2021-10-01T11:44:46-05:00 2020-12-31 205991824 SC&H GROUP INC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2020-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 KENDRICK JE MILLER CEO & SCOUT EXECUTIVE 4435732500 2021-09-23 1 KENDRICK JE MILLER XXX-XX-XXXX LORI S BURGHAUSER P00370694 4104031500 2021-09-23 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KENDRICK JE MILLER 701 WYMAN PARK DRIVE BALTIMORE MD 21211 7682703 0 1761 X HTTP//WWW.BALTIMOREBSA.ORG X 1911 MD PROGRAMS PROMOTE THE ABILITY OF YOUTH AND YOUTH ADULTS TO DO THINGS FOR THEMSELVES AND OTHERS, TRAIN THEM IN SCOUTCRAFT, AND TEACH THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES USING METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 68 67 37 7500 6675 0 2957323 2447385 1802881 343688 744558 506712 761934 298012 6266696 3595797 0 0 0 0 2458386 2391661 94400 17018 275239 2909243 1610426 5462029 4019105 804667 -423308 18109061 18248063 1884737 1593417 16224324 16654646 X THE BALTIMORE AREA COUNCIL 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, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF YOUTH AND YOUNG ADULTS 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 1 3328010 571503 CAMPING AND OTHER ACTIVITIES - THE BALTIMORE AREA COUNCIL OWNS AND OPERATES THE BROAD CREEK MEMORIAL SCOUT RESERVATION WHICH IS USED FOR SUMMER CAMP PROGRAMS AS WELL AS YEAR-ROUND CAMPING. THE COUNCIL DEVELOPS AND MAINTAINS CAMPING TRADITIONS AND SPIRIT AND PROMOTES CAMPING AS A MEANS TO EDUCATE SCOUTS. DUE TO THE COVID-19 PANDEMIC, THE COUNCIL WAS UNABLE TO HOLD IN PERSON CAMPING ACTIVITIES IN 2020. HOWEVER, THE COUNCIL DID HOLD VIRTUAL EVENTS WHEN POSSIBLE, WHICH ALLOWED SCOUTS AND VOLUNTEERS TO SAFELY PARTICIPATE IN SCOUTING PROGRAMS AND FELLOWSHIP. THE COUNCIL ALSO OPERATES OTHER ACTIVITIES THROUGHOUT THE YEAR TO PROVIDE AN EDUCATIONAL PROGRAM FOR YOUTH AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND TO DEVELOP PERSONAL FITNESS. SCOUTING ACTIVITIES INCLUDE TRAININGS, DAY CAMPS, S.T.E.M. EVENTS, PINEWOOD DERBY AND MANY MORE. IN ALL, OVER 22,000 YOUTH AND YOUNG ADULTS AND OVER 6,600 ADULT VOLUNTEERS PARTICIPATED IN THE SCOUTING PROGRAM IN THE BALTIMORE AREA. 3328010 1 1 0 0 0 0 1 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 11 0 37 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 68 67 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X KENDRICK JE MILLER 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 KENDRICK MILLER CEO/SEC & SCOUT EXECUTIVE 40.00 0.00 X X 251310 0 123880 MANUEL FONSECA DEPUTY DIRECTOR/COO 40.00 0.00 X 136984 0 29072 MIKE SULLIVAN COUNCIL PRESIDENT 2.00 0.00 X X 0 0 0 BRUCE MCMILLIN IMMEDIATE PAST PRESIDENT/COUNCIL PRESIDENT (PY) 2.00 0.00 X X 0 0 0 JEFF SEYMOUR COUNCIL COMMISSIONER 2.00 0.00 X X 0 0 0 BURT MARSH IMMEDIATE PAST COMMISSIONER 2.00 0.00 X X 0 0 0 MARK GILLETT TREASURER 2.00 0.00 X X 0 0 0 MICHAEL NEUMAN TREASURER (PY)/BROAD MEMBER 2.00 0.00 X X 0 0 0 TREY SCHUPERT IMMEDIATE PAST CHAIR (PY)/ BOARD MEMBER 1.00 0.00 X 0 0 0 TRACEY ESTEP DISTRICT CHAIR 1.00 0.00 X 0 0 0 TOM O'DWYER