2020-11-09T09:47:00-06:00 2019-12-31 741550819 MELTON & MELTON LLP 6002 ROGERDALE RD SUITE 200 HOUSTON TX 77072 990 2019-01-01 760239833 BOY SCOUTS OF AMERICA SAM HOUSTON AREA COUNCIL BOYS 7136598111 2225 N LOOP WEST HOUSTON TX 77008 THOMAS O VARNELL CEO/SCOUT EXECUTIVE 7136598111 2020-11-09 1 JOHN BJORNGJELD CPA P01080718 2817591120 12.230.155.2 2020-11-09 09:53:49 CS P A00048AD6D13B5740439007C4422FA4693024EF2 D96E3719817B128BCD1DA5C2E4131C050D7C2A16 2019 2021-01-29 14:40:06Z THOMAS O VARNELL 2225 N LOOP WEST HOUSTON TX 77008 57790289 1 1 1761 X WWW.SAMHOUSTONBSA.ORG X 1914 TX 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. 74 74 250 14930 0 0 8138683 7181027 1273135 1295274 2976012 18131883 2035733 2053559 14423563 28661743 278739 373429 0 0 7650238 7478657 32226 26138 852393 4828058 4405836 12789261 12284060 1634302 16377683 150906643 180557277 3215903 9764948 147690740 170792329 X SEE SCHEDULE O STATEMENTTHE CORPORATION 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, POLICIES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUT PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN 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 0 10769340 373429 1889132 TRADITIONAL SCOUTING - SEE SCHEDULE OTHE SCOUTING PROGRAM IS COMPRISED OF THE FOLLOWING:LION SCOUTS - A FUN INTRODUCTION TO THE SCOUTING PROGRAM FOR KINDERGARTEN-AGE YOUTH EAGER TO GET GOING! LIONS DO ADVENTURES WITH THEIR ADULT PARTNERS AND OTHER LIONS EVERY MONTH. THIS PROGRAM INTRODUCES YOUTH AND THEIR FAMILIES TO SCOUTING AND THE OUTDOORS AS IT BUILDS A FOUNDATION OF CHARACTER. A LION DEN IS PART OF THE CUB SCOUT PACK.TIGER SCOUTS - ONE-YEAR, FAMILY-ORIENTED PROGRAM FOR A GROUP OF TEAMS, EACH CONSISTING OF A FIRST-GRADE (OR 7-YEAR-OLD) BOY OR GIRL AND AN ADULT PARTNER (USUALLY A PARENT). A TIGER DEN IS PART OF THE CUB SCOUT PACK.CUB SCOUTING - FAMILY- AND COMMUNITY-CENTERED APPROACH TO LEARNING CITIZENSHIP, COMPASSION, AND COURAGE THROUGH SERVICE PROJECTS, CEREMONIES, GAMES, AND OTHER ACTIVITIES PROMOTING CHARACTER DEVELOPMENT AND PHYSICAL FITNESS.SCOUTS BSA (FORMERLY NAMED BOY SCOUTS) - WITH THE SCOUT OATH AND SCOUT LAW AS GUIDES, AND THE SUPPORT OF PARENTS AND RELIGIOUS AND NEIGHBORHOOD ORGANIZATIONS, SCOUTS DEVELOP AN AWARENESS AND APPRECIATION OF THEIR ROLE IN THEIR COMMUNITY AND BECOME WELL-ROUNDED YOUNG MEN AND WOMEN THROUGH THE ADVANCEMENT OF THE PROGRAM. SCOUTS PROGRESS IN RANK THROUGH ACHIEVEMENTS, GAIN ADDITIONAL KNOWLEDGE AND RESPONSIBILITIES, AND EARN MERIT BADGES THAT INTRODUCE