2023-07-11T10:27:09-05:00 2022-12-31 741550819 MELTON & MELTON LLP 6002 ROGERDALE RD SUITE 200 HOUSTON TX 77072 990 2022-01-01 760239833 BOY SCOUTS OF AMERICA SAM HOUSTON AREA COUNCIL BOYS 7136598111 2225 N LOOP WEST HOUSTON TX 77008 MARVIN D SMITH CEO/SCOUT EXECUTIVE 7136598111 2023-07-11 1 MARVIN SMITH 999009999 0 JOHN BJORNGJELD CPA P01080718 2817591120 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARVIN D SMITH 2225 N LOOP WEST HOUSTON TX 77008 24169772 1 1 1761 X WWW.SAMHOUSTONBSA.ORG X 1914 TX 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. 59 59 245 9772 0 0 10951059 3707825 1715984 1913054 2703186 1801331 1110154 1293327 16480383 8715537 158225 178255 0 0 6306729 5903257 17981 32632 1175345 6884195 7011183 13367130 13125327 3113253 -4409790 189244987 171261257 9852210 9949631 179392777 161311626 X SEE SCHEDULE O STATEMENTTHE CORPORATION 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, POLICIES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUT PROGRAM OF PROMOTING THE ABILITY OF BOYS & GIRLS AND YOUNG MEN AND WOMEN 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 11269262 178255 2540888 TRADITIONAL SCOUTING - SEE SCHEDULE OTHE SCOUTING PROGRAM IS COMPRISED OF THE FOLLOWING:LION SCOUTS - A FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING! LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK.TIGER SCOUTS - ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR-OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS.SCOUTS BSA (FORMERLY NAMED BOY SCOUTS) - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGE 14 WITH COMPLETION OF THE EIGHTH GRADE THROUGH AGE 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. STARTING IN 2018, FAMILIES CAN CHOOSE TO SIGN UP THEIR SONS AND DAUGHTERS WHO ARE AGES 5-10 FOR CUB SCOUTS. CHARTERED ORGANIZATIONS MAY CHOOSE TO ESTABLISH A NEW GIRL PACK, ESTABLISH A PACK THAT CONSISTS OF GIRL DENS AND BOY DENS OR REMAIN AN ALL-BOY PACK. CUB SCOUT DENS WILL BE SINGLE GENDER - ALL BOYS OR ALL GIRLS. USING THE SAME CURRICULUM AS THE BOY SCOUTING PROGRAM, SCOUTS BSA LAUNCHED IN FEBRUARY 2019, ENABLING ALL ELIGIBLE YOUTH AGES 11-17, TO EARN THE EAGLE SCOUT RANK. SCOUTS BSA IS A SINGLE GENDER - ALL-GIRL TROOPS OR ALL-BOY TROOPS. THIS UNIQUE APPROACH ALLOWS THE ORGANIZATION TO MAINTAIN THE INTEGRITY OF THE SINGLE-GENDER MODEL WHILE ALSO MEETING THE NEEDS OF TODAY'S FAMILIES.THE SAM HOUSTON AREA COUNCIL SERVED 28,340 REGISTERED YOUTH IN THE TRADITIONAL SCOUTING PROGRAMS. IT IS ESTIMATED THAT 36% OF THESE YOUTH ARE CONSIDERED "AT RISK." THE SAM HOUSTON AREA COUNCIL IS COMMITTED TO ENSURING THAT ALL YOUNG PEOPLE HAVE AN