2022-11-10T16:04:55-06:00 2021-12-31 251467156 SISTERSON & CO LLP 310 GRANT ST SUITE 2100 PITTSBURGH PA 152192300 990 2021-01-01 250965214 LAUREL HIGHLANDS COUNCIL BOY SCOUTS OF AMERICA LAUR 4124712927 FLAG PLAZA 1275 BEDFORD AVENUE PITTSBURGH PA 15219 TODD MCGREGOR SCOUT EXECUTIVE/CEO 4124712927 2022-11-10 1 TODD MCGREGOR 999009999 MICHAEL M COMSTOCK P00474378 4122812025 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z TODD MCGREGOR FLAG PLAZA 1275 BEDFORD AVENUE PITTSBURGH PA 15219 12045694 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. 23 22 88 2048 0 0 2273666 2132243 858813 2246975 5064826 1671193 269437 531819 8466742 6582230 51672 82462 0 0 2903248 2922861 0 0 367386 8063429 2761093 11018349 5766416 -2551607 815814 40473321 42579082 9264401 9466864 31208920 33112218 X 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 1 2120740 1084471 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. 2385833 82462 1220030 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. 795278 406676 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. 5301851 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 27 0 1 88 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 22 1 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 JAMES TRACY DIRECTOR, PRESIDENT 1.00 X X 0 0 0 W SCOTT HARDY DIR., IMMED PAST COUNCIL PRES. 1.00 X X 0 0 0 ERICH C SMITH DIR., IMMED PAST COUNCIL PRES. 1.00 X X 0 0 0 H SCOTT CUNNINGHAM TREASURER 1.00 X X 0 0 0 JACK BOYDE COUNCIL COMMISSIONER 1.00 X X 0 0 0 SCOTT M LAMMIE CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 SHARON MOULDS 121-121 SCOUT EXECUTIVE/CEO 40.00 X X 26554 0 2152 IAN LILIEN 221-521 SCOUT EXECUTIVE/CEO 1.00 X X 0 0 0 TODD MCGREGOR 521- SCOUT EXECUTIVE/CEO 40.00 X X 179167 0 15058 CRAIG ZENDER DIRECTOR 1.00 X 0 0 0 ANDREA GERAGHTY DIRECTOR 1.00 X 0 0 0 LIVINGSTONE JOHNSON DIRECTOR 1.00 X 0 0 0 BRIAN TEDESCHI DIRECTOR 1.00 X 0 0 0 CARL BELT JR DIRECTOR 1.00 X 0 0 0 DOUGLAS S SCHWAB DIRECTOR 1.00 X 0 0 0 KEVIN FLANNERY DIRECTOR 1.00 X 0 0 0 ERIC NEWMAN DIRECTOR 1.00 X 0 0 0 PAUL PIGMAN JR DIRECTOR 1.00 X 0 0 0 DEAN PONTIUS DIRECTOR 1.00 X 0 0 0 RICHARD KRAPP DIRECTOR 1.00 X 0 0 0 LISA ABEL-PALMIERI DIRECTOR 1.00 X 0 0 0 KIMBERLY KRAPP DIRECTOR 1.00 X 0 0 0 WILLIAM KOLLER DIRECTOR 1.00 X 0 0 0 MARK LEWIS DIRECTOR 1.00 X 0 0 0 LEE TILGHMAN DIRECTOR 1.00 X 0 0 0 RICHARD BAUSHER 121-621 DIRECTOR 1.00 X 0 0 0 GORDON GEBBENS 121-1021 DIRECTOR 1.00 X 0 0 0 KEVIN SQUIRE 121-621 DIRECTOR 1.00 X 0 0 0 TRACEY BURKEY CHIEF DEVELOPMENT OFFICER 40.00 X 101158 0 13455 ALAN PARKS DEPUTY SCOUT EXECUTIVE 40.00 X 107587 0 14226 414466 0 44891 3 0 1 0 ARAMARK 27310 NETWORK PLACE CHICAGO IL 60673 COMMISARY & FOOD SERVICE 409782 1 96592 275560 322471 293147 1144473 22785 2132243 CAMPING 611600 1851770 1851770 ACTIVITY FEES 453220 395205 395205 2246975 1349969 1349969 42950 0 42950 42950 42950 5456206 154000 5288982 0 167224 154000 321224 321224 115977 275560 115977 0 83172 58505 24667 24667 MISCELLANEOUS 900099 390322 390322 INSURANCE PROCEEDS 900099 73880 73880 464202 6582230 2711177 0 1738810 82462 82462 222931 200565 4793 17573 2090651 1887545 43523 159583 197022 169802 5833 21387 244615 210787 7249 26579 167642 151431 3474 12737 102421 89464 2208 10749 37150 32450 801 3899 222726 194550 4803 23373 3447 2999 96 352 796914 776161 4446 16307 45781 39990 987 4804 433759 408401 5434 19924 103313 96145 1536 5632 35043 31033 859 3151 94352 94352 563616 552211 2444 8961 210406 180949 6312 23145 RECOGNITION AWARDS 35200 33478 262 1460 BANK SERVICE CHARGES 24384 21215 679 2490 EQUIPMENT RENTAL AND MA 10636 9367 272 997 41945 36494 1168 4283 5766416 5301851 97179 367386 1858455 2784463 1901494 936883 1075 284925 235234 161661 64873 42733 30760694 18715100 11738755 12045594 22013539 23960502 2659896 2362321 40473321 42579082 54968 89225 211987 401842 2978676 2919130 6018770 6056667 9264401 9466864 X 16758042 19036943 14450878 14075275 31208920 33112218 40473321 42579082 815814 1087484 0 X 0 1 X 1 0 X 3992224 2848992 3746332 2273666 2132243 14993457 3992224 2848992 3746332 2273666 2132243 14993457 493676 14499781 615210 616311 676694 1446529 1349969 4704713 722689 426129 2036676 363259 661152 4209905 23908075 12854925 0.60650 0.64080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 16751213 3853561 1020993 1934772 19690995 16190287 475602 691953 606629 16751213 13445370 1828953 1434764 518800 16190287 14157184 1036000 1073321 674493 13445370 12637084 1380630 900596 761126 14157184 0.28520 0.51000 0.20480 0 0 3800748 3800748 19748985 13689567 6059418 1745017 528526 1216491 5465944 4497007 968937 12045594 BENEFICIAL INTEREST IN IRREVOCABLE TRUSTS 1540432 F CASH & INVESTMENTS HELD AS CUSTODIANS 821889 F 2362321 OTHER CURRENT LIABILITIES 84520 VOLUNTARY LITIGATION CONTRIBUTION 5972147 6056667 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 2021 OR 2020 CONSOLIDATED FINANCIAL STATEMENTS. TAX YEARS 2018 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. VARIOUS LUNCHEONS/DINNERS 167052 106947 60105 60105 GOLF CLASSIC/GOLF OUTINGS 173292 128277 45015 45015 5 51193 40336 10857 10857 391537 275560 115977 115977 115977 0 1 SEE EXPLANATION IN PART IV BELOW 82462 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 521- SCOUT EXECUTIVE/CEO 179167 0 0 0 0 0 5063 0 9995 0 194225 0 0 0 FORM 990, PART III, LINE 3 A PROGRAM FEE WAS ADDED WHICH INCLUDES THE PRIOR INSURANCE FEE ADDED TO REGISTRATION FOR YOUTH AND ADULTS. THE FEE IS $48 FOR YOUTH AND $12 PER ADULT PRORATED BY MONTHS. THE REVENUE FROM 2021 PROGRAM FEES WERE $353,569. FORM 990, PART VI, SECTION A, LINE 2 RICHARD KRAPP AND KIMBERLY KRAPP ARE MARRIED. 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 FLAG PLAZA 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 322471 ACTUAL AMOUNTS RECEIVED