A LIFELONG HOBBY OR A REWARDING CAREER.VENTURING - PROVIDES EXPERIENCES TO HELP YOUNG MEN AND WOMEN, AGES 13 OR 14 WITH COMPLETION OF THE EIGHTH GRADE THROUGH AGE 20, BECOME MATURE, RESPONSIBLE, CARING ADULTS. YOUNG PEOPLE LEARN LEADERSHIP SKILLS AND PARTICIPATE IN CHALLENGING OUTDOOR ACTIVITIES, INCLUDING HAVING ACCESS TO BOY SCOUT CAMPING PROPERTIES, A RECOGNITION PROGRAM, AND YOUTH PROTECTION TRAINING. STARTING IN 2018, FAMILIES CAN CHOOSE TO SIGN UP THEIR SONS AND DAUGHTERS WHO ARE AGES 5-10 FOR CUB SCOUTS. CHARTERED ORGANIZATIONS MAY CHOOSE TO ESTABLISH A NEW GIRL PACK, ESTABLISH A PACK THAT CONSISTS OF GIRL DENS AND BOY DENS OR REMAIN AN ALL-BOY PACK. CUB SCOUT DENS WILL BE SINGLE GENDER - ALL BOYS OR ALL GIRLS. USING THE SAME CURRICULUM AS THE BOY SCOUTING PROGRAM, SCOUTS BSA LAUNCHED IN FEBRUARY 2019, ENABLING ALL ELIGIBLE YOUTH AGES 11-17, TO EARN THE EAGLE SCOUT RANK. SCOUTS BSA IS A SINGLE GENDER - ALL-GIRL TROOPS OR ALL-BOY TROOPS. THIS UNIQUE APPROACH ALLOWS THE ORGANIZATION TO MAINTAIN THE INTEGRITY OF THE SINGLE-GENDER MODEL WHILE ALSO MEETING THE NEEDS OF TODAY'S FAMILIES.THE SAM HOUSTON AREA COUNCIL SERVED 46,263 REGISTERED YOUTH IN THE TRADITIONAL SCOUTING PROGRAMS. IT IS ESTIMATED THAT 36% OF THESE YOUTH ARE CONSIDERED "AT RISK." THE SAM HOUSTON AREA COUNCIL IS COMMITTED TO ENSURING THAT ALL YOUNG PEOPLE HAVE AN OPPORTUNITY TO JOIN SCOUTING, REGARDLESS OF THEIR CIRCUMSTANCES, NEIGHBORHOOD, OR ETHNIC BACKGROUND. OUR SCOUTREACH INITIATIVE GIVES SPECIAL LEADERSHIP AND EMPHASIS TO ECONOMICALLY CHALLENGED YOUTH VIA NON-TRADITIONAL METHODS. THROUGH CARING, WELL-TRAINED, PAID LEADERSHIP AND WITH NEIGHBORHOOD PARTNERS WHO WILL PROVIDE A SAFE, REGULAR MEETING PLACE, SCOUTREACH DELIVERS A SCOUTING PROGRAM TO OUR MOST NEEDY YOUTH IN HOUSTON'S INNER-CITY NEIGHBORHOODS AND ENCOURAGES PARENTAL INVOLVEMENT, BUT IS FULLY SUBSIDIZED BY THE COUNCIL'S ANNUAL OPERATING BUDGET. IN 2019, THIS AMOUNTED TO $1,871,377. 128788 75833 LEARNING FOR LIFE/EXPLORING PROGRAMS - SEE SCHEDULE OEXPLORING IS A WORKSITE-BASED PROGRAM. IT IS PART OF LEARNING FOR LIFE'S CAREER EDUCATION PROGRAM ALSO FOR YOUNG MEN AND WOMEN WHO ARE 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OLD. EXPLORING'S PURPOSE IS TO PROVIDE EXPERIENCES THAT HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. EXPLORERS ARE READY TO INVESTIGATE THE MEANING OF INTERDEPENDENCE IN THEIR PERSONAL RELATIONSHIPS AND COMMUNITIES. EXPLORING IS BASED ON A UNIQUE AND DYNAMIC RELATIONSHIP BETWEEN YOUTH AND THE ORGANIZATIONS