OPPORTUNITY TO JOIN SCOUTING, REGARDLESS OF THEIR CIRCUMSTANCES, NEIGHBORHOOD, OR ETHNIC BACKGROUND. OUR SCOUTREACH INITIATIVE GIVES SPECIAL LEADERSHIP AND EMPHASIS TO ECONOMICALLY CHALLENGED YOUTH VIA NON-TRADITIONAL METHODS. THROUGH CARING, WELL-TRAINED, PAID LEADERSHIP AND WITH NEIGHBORHOOD PARTNERS WHO WILL PROVIDE A SAFE, REGULAR MEETING PLACE, SCOUTREACH DELIVERS A SCOUTING PROGRAM TO OUR MOST NEEDY YOUTH IN HOUSTON'S INNER-CITY NEIGHBORHOODS AND ENCOURAGES PARENTAL INVOLVEMENT, BUT IS FULLY SUBSIDIZED BY THE COUNCIL'S ANNUAL OPERATING BUDGET. 0 0 LEARNING FOR LIFE/EXPLORING PROGRAMS - SEE SCHEDULE OEXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. IN 2022, THE SAM HOUSTON AREA COUNCIL HAD 163 YOUTH IN 18 EXPLORING POSTS PARTICIPATING IN THE EXPLORING PROGRAM.IN 2022, SCOUTING SHOWED ITS RESILIENCE IN SOUTHEAST TEXAS. NAVIGATING THROUGH A GLOBAL PANDEMIC THAT AFFECTED OUR LOCAL AREA, STATE, NATION, AND WORLD, THE BENEFITS OF SCOUTING WERE STILL PRESENT AND EFFECTIVE TO OUR AREA'S YOUTH. THE PROGRAMS OF SCOUTING CONTINUE TO OFFER VARIED OPPORTUNITIES TO TEACH YOUTH TO BE STRONG IN CHARACTER, HAVE SELF-CONFIDENCE, AND GROW IN THEIR LEADERSHIP ABILITIES.THE SAM HOUSTON AREA COUNCIL ALSO ACCOMPLISHED THE FOLLOWING DURING 2022:* 28,340 TOTAL YOUTH SERVED* 9,772 REGISTERED ADULT VOLUNTEER LEADERS* 662 CUB SCOUT PACKS, SCOUTS BSA TROOPS, AND VENTURING CREWS* 13,325 CUB SCOUT RANKS EARNED* 7,286 SCOUTS BSA MEMBERS RANKS EARNED* 916 SCOUTS BSA MEMBERS ATTAINED RANK OF EAGLE SCOUT* 188,355 ESTIMATED COMMUNITY SERVICE HOURS PROVIDEDAS A KEY MEASURE OF OUR COMMUNITY SERVICE AND FINANCIAL HEALTH, THE SAM HOUSTON AREA COUNCIL WAS AWARDED THE DESIGNATION AS AN ACCREDITED CHARITY BY THE BETTER BUSINESS BUREAU, EARNED THE SEAL OF TRANSPARENCY GOLD LEVEL BY GUIDESTAR, AND ACHIEVED A 4-STAR RATING BY CHARITY NAVIGATOR, THE HIGHEST POSSIBLE RATING FOR THE 10TH CONSECUTIVE YEAR. 11269262 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 32 0 1 245 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 X 59 59 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X DOUG DAVIES 7137563367 2225 N LOOP W HOUSTON TX 77008 DANIEL G BELLOW EXECUTIVE VICE CHAIR 0.50 X X 0 0 0 FORREST J BJERKAAS DIRECTOR 3.00 X 0 0 0 NELSON R BLOCK DIRECTOR 5.00 X 0 0 0 JERI J BROOKS DIRECTOR 0.50 X 0 0 0 ALLEN D BROWN VICE CHAIR - FINANCE 6.00 X X 0 0 0 VICTOR BURK VICE CHAIR - DEVELOPMENT 2.00 X X 0 0 0 CHARLES A CALDERWOOD DIRECTOR 0.50 X 0 0 0 WILLIAM H CAUDILL DIRECTOR 3.00 X 0 0 0 DANIEL J CHURAY DIRECTOR 3.50 X 0 0 0 RICHARD A CLAUSSEN VICE CHAIR - MEMBERSHIP 1.00 X X 0 0 0 CRAIG W COLLINS DIRECTOR 0.50 X 0 0 0 BRADLEY