EXECUTIVE 4435732500 2024-11-07 1 1 LORI S BURGHAUSER P00370694 4104031500 2024-11-07 2023 2024-10-15 13:58:12Z KENDRICK JE MILLER 701 WYMAN PARK DRIVE BALTIMORE MD 21211 20271406 0 1761 X HTTP//WWW.BALTIMOREBSA.ORG X 1911 MD PROGRAMS PROMOTE THE ABILITY OF YOUTH AND YOUNG ADULTS TO DO THINGS FOR THEMSELVES AND OTHERS, TRAIN THEM IN SCOUTCRAFT, AND TEACH THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES USING METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 68 67 80 7000 1900 0 2425166 2421213 1067536 1655496 282664 6113147 469318 455598 4244684 10645454 0 0 0 0 2252889 2301450 15500 36200 266756 2066537 2621387 4334926 4959037 -90242 5686417 14052214 20272236 1754958 1577980 12297256 18694256 X THE BALTIMORE AREA COUNCIL SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME 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 YOUTH AND YOUNG ADULTS 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. 0 0 4381447 2131540 CAMPING AND OTHER ACTIVITIES THE BALTIMORE AREA COUNCIL OWNS AND OPERATES THE BROAD CREEK MEMORIAL SCOUT RESERVATION WHICH IS USED FOR SUMMER CAMP PROGRAMS AS WELL AS YEAR ROUND CAMPING. THE COUNCIL DEVELOPS AND MAINTAINS CAMPING TRADITIONS AND SPIRIT AND PROMOTES CAMPING AS A MEANS TO EDUCATE SCOUTS. NEARLY 1,000 SCOUTS AND ADULT VOLUNTEERS ATTENDED ONE OF OUR SUMMER CAMP PROGRAMS AND NEARLY 24,000 SCOUTS AND ADULT VOLUNTEERS PARTICIPATED IN WEEKEND CAMPING AT BROAD CREEK IN 2023. THE COUNCIL ALSO OPERATES OTHER ACTIVITIES THROUGHOUT THE YEAR TO PROVIDE AN EDUCATIONAL PROGRAM FOR YOUTH AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND TO DEVELOP PERSONAL FITNESS. SCOUTING ACTIVITIES INCLUDE TRAININGS, DAY CAMPS, S.T.E.M. EVENTS, PINEWOOD DERBY AND MANY MORE. IN ALL, OVER 12,000 YOUTH AND YOUNG ADULTS AND OVER 7,000 ADULT VOLUNTEERS PARTICIPATED IN THE SCOUTING PROGRAM IN THE BALTIMORE AREA IN 2023. 4381447 1 1 0 0 0 0 1 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 9 0 80 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 68 67 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X KENDRICK JE MILLER 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 KENDRICK MILLER CEO/SEC & SCOUT EXECUTIVE 40.00 0.00 X X 277087 0 28969 NATE BEIL COUNCIL PRESIDENT 2.00 0.00 X X 0 0 0 MIKE SULLIVAN IMMEDIATE PAST PRES. 2.00 0.00 X X 0 0 0 DAN LENTZ COUNCIL COMMISSIONER 2.00 0.00 X X 0 0 0 JEFF SEYMOUR IMMEDIATE PAST COUNCIL COMMISSIONER 2.00 0.00 X X 0 0 0 JENN VITELKITES TREASURER 2.00 0.00 X X 0 0 0 LINDSEY WELSH ASST. TREASURER 2.00 0.00 X X 0 0 0 JAY LENROW ESQ COUNCIL ATTORNEY 2.00 0.00 X X 0 0 0 TOM OWSLEY ESQ VICE PRESIDENT, ADVISORY BOARD 1.00 0.00 X X 0 0 0 CHRIS BURTON VICE PRESIDENT, MEMBERSHIP 1.00 0.00 X X 0 0 0 BRIAN MACARI VICE PRESIDENT, OUTDOOR ADVENTURE 1.00 0.00 X 0 0 0 MIKE ROYER VICE PRESIDENT, PROPERTIES 1.00 0.00 X 0 0 