DISTRICT CHAIR 1.00 0.00 X 0 0 0 BARRY BILSON VICE CHAIRMAN, INVESTMENTS 1.00 0.00 X 0 0 0 DAVID HODNETT VICE CHAIRMAN, MEMBERSHIP 1.00 0.00 X 0 0 0 BRIAN MACARI VICE CHAIRMAN, DISTRICT OPERATIONS 1.00 0.00 X 0 0 0 PAUL MADDEN VICE CHAIRMAN, PROGRAM 1.00 0.00 X 0 0 0 DEL PARKS VICE CHAIRMAN, MARKETING/PROMOTION 1.00 0.00 X 0 0 0 STEVE WOERNER VICE CHAIRMAN, ADMINISTRATION 1.00 0.00 X 0 0 0 DAVID GIBBONS PAST CHAIR 1.00 0.00 X 0 0 0 BARRY GOSSETT PAST CHAIR 1.00 0.00 X 0 0 0 JAY LENROW ESQ PAST CHAIR 1.00 0.00 X 0 0 0 TOM OWSLEY ESQ PAST CHAIR 1.00 0.00 X 0 0 0 HENRY A ROSENBERG JR PAST CHAIR 1.00 0.00 X 0 0 0 DAN ALBRIGHT BOARD MEMBER 1.00 0.00 X 0 0 0 CINDY ATKINSON BOARD MEMBER 1.00 0.00 X 0 0 0 KAREN AUWAERTER BOARD MEMBER 1.00 0.00 X 0 0 0 RANSOM BALDWIN BOARD MEMBER 1.00 0.00 X 0 0 0 VIC BERNSON BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 STEPHEN BLAKE BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN BOIA BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN BROOKE BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS BURTON BOARD MEMBER 1.00 0.00 X 0 0 0 ED CALLAHAN BOARD MEMBER 1.00 0.00 X 0 0 0 GARY CEARFOSS BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 TODD CLONTZ BOARD MEMBER 1.00 0.00 X 0 0 0 MARY LOU COYLE BOARD MEMBER 1.00 0.00 X 0 0 0 ROBBIE DIBIAGIO BOARD MEMBER 1.00 0.00 X 0 0 0 DAN DINKIN BOARD MEMBER 1.00 0.00 X 0 0 0 JAMES FICKE BOARD MEMBER 1.00 0.00 X 0 0 0 PAM FLEAGLE BOARD MEMBER 1.00 0.00 X 0 0 0 VICKI FRANZ BOARD MEMBER 1.00 0.00 X 0 0 0 JIM GRANT BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 FRAN HENSEN BOARD MEMBER 1.00 0.00 X 0 0 0 GEORGE HILL BOARD MEMBER 1.00 0.00 X 0 0 0 IRA HIMMEL ESQ BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 MIKE HUNEKE BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE JOHNSTON BOARD MEMBER 1.00 0.00 X 0 0 0 JACK KIDD BOARD MEMBER 1.00 0.00 X 0 0 0 MARIANNE LEE BOARD MEMBER 1.00 0.00 X 0 0 0 BILL LEIMBACH BOARD MEMBER 1.00 0.00 X 0 0 0 DAN LENTZ BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE LINKOUS BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID MANKIEWICZ BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID MARKS BOARD MEMBER 1.00 0.00 X 0 0 0 TIMOTHY MARTIN BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN MCGETTIGHAN BOARD MEMBER 1.00 0.00 X 0 0 0 SKIP MILLER BOARD MEMBER 1.00 0.00 X 0 0 0 CHARLIE MORGAN BOARD MEMBER 1.00 0.00 X 0 0 0 ARNETT MUMFORD BOARD MEMBER 1.00 0.00 X 0 0 0 JIM OLSON BOARD MEMBER 1.00 0.00 X 0 0 0 RAY PALMER BOARD MEMBER 1.00 0.00 X 0 0 0 RUSS PHELPS BOARD MEMBER 1.00 0.00 X 0 0 0 GARY PUSHKIN BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 MARK RING BOARD MEMBER 1.00 0.00 X 0 0 0 HOWARD RUTHERFORD BOARD MEMBER 1.00 0.00 X 0 0 0 DOUG SAWYER BOARD MEMBER 1.00 0.00 X 0 0 0 JOE SCOTT BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE STOCKARD BOARD MEMBER 1.00 0.00 X 0 0 0 STAN TINTER BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE TOMKO BOARD MEMBER 1.00 0.00 X 0 0 0 PETE TRIDONE BOARD MEMBER 1.00 0.00 X 0 0 0 MARY BETH TUNG BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 ANDY WALEY BOARD MEMBER 1.00 0.00 X 0 0 0 LINDSEY WELSH BOARD MEMBER 1.00 0.00 X 0 0 0 BARRY WILLIAMS BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE YELLAND BOARD MEMBER 1.00 0.00 X 0 0 0 DEL PAT YOUNG BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 388294 0 152952 2 0 1 0 0 103816 660575 411200 1271794 97848 2447385 CAMPING AND ACTIVITY REVENUE 721210 277154 277154 SCOUT SHOP RENTAL REVENUE 532000 66534 66534 343688 308286 308286 55157 0 55157 55157 55157 3863348 3664922 198426 198426 198426 24996 660575 35062 -10066 -10066 532632 386922 145710 145710 OTHER REVENUE 900099 100536 82105 18431 ADVERTISING REVENUE 519130 6675 6675 107211 3595797 571503 6675 570234 311651 271834 20843 18974 1582556 1352230 120574 109752 136863 117788 9986 9089 210258 182112 14734 13412 150333 128671 11340 10322 88106 88106 37678 37678 17018 17018 49701 49701 89230 78399 5648 5183 10328 9940 203 185 206285 170964 13817 21504 345793 312717 16648 16428 132727 113685 10006 9036 21901 19305 1056 1540 127 108 10 9 192354 182429 5196 4729 101253 89480 6163 5610 PROGRAM/OTHER SUPPLIES 135664 127864 2543 5257 CHARTER & NATIONAL FEE 95950 95950 RECOGNITION AWARDS 64098 37960 232 25906 SPECIFIC ASSISTANCE 19371 19371 19860 17203 1372 1285 4019105 3328010 415856 275239 2246991 1413390 1275237 333650 1633411 1192505 43748 15770 35681 31204 120035 197735 13151948 7577426 4196506 5574522 8484588 9423055 72864 66232 18109061 18248063 93300 143818 552118 541541 1239319 908058 1884737 1593417 X 10564506 12182860 5659818 4471786 16224324 16654646 18109061 18248063 X -423308 860262 -6632 X X 0 1 X 1 0 X 2310807 2336220 3995928 2957323 2447385 14047663 2310807 2336220 3995928 2957323 2447385 14047663 1237252 12810411 412283 620969 444387 328842 363443 2169924 282044 200421 151189 174031 43427 851112 17068699 11894424 0.75050 0.71180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: EVENT REVENUE - 2016 AMOUNT: $ 282,044. 2017 AMOUNT: $ 200,421. 2018 AMOUNT: $ 151,189. 2019 AMOUNT: $ 174,031. 2020 AMOUNT: $ 24,996. OTHER REVENUE - 2020 AMOUNT: $ 18,431. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 2 766.00 0 0 0 1 0 0.00 0 0 1 X 4253866 10800 667957 197111 4735513 3694369 16250 728989 185741 4253866 4037647 16674 -176217 183735 3694369 3582737 39191 587653 171934 4037647 3520498 20000 209725 167486 3582737 0.40330 0.24220 0.35450 0 0 2099246 2099246 6706163 5013398 1692765 795255 688650 106605 3551284 1875378 1675906 5574522 X 4534638 860262 75145 10066 945473 3589165 6632 6632 3595797 4104316 75145 10066 85211 4019105 0 4019105 PART II, LINE 5: THE FIRST EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTRICTIONS. ANY CHANGE TO THE USAGE OF THE PROPERTY IS SUBJECT TO APPROVAL BY THE HARFORD COUNTY AGRICULTURAL ADVISORY BOARD, THE HARFORD COUNTY BOARD OF ESTIMATES AND THE HARFORD COUNTY COUNCIL. THE SECOND EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTRICTIONS. ANY CHANGE IS SUBJECT TO APPROVAL BY THE MARYLAND DEPARTMENT OF NATURAL RESOURCES. PART II, LINES 6 AND 7: THERE ARE RANGERS ON THE PROPERTY 24 HOURS A DAY AND 7 DAYS A WEEK. THERE IS ALSO A COMMITTEE OF VOLUNTEERS WHO MONITOR THE PROPERTY. THE NUMBER OF HOURS DEVOTED TO AND THE AMOUNT OF EXPENSES INCURRED IN MONITORING, INSPECTING, AND ENFORCING THE CONSERVATION EASEMENTS ARE NOT TRACKED BY THE ORGANIZATION. PART II, LINE 9: THE FIRST CONSERVATION EASEMENT FOR APPROXIMATELY 389 ACRES WAS GRANTED ON JANUARY 20, 2005. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. THERE IS NO CURRENT YEAR REVENUE OR EXPENSE REQUIRED TO BE DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. THE SECOND CONSERVATION EASEMENT FOR APPROXIMATELY 377 ACRES WAS GRANTED ON AUGUST 13, 2009. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. CURRENT YEAR REVENUE IS DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. PART IV, LINE 2B: THE COUNCIL ACTS AS CUSTODIAN OF FUNDS FOR CERTAIN OTHER ORGANIZATIONS, WHICH ARE PRIMARILY REGISTRATION FEES TO BE SENT TO THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA. AS AN AGENT, THE COUNCIL RECEIVES, HOLDS AND DISBURSES THE CUSTODIAN FUNDS AS DIRECTED BY THE OTHER ORGANIZATIONS. THE COUNCIL DOES NOT EXERCISE DISCRETIONARY CONTROL OVER THE USE OF THE FUNDS. PART V, LINE 4: THE COUNCIL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE AS OF YEAR END FOR THE PRECEDING THREE YEARS IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE COUNCIL CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT ACCORDINGLY, OVER THE LONG TERM, THE COUNCIL EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT THE RATE APPROXIMATING THE CONSUMER PRICE INDEX ANNUALLY. THIS IS CONSISTENT WITH THE COUNCIL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: ASC 740, INCOME TAXES (ASC 740), PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AS WELL AS GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND FINANCIAL STATEMENT REPORTING DISCLOSURES. FOR THESE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COUNCIL RECOGNIZES INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX EXPOSURES AS A COMPONENT OF INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 10,066. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 6,632. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 10,066. X X X X X X X 1 ALLEGIANCE FUNDRAISING 3064 94TH STREET FARGO ND 58104 DIRECT MAILING 0 20448 17018 3430 20448 17018 3430 MD DISTINGUISHED CITIZEN AWARDS 245648 245648 2707 HEALTH GOOD SCOUT LUNCHEON 128561 128561 2774 10 311362 286366 24996 2789 15052 3191 8549 685571 660575 24996 2789 15052 3191 14030 35062 -10066 X X X X 0 0 0 0 0 0 0 0 0 KENDRICK MILLER CEO/SEC & SCOUT EXECUTIVE 244992 0 0 0 6318 0 105075 0 18805 0 375190 0 0 0 MANUEL FONSECA DEPUTY DIRECTOR/COO 129299 0 5000 0 2685 0 16140 0 12932 0 166056 0 0 0 SCHEDULE J, PAGE 2, PART II, COLUMN (C) RETIREMENT AND OTHER DEFERRED COMPENSATION - KENDERICK MILLER PARTICIPATES IN A DEFINED BENEFIT PENSION RETIREMENT PLAN THROUGH BSA NATIONAL. THE IRS REQUIRES THAT THE ORGANIZATION REPORT ON PART VII OF THE FORM 990, COLUMN (F) AS WELL AS SCHEDULE J, PAGE 2, PART II, COLUMN (C) THE ACTUARIAL INCREASE IN