W CORSON DIRECTOR 1.00 X 0 0 0 DAVID E CREASEY DIRECTOR 0.50 X 0 0 0 GEORGE A DEMONTROND III DIRECTOR 0.80 X 0 0 0 TRACY L DIETERICH DIRECTOR 1.00 X 0 0 0 RODNEY W EADS DIRECTOR 2.50 X 0 0 0 RICHARD A EICHLER DIRECTOR 0.50 X 0 0 0 BRIAN W FOSTER VICE CHAIR - FIELD OPERATI 15.00 X X 0 0 0 STEWART W GAGNON VICE CHAIR - REAL ESTATE 2.00 X X 0 0 0 L BRADLEY HANCOCK DIRECTOR 0.50 X 0 0 0 MARGERY HARRIS DIRECTOR 0.50 X 0 0 0 DR KIMBERLY HENDERSON GOSSETT DIRECTOR 0.25 X 0 0 0 SHAD A HIGDON DIRECTOR 0.50 X 0 0 0 JUDGE DAVID HITTNER DIRECTOR 1.00 X 0 0 0 PAUL C HUTTENHOFF VICE CHAIR - PROGRAM 4.00 X X 0 0 0 LIONEL R JELLINS VICE CHAIR - SCOUTREACH & 2.00 X X 0 0 0 DAVID R KLEIN DIRECTOR 0.50 X 0 0 0 JEFF LANIER DIRECTOR 0.50 X 0 0 0 STEPHEN P MACH VICE CHAIR - RELATIONSHIPS 0.50 X X 0 0 0 T FRANKLIN MYERS DIRECTOR 0.50 X 0 0 0 MIKE NARVAEZ DIRECTOR 0.50 X 0 0 0 ADAM R OGLESBY DIRECTOR 0.50 X 0 0 0 STEVEN D OLDHAM TREASURER 2.50 X X 0 0 0 MARC G PORTAL PHD DIRECTOR 0.50 X 0 0 0 ERIN P ROBERTS ASSISTANT TREASURER 1.00 X X 0 0 0 DEBORAH A ROLLINSON COUNCIL COMMISSIONER 15.00 X X 0 0 0 ROBERT H ROY JR DIRECTOR 4.00 X 0 0 0 L E SIMMONS IMMEDIATE PAST CHAIR 0.50 X X 0 0 0 WENDEL SKOLASKI DIRECTOR 1.00 X 0 0 0 CASSANDRA DOLS-SMITH DIRECTOR 3.00 X X 0 0 0 GEOFFREY M SMITH DIRECTOR 0.50 X 0 0 0 STEPHEN D STRAKE DIRECTOR 0.30 X 0 0 0 RICHARD E TAUBER DIRECTOR 0.30 X 0 0 0 DAVID VAN KLEECK DIRECTOR 4.00 X 0 0 0 JOHN B WALKER DIRECTOR 2.00 X 0 0 0 JUDSON B WALKER DIRECTOR 0.50 X 0 0 0 CLAY C WILLIAMS CHAIR OF THE BOARD 15.00 X X 0 0 0 KEVIN W YANKOWSKY DIRECTOR 0.50 X 0 0 0 SUSAN E YELDELL DIRECTOR 0.50 X 0 0 0 MARVIN SMITH CEO/SCOUT EXECUTIVE 55.00 X X 292852 0 11202 WILLIAM J BERGER DIRECTOR 0.50 X 0 0 0 TED BUTLER DIRECTOR 0.50 X 0 0 0 CHRISTOPHER EFIRD DIRECTOR 0.50 X 0 0 0 BLAIR HAYNIE DIRECTOR 0.50 X 0 0 0 MICHAEL MATHENA DIRECTOR 0.50 X 0 0 0 K KNOX NUNNALLY DIRECTOR 0.50 X 0 0 0 MATTHEW SKALKA DIRECTOR 0.50 X 0 0 0 JUSTIN T STOLTE DIRECTOR 0.50 X 0 0 0 DANIEL G WEST DIRECTOR 0.50 X 0 0 0 THOMAS FRANKLIN CHIEF OPERATING OFFICER 55.00 X 222487 0 16145 DUSTIN DUPUIS DIRECTOR OF FIELD SERVICES 55.00 X 145430 0 13159 DOUGLAS C DAVIES JR CONTROLLER 55.00 X 229833 0 22771 BRANDON LEWIS DIRECTOR OF SUPPORT SERVIC 55.00 X 133637 0 15653 TRAVIS BRINER DIRECTOR OF DEVELOPMENT 55.00 X 143343 0 13081 MICHAEL BLAKE ASSISTANT DIRECTOR OF DEVE 55.00 X 109602 0 11608 MICHAEL MOORE ASSISTANT DIRECTOR OF DEVE 55.00 X 105441 0 14743 CHRISTOPHER HOGUE ASSISTANT DIRECTOR OF FIELD 55.00 X 112498 0 12010 RICKY ANDERSON FACILITIES MANAGER 55.00 X 112531 0 3035 1607654 0 133407 10 0 1 0 KANDLE DINING SERVICES INC 5290 MADISON