2022-07-15T09:42:45-05:00 2021-12-31 741550819 MELTON & MELTON LLP 6002 ROGERDALE RD SUITE 200 HOUSTON TX 77072 990 2021-01-01 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 2022-07-15 1 MARVIN SMITH 999009999 JOHN BJORNGJELD CPA P01080718 2817591120 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z MARVIN D SMITH 2225 N LOOP WEST HOUSTON TX 77008 20913592 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 CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 60 60 244 10206 0 0 6366650 10951059 425941 1715984 2588978 2703186 1200008 1110154 10581577 16480383 11893 158225 0 0 6678413 6306729 15575 17981 756784 4279583 6884195 10985464 13367130 -403887 3113253 180659847 189244987 2852431 9852210 177807416 179392777 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 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 12102327 158225 2250805 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, AGES 13 OR 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 BOY 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 26,800 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. IN 2021, THIS AMOUNTED TO $553,313. 82370 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 2021, THE SAM HOUSTON AREA COUNCIL HAD 163 YOUTH IN 18 EXPLORING POSTS PARTICIPATING IN THE EXPLORING PROGRAM.IN 2021, 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 2021:* 26,800 TOTAL YOUTH SERVED* 10,206 REGISTERED ADULT VOLUNTEER LEADERS* 692 CUB SCOUT PACKS, SCOUTS BSA TROOPS, AND VENTURING CREWS* 7,851 CUB SCOUTS PARTICIPATED IN A CAMPING EXPERIENCE* 8,417 SCOUTS BSA MEMBERS AND VENTURERS PARTICIPATED IN A LONG-TERM CAMPING OR HIGH ADVENTURE EXPERIENCE * 17,218 CUB SCOUT RANKS EARNED* 7,082 SCOUTS BSA MEMBERS RANKS EARNED* 944 SCOUTS BSA MEMBERS ATTAINED RANK OF EAGLE SCOUT* 231,478 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 9TH CONSECUTIVE YEAR. 12102327 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 29 0 1 244 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 X 60 60 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 LEGAL COUNSEL 5.00 X 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 2.00 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 CHARLES D DAVIDSON 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 JOHN W DUTCH DIRECTOR 0.50 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 ADRIAN GARCIA DIRECTOR 0.50 X 0 0 0 RAYMOND T GARCIA DIRECTOR 0.50 X 0 0 0 S ANNIE HAMES DIRECTOR 0.50 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 & DIVERSITY 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 DANIEL H PEARS DIRECTOR 0.50 X 0 0 0 MARC G PORTAL PHD DIRECTOR 0.50 X 0 0 0 JEAN-FRANCOIS POUPEAU DIRECTOR 0.50 X 0 0 0 JAY R PRYOR 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 ALLEN SANDERS DIRECTOR 0.50 X 0 0 0 CHARLES E SCHNEIDER DIRECTOR 0.50 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 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 189379 0 7666 THOMAS O VARNELL CEO/SCOUT EXECUTIVE - RETIRED 55.00 X 499921 0 6464 THOMAS FRANKLIN CHIEF OPERATING OFFICER 55.00 X 182329 0 14933 DUSTIN DUPUIS DIRECTOR OF FIELD SERVICES 55.00 X 118058 0 12368 DOUGLAS C DAVIES JR CONTROLLER 55.00 X 191465 0 21506 BRANDON LEWIS DIRECTOR OF SUPPORT SERVIC 55.00 X 100343 0 14495 TRAVIS BRINER DIRECTOR OF DEVELOPMENT 55.00 X 108058 0 12444 MICHAEL BLAKE ASSISTANT DIRECTOR OF DEVE 55.00 X 101800 0 11411 1491353 0 101287 8 0 1 0 QUALITY CUSTOM HOMES PO BOX 1381 COLDSPRING TX 77331 CONSTRUCTION SERVICES 570095 KANDLE DINING SERVICES INC 5290 MADISON PIKE INDEPENDENCE KY 41051 CAMP FOOD SERVICES 401092 R&K PLUMBING 2502 CLARKS LANE STE 100 BRYAN TX 77808 CONSTRUCTION SERVICES 292080 WINSTEAD PC 2728 N HARDWOOD ST DALLAS TX 75201 PROFESSIONAL SERVICES 289446 ROPE WORKS PO BOX 1074 DRIPPING SPRINGS TX 78620 CONSTRUCTION SERVICES 215066 5 1255147 272440 3186085 6237387 77022 10951059 CAMPING INCOME 900099 1280178 1280178 ACTIVITIES INCOME 900099 435806 435806 1715984 1767694 1767694 4079552 3142943 1117 936609 -1117 935492 935492 79858 272440 101586 -21728 -21728 1784624 1187563 597061 597061 MISCELLANEOUS REVENUE 110000 534821 534821 534821 16480383 2250805 0 3278519 158225 158225 1491353 1316716 69199 105438 3434966 3032955 159449 242562 979965 860196 47490 72279 400445 349022 18126 33297 402514 294600 65489 42425 91882 67248 14949 9685 17981 17981 252450 198072 54378 87882 87882 1148207 1046774 7364 94069 1105106 1030792 29466 44848 179280 157278 6469 15533 44294 40503 1503 2288 85274 85274 2629667 2582536 18689 28442 376523 364171 4898 7454 EQUIPMENT RENT & MAINTE 163692 149890 5472 8330 OTHER EXPENSES 101796 101796 RECOGNITION AWARDS 95873 78958 1880 15035 PRINTING & PUBLICATIONS 71739 57757 687 13295 48016 41682 2511 3823 13367130 12102327 508019 756784 20337 119444 14895194 8104903 5735329 9068767 237594 2273021 63387 99277 209675 271679 94028943 20734202 74885557 73294741 83082708 95144868 84292 0 1445774 868287 180659847 189244987 767970 1071707 149686 113801 1934775 8666702 2852431 9852210 X 89413265 84063521 88394151 95329256 177807416 179392777 180659847 189244987 3113253 6440252 -7968144 X X 0 1 X 1 0 X 10568993 8138683 7181027 6366650 10473280 42728633 10568993 8138683 7181027 6366650 10473280 42728633 42728633 1587797 2372780 2350770 3245701 2367694 11924742 634944 650863 669691 333281 534821 2823600 57476975 13238346 0.74340 0.74310 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 88270901 5087807 7926702 7241852 1054401 92989097 82435022 725740 9930435 4207636 612660 88270901 75428579 1339497 9393377 3252802 473629 82435022 79802990 1504609 -2204271 3207688 467061 75428579 76292864 1656666 5146761 2874722 418579 79802990 0.13490 0.86510 0 0 13982582 13982582 39294575 10651313 28643262 8958292 3215073 5743219 1259476 1075474 184002 30534018 5792342 24741676 73294741 CUSTODIAN ACCOUNTS 698558 LITIGATION ACCRUED LIABILITY 7968144 8666702 X 22920635 6440252 6440252 16480383 0 16480383 13367130 0 13367130 0 13367130 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 2018. X X X X X X 1 SPECTRUM MARKETING COMP 95 EDDY RD STE 101 MANCHESTER NH 03102 VARIOUS FUNDRAISING INITIATIVES 0 34954 7740 27214 MARCIA FELDMAN & ASSOCIATES 41 TIEL WAY HOUSTON TX 77019 VARIOUS FUNDRAISING INITIATIVES 0 11193 10241 952 46147 17981 28166 SPORTING CLAYS 352298 272440 79858 27755 6327 67504 352298 272440 79858 27755 6327 67504 101586 -21728 1 MEMBERSHIPS, UNIFORMS, FOOD, TRANSP., ETC. 4987 147645 FAIR MARKET VALUE FREE MEMBERSHIP, BOOKS, FOOD, TRANSPORTATION CAMPERSHIPS 61 10580 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 THOMAS O VARNELL CEO/SCOUT EXECUTIVE - RETIRED 125860 0 371520 0 2541 0 3023 0 3441 0 506385 0 0 0 DOUGLAS C DAVIES JR CONTROLLER 190671 0 0 0 794 0 6117 0 15389 0 212971 0 0 0 THOMAS FRANKLIN CHIEF OPERATING OFFICER 171796 0 10000 0 533 0 5535 0 9398 0 197262 0 0 0 MARVIN SMITH CEO/SCOUT EXECUTIVE 183858 0 0 0 5521 0 5288 0 2378 0 197045 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. PART II, COLUMN (B) (III) THE BOY SCOUTS OF AMERICA, A SEPARATE ENTITY, MAINTAINS A BENEFIT RESTORATION PLAN WHICH IS A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR KEY EXECUTIVES. IN 2021, THE CONTRIBUTION TO THE BENEFIT RESTORATION PLAN BY THE BOY SCOUTS OF AMERICA AND REPORTABLE AS OTHER COMPENSATION FOR THOMAS O. VARNELL, CEO/SCOUT EXECUTIVE, WAS $0. OTHER REPORTABLE COMPENSATION FOR THOMAS O. VARNELL, CEO/SCOUT EXECUTIVE, INCLUDES $2,541 AND $0 IN TAXABLE VALUE OF GROUP TERM LIFE INSURANCE BENEFITS AND TAXABLE VALUE OF PERSONAL USE OF AUTOMOBILE, RESPECTIVELY, AND $371,520 EXECUTIVE RETENTION BONUS. PART II, COLUMN (C) FOR EACH EMPLOYEE LISTED, THIS COLUMN INCLUDES EMPLOYER MATCHING CONTRIBUTIONS TO THE BOY SCOUTS OF AMERICA MATCH SAVINGS PLAN. X 1 128 ACTUAL SALES PRICE X 2 52711 FAIR MARKET VALUE X SUPPLIES 52 24183 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. FORM 990, PART XI, LINE 9/SCHEDULE D, PART X, LINE 3 LITIGATION SETTLEMENT ADJUSTMENT TO NET ASSETS - $7,968,144 THE NATIONAL COUNCIL PROVIDES THE ORGANIZATION WITH A CHARTER, PROGRAM MATERIALS AND SUPPORT FOR ADMINISTRATION, AS WELL AS SPONSORING CERTAIN BENEFIT PLANS FOR THE ORGANIZATIONS EMPLOYEES. SINCE 1978, THE NATIONAL COUNCIL HAS OPERATED A GENERAL LIABILITY INSURANCE PROGRAM (GLIP) IN WHICH THE ORGANIZATION PARTICIPATES. ON FEBRUARY 18, 2020, THE NATIONAL COUNCIL FILED FOR PROTECTION UNDER CHAPTER 11 OF THE UNITED STATES BANKRUPTCY CODE. THE NATIONAL COUNCIL CONTINUES TO OPERATE ITS BUSINESS AND HAS RECEIVED BANKRUPTCY COURT APPROVAL TO CONTINUE ITS RELATIONSHIP WITH THE LOCAL COUNCILS, INCLUDING THE BENEFIT AND INSURANCE PROGRAMS NOTED ABOVE. NEITHER THE ORGANIZATION NOR ANY OTHER LOCAL COUNCIL ARE CURRENTLY PARTIES TO THE BANKRUPTCY PROCEEDING. THE NATIONAL COUNCIL HAS SOUGHT TO STAY LITIGATION AGAINST BOTH THE NATIONAL COUNCIL AND LOCAL COUNCILS AND HAS PROPOSED A PLAN OF REORGANIZATION THAT WOULD PROTECT LOCAL COUNCILS FROM ANY FURTHER LEGAL EXPOSURE FOR ABUSE CLAIMS ARISING PRIOR TO FEBRUARY 18, 2020, SUBJECT TO A TO-BE-DETERMINED CONTRIBUTION FROM LOCAL COUNCILS. SUCH PLAN WILL REQUIRE A CONTRIBUTION FROM LOCAL COUNCILS. AS OF DECEMBER 31, 2021, THE ORGANIZATIONS CONTRIBUTION IS EXPECTED TO BE $7,968,144; HOWEVER, THAT MAY INCREASE. THE ABILITY OF THE NATIONAL COUNCIL TO CONFIRM SUCH A PLAN AND THE SIZE OF THE POTENTIAL CONTRIBUTION, IF ANY, FROM THE ORGANIZATION IS UNKNOWN. HOWEVER, THE ORGANIZATION HAS RECORDED THE EXPECTED CONTRIBUTION OF $7,968,144 AS CONTRIBUTION TO SETTLEMENT TRUST UNDER EXPENSES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS IN 2021. A CORRESPONDING LIABILITY HAS BEEN RECORDED IN OTHER CURRENT LIABILITIES IN THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2021.