2022-11-30T05:32:58-08:00 2021-12-31 561793406 Apple Koceja & Associates CPAS PA 445 Dolley Madison Road Ste 202 Greensboro NC 27410 990 2021-01-01 561762001 Old North State Council Inc OLDN 3363789166 1405 Westover Terrace Greensboro NC 27408 C Clifton Morris Executive Director 2022-11-30 true C Clifton Morris 999009999 Vicki L Kendrick CPA P00034768 3368348696 3 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z X C Clifton Morris 1405 Westover Terrace Greensboro NC 27408 2432812 false X www.bsaonsc.org X 1992 NC 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. 37 36 97 1859 0 1117270 939491 129637 787418 565539 308644 96787 146241 1909233 2181794 4311 16046 0 1189575 1268143 0 151321 788951 1229913 1982837 2514102 -73604 -332308 16607268 17303663 123904 4883498 16483364 12420165 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. false false 2294091 16046 787418 Indoor/Outdoor scouting activities to help youth develop the life skills they need to become future leaders and active citizens in their communities. 2294091 true true false false false false false false false true true false false false true true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 2 0 true 97 true false false false false false false false 0 false false false false false false false X 37 36 false false false false true true false true true false true true true true true true true true true false false X X Sherron Whitesell 3363789166 1405 Westover Terrace Greensboro NC 27408 C Clifton Morris Executive Dir. 40.00 0.00 X 127578 0 11249 Ian Baltutis Board Member 1.00 0.00 X 0 0 0 Hal Bates Board Member 1.00 0.00 X 0 0 0 Jason Coe Board Member 1.00 0.00 X 0 0 0 Janice Wrenn Board Member 1.00 0.00 X 0 0 0 Rev Odell Cleveland Board Member 1.00 0.00 X 0 0 0 Hunter Galloway Board Member 1.00 0.00 X 0 0 0 Sue Hampton Board Member 1.00 0.00 X 0 0 0 Charlie Holderness Board Member 1.00 0.00 X 0 0 0 David Bone Board Member 1.00 0.00 X 0 0 0 Tim Harper Board Member 1.00 0.00 X 0 0 0 Walker McCrary Board Member 1.00 0.00 X 0 0 0 Dr Victoria Benson Board Member 1.00 0.00 X 0 0 0 Scott Tippett Board Member 1.00 0.00 X 0 0 0 Drew Maerz Board Member 1.00 0.00 X 0 0 0 Peter Lamm Board Member 1.00 0.00 X 0 0 0 Jordan Lessard Board Member 1.00 0.00 X 0 0 0 Robert Rhodes Board Member 1.00 0.00 X 0 0 0 Ken Shahbaz Board Member 1.00 0.00 X 0 0 0 Dr Scott Spillman Board Member 1.00 0.00 X 0 0 0 Doug Thorne Board Member 1.00 0.00 X 0 0 0 Dr Scott Welch Board Member 1.00 0.00 X 0 0 0 Dr William Woodruff Board Member 1.00 0.00 X 0 0 0 Ken Woody Board Member 1.00 0.00 X 0 0 0 John Wilson Board Member 1.00 0.00 X 0 0 0 Steve Worrell Board Member 1.00 0.00 X 0 0 0 J D Wooten President 1.00 0.00 X X 0 0 0 Christy Kirksey Commissioner 1.00 0.00 X X 0 0 0 Mickey Kluttz Treasurer 1.00 0.00 X X 0 0 0 Tom McGowen Trs Pres/VP Fin 1.00 0.00 X X 0 0 0 Nita Grubbs VP Risk Mgmt 1.00 0.00 X X 0 0 0 Benton Neese VP Program 1.00 0.00 X X 0 0 0 John Wilson VP Membership 1.00 0.00 X X 0 0 0 Rob Kennerly VP Properties 1.00 0.00 X X 0 0 0 Bob Paxton Past President 1.00 0.00 X X 0 0 0 Aaron Bennett Attorney 1.00 0.00 X X 0 0 0 Barry Smith Natl. Represen. 1.00 0.00 X X 0 0 0 127578 11249 1 false false false 0 65991 20010 249200 604290 939491 Program fees 721210 787418 787418 787418 282911 282911 0 0 3250 3250 3250 3250 11091 25679 11037 54 25679 25733 25733 355921 20010 239981 115940 0 0 Miscellaneous 900099 27051 27051 27051 2181794 814469 311894 0 16046 16046 0 0 138827 124858 3941 10028 0 847592 765591 23136 58865 103054 88148 4206 10700 98071 83886 4002 10183 80599 71536 2557 6506 0 0 15800 15800 0 0 0 7125 7125 0 47800 44216 1011 2573 15561 11993 2839 729 0 253081 248187 1381 3513 38018 35160 685 2173 0 18842 17451 315 1076 0 27996 27996 202475 189007 3800 9668 68247 62664 1575 4008 Supplies 331216 321031 57 10128 Recognition awards 74252 65754 370 8128 Rental and maint. of equipment 52190 49029 892 2269 Miscellaneous 29328 26325 847 2156 47982 38088 1276 8618 2514102 2294091 68690 151321 450 400 1430580 1258698 0 4569 16741 0 0 0 13482 9319 2160 13791 12074237 7184619 5022562 4889618 9388449 10329203 0 0 0 745016 785893 16607268 17303663 68735 43615 3948 5110 51221 4834773 123904 4883498 X 12111299 7706526 4372065 4713639 16483364 12420165 16607268 17303663 X -332308 1036709 -4767600 X false true X true false X 1488309 1473295 869498 1117270 939491 5887863 0 0 1488309 1473295 869498 1117270 939491 5887863 1109373 4778490 128544 80051 160644 153100 282911 805250 0 0 6693113 6382862 0.71390 0.73660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10147432 63903 880334 47949 11043720 8162619 53322 1958352 26861 10147432 7451107 14862 752959 56309 8162619 7934252 217402 -658495 42052 7451107 7166129 60241 755137 47255 7934252 0.59870 0.25450 0.14680 true false false 2446362 2446362 7737418 5574322 2163096 1071466 971517 99949 818991 638780 180211 4889618 Accrued contrib. to BSA Settlement Trust 4767600 Custodial funds 65134 Payroll taxes withheld 2039 4834773 X 3218503 1036709 1036709 2181794 2181794 7281702 4767600 4767600 2514102 2514102 Part V, Line 4: Intended uses of the endowment fund. Endowment funds are intended to support future operations and program services. Part X : FIN48 Footnote The Council is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code whereby only unrelated business income, as defined by Section 509(a)(1) of the Code is subject to federal income tax. The Council currently has no unrelated business taxable income. The Council assesses whether it is more likely than not that a tax position will be sustained upon examination of the technical merits or 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 financial statements. No uncertain tax positions were identified by the Council as of December 31, 2021. Federal returns for the years ended 2018, 2019, and 2020 remain subject to examination by the Internal Revenue Service. Part XII, Line 2d: Other expenses and losses per audited F/S Contribution to BSA Settlement Trust $4767600 false Popcorn Sales 355921 355921 237418 Kentucky 12590 12590 1518 1 7420 7420 1045 375931 20010 355921 239981 239981 115940 true 0 0 Camp tuition scholarships 49 13553 N/A N/A Pmt. of reg. fees for needy indiv. 96 2493 N/A N/A Grantmaker's Description of How Grants are Used All grants and assistance require an application from the recipients and approval by governing committee. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The organization's members are required to complete a registration form and pay annual dues. Form 990, Part VI, Line 11b: Form 990 Review Process The scout executive, audit committee and board review approve a preliminary copy of the 990 prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The conflict of interest policy is addressed at the annual business meeting. Any conflicts of policy are addressed and voted on if deemed necessary. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Compensation for officers and top management is based on performance and is subject to board approval. Research, including comparisons to comparable organizations, and recommendations are prepared by the independent personnel committee. This process was last undertaken in 2020 for the review of compensation of the previous executive director. New executive director was hired in 2021, and there has been no review. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents, conflict of interest policy and financial statements are available from the organization's headquarters upon request. Other Changes In Net Assets Or Fund Balances - Other Decreases Accrued contribution to BSA Settlement Trust = -$4767600 Form 990 - Explanation of Amended Return The Council's $4,767,600 accrued contribution to BSA Settlement Trust was inadvertently reported on the original return as an expense. Since the accrued contribution is a loss and not an expense, it has been moved from Part IX Statement of Functional Expenses, Line 24 Other expenses on the original return to Part XI Reconciliation of Net Assets, Line 9 Other changes in net assets or fund balances on the amended return. Consequently, this change also affected the following schedules:Part I Summary: The original return reported Other expenses of $5,997,513, Total expenses of $7,281,702, and Revenue less expenses of $-5,099,908. The amended return reports Other expenses of $1,229,913, Total expenses of $2,514,102, and Revenue less expenses of $-332,308.Part III Statement of Program Service Accomplishments, Line 4a: The original return reported Expenses of $7,061,691. The amended return reports Expenses of $2,294,091.Part IX Statement of Functional Expenses: The original return reported Total program expenses of $7,061,691 and Total functional expenses of $7,281,702. The amended return reports total program expenses of $2,294,091 and Total functional expenses of $2,514,102.Schedule D, Part XII Reconciliation of Expenses per Audited Financial Statements with Expenses per Return: The original return reported Other Amounts included on line 1 but not on Form 990, Part IX, line 25 of $0 and Total expenses of $7,281,702. The amended return reports Other Amounts included on line 1 but not on Form 990, Part IX, line 25 of $4,767,600 and Total Expenses of $2,514,102. Form 990, Part XI, Line 9 Explanation The National Council provides the Council with a charter, program materials and support for administration as well as sponsoring certain benefit plans for Council employees. Since 1978 the National Council has operated a general liability insurance program in which the Council 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 in the ordinary course and has received bankruptcy court approval to continue its relationship with the Councils including the benefit and insurance programs noted above. Neither the Council nor any other local council are currently parties to the bankruptcy proceeding. The court has granted a stay on litigation against both the Council and any other local councils, and the National Council 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. Such plan will require a contribution from local councils. The Council estimates that its contribution will be $4,767,600, and has accrued this loss in its December 31, 2021 financial statements. This amount may increase. The ability of the National Council to confirm such a plan is unknown. Management of the Council is unable to assess the effect, if any, the resolution of these matters by the National Council may have on the Councils operations or its financial statements.