0 MICHAEL NEUMAN VICE PRESIDENT PROGRAM IMPACT 1.00 0.00 X 0 0 0 MARK RING VICE PRESIDENT, ENDOWMENT 2.00 0.00 X 0 0 0 STEVE YELLAND VICE PRESIDENT, STRATEGIC PLANNING 1.00 0.00 X 0 0 0 ARNETT MUMFORD ESQ VICE CHAIRMAN, FINANCE 1.00 0.00 X 0 0 0 JIM OLSON VICE CHAIRMAN, DISTRICT OPERATIONS 1.00 0.00 X 0 0 0 DAVID GIBBONS ESQ PAST CHAIR 1.00 0.00 X 0 0 0 BARRY GOSSETT PAST CHAIR 1.00 0.00 X 0 0 0 BRUCE MCMILLIN PAST CHAIR 1.00 0.00 X 0 0 0 HENRY ROSENBERG JR PAST CHAIR 1.00 0.00 X 0 0 0 TREY SCHUPERT PAST CHAIR 1.00 0.00 X 0 0 0 BARRY WILLIAMS PAST CHAIR 1.00 0.00 X 0 0 0 STEVEN ANDERSON DISTRICT CHAIR 1.00 0.00 X 0 0 0 TOM BLANCHARD DISTRICT CHAIR 1.00 0.00 X 0 0 0 JEREMY JOSEPH DISTRICT CHAIR 1.00 0.00 X 0 0 0 PHILIP JUENGST DISTRICT CHAIR 1.00 0.00 X 0 0 0 ANNA KATZ DISTRICT CHAIR 1.00 0.00 X 0 0 0 CASEY WARD DISTRICT CHAIR 1.00 0.00 X 0 0 0 KEITH WRATCHFORD DISTRICT CHAIR 1.00 0.00 X 0 0 0 CINDY ATKINSON BOARD MEMBER 1.00 0.00 X 0 0 0 DR STUART BELL BOARD MEMBER 1.00 0.00 X 0 0 0 F BARRY BILSON BOARD MEMBER 1.00 0.00 X 0 0 0 LAURA BOYEAR BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN BROOKE BOARD MEMBER 1.00 0.00 X 0 0 0 MARY LOU COYLE BOARD MEMBER 1.00 0.00 X 0 0 0 TOM DEBOLT BOARD MEMBER 1.00 0.00 X 0 0 0 ROBBIE DIBIAGIO BOARD MEMBER 1.00 0.00 X 0 0 0 GREGORY EMRICK ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 TIFFANY ERNEST BOARD MEMBER 1.00 0.00 X 0 0 0 DR JAMES FICKE BOARD MEMBER 1.00 0.00 X 0 0 0 PAM FLEAGLE BOARD MEMBER 1.00 0.00 X 0 0 0 CANDACE GILL BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE JOHNSTON BOARD MEMBER 1.00 0.00 X 0 0 0 MARIANNE LEE BOARD MEMBER 1.00 0.00 X 0 0 0 MARK GILLETT BOARD MEMBER 1.00 0.00 X 0 0 0 BILL HARMAN BOARD MEMBER 1.00 0.00 X 0 0 0 TODD HARMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JOE HIKEL BOARD MEMBER 1.00 0.00 X 0 0 0 DR GEORGE HILL BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE HUNEKE BOARD MEMBER 1.00 0.00 X 0 0 0 DR ANTHONY JENKINS BOARD MEMBER 1.00 0.00 X 0 0 0 NEIL JURGENS BOARD MEMBER 1.00 0.00 X 0 0 0 GORDON LEARY BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID MARKS BOARD MEMBER 1.00 0.00 X 0 0 0 ALFRED BURT MARSH BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN MCGETTIGAN BOARD MEMBER 1.00 0.00 X 0 0 0 BRUCE MCMILLIN BOARD MEMBER 1.00 0.00 X 0 0 0 RAY PALMER BOARD MEMBER 1.00 0.00 X 0 0 0 DEL PARKS BOARD MEMBER 1.00 0.00 X 0 0 0 RUSS PHELPS BOARD MEMBER 1.00 0.00 X 0 0 0 JOE POLING BOARD MEMBER 1.00 0.00 X 0 0 0 BILL POOLE PART YEAR BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT RODGVILLE BOARD MEMBER 1.00 0.00 X 0 0 0 HOWARD RUTHERFORD BOARD MEMBER 1.00 0.00 X 0 0 0 DOUG SAWYER BOARD MEMBER 1.00 0.00 X 0 0 0 JOE SCOTT PART YEAR BOARD MEMBER 1.00 0.00 X 0 0 0 FRANK STRUEBER BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE TOMKO PART YEAR BOARD MEMBER 1.00 0.00 X 0 0 0 PETE TRIDONE PART YEAR BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS VOHRER BOARD MEMBER 1.00 0.00 X 0 0 0 TRENT ZIVKOVICH BOARD MEMBER 1.00 0.00 X 0 0 0 MANUEL FONSECA DEPUTY DIRECTOR/COO 40.00 0.00 X 145286 0 13395 DAVID TRIPLETT CFO 40.00 0.00 X 103992 0 29848 526365 0 72212 3 0 1 0 0 52431 992752 1376030 132557 2421213 CAMPING AND ACTIVITY REVENUE 721210 1544908 1544908 SCOUT SHOP RENTAL REVENUE 532000 110588 110588 1655496 402994 402994 8777225 5505546 8572618 0 204607 5505546 5710153 5710153 175979 992752 198325 -22346 -22346 1237426 855009 382417 382417 ADMINISTRATIVE FEE REVENUE 900099 57056 57056 OTHER REVENUE 900099 36571 36571 ADVERTISING REVENUE 513190 1900 1900 95527 10645454 2131540 1900 6090801 598577 522558 43098 32921 1239907 1106240 75780 57887 148581 131010 9961 7610 181955 161855 11396 8704 132430 117256 8603 6571 44666 44666 36200 36200 54179 54179 141415 128585 7550 5280 6215 6085 6 124 256385 229072 15498 11815 395526 380004 9034 6488 220333 203782 9386 7165 216280 212754 2818 708 319348 310968 4751 3629 108434 96658 6676 5100 PROGRAM/OTHER SUPPLIES 510623 501563 4288 4772 RECOGNITION AWARDS 199047 127205 1328 70514 CHARTER & NATIONAL FEE 119767 119767 SPECIFIC ASSISTANCE 16719 14906 1028 785 12450 11179 788 483 4959037 4381447 310834 266756 3320296 3094246 132047 1079343 513731 338258 16184 16501 36029 60615 195413 164204 13962775 8443211 4981888 5519564 4420854 9602153 435772 397352 14052214 20272236 145243 147952 554357 367880 670478 715974 384880 346174 1754958 1577980 X 6874119 13507376 5423137 5186880 12297256 18694256 14052214 20272236 X 5686417 636388 75108 -913 X X 0 1 X 1 0 X 2957323 2447385 3757608 2425166 2421213 14008695 2957323 2447385 3757608 2425166 2421213 14008695 572815 13435880 328842 363443 431920 271865 402994 1799064 174031 43427 94626 156219 175979 644282 16452041 9259382 0.81670 0.77310 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: EVENT REVENUE - 2019 AMOUNT: $ 174,031. 2020 AMOUNT: $ 24,996. 2021 AMOUNT: $ 71,561. 2022 AMOUNT: $ 156,219. 2023 AMOUNT: $ 175,979. OTHER REVENUE - 2020 AMOUNT: $ 18,431. 2021 AMOUNT: $ 23,065. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 3 1601.00 1 1 0 0.00 0 1 0 1 X 3830460 5149267 899588 327935 9551380 4980470 9235 -868411 290834 3830460 4735513 18050 434670 207763 4980470 4253866 10800 667957 197111 4735513 3694369 16250 728989 185741 4253866 0.73530 0.12030 0.14440 0 0 2328253 2328253 6919104 5345023 1574081 746945 681977 64968 3968473 2416211 1552262 5519564 LEASE LIABILITIES 346080 OTHER 94 346174 X 11389663 636388 86388 22346 745122 10644541 913 913 10645454 4992663 11280 22346 33626 4959037 0 4959037 PART II, LINE 5: THE FIRST EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTRICTIONS. ANY CHANGE TO THE USAGE OF THE PROPERTY IS SUBJECT TO APPROVAL BY THE HARFORD COUNTY AGRICULTURAL ADVISORY BOARD, THE HARFORD COUNTY BOARD OF ESTIMATES AND THE HARFORD COUNTY COUNCIL. THE SECOND EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTRICTIONS. ANY CHANGE IS SUBJECT TO APPROVAL BY THE MARYLAND DEPARTMENT OF NATURAL RESOURCES. THE THIRD EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTRICTIONS. ANY CHANGE IS SUBJECT TO APPROVAL BY THE HARFORD COUNTY AGRICULTURAL ADVISORY BOARD. PART II, LINES 6 AND 7: THERE ARE RANGERS ON THE PROPERTY 24 HOURS A DAY AND 7 DAYS A WEEK. THERE IS ALSO A COMMITTEE OF VOLUNTEERS WHO MONITOR THE PROPERTY. THE NUMBER OF HOURS DEVOTED TO AND THE AMOUNT OF EXPENSES INCURRED IN MONITORING, INSPECTING, AND ENFORCING THE CONSERVATION EASEMENTS ARE NOT TRACKED BY THE ORGANIZATION. PART II, LINE 9: THE FIRST CONSERVATION EASEMENT FOR APPROXIMATELY 389 ACRES WAS GRANTED ON JANUARY 20, 2005. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. THERE IS NO CURRENT YEAR REVENUE OR EXPENSE REQUIRED TO BE DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. THE SECOND CONSERVATION EASEMENT FOR APPROXIMATELY 377 ACRES WAS GRANTED ON AUGUST 13, 2009. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. CURRENT YEAR REVENUE IS DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. THE THIRD CONSERVATION EASEMENT FOR APPROXIMATELY 835 ACRES WAS GRANTED ON JUNE 27, 2023. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. CURRENT YEAR REVENUE IS DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. PART IV, LINE 2B: THE COUNCIL RECEIVES REGISTRATION FEES FROM BSA MEMBERS WHICH ARE THEN PASSED ON TO THE BSA. THE COUNCIL ALSO HOLDS FUNDS THAT ARE OWNED BY LOCAL SCOUTING UNITS AND ALLOWS THOSE UNITS TO MAINTAIN CONTROL OF THOSE FUNDS. PART V, LINE 4: THE COUNCIL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE AS OF YEAR END FOR THE PRECEDING THREE YEARS IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE COUNCIL CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT ACCORDINGLY, OVER THE LONG TERM, THE COUNCIL EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT THE RATE APPROXIMATING THE CONSUMER PRICE INDEX ANNUALLY. THIS IS CONSISTENT WITH THE COUNCIL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: ASC 740, INCOME TAXES (ASC 740), PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COUNCIL RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 22,346. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 913. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 22,346. X X X X X X X 1 OLD LINE GOVERNMENT AFFAIRS 210 W PENNSYLVANIA AVE SUITE 200 BALTIMORE MD 21204 SOLICITATION FOR GOVERNMENT GRANTS 0 0 36200 0 36200 MD DCAD LUNCHEON 493473 428662 64811 5000 59810 7205 HEALTH LUNCHEON 131341 122232 9109 187 8923 2151 7 543917 441858 102059 15068 77800 22181 1168731 992752 175979 20255 146533 31537 198325 -22346 X X X X 0 0 0 0 0 0 0 0 0 KENDRICK MILLER CEO/SEC & SCOUT EXECUTIVE 274443 0 0 0 2644 0 8550 0 20419 0 306056 0 0 0 MANUEL FONSECA DEPUTY DIRECTOR/COO 144444 0 0 0 842 0 4481 0 8914 0 158681 0 0 0 SCHEDULE J, PAGE 2, PART II, COLUMN (C) RETIREMENT AND OTHER DEFERRED COMPENSATION - IN 2023 KENDRICK MILLER ALSO PARTICIPATED IN THE COUNCIL'S 403(B) RETIREMENT PLAN UNDER THIS PLAN, THE COUNCIL PAID $8,550 IN MATCHING CONTRIBUTIONS TO THE PLAN FOR KENDRICK. THESE AMOUNTS ARE ALSO DISCLOSED ON COLUMN IN (F) OF PART VII OF THE FORM 990 AS WELL AS COLUMN (C), PART II OF SCHEDULE J. X 9 55119 FMV X FIRE RING MATERIALS 10 77363 FMV X PROGRAM SUPPLIES 1 75 FMV 0 1 0 PART I, COLUMN (B): THE TOTAL IN COLUMN (B) REPRESENTS THE TOTAL NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE WILL REVIEW THE DRAFT OF THE FORM 990 AND, AFTER REVIEW AND APPROVAL, COPIES OF THE FORM WILL BE SUBMITTED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE BASIC POLICY OF THE BALTIMORE AREA COUNCIL, BOY SCOUTS OF AMERICA (BSA) THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE (BSA) HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE (BSA) OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE (BSA). WITH RESPECT TO DEALING WITH THIRD PARTIES IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. AN ANNUAL STATEMENT IS SIGNED BY EXECUTIVE BOARD MEMBERS WHICH STATES THEIR COMMITMENT TO REMAINING INDEPENDENT AND FREE FROM CONFLICT. THE SIGNED STATEMENTS ARE COLLECTED AND TRACKED BY THE ORGANIZATIONS EXECUTIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE MEETS ANNUALLY TO DETERMINE THE SCOUT EXECUTIVE'S COMPENSATION. THEY ARE JOINED BY THE AREA DIRECTOR (A BSA EMPLOYEE) WHO HELPS IN THIS PROCESS. THEY HAVE ACCESS TO INFORMATION ABOUT SALARIES AT COMPARABLE SIZE ORGANIZATIONS AS WELL AS PERFORMANCE METRICS. THE COMPENSATION COMMITTEE ALSO REVIEWS STAFF EVALUATIONS EACH YEAR. THE BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION PUBLISHES GUIDELINES FOR STAFF AND EMPLOYEE SALARIES. THESE ARE REVIEWED ALONG WITH LOCAL WAGES FOR COMPARABLE POSITIONS. THE COMPENSATION COMMITTEE RECOMMENDS ALL SALARY ADJUSTMENTS FOR STAFF AND OFFICERS FOR APPROVAL BY THE FULL BOARD. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS WERE KEPT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY WRITING TO BALTIMORE AREA COUNCIL #220, BOY SCOUTS OF AMERICA AT 701 WYMAN PARK DRIVE, BALTIMORE, MD 21211. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -913. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BOY SCOUTS OF AMERICA NATIONAL 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 BOY SCOUTS OF AMERICA TX 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 1 BOY SCOUTS OF AMERICA INC R 119767 FMV BOY SCOUTS OF AMERICA INC J 110587 FMV BOY SCOUTS OF AMERICA INC P 653184 FMV