PIKE INDEPENDENCE KY 41051 CAMP FOOD SERVICES 437187 HANCOCK POOL SERVICES INC PO BOX 670345 HOUSTON TX 77267 POOL REPAIRS 210590 BUFFALO SPECIALTIES INC PO BOX 35809 HOUSTON TX 77235 CUSTOM PRINT MERCHANDISE 143748 3 168816 314861 3224148 1657143 3707825 CAMPING INCOME 900099 1337044 1337044 ACTIVITIES INCOME 900099 576010 576010 1913054 2464339 2464339 13243964 83325 13990297 0 -746333 83325 -663008 -663008 60351 314861 111316 -50965 -50965 2069080 1352622 716458 716458 MISCELLANEOUS REVENUE 110000 627834 627834 627834 8715537 2540888 0 2466824 178255 178255 1607653 1305109 121522 181022 3037065 2465520 229571 341974 923534 730001 77735 115798 335005 271628 25457 37920 88855 43513 18641 26701 81347 39836 17066 24445 32632 32632 259848 127249 54514 78085 123735 123735 1268298 1152914 9631 105753 1153673 1022186 52813 78674 195263 152888 12044 30331 38107 32997 2000 3110 98065 98065 2637381 2556893 32330 48158 438912 414617 9759 14536 EQUIPMENT RENT & MAINTE 329728 301976 11147 16605 OTHER EXPENSES 126198 126198 RECOGNITION AWARDS 97844 71512 4041 22291 PRINTING & PUBLICATIONS 59600 43105 1138 15357 14329 11065 1311 1953 13125327 11269262 680720 1175345 119444 8003179 8104903 11966804 9068767 5922187 2273021 2138856 99277 60655 271679 324521 94320090 23247197 73294741 71072893 95144868 70729300 868287 1042862 189244987 171261257 1071707 676696 113801 260447 8666702 9012488 9852210 9949631 X 84063521 81326680 95329256 79984946 179392777 161311626 189244987 171261257 -4409790 -13671361 0 X X 0 1 X 1 0 X 8138683 7181027 6366650 10473280 3707825 35867465 8138683 7181027 6366650 10473280 3707825 35867465 555109 35312356 2372780 2350770 3245701 2367694 2464339 12801284 650863 669691 333281 534821 627834 2816490 51485239 11769478 0.68590 0.74340 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92989097 -687008 -14961237 69348 20714 77250790 88270901 5087807 7926702 7241852 1054401 92989097 82435022 725740 9930435 4207636 612660 88270901 75428579 1339497 9393377 3252802 473629 82435022 79802990 1504609 -2204271 3207688 467061 75428579 0 0 13763853 13763853 39294575 11816325 27478250 8958292 3401970 5556322 1131662 1016098 115564 31171708 7012804 24158904 71072893 CURRENT MATURITIES OF OPERATING LEASE LIABILITIES 113279 CUSTODIAN ACCOUNTS 846992 LITIGATION ACCRUED LIABILITY 7968144 LONG TERM OPERATING LEASE LIABILITIES 84073 9012488 X -4955825 -13671362 -13671362 8715537 0 8715537 13125327 0 13125327 0 13125327 PART V, LINE 4: USE OF ENDOWMENT FUNDS PERMANENT ENDOWMENT FUNDS ARE DIVIDED USE FUNDS WITH THE PRINCIPAL USED ONLY FOR THE EARNING OF INCOME. SUCH INCOME IS USED TO SUPPORT ASSORTED