IN THEIR COMMUNITIES. LOCAL COMMUNITY ORGANIZATIONS INITIATE A SPECIFIC EXPLORER POST BY MATCHING THEIR PEOPLE AND PROGRAM RESOURCES TO THE INTERESTS OF YOUNG PEOPLE IN THE COMMUNITY. THE RESULT IS A PROGRAM OF ACTIVITIES THAT HELPS YOUTH PURSUE THEIR SPECIAL INTERESTS, GROW, AND DEVELOP. EXPLORING PROGRAMS ARE BASED ON FIVE AREAS OF EMPHASIS: CAREER OPPORTUNITIES, LIFE SKILLS, CITIZENSHIP, CHARACTER EDUCATION, AND LEADERSHIP EXPERIENCE. IN 2019, THE SAM HOUSTON AREA COUNCIL HAD 1,077 YOUTH IN 55 EXPLORING POSTS PARTICIPATING IN THE EXPLORING PROGRAM.THE SAM HOUSTON AREA COUNCIL ALSO ACCOMPLISHED THE FOLLOWING DURING 2019:* 47,340 TOTAL YOUTH SERVED* 14,903 REGISTERED ADULT VOLUNTEER LEADERS* 1,138 CUB SCOUT PACKS, SCOUTS BSA TROOPS, AND VENTURING CREWS* 17,667 CUB SCOUTS PARTICIPATED IN A CAMPING EXPERIENCE* 8,185 SCOUTS BSA MEMBERS AND VENTURERS PARTICIPATED IN A LONG-TERM CAMPING OR HIGH ADVENTURE EXPERIENCE * 22,588 CUB SCOUT RANKS EARNED* 8,762 SCOUTS BSA MEMBERS RANKS EARNED* 1,227 SCOUTS BSA MEMBERS ATTAINED RANK OF EAGLE SCOUT* 424,349 ESTIMATED COMMUNITY SERVICE HOURS PROVIDED* ACHIEVED GOLD LEVEL STATUS IN THE BSA NATIONAL JOURNEY TO EXCELLENCE PROGRAM*THE ORGANIZATION HAS EARNED CHARITY NAVIGATOR'S SIXTH CONSECUTIVE 4-STAR RATING. THAT IS THEIR HIGHEST POSSIBLE RATING AND INDICATES THAT SAM HOUSTON AREA COUNCIL ADHERES TO SECTOR BEST PRACTICES AND EXECUTES ITS MISSION IN A FINANCIALLY EFFICIENT WAY. ATTAINING A 4-STAR RATING VERIFIES THAT SAM HOUSTON AREA COUNCIL EXCEEDS INDUSTRY STANDARDS AND OUTPERFORMS MOST CHARITIES IN OUR AREA OF WORK. ONLY 8% OF THE CHARITIES THAT CHARITY NAVIGATOR EVALUATES HAVE RECEIVED AT LEAST 6 CONSECUTIVE 4-STAR EVALUATIONS, INDICATING THAT SAM HOUSTON AREA COUNCIL OUTPERFORMS MOST OTHER CHARITABLE ORGANIZATIONS IN AMERICA. THIS EXCEPTIONAL DESIGNATION FROM CHARITY NAVIGATOR SETS SAM HOUSTON AREA COUNCIL APART FROM ITS PEERS AND DEMONSTRATES TO THE PUBLIC OUR TRUSTWORTHINESS. *THE ORGANIZATION IS RECOGNIZED AS A BETTER BUSINESS BUREAU ACCREDITED CHARITY AND HOLDS GUIDESTAR'S GOLD STAR FOR TRANSPARENCY. 10898128 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 55 0 1 250 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 X 74 74 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X DOUG DAVIES 7137563367 2225 N LOOP W HOUSTON TX 77008 CHIEF ART ACEVEDO DIRECTOR 0.50 X 0 0 0 DANIEL G BELLOW VICE CHAIR - RELATIONSHIPS 0.50 X X 0 0 0 JUDGE ALFRED H BENNETT DIRECTOR 0.50 X 0 0 0 FORREST J BJERKAAS COUNCIL COMMISSIONER 20.00 