VALUE FOR THEIR DEFINED BENEFIT PLAN. AS SUCH, THE ORGANIZATION REPORTED $97,887 FOR KENDRICK'S ACTUARIAL INCREASE IN VALUE OF DEFINED BENEFIT PLAN. THESE ACTUARIAL VALUES ARE CALCULATED BY THE ACTUARY FOR THE BSA RETIREMENT PLAN. THE FACTORS THAT DRIVE THE INCREASE INCLUDE THE AGE OF THE PARTICIPANT, LIFE EXPECTANCY, CURRENT INTEREST RATES AND SALARY AMONG OTHER FACTORS. THE CHANGES IN ACTUARIAL VALUE DO NOT REPRESENT ACTUAL OUT OF POCKET EXPENSES INCURRED BY THE COUNCIL. IN 2020 KENDRICK MILLER ALSO PARTICIPATED IN THE COUNCIL'S 403(B) RETIREMENT PLAN UNDER THIS PLAN, THE COUNCIL PAID $7,188 IN MATCHING CONTRIBUTIONS TO THE PLAN FOR KENDRICK. THESE AMOUNTS ARE ALSO DISCLOSED ON COLUMN IN (F) OF PART VII OF THE FORM 990 AS WELL AS COLUMN (C), PART II OF SCHEDULE J. X 7 91825 FMV X PROGRAM SUPPLIES 3 6023 FMV 0 0 0 0 FORM 990, PART III, LINE 3 DUE TO THE COVID19 VIRUS, THE ORGANIZATION WAS UNABLE TO HOLD IN PERSON CAMPING ACTIVITIES IN 2020. HOWEVER, THE ORGANIZATION DID HOLD VIRTUAL EVENTS WHEN POSSIBLE, WHICH ALLOWED SCOUTS AND VOLUNTEERS TO SAFELY PARTICIPATE IN SCOUTING PROGRAMS AND FELLOWSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE WILL REVIEW THE DRAFT OF THE FORM 990 AND, AFTER REVIEW AND APPROVAL, COPIES OF THE FORM WILL BE SUBMITTED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE BASIC POLICY OF THE BALTIMORE AREA COUNCIL, BOY SCOUTS OF AMERICA (BSA) THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE (BSA) HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE (BSA) OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE (BSA). WITH RESPECT TO DEALING WITH THIRD PARTIES IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. AN ANNUAL STATEMENT IS SIGNED BY EXECUTIVE BOARD MEMBERS WHICH STATES THEIR COMMITMENT TO REMAINING INDEPENDENT AND FREE FROM CONFLICT. THE SIGNED STATEMENTS ARE COLLECTED AND TRACKED BY THE ORGANIZATIONS EXECUTIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE MEETS ANNUALLY TO DETERMINE THE SCOUT EXECUTIVE'S COMPENSATION. THEY ARE JOINED BY THE AREA DIRECTOR (A BSA EMPLOYEE) WHO HELPS IN THIS PROCESS. THEY HAVE ACCESS TO INFORMATION ABOUT SALARIES AT COMPARABLE SIZE ORGANIZATIONS AS WELL AS PERFORMANCE METRICS. THE COMPENSATION COMMITTEE ALSO REVIEWS STAFF EVALUATIONS EACH YEAR. THE BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION PUBLISHES GUIDELINES FOR STAFF AND EMPLOYEE SALARIES. THESE ARE REVIEWED ALONG WITH LOCAL WAGES FOR COMPARABLE POSITIONS. THE COMPENSATION COMMITTEE RECOMMENDS ALL SALARY ADJUSTMENTS FOR STAFF AND OFFICERS FOR APPROVAL BY THE FULL BOARD. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS WERE KEPT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST BY WRITING TO BALTIMORE AREA COUNCIL #220, BOY SCOUTS OF AMERICA AT 701 WYMAN PARK DRIVE, BALTIMORE, MD 21211. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -6,632. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BOY SCOUTS OF AMERICA NATIONAL 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 BOY SCOUTS OF AMERICA TX 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0