2020-09-29T11:27:56-05:00 2019-12-31 593070669 MSL PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2019-01-01 590624376 BOY SCOUTS OF AMERICA INC CENTRAL FLORIDA COUNCIL BOYS 4078894403 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 ERIC MAGENDANTZ CHIEF EXECUTIVE OFFICER 4078994403 2020-09-29 1 NORMAN B NEAL CPA P00071411 4077405400 104.178.77.115 2020-09-29 11:26:37 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 419A255C130E70E2F42600AF3D165664F3124156 2019 2021-01-29 14:40:06Z ERIC MAGENDANTZ 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 7718723 0 1761 X WWW.CFLSCOUTING.ORG X 1965 FL THE ORGANIZATION'S MISSION IS TO PROMOTE THE BOY SCOUT PROGRAM, WHICH PROVIDES SERVICE TO YOUNG MEN AGES 7-20 AND WOMEN AGES 14-20 IN NINE DISTRICTS COVERING SEVEN COUNTIES IN CENTRAL FLORIDA. IT PROVIDES EDUCATIONAL PROGRAMS FOR YOUNG PEOPLE TO DEVELOP THEIR SKILLS, PROMOTE FITNESS AND TRAIN IN RESPONSIBILITIES. 49 49 183 5722 0 0 2976328 2943958 1889925 1878890 98000 113000 1278929 1381042 6243182 6316890 70436 67521 0 0 3327537 3327728 0 0 607448 3176151 2977523 6574124 6372772 -330942 -55882 10386621 10360955 1054798 1156659 9331823 9204296 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 0 5142935 3056383 THE "TRADITIONAL SCOUTING PROGRAM" PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS. 303528 67521 THE "SCOUTREACH PROGRAM" IS CONDUCTED FOR THE BENEFIT OF AT-RISK YOUTH. SCOUT LEADERS ARE HIRED TO CONDUCT MEETINGS TEACHING SKILLS AND BUILDING CHARACTER. 5446463 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 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 1 0 0 0 1 3 0 1 183 1 0 0 0 0 0 0 0 0 0 0 0 0 X 49 49 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X HENRY KNOWLES 4077030241 1951 SOUTH ORANGE BLOSSOM TRAIL APOPKA FL 327037747 AMY IENNACO COUNCIL PRESIDENT 8.00 10.00 X X 0 0 0 LEN WILLIAMS CHAIRMAN 8.00 10.00 X X 0 0 0 TICO PEREZ CHAIRMAN ELECT 8.00 4.00 X X 0 0 0 WILLIAM C PATTERSON BOARD MEMBER 5.00 0.20 X 0 0 0 SCOTT PATRICK KEITH BOARD MEMBER 5.00 0.20 X 0 0 0 JEFFREY J KOSIK BOARD MEMBER 5.00 2.00 X 0 0 0 ERIC EALY BOARD MEMBER 3.00 2.00 X 0 0 0 ERNEST DELOACH JR EXECUTIVE COMMITTEE MEMBER 3.00 2.00 X X 0 0 0 KIRK W HALL BOARD MEMBER 5.00 0.00 X 0 0 0 KARL S PALVISAK TREASURER 5.00 4.00 X X 0 0 0 WILLIAM E RUFFIER BOARD MEMBER 5.00 4.00 X 0 0 0 JAMES STRATFORD BOARD MEMBER 8.00 10.00 X 0 0 0 JOHN BEACHAM BOARD MEMBER 2.00 2.00 X 0 0 0 STEVE BUERY BOARD MEMBER 2.00 2.00 X 0 0 0 LESLIE CAMPIONE BOARD MEMBER 2.00 2.00 X 0 0 0 CHRISTOPHER M CLARK BOARD MEMBER 2.00 2.00 X 0 0 0 DAVID A COCCHIARELLA BOARD MEMBER 2.00 2.00 X 0 0 0 DIANE CREWS BOARD MEMBER 2.00 2.00 X 0 0 0 CINDY CUTLIP BOARD MEMBER 2.00 2.00 X 0 0 0 EDUARDO J DOMINGUEZ BOARD MEMBER 2.00 2.00 X 0 0 0 JOHN A GILMORE BOARD MEMBER 2.00 0.00 X 0 0 0 CHRISTOPHER A GROVE MD BOARD MEMBER 2.00 2.00 X 0 0 0 PEGGY J HALL BOARD MEMBER 2.00 2.00 X 0 0 0 FRED HAWKINS JR BOARD MEMBER 2.00 2.00 X 0 0 0 CHRISTOPHER W HAYES BOARD MEMBER 2.00 2.00 X 0 0 0 ERNEST CLYDE HERNANDEZ BOARD MEMBER 2.00 2.00 X 0 0 0 JEFFREY KAHLE JENNINGS BOARD MEMBER 2.00 4.00 X 0 0 0 JOHN C JENNINGS BOARD MEMBER 2.00 2.00 X 0 0 0 JEFFERY QUINN JONASEN BOARD MEMBER 2.00 4.00 X 0 0 0 SHERIFF DENNIS LEMMA BOARD MEMBER 2.00 2.00 X 0 0 0 PLATT LOFTIS BOARD MEMBER 2.00 2.00 X 0 0 0 HAROLD ERNEST LONG BOARD MEMBER 5.00 0.00 X 0 0 0 REINARDO MALAVE BOARD MEMBER 2.00 2.00 X 0 0 0 GEORGE MIKITARIAN BOARD MEMBER 2.00 2.00 X 0 0 0 GARRETT MILLER BOARD MEMBER 2.00 2.00 X 0 0 0 JAMES EDWARD MYERS BOARD MEMBER 2.00 2.00 X 0 0 0 BRIAN GERALD SCOTT BOARD MEMBER 2.00 2.00 X 0 0 0 WINSTON SCOTT BOARD MEMBER 2.00 2.00 X 0 0 0 JAMES W SEEGERS BOARD MEMBER 2.00 2.00 X 0 0 0 SUMMIT SHAH BOARD MEMBER 2.00 2.00 X 0 0 0 JASON SIEGEL BOARD MEMBER 2.00 2.00 X 0 0 0 ROBERT F TERRY BOARD MEMBER 2.00 2.00 X 0 0 0 BRAD EVAN VALDYKE BOARD MEMBER 2.00 6.00 X 0 0 0 JOSEPH A VETTER BOARD MEMBER 2.00 2.00 X 0 0 0 ROBERT E WAHLERS MS CFRE BOARD MEMBER 2.00 2.00 X 0 0 0 THOMAS J WILLIAMS BOARD MEMBER 2.00 2.00 X 0 0 0 ERIC WRIGHT BOARD MEMBER 2.00 2.00 X 0 0 0 MONIQUE YEAGER BOARD MEMBER 2.00 2.00 X 0 0 0 THOMAS YUSCHOK MD BOARD MEMBER 2.00 2.00 X 0 0 0 ERIC MAGENDANTZ CHIEF EXECUTIVE OFFICER/SCOUT EXECUTIVE 60.00 0.20 X 268339 0 25837 HENRY KNOWLES CHIEF FINANCIAL OFFICER/BUSINESS MANAGER 60.00 0.20 X 100107 0 21251 368446 0 47088 2 0 1 0 0 242861 78640 2622457 2943958 CAMPING ACTIVITIES 900099 1363502 1363502 SCOUTING ACTIVITIES 900099 515388 515388 1878890 110000 110000 3000 0 3000 3000 3000 453673 78640 247124 206549 206549 1987271 1154709 832562 832562 OTHER REVENUE 900099 341931 341931 341931 6316890 3056383 0 316549 67521 67521 400442 338830 30476 31136 2219247 1877795 168896 172556 485691 403469 40670 41552 222348 186962 17503 17883 26255 26255 46544 29888 2578 14078 75522 75522 181981 155785 2504 23692 402092 364439 8160 29493 246670 215303 15515 15852 58053 50965 3506 3582 333427 325088 4125 4214 166656 145168 10629 10859 SUPPLIES 879535 697856 1218 180461 RECOGNITION AWARDS 254562 231506 524 22532 RENTAL AND MAINTENANCE 175790 166619 3880 5291 MISCELLANEOUS/OTHER EXP 130436 87492 8677 34267 6372772 5446463 318861 607448 650749 673165 689818 745217 253830 250905 157327 163546 86858 64870 13771955 5308703 8548039 8463252 10386621 10360955 236049 285911 89905 120167 728844 750581 1054798 1156659 X 9097065 8902457 234758 301839 9331823 9204296 10386621 10360955 X -55882 -71645 X X 0 1 X 1 0 X 3579638 3220910 3526340 1556641 3040592 14924121 3579638 3220910 3526340 1556641 3040592 14924121 351507 14572614 66000 110904 98000 110000 384904 23950 189799 215489 253430 927368 1610036 16919061 18396501 0.86130 0.88960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1835453 84246 237759 130468 2026990 1802818 259743 -184917 42191 1835453 1610901 11640 238277 58000 1802818 2888745 139977 165365 1583186 1610901 2945992 33410 -90657 2888745 0.39560 0.60440 0 1 1 4070004 4070004 7458288 4037536 3420752 865101 223000 642101 1168145 931416 236729 210417 116751 93666 8463252 X PART IV, LINE 2B: THE COUNCIL CUSTODIAN ACCOUNT IS COMPRISED OF MONIES HELD BY THE BOY SCOUTS FOR THE INDIVIDUAL TROOPS OR PACKS. THE FUNDS ARE TYPICALLY GENERATED BY THE TROOPS FROM VARIOUS FUNDRAISING EVENTS. THE BOY SCOUTS ACTS AS A SAVINGS ACCOUNT FOR EACH TROOP/PACK AND THE MONEY CAN BE ACCESSED BY A DESIGNATED SIGNOR FOR THE TROOP/PACK. THE MONEY CAN BE SPENT AT THE SCOUT SHOP OR FOR REGISTRATION FEES FOR EVENTS. THE MONEY RECEIVED IS SEGREGATED AND MAINTAINED BY TROOP/PACK NUMBER IN THE RTS CASH RECEIPTS SYSTEM. THESE ACCOUNTS CAN VARY FROM YEAR TO YEAR DEPENDING ON THE USAGE OF ACCOUNTS FROM THE INDIVIDUAL TROOPS OR PACKS. PART V, LINE 4: EARNINGS FROM ENDOWMENT FUNDS ARE USED TO FUND THE OPERATIONS OF THE COUNCIL AND TO PAY THE EXPENSES OF THE CENTRAL FLORIDA SCOUTING PROGRAMS. PART X, LINE 2: THE COUNCIL IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF FLORIDA AND HAS BEEN GRANTED RECOGNITION OF ITS TAX-EXEMPT STATUS UNDER SECTION 501(A), AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, AS A CHARITABLE ORGANIZATION, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512 OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COUNCIL HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. THE COUNCIL'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST AS INTEREST EXPENSE IN ITS CONSOLIDATED FINANCIAL STATEMENTS. DURING THE YEARS ENDED DECEMBER 31, 2019 AND 2018, RESPECTIVELY, THE COUNCIL INCURRED NO PENALTIES AND INTEREST. THE CFCBSA'S AND TRUST FUND'S FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX (FORMS 990) FOR 2016, 2017, AND 2018 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. AS OF THE DATE OF THIS REPORT, THE 2019 RETURNS HAD NOT YET BEEN FILED. CLAY SHOOT 157790 1500 156290 35565 BASS AND BIRDIES 89900 89900 43523 3 284623 77140 207483 168036 532313 78640 453673 247124 247124 206549 1 SCHOLARSHIP 1323 47637 COST NATIONAL SCOUT REGISTRATION FEES SCHOLARSHIP 151 3614 COST SCOUTING BOOKS AND UNIFORMS SCHOLARSHIP 260 16270 COST WAIVED EVENT FEES PART I, LINE 2: GRANTS ARE IN THE FORM OF A WAIVED REGISTRATION FEE, A UNIFORM ITEM, A SCOUT BOOK, ETC. THERE ARE RECORDS SHOWING WHICH SCOUTS OR UNITS RECEIVE THESE ITEMS. WHEN A SCOUT ATTENDS A CERTAIN NUMBER OF MEETINGS AND EARNS A UNIFORM PART OR BOOK, THAT IS RECORDED ON A CHART THAT IS SUBMITTED TO THE SCOUTREACH SUPERVISORS, WHO REVIEW IT AND AUTHORIZE THE ITEMS TO BE PURCHASED AND DISTRIBUTED. X X 0 0 0 0 0 0 0 0 0 ERIC MAGENDANTZ CHIEF EXECUTIVE OFFICER/SCOUT EXECUT 261986 0 0 0 6353 0 13091 0 12746 0 294176 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 KIRK HALL, DIRECTOR, AND PEGGY HALL, DIRECTOR, ARE MARRIED. JEFFREY JENNINGS, DIRECTOR, AND JOHN JENNINGS, DIRECTOR, ARE FAMILY. LEN WILLIAMS, CHAIRMAN, AND THOMAS WILLIAMS, DIRECTOR, ARE FAMILY. FORM 990, PART VI, SECTION A, LINE 6 THE VOTING MEMBERS OF THE ORGANIZATION ARE COMPRISED OF THE "ACTIVE MEMBERSHIP" OF THE COUNCIL AS DEFINED IN THE ORGANIZATION'S BYLAWS. THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY THE BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED ORGANIZATION REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE LOCAL COUNCIL. MEMBERS AT LARGE OF THE LOCAL COUNCIL SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. THE LOCAL COUNCIL SHALL HAVE NOT FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS OF THE ORGANIZATION MAY ELECT PERSONS TO SERVE AS COUNCIL MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS OF THE COUNCIL, NATIONAL COUNCIL MEMBERS, REGULAR VOTING MEMBERS OF THE COUNCIL EXECUTIVE BOARD, AND OFFICERS OF THE COUNCIL (WHO ARE ALSO VOTING MEMBERS OF THE COUNCIL EXECUTIVE BOARD) OTHER THAN THE SCOUT EXECUTIVE. THE COUNCIL EXECUTIVE BOARD IS THE GOVERNING BODY OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS FORM 990 WHERE IT WILL RECOMMEND CHANGES AND/OR CORRECTIONS, IF ANY, TO THE RETURN PREPARER. WHEN THE CHANGES HAVE BEEN INCORPORATED IN THE RETURN, THE AUDIT COMMITTEE WILL RECOMMEND THAT IT BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C AT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM TO ITS OFFICERS, DIRECTORS, TRUSTEES, AND PROFESSIONAL EMPLOYEES. THE COVERED PERSONS ARE REQUIRED TO COMPLETE AND SIGN THE CERTIFICATION AND DISCLOSURE FORM, WHICH IS RETAINED IN THE COUNCIL FILES. THE CERTIFICATION AND DISCLOSURE FORMS ARE REVIEWED NO LESS THAN ANNUALLY BY THE SCOUT EXECUTIVE AND TREASURER. ADDITIONALLY, THE COUNCIL COMPILES AND MAINTAINS A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. PROPOSED TRANSACTIONS ARE THEN MATCHED AGAINST THE LIST AS A MEANS OF IDENTIFYING POSSIBLE CONFLICTS. THE SCOUT EXECUTIVE IS ULTIMATELY RESPONSIBLE FOR MAINTAINING THE LIST AND SCREENING FOR POSSIBLE CONFLICTS OF INTEREST. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE - THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES, OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR THE COUNCIL CHAIRMAN APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITIES ARE TO REVIEW THE PERFORMANCE OF THE SCOUT EXECUTIVE AND TO ESTABLISH A COMPENSATION PACKAGE FOR HIM OR HER SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. THE COMPENSATION OF THE SCOUT EXECUTIVE IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW AND APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES EACH YEAR THE COUNCIL CHAIRMAN APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 18 THE COUNCIL IS INCLUDED IN THE GROUP EXEMPTION FILING OF THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, AND THEREFORE, DOES NOT FILE FORM 1023. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND POLICIES OF THE COUNCIL ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND POLICIES WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. FORM 990, PART XI, LINE 9: CHARTER AND NATIONAL SERVICE FEES -71,644. ROUNDING -1. FORM 990, PART XII, LINE 2C AUDIT OVERSIGHT COMMITTEE: THE ORGANIZATION'S AUDIT OVERSIGHT COMMITTEE IS RESPONSIBLE FOR THE SELECTION, MONITORING, AND EVALUATION OF AN INDEPENDENT AUDIT FIRM AND OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE WAS NO CHANGE IN THIS PROCESS FROM PRIOR YEAR. BOY SCOUT TRUST FUND FOR THE CENTRAL FL COUNCIL BSA 1951 SOUTH ORANGE BLOSSOM TRAIL 102 APOPKA FL 32703 596522982 PROVIDE SUPPORT FOR BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCIL FL 501(C)(3) LINE 12C, III-FI BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCIL 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BOY SCOUTS TRUST FUND FOR THE CENTRAL FL COUNCIL BSA A 110000 FMV