X X 0 0 0 NELSON R BLOCK LEGAL COUNSEL 5.00 X X 0 0 0 JERI J BROOKS DIRECTOR 0.50 X 0 0 0 ALLEN D BROWN VICE CHAIR - FINANCE 2.00 X X 0 0 0 MICHELLE RILEY BROWN DIRECTOR 0.50 X 0 0 0 VICTOR BURK DIRECTOR 2.00 X 0 0 0 CHARLES A CALDERWOOD DIRECTOR 2.00 X 0 0 0 DIANE M CANNON VICE CHAIR - PROGRAM 2.00 X X 0 0 0 WILLIAM H CAUDILL DIRECTOR 1.00 X 0 0 0 DANIEL J CHURAY DIRECTOR 2.00 X 0 0 0 RICHARD A CLAUSSEN DIRECTOR 1.00 X 0 0 0 CRAIG W COLLINS DIRECTOR 1.00 X 0 0 0 BRADLEY W CORSON DIRECTOR 1.00 X 0 0 0 DAVID E CREASEY DIRECTOR 0.50 X 0 0 0 CHARLES D DAVIDSON DIRECTOR 0.75 X 0 0 0 GEORGE A DEMONTROND III DIRECTOR 0.80 X 0 0 0 TRACY L DIETERICH DIRECTOR 1.00 X 0 0 0 JOHN W DUTCH DIRECTOR 0.50 X 0 0 0 RODNEY W EADS DIRECTOR 2.50 X 0 0 0 JEFFREY B EARLY DIRECTOR 0.50 X 0 0 0 RICHARD A EICHLER IMMEDIATE PAST CHAIR 0.50 X X 0 0 0 MICHAEL FOSSUM DIRECTOR 0.50 X 0 0 0 BRIAN W FOSTER VICE CHAIR - FIELD OPERATIONS 15.00 X X 0 0 0 STEWART W GAGNON DIRECTOR 2.00 X 0 0 0 O DUANE GAITHER II DIRECTOR 0.50 X 0 0 0 ADRIAN GARCIA DIRECTOR 0.50 X 0 0 0 RAYMOND T GARCIA DIRECTOR 0.50 X 0 0 0 DR KIMBERLY H GOSSETT DIRECTOR 0.25 X 0 0 0 LANCE HAMMOND DIRECTOR 0.25 X 0 0 0 SHAD A HIGDON DIRECTOR 0.50 X 0 0 0 JUDGE DAVID HITTNER DIRECTOR 1.00 X 0 0 0 LIONEL R JELLINS VICE CHAIR - SCOUTREACH & DIVERSITY 8.00 X X 0 0 0 DAVID R KLEIN DIRECTOR 2.00 X 0 0 0 MARC J KREBS DIRECTOR 0.50 X 0 0 0 BRETT LEE DIRECTOR 0.25 X 0 0 0 KENDRA LEE DIRECTOR 0.50 X 0 0 0 WILLIAM B LEE PHD DIRECTOR 0.50 X 0 0 0 STEPHEN P MACH DIRECTOR 0.25 X 0 0 0 WILBURN BILL MCDONALD DIRECTOR 0.50 X 0 0 0 ROGER C MOSBY DIRECTOR 1.50 X 0 0 0 T FRANKLIN MYERS DIRECTOR 0.50 X 0 0 0 MIKE NARVAEZ DIRECTOR 0.50 X 0 0 0 ADAM R OGLESBY DIRECTOR 3.00 X 0 0 0 STEVEN D OLDHAM TREASURER 2.50 X X 0 0 0 DANIEL G OWNBY DIRECTOR 0.50 X 0 0 0 MICHAEL L PATRICK DIRECTOR 0.50 X 0 0 0 DANIEL H PEARS DIRECTOR 0.50 X 0 0 0 WILLIAM L PEEL JR VICE CHAIR - SALES & MARKETING 2.00 X X 0 0 0 ANTHONY J PHILLIPS DIRECTOR 1.25 X 0 0 0 MARC G PORTAL PHD DIRECTOR 0.50 X 0 0 0 JAY R PRYOR DIRECTOR 0.50 X 0 0 0 ERIN P ROBERTS ASSISTANT TREASURER 1.00 X X 0 0 0 DEBORAH A ROLLINSON VICE CHAIR - MEMBERSHIP 10.00 X X 0 0 0 ROBERT H ROY JR DIRECTOR 4.00 X 0 0 0 L ALLEN SANDERS DIRECTOR 0.50 X 0 0 0 ALBERTO SANTOS JR VICE CHAIR - REAL ESTATE 1.00 X X 0 0 0 CHARLES E SCHNEIDER VICE CHAIR - DEVELOPMENT 1.00 X X 0 0 0 L E SIMMONS CHAIR OF THE BOARD 1.50 X X 0 0 0 CHARLES M SLEDGE DIRECTOR 0.50 X 0 0 0 STEPHEN D STRAKE DIRECTOR 0.30 X 0 0 0 RICHARD E TAUBER DIRECTOR 0.30 X 0 0 0 TRENT D TELLEPSEN DIRECTOR 0.50 X 0 0 0 FRANK D TSURU DIRECTOR 3.00 X 0 0 0 DAVID VAN KLEECK DIRECTOR 1.00 X 0 0 0 JOHN B WALKER DIRECTOR 2.00 X 0 0 0 JUDSON B WALKER DIRECTOR 0.50 X 0 0 0 JEFFREY R WHETZEL DIRECTOR 0.50 X 0 0 0 CLAY C WILLIAMS EXECUTIVE VICE CHAIR 2.00 X X 0 0 0 KEVIN W YANKOWSKY DIRECTOR 0.50 X 0 0 0 SUSAN E YELDELL DIRECTOR 0.50 X 0 0 0 THOMAS O VARNELL CEO/SCOUT EXECUTIVE 55.00 X 489745 0 156634 THOMAS FRANKLIN CHIEF OPERATING OFFICER 55.00 X 173257 0 32064 DUSTIN DUPUIS DIRECTOR OF FIELD SERVICES 55.00 X 122589 0 24065 DOUGLAS C DAVIES JR CONTROLLER 55.00 X 193332 0 42387 BRANDON LEWIS DIRECTOR OF SUPPORT SERVICES 55.00 X 108653 0 47888 TRAVIS BRINER DIRECTOR OF DEVELOPMENT 55.00 X 109506 0 22646 1197082 0 325684 6 0 1 0 KINGHAM DALTON WILSON LTD 5858 WESTHEIMER RD SUITE 150 HOUSTON TX 77057 CONSTRUCTION SERVICES 8865105 QUALITY CUSTOM HOMES PO BOX 1381 COLDSPRING TX 77331 CONSTRUCTION SERVICES 2850170 W T BYLER 15203 LILLJA ROAD HOUSTON TX 77060 CONSTRUCTION SERVICES 1375547 FORNEY CONSTRUCTION 8945 LONG POINT SUITE 200 HOUSTON TX 77055 PROJECT MANAGEMENT SERVICES 836079 WW PAYTON CORPORATION PO BOX 1056 KATY TX 77494 CONSTRUCTION SERVICES 711450 5 1096465 292049 5792513 336260 7181027 ACTIVITIES INCOME 900099 732079 732079 CAMPING INCOME 900099 563195 563195 1295274 2350770 2350770 21532834 20845000 20697715 5899006 835119 14945994 15781113 15781113 176816 292049 133247 43569 43569 3738877 2398578 1340299 1340299 MISCELLANEOUS REVENUE 110000 669691 669691 669691 28661743 1964965 0 19515751 373429 373429 1197082 1065882 52073 79127 4588402 4085390 199400 303612 1198543 1047845 59754 90944 494630 433660 24175 36795 104676 50611 29142 24923 97124 46959 27039 23126 26138 26138 144121 86840 57281 100758 100758 784984 720314 5075 59595 962986 879141 33246 50599 297764 249090 12849 35825 76313 63401 3093 9819 83800 83800 984112 936703 18798 28611 356726 349427 2894 4405 EQUIPMENT RENT & MAINTE 139280 125591 5428 8261 PRINTING & PUBLICATIONS 97364 54102 1463 41799 RECOGNITION AWARDS 84153 55179 1167 27807 OTHER EXPENSES 62083 62083 29592 27923 662 1007 12284060 10898128 533539 852393 37774 54435 9730649 13352659 7528821 6638171 369475 478325 44859 33865 196865 92571 85105662 16652234 47720043 68453428 79497214 89559207 560421 462856 5220522 1431760 150906643 180557277 1533329 7074179 93080 175974 1589494 2514795 3215903 9764948 X 71644782 87186542 76045958 83605787 147690740 170792329 150906643 180557277 16377683 6723906 0 X X 0 1 X 1 0 X 9649765 9172503 10568993 8138683 7181027 44710971 9649765 9172503 10568993 8138683 7181027 44710971 44710971 684130 1172398 1587797 2372780 2350770 8167875 731495 1304155 634944 650863 669691 3991148 56869994 16837731 0.78620 0.83890 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75428579 1339497 9393377 3252802 473629 82435022 79802990 1504609 -2204271 3207688 467061 75428579 76292864 1656666 5146761 2874722 418579 79802990 74918958 1902571 2668162 2790510 406317 76292864 76143058 1787739 -524079 2171566 316194 74918958 0.22240 0.77760 0 0 13978570 13978570 16884923 8799722 8085201 3293904 2773068 520836 1073781 912912 160869 49874484 4166532 45707952 68453428 CUSTODIAN ACCOUNTS 2514795 2514795 X 35385649 6723906 6723906 28661743 0 28661743 12284060 0 12284060 0 12284060 PART V, LINE 4: USE OF ENDOWMENT FUNDS PERMANENT ENDOWMENT FUNDS ARE DIVIDED USE FUNDS WITH THE PRINCIPLE USED ONLY FOR THE EARNING OF INCOME. SUCH INCOME IS USED TO SUPPORT ASSORTED PROGRAMS AND GENERAL OPERATIONS. TERM ENDOWMENT FUNDS ARE DIVIDED USE FUNDS WITH THE PRINCIPLE RESTRICTED FOR INCOME EARNING AND PERMANENT IMPROVEMENTS AT CAMP STRAKE, THE INCOME FROM TERM ENDOWMENT FUNDS IS USED FOR OPERATIONS AT CAMP STRAKE. ALL OTHER ENDOWMENT FUNDS ARE USED TO SUPPORT GENERAL PROGRAM SERVICES AND TO INVEST FOR SUPPORT OF FUTURE GENERAL PROGRAM SERVICES. PART X, LINE 2: FIN 48 DISCLOSURE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"), EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION IS CLASSIFIED AS A PUBLIC CHARITY AND CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAX. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF 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 CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2016. X X X X X X 1 MARCIA FELDMAN & ASSOCIATES 41 TIEL WAY HOUSTON TX 77019 VARIOUS FUNDRAISING INITIATIVES 0 59149 26138 33011 59149 26138 33011 SPORTING CLAYS 270915 190249 80666 30900 4263 475 82327 CORPORATE DODGE BALL 197950 101800 96150 1500 1546 12236 468865 292049 176816 32400 5809 475 94563 133247 43569 1 MEMBERSHIP, CAMPERSHIP, AND VARIOUS UNIFORM FEES - VARIOUS 11567 263503 109926 FAIR MARKET VALUE FREE CAMPERSHIP, BOOKS, FOOD, UNIFORMS & TRANSPORTATION PART III, COLUMN (B) GRANTS ARE PROVIDED TO COVER THE COST OF THE $24 MEMBERSHIP, CAMPERSHIP, AND UNIFORMS FEES FOR APPROXIMATELY 11,567 YOUTH PER YEAR. THERE ARE NO ELIGIBILITY OR INCOME REQUIREMENTS FOR THESE FUNDS. X X X X 0 0 0 0 0 0 0 0 0 THOMAS O VARNELL CEO/SCOUT EXECUTIVE 374830 0 45000 0 69915 0 138997 0 17637 0 646379 0 0 0 THOMAS FRANKLIN CHIEF OPERATING OFFICER 160761 0 12000 0 496 0 22582 0 9482 0 205321 0 0 0 DOUGLAS C DAVIES JR CONTROLLER 180593 0 12000 0 739 0 26420 0 15967 0 235719 0 0 0 BRANDON LEWIS DIRECTOR OF SUPPORT SERVICES 96766 0 11000 0 887 0 36277 0 11611 0 156541 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS OF SAM HOUSTON AREA COUNCIL BOY SCOUTS OF AMERICA HAS A COMPENSATION AND BENEFITS COMMITTEE TO DISCHARGE ITS RESPONSIBILITIES WITH RESPECT TO COMPENSATION OF THE CEO/SCOUT EXECUTIVE AND OTHER EMPLOYEES OF THE COUNCIL. THE COMPENSATION AND BENEFITS COMMITTEE IS COMPRISED OF AT LEAST THREE DIRECTORS, INCLUDING THE CHAIRMAN OF THE BOARD WHO SERVES AS CHAIRMAN OF THE COMMITTEE AND ONLY MEMBERS OF THE BOARD DETERMINED TO BE "INDEPENDENT" SERVE ON THE COMMITTEE. IN CARRYING OUT ITS PURPOSE, THE COMPENSATION AND BENEFITS COMMITTEE ANNUALLY REVIEWS AND USES THE BOY SCOUTS OF AMERICA'S COMPENSATION PROGRAM TO ASSURE AN INTERNALLY CONSISTENT AND EXTERNALLY COMPETITIVE COMPENSATION PROGRAM IN ORDER TO ATTRACT, RETAIN AND MOTIVATE QUALIFIED EXECUTIVE MANAGEMENT AND OTHER KEY EMPLOYEES AND PROVIDE INCENTIVE FOR THE ATTAINMENT OF THE COUNCIL'S STRATEGIC GOALS AND OBJECTIVES. THE BOY SCOUTS OF AMERICA'S COMPENSATION PROGRAM HAS BEEN REVIEWED BY GRANT THORNTON AND GRANT THORNTON PREPARED A REPORT DATED OCTOBER 7, 2016, THAT STATED THE TOTAL COMPENSATION PROGRAM AND POLICIES DEVELOPED BY THE BSA NATIONAL COUNCIL FOR LOCAL COUNCIL SCOUT EXECUTIVES (BOTH IN AGGREGATE AND BY COMPONENT) ARE CONSISTENT WITH MARKET PRACTICE. PART II, COLUMN (B) (III) THE BOY SCOUTS OF AMERICA, A SEPARATE ENTITY, MAINTAINS A BENEFIT RESTORATION PLAN WHICH IS A NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR KEY EXECUTIVES. IN 2019, THE CONTRIBUTION TO THE BENEFIT RESTORATION PLAN BY THE BOY SCOUTS OF AMERICA AND REPORTABLE AS OTHER COMPENSATION FOR THOMAS O. VARNELL, CEO/SCOUT EXECUTIVE, WAS $52,630. OTHER REPORTABLE COMPENSATION FOR THOMAS O. VARNELL, CEO/SCOUT EXECUTIVE, INCLUDES $10,165 AND $7,120 IN TAXABLE VALUE OF GROUP TERM LIFE INSURANCE BENEFITS AND TAXABLE VALUE OF PERSONAL USE OF AUTOMOBILE, RESPECTIVELY. PART II, COLUMN (C) FOR EACH EMPLOYEE LISTED, THIS COLUMN INCLUDES THE INCREASE IN THE ACTUARIAL VALUE OF THE BENEFIT ACCRUAL IN THE BOY SCOUTS OF AMERICA RETIREMENT PLAN AS CALCULATED BY THE BOY SCOUTS OF AMERICA, A SEPARATE ENTITY, BUT REQUIRED TO BE REPORTED BY THE SAM HOUSTON AREA COUNCIL ON ITS FORM 990. THE INCREASE IN THE ACTUARIAL VALUE OF THE BENEFIT ACCRUAL REPORTED IN PART II, COLUMN (C) WHICH IS REPORTABLE COMPENSATION FOR THOMAS O. VARNELL, CEO/SCOUT EXECUTIVE, WAS $125,797. EMPLOYER MATCHING CONTRIBUTIONS TO THE SAM HOUSTON AREA COUNCIL 403(B) THRIFT PLAN ARE ALSO INCLUDED IN THIS COLUMN. X 6 5504 ACTUAL SALES PRICE X 5 245979 HI-LOW VALUE X 2 52711 FAIR MARKET VALUE X SUPPLIES 46 32066 ACTUAL COST 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 AND ALL RELATED SCHEDULES IS INITIALLY PRESENTED TO THE AUDIT COMMITTEE FOR THEIR REVIEW WHERE VARIOUS ASPECTS OF THE FORM ARE EXPLAINED AND DISCUSSED IN DETAIL. ANY PROPOSED CHANGES BY THE AUDIT COMMITTEE ARE INCLUDED IN FINAL DRAFT WHICH IS PRESENTED TO THE GOVERNING BOARD FOR THEIR REVIEW AND COMMENTS WHICH ARE THEN SUMMARIZED AND FORWARDED TO THE AUDIT COMMITTEE FOR PROPOSED INCLUSION IN THE FILING COPY. THE AUDIT COMMITTEE APPROVES THE FINAL COPY OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNANCE BOARD MAINTAINS A CONFLICT OF INTEREST POLICY TO PREVENT INSTITUTIONAL OR PERSONAL INTERESTS OF BOARD MEMBERS, OFFICERS, AND STAFF OF SAM HOUSTON AREA COUNCIL (THE "COUNCIL") FROM INTERFERING IN THE PERFORMANCE OF THEIR DUTIES AND TO SEE THAT THERE IS NO PERSONAL, PROFESSIONAL, OR POLITICAL GAIN AT THE EXPENSE OF THE COUNCIL. THE POLICY REQUIRES DISCLOSURE OF ANY CONFLICTS OF INTEREST AND THE RECUSAL OF ANY INTERESTED PARTY IN A RELATED DECISION. A YEARLY CONFLICT OF INTEREST QUESTIONNAIRE IS REQUESTED TO BE FILLED OUT AND RETURNED BY EACH PARTY COVERED BY THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF SAM HOUSTON AREA COUNCIL BOY SCOUTS OF AMERICA (THE "COUNCIL") HAS CREATED A COMPENSATION AND BENEFITS COMMITTEE CONSISTING OF AT LEAST THREE INDEPENDENT DIRECTORS INCLUDING THE CHAIRMAN OF THE BOARD. THE COMMITTEE REVIEWS AND USES THE BOY SCOUTS OF AMERICA'S COMPENSATION PROGRAM TO ASSURE AN INTERNALLY CONSISTENT AND EXTERNALLY COMPETITIVE COMPENSATION PROGRAM TO ATTRACT, RETAIN, AND MOTIVATE QUALIFIED EXECUTIVE MANAGEMENT AND OTHER KEY EMPLOYEES AND PROVIDE INCENTIVE FOR THE ATTAINMENT OF THE COUNCIL'S STRATEGIC GOALS AND OBJECTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE FOLLOWING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST: ALL DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAWS INCLUDING, BUT NOT LIMITED TO, IRS FORM 990 AND, IF APPLICABLE, IRS FORM 990-T, THE ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY. FORM 990, PART XII, LINE 2C THE PROCESSES FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR.