2019-08-01T07:35:34-05:00 2018-12-31 205991824 SC&H TAX & ADVISORY SERVICES LLC 910 RIDGEBROOK ROAD SPARKS MD 21152 990 2018-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 BRIAN L STEGER CEO & SCOUT EXECUTIVE 4435732500 2019-07-30 1 LORI S BURGHAUSER P00370694 4104031500 2019-07-30 50.206.141.66 2019-07-30 13:11:44 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D598169B7B70477E3779F4FD99F3BFF6A447919F 2018 2019-02-21 02:37:17Z BRIAN L STEGER 701 WYMAN PARK DRIVE BALTIMORE MD 21211 9470248 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. 64 63 88 7750 4260 0 2336220 3995928 1861292 1428229 523882 558255 963333 823259 5684727 6805671 0 0 0 0 2229619 2387070 26273 227495 736196 3074959 2548915 5330851 5163480 353876 1642191 15297183 16461936 1502868 1866831 13794315 14595105 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 0 4104610 2280079 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. OVER 1,100 SCOUTS ATTENDED ONE OF OUR SUMMER CAMP PROGRAMS AND NEARLY 33,000 SCOUTS AND ADULT VOLUNTEERS PARTICIPATED IN WEEKEND CAMPING AT BROAD CREEK IN 2018. 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 25,500 YOUTH AND YOUNG ADULTS AND NEARLY 7,500 ADULT VOLUNTEERS PARTICIPATED IN THE SCOUTING PROGRAM IN THE BALTIMORE AREA. 4104610 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 12 0 88 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 64 63 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X BRIAN STEGER 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 BRUCE MCMILLIN COUNCIL PRESIDENT 2.00 0.00 X X 0 0 0 BURT MARSH COUNCIL COMMISSIONER 2.00 0.00 X X 0 0 0 BRIAN L STEGER SEC/SCOUT EXEC AND CEO 40.00 0.00 X X 262544 0 351263 MICHAEL NEUMAN TREASURER 2.00 0.00 X X 0 0 0 TREY SCHUPERT IMMEDIATE PAST CHAIR 1.00 0.00 X 0 0 0 JIM CORNWELL DISTRICT CHAIR 1.00 0.00 X 0 0 0 TRACEY ESTEP DISTRICT CHAIR 1.00 0.00 X 0 0 0 CHRIS ISH DISTRICT CHAIR 1.00 0.00 X 0 0 0 KEVIN JURA DISTRICT CHAIR 1.00 0.00 X 0 0 0 LEN MORGAN DISTRICT CHAIR 1.00 0.00 X 0 0 0 TOM O'DWYER DISTRICT CHAIR 1.00 0.00 X 0 0 0 MELVIN RUSSELL DISTRICT CHAIR 1.00 0.00 X 0 0 0 SHAWN SEBO DISTRICT CHAIR 1.00 0.00 X 0 0 0 BILL YEAKEL DISTRICT CHAIR 1.00 0.00 X 0 0 0 BARRY BILSON VICE CHAIRMAN, INVESTMENTS 1.00 0.00 X 0 0 0 STEVE GEVARTER VICE CHAIRMAN, MISSION IMP 1.00 0.00 X 0 0 0 CHAD GILLENWATER VICE CHAIRMAN, ADVISORY CO 1.00 0.00 X 0 0 0 MARK GILLETT VICE CHAIRMAN, AUDIT 1.00 0.00 X 0 0 0 CHARLIE HIEBLER VICE CHAIRMAN, MISSION IMP (PT YR) 1.00 0.00 X 0 0 0 DAVID HODNETT VICE CHAIRMAN, MEMBERSHIP 1.00 0.00 X 0 0 0 JOHN JEPPI VICE CHAIRMAN, DEVELOPMENT (PT YR) 1.00 0.00 X 0 0 0 GREG KELLY VICE CHAIRMAN, OUTDOOR ADV 1.00 0.00 X 0 0 0 BRIAN MACARI VICE CHAIRMAN, DISTRICT OPS 1.00 0.00 X 0 0 0 PAUL MADDEN VICE CHAIRMAN, PROGRAM 1.00 0.00 X 0 0 0 CHARLIE MORGAN VICE CHAIRMAN, JOURNEY TO 1.00 0.00 X 0 0 0 DEL PARKS VICE CHAIRMAN, MARKETING/P 1.00 0.00 X 0 0 0 HOWARD RUTHERFORD VICE CHAIRMAN, PROPERTIES 1.00 0.00 X 0 0 0 DOUG SAWYER VICE CHAIRMAN, FINANCE 1.00 0.00 X 0 0 0 STEVE WOERNER VICE CHAIRMAN, ADMINISTRAT 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 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 (PT YR) 1.00 0.00 X 0 0 0 VIC BERNSON BOARD MEMBER 1.00 0.00 X 0 0 0 ED CALLAHAN BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 GARY CEARFOSS BOARD MEMBER 1.00 0.00 X 0 0 0 DWIGHT CRONE BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 SAM DIPAOLA BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 STEVE EDWARDS BOARD MEMBER 1.00 0.00 X 0 0 0 JAMES FICKE BOARD MEMBER 1.00 0.00 X 0 0 0 VICKI FRANZ BOARD MEMBER 1.00 0.00 X 0 0 0 JEAN FUGETT BOARD MEMBER 1.00 0.00 X 0 0 0 DAVE GARBARINO BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 KEN 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 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 SEAN KELLY 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 STEVE LINKOUS BOARD MEMBER 1.00 0.00 X 0 0 0 BARRY LUCIANI 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 (PT YR) 1.00 0.00 X 0 0 0 SKIP MILLER BOARD MEMBER 1.00 0.00 X 0 0 0 MARK MULLIGAN BOARD MEMBER 1.00 0.00 X 0 0 0 THOMAS C MYERS BOARD MEMBER (PT YR) 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 TENYO PEARL BOARD MEMBER 1.00 0.00 X 0 0 0 RUSS PHELPS BOARD MEMBER 1.00 0.00 X 0 0 0 JASON PLUMMER BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 GARY PUSHKIN BOARD MEMBER 1.00 0.00 X 0 0 0 JOE SCOTT BOARD MEMBER 1.00 0.00 X 0 0 0 SEAN STINNETT BOARD MEMBER (PT YR) 1.00 0.00 X 0 0 0 MIKE STOCKARD BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE SULLIVAN BOARD MEMBER 1.00 0.00 X 0 0 0 PETE TRIDONE 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 MANUEL FONSECA DEPUTY DIRECTOR/COO 40.00 0.00 X 121689 0 36787 384233 0 388050 2 0 1 0 CONNELLY & ASSOCIATES FUNDRAISING LLC 675 PRESIDENT STREET 2406 BALTIMORE MD 21202 CAPITAL CAMPAIGN FEASIBILITY AND MANAGEM 187700 1 121501 760513 3113914 55705 3995928 CAMPING AND ACTIVITY REVENUE 721210 1241543 1241543 SCOUT SHOP RENTAL REVENUE 532000 186686 186686 1428229 444387 444387 1413597 1299729 113868 113868 113868 151189 760513 184040 -32851 -32851 1850223 1180808 669415 669415 OTHER REVENUE 900099 182435 182435 ADVERTISING REVENUE 519130 4260 4260 186695 6805671 2280079 4260 525404 286572 242898 10202 33472 1660748 1352535 148318 159895 100136 81249 9449 9438 194359 151336 23577 19446 145255 119891 10760 14604 35050 35050 227495 227495 48296 48296 111294 92958 3461 14875 9900 8867 358 675 259514 229093 6953 23468 524732 482985 9025 32722 164363 143170 4840 16353 50397 37477 1160 11760 180968 169062 2781 9125 175778 152524 5432 17822 PROGRAM/OTHER SUPPLIES 553919 509748 1600 42571 RECOGNITION AWARDS 251775 169829 995 80951 CHARTER & NATIONAL FEE 88087 88087 SPECIFIC ASSISTANCE 58156 58156 36686 14745 417 21524 5163480 4104610 322674 736196 1809064 1916615 708089 984333 339780 1620888 62504 74071 19496 31204 134515 140587 11537489 7256782 4092271 4280707 8046244 7338494 85220 75037 15297183 16461936 138991 210393 477195 805463 886682 850975 1502868 1866831 X 10361471 9884277 2300731 3578715 1132113 1132113 13794315 14595105 15297183 16461936 X 1642191 -862499 21098 X X 0 1 X 1 0 X 3215363 3957104 2310807 2336220 3995928 15815422 3215363 3957104 2310807 2336220 3995928 15815422 3299178 12516244 65162 201408 412283 620969 444387 1744209 260290 272028 282044 200421 151189 1165972 18725603 17782404 0.66840 0.71120 X X X X 2 766.00 0 0 0 1 0 0.00 0 0 1 X 4037647 16674 -176217 183735 3694369 3582737 39191 587653 171934 4037647 3520498 20000 209725 167486 3582737 3597153 80847 15955 173457 3520498 3536539 27773 200205 167364 3597153 0.40350 0.30900 0.28750 0 0 2099246 2099246 8643055 6577627 2065428 795188 679155 116033 4280707 X 6118900 -862499 134857 51054 -676588 6795488 10183 10183 6805671 5318110 134857 19773 154630 5163480 0 5163480 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 19,773. INSURANCE REIMBURSEMENT FROM PROPERTY DAMANGE 31,281. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 10,183. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 19,773. X X X X X X X 1 CONNELLY & ASSOCIATES FUNDRAISING LLC 675 PRESIDENT STREET 2406 BALTIMORE MD 21202 CAPITAL CAMPAIGN MANAGEMENT 0 2146035 211300 1934735 HAINES & COMPANY INC 8050 FREEDOM AVE NW NORTH CANTON OH 44720 DIRECT MAILING 0 29090 16195 12895 2175125 227495 1947630 MD DISTINGUISHED CITIZEN AWARDS 241950 211544 30406 3698 26708 5620 HEALTH GOOD SCOUT LUNCHEON 126538 100893 25645 25646 1876 12 543214 448076 95138 7623 79049 950 32870 911702 760513 151189 11321 131403 950 40366 184040 -32851 X X X X 0 0 0 0 0 0 0 0 0 BRIAN L STEGER SEC/SCOUT EXEC AND CEO 259905 0 0 0 2639 0 327753 0 23510 0 613807 0 0 0 MANUEL FONSECA DEPUTY DIRECTOR/COO 116063 0 3500 0 2126 0 25751 0 11036 0 158476 0 0 0 SCHEDULE J, PAGE 2, PART II, COLUMN (C) RETIREMENT AND OTHER DEFERRED COMPENSATION - BRIAN STEGER 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 $320,190 FOR BRIAN'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 2018 BRIAN STEGER ALSO PARTICIPATED IN THE COUNCIL'S 403(B) RETIREMENT PLAN UNDER THIS PLAN, THE COUNCIL PAID $7,563 IN MATCHING CONTRIBUTIONS TO THE PLAN FOR BRIAN. 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 11 53887 FMV X PROGRAM SUPPLIES 1 1818 FMV 0 0 0 0 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. 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 -10,183. INSURANCE REIMBURSEMENT FROM PROPERTY DAMANGE 31,281. 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 1 0 0 0