PROGRAMS AND GENERAL OPERATIONS. TERM ENDOWMENT FUNDS ARE DIVIDED USE FUNDS WITH THE PRINCIPAL RESTRICTED FOR INCOME EARNING AND PERMANENT IMPROVEMENTS AT CAMP STRAKE, THE INCOME FROM TERM ENDOWMENT FUNDS IS USED FOR OPERATIONS AT CAMP STRAKE. ALL OTHER ENDOWMENT FUNDS ARE USED TO SUPPORT GENERAL PROGRAM SERVICES AND TO INVEST FOR SUPPORT OF FUTURE GENERAL PROGRAM SERVICES. PART X, LINE 2: FIN 48 DISCLOSURE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"), EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION IS CLASSIFIED AS A PUBLIC CHARITY AND CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAX. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. X X X X X X 1 SPECTRUM MARKETING COMP 95 EDDY RD STE 101 MANCHESTER NH 03102 VARIOUS FUNDRAISING INITIATIVES 0 43341 32632 10709 43341 32632 10709 SPORTING CLAYS 375212 314861 60351 34285 10218 66813 375212 314861 60351 34285 10218 66813 111316 -50965 1 MEMBERSHIPS, UNIFORMS, FOOD, TRANSP., ETC. 5500 172773 831 FAIR MARKET VALUE FREE MEMBERSHIP, BOOKS, FOOD, TRANSPORTATION CAMPERSHIPS 27 4650 FAIR MARKET VALUE FREE CAMPERSHIP PART III, COLUMN (B) GRANTS ARE PROVIDED TO COVER THE COST OF THE $30 MEMBERSHIP, CAMPERSHIP FEES FOR APPROXIMATELY 61 YOUTH FOR THE YEAR. THERE ARE NO ELIGIBILITY OR INCOME REQUIREMENTS FOR THESE FUNDS. X X X X 0 0 0 0 0 0 0 0 0 MARVIN SMITH CEO/SCOUT EXECUTIVE 247061 0 35000 0 10791 0 8754 0 2448 0 304054 0 0 0 DOUGLAS C DAVIES JR CONTROLLER 198118 0 30432 0 1283 0 7274 0 15497 0 252604 0 0 0 THOMAS FRANKLIN CHIEF OPERATING OFFICER 182141 0 39779 0 567 0 6743 0 9402 0 238632 0 0 0 DUSTIN DUPUIS DIRECTOR OF FIELD SERVICES 113979 0 30432 0 1019 0 4336 0 8823 0 158589 0 0 0 TRAVIS BRINER DIRECTOR OF DEVELOPMENT 112074 0 30432 0 837 0 4362 0 8719 0 156424 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS OF SAM HOUSTON AREA COUNCIL BOY SCOUTS OF AMERICA HAS A COMPENSATION AND BENEFITS COMMITTEE TO DISCHARGE ITS RESPONSIBILITIES WITH RESPECT TO COMPENSATION OF THE CEO/SCOUT EXECUTIVE AND OTHER EMPLOYEES OF THE COUNCIL. THE COMPENSATION AND BENEFITS COMMITTEE IS COMPRISED OF AT LEAST THREE DIRECTORS, INCLUDING THE CHAIRMAN OF THE BOARD WHO SERVES AS CHAIRMAN OF THE COMMITTEE AND ONLY MEMBERS OF THE BOARD DETERMINED TO BE "INDEPENDENT" SERVE ON THE COMMITTEE. IN CARRYING OUT ITS PURPOSE, THE COMPENSATION AND BENEFITS COMMITTEE ANNUALLY REVIEWS AND USES THE BOY SCOUTS OF AMERICA'S COMPENSATION PROGRAM TO ASSURE AN INTERNALLY CONSISTENT AND EXTERNALLY COMPETITIVE COMPENSATION PROGRAM IN ORDER TO ATTRACT, RETAIN AND MOTIVATE QUALIFIED EXECUTIVE MANAGEMENT AND OTHER KEY EMPLOYEES AND PROVIDE INCENTIVE FOR THE