2023-06-13T13:57:28-05:00 2022-12-31 510076769 GUNNIP & COMPANY LLP 2751 CENTERVILLE RD STE 300 WILMINGTON DE 19808 990 2022-01-01 510065733 DEL-MAR-VA COUNCIL INC BOY SCOUTS OF AMERICA DEL- 3026223300 1910 BADEN POWELL WAY DOVER DE 19904 RAY TEAT DIRECTOR OF FINANCE 3026223300 2023-06-13 1 RAY TEAT 999009999 1 KATHERINE L SILICATO CPA P00543107 3022255000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RAY TEAT 1910 BADEN POWELL WAY DOVER DE 19904 6682744 0 1761 X WWW.DELMARVACOUNCIL.ORG X 1925 DE SEE SCHEDULE O FOR MISSION STATEMENTIT 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 THE SCOUT OATH AND LAW. 33 33 143 1802 0 0 2178300 841924 2350505 2607252 622100 327510 693485 588082 5844390 4364768 47072 72718 0 0 2094108 2148163 0 0 167714 4073015 2126669 6214195 4347550 -369805 17218 22428459 18768562 2666224 689784 19762235 18078778 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 THE SCOUT OATH AND LAW. 0 0 3892065 72718 2865311 CAMPING, CHARACTER BUILDING & CITIZENSHIP TRAINING TO INSTILL VALUES IN YOUNG PEOPLE & PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. 3892065 1 1 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 0 0 0 0 0 0 0 0 0 1 4 0 1 143 1 0 0 0 0 0 0 0 0 0 0 0 0 X 33 33 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 147852 0 19791 R BERG BOARD MEMBER 1.00 X 0 0 0 JOHN BRADY ESQ BOARD MEMBER 1.00 X 0 0 0 BRANDON BRICE BOARD MEMBER 1.00 X 0 0 0 PHILLIP DEDOMINICIS BOARD MEMBER 1.00 X 0 0 0 COLIN GRAY BOARD MEMBER 1.00 X 0 0 0 DAVID HARRIS TRICOUNTY DISTRICT CHAIR 1.00 X 0 0 0 KEVIN HOLCOMB VICE PRESIDENT-PROGRAM 1.00 X X 0 0 0 WILLIAM HOLLOWAY NOMINATING CHAIR 1.00 X 0 0 0 TIMOTHY HOLLY BOARD MEMBER 1.00 X 0 0 0 BRYAN HURST 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 SCOTT JOSEPH TWO BAYS DISTRICT CHAIR 1.00 X 0 0 0 WENDY KEEN CECIL DISTRICT CHAIR 1.00 X 0 0 0 BRADLEY LUNDBERG CHOPTANK DISTRICT CHAIR 1.00 X 0 0 0 ROBERT MACK IRON HILL DISTRICT CHAIR 1.00 X 0 0 0 THOMAS MEARS VICE PRESIDENT- MEMBERSHIP 1.00 X X 0 0 0 GLENN MOORE TREASURER 1.00 X X 0 0 0 DONALD MORRIS VICE PRESIDENT-FUND DEVELO 1.00 X X 0 0 0 REV WAYNE PARSLEY VIRGINIA DISTRICT CHAIR 1.00 X 0 0 0 PATRICK PRESS PRESIDENT 1.00 X X 0 0 0 JAMES PYLE BOARD MEMBER 1.00 X 0 0 0 DOUGLAS QUAINTANCE IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 JAMES SAHM POWDER MILL DISTRICT CHAIR 1.00 X 0 0 0 SCOTT SAXMAN VICE PRESIDENT-PROPERTIES 1.00 X X 0 0 0 SHALINI SHAH BOARD MEMBER 1.00 X 0 0 0 DAVID SHORT BOARD MEMBER 1.00 X 0 0 0 STEVEN SMALL COUNCIL COMMISSIONER 1.00 X X 0 0 0 ROBERT STATKIEWICZ BOARD MEMBER 1.00 X 0 0 0 JASON SUNDE TWO BAYS DISTRICT CHAIR 1.00 X 0 0 0 BRIAN TOME VICE PRESIDENT-GOVERANCE A 1.00 X X 0 0 0 WALTER WOODS VICE PRESIDENT- DISTRICT OPERATIONS 1.00 X 0 0 0 JOHN R TEAT III DIRECTOR OF FINANCE 40.00 X 148996 0 13565 MICHAEL OEHMKE DIRECTOR OF SUPPORT SERVICES 40.00 X 113625 0 18680 410473 0 52036 3 0 1 0 0 40189 801735 18441 841924 CAMPING 611710 2468548 2468548 ACTIVITIES 611710 138704 138704 2607252 226087 226087 1763460 1662037 101423 101423 101423 388036 58013 330023 330023 849456 597926 251530 251530 MISCELLANEOUS INCOME 611710 6529 6529 6529 4364768 2865311 0 657533 72718 72718 462509 389282 44982 28245 1305301 1101107 125434 78760 153237 126689 16308 10240 118505 97975 12611 7919 108611 93593 9224 5794 250960 193919 53002 4039 2104 1688 240 176 339687 338158 939 590 121321 115246 37 6038 34665 34665 332 332 59884 59884 420807 417760 1872 1175 55060 48093 6967 SUPPLIES 566922 563304 2046 1572 RENTAL AND MAINTENANCE 131245 122044 7379 1822 RECOGNITION AWARDS 62490 49901 0 12589 MISCELLANEOUS 35463 28457 4048 2958 45729 37250 2682 5797 4347550 3892065 287771 167714 7134 3847 1772628 1008635 269400 316861 48722 149172 119507 142466 37607 49828 16056992 5787718 10512865 10269274 4188785 3460976 1881266 392599 3590545 2974904 22428459 18768562 2332208 126559 94287 229177 239729 334048 2666224 689784 X 12216020 11168717 7546215 6910061 19762235 18078778 22428459 18768562 X 17218 -1023686 -676989 X X 0 1 X 1 0 X 1354555 821402 862809 2178300 841924 6058990 1354555 821402 862809 2178300 841924 6058990 6058990 318878 358447 326497 326593 226087 1556502 7615492 0.79560 0.79550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 1976.00 1 0 8471339 1030 -1618902 85767 6767700 8850382 3060 833069 1215172 8471339 9049621 9154 624506 832889 8850392 7794050 29266 1258600 32295 9049621 8527565 5275 -717430 -21360 7794050 0.09000 0.91000 0 0 6151322 6151322 8115022 4469134 3645888 1787950 1318584 469366 2698 2698 10269274 CASH VALUE OF LIFE INSURANCE 4980 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2908576 ROU ASSETS - OPERATING LEASES 40473 ROU ASSETS - FINANCE LEASES - NET 20875 2974904 CUSTODIAN ACCOUNTS 272389 OPERATING LEASE LIABILITIES - CURRENT 12319 FINANCE LEASE LIABILITIES - CURRENT 6050 OPERATING LEASE LIABILITIES - NONCURRENT 28323 FINANCE LEASE LIABILITIES - NONCURRENT 14967 334048 X 2664093 -1023686 436 -1023250 3687343 677425 677425 4364768 4347550 0 4347550 0 4347550 PART II, LINE 9: THE COUNCIL'S CONSERVATION EASEMENTS ARE INCLUDED IN THE FIXED ASSETS PORTION OF THE BALANCE SHEET. THE COUNCIL HAS GRANTED PERPETUAL CONSERVATION EASEMENTS ON 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 V, LINE 4: THE COUNCIL'S ENDOWMENT FUNDS ARE USED TO GENERATE INVESTMENT INCOME FOR THE OPERATIONS OF THE COUNCIL, INCLUDING THE PROPERTIES MAINTENANCE OF BOTH CAMP SITES. PART X, LINE 2: EFFECTIVE JANUARY 1, 2009, THE COUNCIL ADOPTED 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 2019, 2020 AND 2021 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. 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 IF INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CASH SURRENDER VALUE OF LIFE INSURANCE 436. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS 677,425. CITIZEN OF THE YEAR 199422 199422 13869 LED DISTINGUISHED CITIZEN AWARD 121706 121706 105 7 66908 66908 44039 388036 388036 58013 58013 330023 1 REGISTRATION, LITERATURE, FOOD, UNIFORMS, CAMPERSHIP 767 72718 PART I, LINE 2: THE APPLICATIONS FOR SCHOLARSHIPS ARE REVIEWED BY THEIR RESPECTIVE COMMITTEES. FINANCIAL NEEDS MUST BE DEMONSTRATED FOR BOTH AWARDS, AND MINIMUM GPA MUST BE MAINTAINED FOR SCHOLARSHIPS. FOR REGISTRATION FEES, FINANCIAL NEEDS MUST BE DEMONSTRATED. RECORDS ARE MAINTAINED BY THE SCOUT LEADERS AND MONITORED THROUGH REGISTRATION REPORTS KEPT IN FILES BY THE SCOUTREACH EXECUTIVES. FOR UNIFORMS AND LITERATURE, FINANCIAL NEEDS MUST BE DEMONSTRATED TO THE SCOUT LEADERS BY THE INDIVIDUALS UPON ACCEPTANCE INTO THE ORGANIZATION. RECORDS ARE MAINTAINED BY THE SCOUT LEADERS AND MONITORED BY THE SCOUTREACH EXECUTIVES THROUGH PURCHASE ORDERS AND INDIVIDUAL FILES KEPT. FOOD AND TRANSPORTATION ASSISTANCE IS PROVIDED TO CERTAIN OUTREACH UNITS FOR DAY TRIPS TO MUSEUMS ETC., THIS IS MONITORED BY THE OUTREACH EXECUTIVE. X X X X 0 1 0 0 0 0 0 0 0 ROBERT NAKAGAWA SCOUT EXECUTIVE 147852 0 0 0 0 0 4799 0 14992 0 167643 0 0 0 JOHN R TEAT III DIRECTOR OF FINANCE 148996 0 0 0 0 0 4502 0 9063 0 162561 0 0 0 MICHAEL OEHMKE DIRECTOR OF SUPPORT SERVICES 113625 0 0 0 0 0 3960 0 14720 0 132305 0 0 0 PART I, LINE 4B: ROBERT T. NAKAGAWA - DEFERRED COMPENSATION - $4,799 JOHN R. TEAT III - DEFERRED COMPENSATION - $4,502 MICHAEL OEHMKE - DEFERRED COMPENSATION $3,960 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. FORM 990, PART XI, LINE 9: CASH SURRENDER VALUE OF LIFE INSURANCE 436. GAIN BENEFICIAL INTEREST IN PERPETUAL TRUSTS -677,425. PART XII, LINE 2C NO CHANGE FROM THE PRIOR YEAR