2020-11-13T11:26:05-06:00 2019-12-31 481238645 MARKSNELSON LLC 1310 E 104TH ST SUITE 300 KANSAS CITY MO 64131 990 2019-01-01 440545995 HEART OF AMERICA COUNCIL BOY SCOUTS OF AMERICA HEAR 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 BRICK HUFFMAN SCOUT EXECUTIVE 8169429333 2020-11-11 1 LINDA M FREEMAN P00291894 8167437700 2020-11-11 64.151.48.2 2020-11-11 16:46:45 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D8E0E4D05B1DC40E8FFBD1E36206EE4DC5EDB5CE 2019 2021-01-29 14:40:06Z BRICK HUFFMAN 10210 HOLMES ROAD KANSAS CITY MO 64131 12266512 0 X WWW.HOAC-BSA.ORG X 1913 MO IT IS THE ORGANIZATION'S MISSION TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND PREPARE YOUTH MEMBERS TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL. 94 94 464 12491 8800 4200 4605032 3928988 4548679 4330793 79643 158134 1951885 2208920 11185239 10626835 415807 368780 0 0 5160944 4843029 0 0 746054 4866930 4745402 10443681 9957211 741558 669624 23863463 24713497 1976836 2039947 21886627 22673550 X THE HEART OF AMERICA COUNCIL, BOY SCOUTS OF AMERICA (THE COUNCIL), IS A NOT-FOR-PROFIT ORGANIZATION CHARTERED BY THE BOY SCOUTS OF AMERICA, NATIONAL COUNCIL, AS A LOCAL COUNCIL. IT IS THE ORGANIZATION'S MISSION TO SERVE OTHERS BY HELPING INSTILL VALUES IN YOUNG PEOPLE AND PREPARE YOUTH MEMBERS TO MAKE ETHICAL CHOICES DURING THEIR LIFETIME AND ACHIEVE THEIR FULL POTENTIAL. COMMUNITY-BASED ORGANIZATIONS RECEIVE NATIONAL CHARTERS TO USE THE SCOUTING PROGRAM AS PART OF THEIR OWN YOUTH WORK IN THE GEOGRAPHICAL AREA SERVED BY THE HEART OF AMERICA COUNCIL. OVER 700 CHARTERED ORGANIZATIONS HAVE GOALS COMPATIBLE WITH THOSE OF THE BOY SCOUTS OF AMERICA AND THOSE ORGANIZATIONS INCLUDE RELIGIOUS, EDUCATIONAL, CIVIC, FRATERNAL, BUSINESS AND LABOR GROUPS, GOVERNMENTS, CORPORATIONS, PROFESSIONAL ASSOCIATES AND CITIZENS' GROUPS WITHIN THE 19 KANSAS AND MISSOURI COUNTIES IN THE GREATER KANSAS CITY METROPOLITAN AREA SERVED BY THE COUNCIL. 0 0 9002869 368582 6380741 TRADITIONAL SCOUTING PROGRAM -INCLUDES TIGER CUBS, A PROGRAM FOR FIRST GRADE BOYS AND ADULT FAMILY MEMBERS. CUB SCOUTS, A FAMILY AND HOME-CENTERED PROGRAM FOR BOYS AND GIRLS WHO ARE IN THE SECOND TO FIFTH GRADES. THE BOY SCOUTS, A PROGRAM FOR BOYS 11 TO 18 DESIGNED TO ACHIEVE BSA OBJECTIVES THROUGH A VIGOROUS OUTDOOR PROGRAM AND PEER GROUP LEADERSHIP WITH ADULT COUNSEL. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 YEARS OF AGE OR 13 YEARS OF AGE AND HAVE COMPLETED THE EIGHT GRADE, BUT ARE NOT YET 18. IT PROVIDES OPTIONS FOR YOUNG MEN AND WOMEN WHO ARE LOOKING FOR RUGGED HIGH ADVENTURE OR CHALLENGING ACTIVITIES. 3217 198 5000 LEARNING FOR LIFE AND EXPLORING PROGRAM - LEARNING FOR LIFE IS A CORPORATION AFFILIATED WITH THE BOY SCOUTS OF AMERICA THAT OFFERS CAREER AND CHARACTER EDUCATION PROGRAMS. THE EXPLORING PROGRAM IS PART OF THE LEARNING FOR LIFE PROGRAM AND IS FOR YOUNG MEN AND WOMEN, AGES 14-20, WHICH PROVIDES REALISTIC OPPORTUNITIES TO EXPLORE CAREER CHOICES AND OTHER VOCATIONAL OPPORTUNITIES. THIS IS ACCOMPLISHED IN ASSOCIATION WITH BUSINESS AND COMMUNITY PARTNERS AS WELL AS LOCAL SCHOOL SYSTEMS. 9006086 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 39 0 1 464 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 X 94 94 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X MIKEL ISAACS 8169429333 10210 HOLMES ROAD KANSAS CITY MO 64131 PERRY ATHA BOARD OF DIRECTORS 2.00 X 0 0 0 NICK BADGEROW BOARD OF DIRECTORS 2.00 X 0 0 0 DEREK BELL BOARD OF DIRECTORS 2.00 X 0 0 0 JAMES BERNARD BOARD OF DIRECTORS 2.00 X 0 0 0 WILLIAM BLESSING BOARD OF DIRECTORS 2.00 X 0 0 0 ROBERT BLOSS BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID CHINNERY EXECUTIVE COMMITTEE 2.00 X 0 0 0 GARY CHURCH BOARD OF DIRECTORS 2.00 X 0 0 0 GARY COVER BOARD OF DIRECTORS 2.00 X 0 0 0 BRAD DERUSSEAU BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID FORSEE BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID FOWLER BOARD OF DIRECTORS 2.00 X 0 0 0 CASEY HALSEY BOARD OF DIRECTORS 2.00 X 0 0 0 JOHN HEIMAN EXECUTIVE COMMITTEE 2.00 X 0 0 0 JAMES HOGAN BOARD OF DIRECTORS 2.00 X 0 0 0 THOMAS JOHNSON BOARD OF DIRECTORS 2.00 X 0 0 0 BRAD JONES BOARD OF DIRECTORS 2.00 X 0 0 0 THOMAS LENZ BOARD OF DIRECTORS 2.00 X 0 0 0 JOHN MARTIN BOARD OF DIRECTORS 2.00 X 0 0 0 RICHARD MARTIN BOARD OF DIRECTORS 2.00 X 0 0 0 TERRY MILLER BOARD OF DIRECTORS 2.00 X 0 0 0 RICK ODDO BOARD OF DIRECTORS 2.00 X 0 0 0 MICHAEL RAINEN BOARD OF DIRECTORS 2.00 X 0 0 0 CHARLES RHOADES BOARD OF DIRECTORS 2.00 X 0 0 0 MAHNAZ SHABBIR BOARD OF DIRECTORS 2.00 X 0 0 0 PAT THELEN BOARD OF DIRECTORS 2.00 X 0 0 0 TUCKER TROTTER BOARD OF DIRECTORS 2.00 X 0 0 0 DENNIS WALSH BOARD OF DIRECTORS 2.00 X 0 0 0 WAYNE WEIMER BOARD OF DIRECTORS 2.00 X 0 0 0 BRUCE WHITE BOARD OF DIRECTORS 2.00 X 0 0 0 BRENT WORLEY BOARD OF DIRECTORS 2.00 X 0 0 0 FRANK WRIGHT BOARD OF DIRECTORS 2.00 X 0 0 0 DAVID YEAMANS BOARD OF DIRECTORS 2.00 X 0 0 0 TRAVIS DALE DISTRICT CHAIRMAN 2.00 X 0 0 0 CHRIS HODGDON BOARD OF DIRECTORS 2.00 X 0 0 0 TIMOTHY JOHNSON BOARD OF DIRECTORS 2.00 X 0 0 0 BRUCE PRIDAY DISTRICT CHAIRMAN 2.00 X 0 0 0 DAVE TIMPE DISTRICT CHAIRMAN 2.00 X 0 0 0 ROB BAKER BOARD OF DIRECTORS 2.00 X X 0 0 0 TOM BARNETT BOARD OF DIRECTORS 2.00 X X 0 0 0 RICK BOESHAAR EXECUTIVE COMMITTEE 2.00 X X 0 0 0 SCOTT BOSWELL EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JEREMY CROUCHER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 MARC ELKINS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 WILLIAM ESRY EXECUTIVE COMMITTEE 2.00 X X 0 0 0 DAVID FRANTZE EXECUTIVE COMMITTEE 2.00 X X 0 0 0 GREGG GIVENS EXECUTIVE COMMITTEE 2.00 X X 0 0 0 AARON GUEST EXECUTIVE COMMITTEE 2.00 X X 0 0 0 LESTER HAM EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JAMES HAYES EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CLIFFORD ILLIG EXECUTIVE COMMITTEE 2.00 X X 0 0 0 ROBERT KLINE EXECUTIVE COMMITTEE 2.00 X X 0 0 0 RICHARD MCWHIRT BOARD OF DIRECTORS 2.00 X X 0 0 0 JOHN PETERSEN BOARD OF DIRECTORS 2.00 X X 0 0 0 JEANETTE PRENGER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 GREGG RIESS BOARD OF DIRECTORS 2.00 X X 0 0 0 ZACHARY SHAFRAN EXECUTIVE COMMITTEE 2.00 X X 0 0 0 BRUCE SNYDER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 ROBIN STUBENHOFER EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CHARLIE TETRICK EXECUTIVE COMMITTEE 2.00 X X 0 0 0 CLAY DANIELS BOARD OF DIRECTORS 2.00 X X 0 0 0 BRETT GORDON BOARD OF DIRECTORS 2.00 X X 0 0 0 JOE HOWARD BOARD OF DIRECTORS 2.00 X X 0 0 0 JOHN HUNKELER BOARD OF DIRECTORS 2.00 X X 0 0 0 ROBERT RODRIGUEZ EXECUTIVE COMMITTEE 2.00 X X 0 0 0 JEFF GRUBB DISTRICT CHAIRMAN 2.00 X X 0 0 0 DAVE GARNETT DISTRICT CHAIRMAN 2.00 X X 0 0 0 KEITH CORDIER DISTRICT CHAIRMAN 2.00 X X 0 0 0 JIM STILL DISTRICT CHAIRMAN 2.00 X X 0 0 0 SCOTT KASPER DISTRICT CHAIRMAN 2.00 X X 0 0 0 DR VINCENT FRANCISCO DISTRICT CHAIRMAN 2.00 X X 0 0 0 DARIN SHANK DISTRICT CHAIRMAN 2.00 X X 0 0 0 DAN KOONTZ DISTRICT CHAIRMAN 2.00 X X 0 0 0 TROY SCHULTE DISTRICT CHAIRMAN 2.00 X X 0 0 0 DAVID BANKS BOARD OF DIRECTORS 2.00 X X 0 0 0 RUDY BLAHNIK BOARD OF DIRECTORS 2.00 X X 0 0 0 SHANNON BURNS BOARD OF DIRECTORS 2.00 X X 0 0 0 CHRIS CONSTANT BOARD OF DIRECTORS 2.00 X X 0 0 0 BRYAN FLANAGAN BOARD OF DIRECTORS 2.00 X X 0 0 0 LIZ LEWIS BOARD OF DIRECTORS 2.00 X X 0 0 0 EDWARD MERRIMAN BOARD OF DIRECTORS 2.00 X X 0 0 0 ROBBIE MAKINEN BOARD OF DIRECTORS 2.00 X X 0 0 0 DAN SABATINI BOARD OF DIRECTORS 2.00 X X 0 0 0 STEVE SACHS BOARD OF DIRECTORS 2.00 X X 0 0 0 BRIAN STREICH BOARD OF DIRECTORS 2.00 X X 0 0 0 JOE VALENCIANO BOARD OF DIRECTORS 2.00 X X 0 0 0 JACK WETZEL BOARD OF DIRECTORS 2.00 X X 0 0 0 BLAKE WILLIAMS BOARD OF DIRECTORS 2.00 X X 0 0 0 JOHN BURRE DISTRICT CHAIRMAN 2.00 X X 0 0 0 BRETT COOPER DISTRICT CHAIRMAN 2.00 X X 0 0 0 BROCK GUERNSEY DISTRICT CHAIRMAN 2.00 X X 0 0 0 DAVID KNIGHT DISTRICT CHAIRMAN 2.00 X X 0 0 0 MIKE SCHAEFER DISTRICT CHAIRMAN 2.00 X X 0 0 0 BILL MANHOOD EXECUTIVE COMMITTEE 2.00 X X 0 0 0 BRICK HUFFMAN EXECUTIVE 40.00 X 256744 0 37843 MIKEL ISAACS EXECUTIVE 40.00 X 102701 0 16077 359445 0 53920 2 0 1 0 CALEB SMITH CATERING & MORE PO BOX 121 COLLINS MO 64738 FOOD SERVICE 782189 RURAL ROUTE 1 POPCORN 105 TAMA ST LIVINGSTON WI 53554 PRODUCT SALE 579092 ROSS CATERINGCULINARY VENTURES LTD 2407 105TH ST LEAWOOD KS 66206 FOOD SERVICE 223937 LOCKTON INSURANCE 444 W 47TH STREET SUITE 900 KANSAS CITY MO 64112 INSURANCE 202922 SEEN MERCH INK TANK 5024 HADLEY AVE SHAWNEE KS 66203 MERCHANDISE SALE 149554 5 323641 857218 2748129 131168 3928988 CAMPING REVENUE 900099 3924470 3924470 ACTIVITY REVENUE 900099 406323 406323 4330793 128248 128248 175058 0 175058 175058 175058 29886 0 29886 29886 29886 122588 857218 122588 0 2457151 1517089 940062 940062 REIMBURSEMENT FROM GEN FUND 900099 1085000 1085000 NEWSLETTER 511120 8800 8800 1093800 10626835 6385741 8800 303306 368780 368780 359445 323457 6831 29157 3461150 3114616 65773 280761 77080 68552 1619 6909 664459 590947 13953 59559 280895 250909 5692 24294 9175 8548 108 519 36095 33620 428 2047 143091 133278 1695 8118 1697945 1573315 967 123663 577997 530557 4202 43238 317176 297147 3743 16286 54710 49930 907 3873 298 260 7 31 89382 89382 1140596 1122702 3396 14498 310220 290880 3671 15669 RECOGNITION AWARDS 215772 110735 218 104819 RENT/MAINTENANCE OF EQU 81591 73491 1483 6617 OTHER EXPENSES 71354 64362 996 5996 9957211 9006086 205071 746054 5270778 5983297 702386 855521 71725 35576 473852 382747 220416 222362 34706738 18091391 16593459 16615347 4992 9637 525855 609010 23863463 24713497 1519967 1317827 425412 709068 31457 13052 1976836 2039947 X 18991665 19112492 2894962 3561058 21886627 22673550 23863463 24713497 669624 117299 0 X X 0 1 X 1 0 X 4008759 3871026 5406894 4605032 3928988 21820699 4008759 3871026 5406894 4605032 3928988 21820699 21820699 24551 56100 262162 267769 5125629 5736211 698110 743480 799250 852900 1093800 4187540 31744450 26391599 0.68740 0.82170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20773939 323641 4196022 25293602 22994094 334623 -2554778 20773939 19633409 431397 2929288 22994094 19019536 657718 794866 838711 19633409 19612905 845722 -1309594 129497 19019536 1 0 914007 914007 27895151 15773800 12121351 109153 19782 89371 2617394 1812732 804662 3171033 485077 2685956 16615347 15192800 171299 4394666 4565965 10626835 0 10626835 9962884 5673 5673 9957211 0 9957211 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF APPROXIMATELY 97 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, INCLUDING RENOVATIONS, EXPANSIONS AND SCHOLARSHIPS. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). THE ORGANIZATION HAS A POLICY (THE SPENDING POLICY) OF APPROPRIATING FOR EXPENDITURE EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OVER THE PRIOR 12 QUARTERS THROUGH THE YEAR END PRECEDING THE YEAR IN WHICH EXPENDITURE IS PLANNED. IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG-TERM, THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 1% ANNUALLY. THIS IS CONSISTENT WITH THE ORGANZIATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF 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 XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN/(LOSS) FROM HEART OF AMERICA TRUST FUND 990 3,226,029. INCOME REPORTED ON HEART OF AMERICA TRUST FUND 990 1,168,637. PART XII, LINE 2D - OTHER ADJUSTMENTS: DEDUCTIONS RECORDED ON THE HEART OF AMERICA TRUST FUND 990 5,673. SHOOTING SPORTS EVENT/DINNER 177479 82072 95407 95407 HIKE A MILE RECEPTION 66800 66800 14 735527 708346 27181 27181 979806 857218 122588 122588 122588 0 1 SCHOLARSHIPS 101 157115 CAMPERSHIPS 673 94935 SCOUTREACH 3643 116730 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANTS IN THE UNITED STATES THE ORGANIZATION OFFERS CAMPERSHIP FOR HELP WITH CAMP FEES TO CAMP AND VARIOUS COLLEGE SCHOLARSHIPS. EACH HAS AN APPLICATION TO COMPLETE AND IS REVIEWED BY A COMMITTEE TO DETERMINE THE AMOUNT OF THE CAMPERSHIP OR SCHOLARSHIP. THE ORGANIZATION ALSO PAYS REGISTRATION FEES TO YOUTH AND LEADERS IN OUR OUTREACH PROGRAM IN THE URBAN CORE. 1 X X X 0 0 0 0 0 0 0 0 0 BRICK HUFFMAN EXECUTIVE 256744 0 0 0 0 0 20944 0 16899 0 294587 0 0 0 MIKEL ISAACS EXECUTIVE 102701 0 0 0 0 0 7362 0 8715 0 118778 0 0 0 DAVID LOCKTON EXECUTIVE BOARD INSURANCE - LOCKTON COMPANIES 0 BRENT WORLEY BOARD OF DIRECTORS SUPPLIES AND MATERIAL 0 RICK ODDO BOARD OF DIRECTORS OFFICE CLEANING - CITY WIDE MAINTENANCE 0 PERRY ATHA BOARD OF DIRECTORS UTILITY - ATRONIC ALARM COMPANY 0 TOM BARNETT BOARD OF DIRECTORS MERCHANDISE - MID AMERICA MERCHANDISING 0 SCOTT BOSWELL EXECUTIVE COMMITTEE ENDOWMENT FUND TRANSACTIONS - ENDOWMENT FUND 0 BRUCE WHITE BOARD OF DIRECTORS INSURANCE - LOCKTON COMPANIES 0 BRAD JONES BOARD OF DIRECTORS FSA ACCOUNT MANAGMENT - FORREST T. JONES 0 JOE HOWARD BOARD OF DIRECTORS INSURANCE - LOCKTON COMPANIES 0 CHARLIE TETRICK EXECUTIVE COMMITTEE MARKETING - WALZ TETRICK ADVERTISING 0 X EQUIPMENT 1 46344 DONOR VALUE X MISCELLANEOUS 1 44272 DONOR VALUE X TICKETS, PASSES, GIFT CARDS 1 37527 DONOR VALUE X CAMPING 1 3025 DONOR VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 GARY COVER, EXECUTIVE BOARD, HAS A FAMILY RELATIONSHIP WITH CLIFFORD ILLIG, EXECUTIVE COMMITTEE. DAVID LOCKTON, BRUCE WHITE, AND JOE HOWARD HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. AARON GUEST, MARC ELKINS, BRIAN STREICH AND CLIFFORD ILLIG HAVE A BUSINESS RELATIONSHIP. RICHARD BOESHAAR HAS A FAMILY RELATIONSHIP WITH PERRY ATHA. RICHARD JONES HAS A FAMILY RELATIONSHIP WITH BRAD JONES. RUDY BLAHNIK AND BRUCE SNYDER HAVE A BUSINESS RELATIONSHIP. DENNIS WALSH HAS A BUSINESS RELATIONSHIP WITH MICHAEL AND EDWARD MERRIMAN (WHOM SHARE A FAMILY RELATIONSHIP). FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER GATHERS INFORMATION TO PREPARE THE FORM 990 TAX RETURN. THIS INFORMATION IS THEN GIVEN TO AN INDEPENDENT ACCOUNTING FIRM WHO PREPARES AND REVIEWS THE FORM 990. THE INDEPENDENT ACCOUNTING FIRM THEN PROVIDES THE CONTROLLER A DRAFT OF THE FORM 990 FOR COMMENTS AND APPROVAL. ONCE THE CONTROLLER AND THE CPA FIRM APPROVE THE FORM 990, A COPY OF THE FORM 990 IS EMAILED TO THE GOVERNING BOARD MEMBERS ALONG WITH A RESPONSE TIME FOR QUESTIONS AND COMMENTS. ALL ISSUES ARE RESOLVED IT IS APPROVED BY THE BOARD OF DIRECTORS AND THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE HEART OF AMERICA COUNCIL HAS A BOARD APPROVED CONFLICT OF INTEREST POLICY FOR ALL EXECUTIVE COMMITTEE, EXECUTIVE BOARD AND ADVISORY BOARD MEMBERS, AS WELL AS EMPLOYEES. ALL INDIVIDUALS ARE ASKED TO REVIEW AND SIGN THE POLICY ANNUALLY. IF THERE ARE ANY CONFLICTS THAT ARE REPORTED, THE COUNCIL'S GOVERNANCE COMMITTEE REVIEWS THE CONFLICTS AND MAKES RECOMMENDATIONS. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, THE MEMBER LEAVES THE ROOM AND ABSTAINS FROM VOTING ON THE ISSUE WHICH THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND BENEFITS COMMITTEE MEETS EVERY JANUARY TO REVIEW THE SCOUT EXECUTIVE'S PERFORMANCE AND DETERMINE THE SALARY ADJUSTMENT FOR THE YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.