ATTAINMENT OF THE COUNCIL'S STRATEGIC GOALS AND OBJECTIVES. THE BOY SCOUTS OF AMERICA'S COMPENSATION PROGRAM HAS BEEN REVIEWED BY GRANT THORNTON AND GRANT THORNTON PREPARED A REPORT DATED OCTOBER 7, 2016, THAT STATED THE TOTAL COMPENSATION PROGRAM AND POLICIES DEVELOPED BY THE BSA NATIONAL COUNCIL FOR LOCAL COUNCIL SCOUT EXECUTIVES (BOTH IN AGGREGATE AND BY COMPONENT) ARE CONSISTENT WITH MARKET PRACTICE. X 3 1621351 HI/LOW VALUE X 2 22520 FAIR MARKET VALUE X SUPPLIES 51 13272 ACTUAL COST 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 AND ALL RELATED SCHEDULES IS INITIALLY PRESENTED TO THE AUDIT COMMITTEE FOR THEIR REVIEW WHERE VARIOUS ASPECTS OF THE FORM ARE EXPLAINED AND DISCUSSED IN DETAIL. ANY PROPOSED CHANGES BY THE AUDIT COMMITTEE ARE INCLUDED IN FINAL DRAFT WHICH IS PRESENTED TO THE GOVERNING BOARD FOR THEIR REVIEW AND COMMENTS WHICH ARE THEN SUMMARIZED AND FORWARDED TO THE AUDIT COMMITTEE FOR PROPOSED INCLUSION IN THE FILING COPY. THE AUDIT COMMITTEE APPROVES THE FINAL COPY OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNANCE BOARD MAINTAINS A CONFLICT OF INTEREST POLICY TO PREVENT INSTITUTIONAL OR PERSONAL INTERESTS OF BOARD MEMBERS, OFFICERS, AND STAFF OF SAM HOUSTON AREA COUNCIL (THE "COUNCIL") FROM INTERFERING IN THE PERFORMANCE OF THEIR DUTIES AND TO SEE THAT THERE IS NO PERSONAL, PROFESSIONAL, OR POLITICAL GAIN AT THE EXPENSE OF THE COUNCIL. THE POLICY REQUIRES DISCLOSURE OF ANY CONFLICTS OF INTEREST AND THE RECUSAL OF ANY INTERESTED PARTY IN A RELATED DECISION. A YEARLY CONFLICT OF INTEREST QUESTIONNAIRE IS REQUESTED TO BE FILLED OUT AND RETURNED BY EACH PARTY COVERED BY THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF SAM HOUSTON AREA COUNCIL BOY SCOUTS OF AMERICA (THE "COUNCIL") HAS CREATED A COMPENSATION AND BENEFITS COMMITTEE CONSISTING OF AT LEAST THREE INDEPENDENT DIRECTORS INCLUDING THE CHAIRMAN OF THE BOARD. THE COMMITTEE REVIEWS AND USES THE BOY SCOUTS OF AMERICA'S COMPENSATION PROGRAM TO ASSURE AN INTERNALLY CONSISTENT AND EXTERNALLY COMPETITIVE COMPENSATION PROGRAM TO ATTRACT, RETAIN, AND MOTIVATE QUALIFIED EXECUTIVE MANAGEMENT AND OTHER KEY EMPLOYEES AND PROVIDE INCENTIVE FOR THE ATTAINMENT OF THE COUNCIL'S STRATEGIC GOALS AND OBJECTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE FOLLOWING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST: ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAWS INCLUDING, BUT NOT LIMITED TO, IRS FORM 990 AND, IF APPLICABLE, IRS FORM 990-T, THE ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY. FORM 990, PART XII, LINE 2C THE PROCESSES FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR.