BOY SCOUTS OF AMERICA: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 59-6522982)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-09-10
IRS object ID
201942539349301384
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2019-09-10T16:05:18-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN593070669PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOORE STEPHENS LOVELACE PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1255 S ORANGE AVENUE SUITE 600AddressLine1Txt
CityORLANDOCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN596522982EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOY SCOUT TRUST FUND FOR THE CENTRAL FLBusinessNameLine1Txt
Business Name Line2COUNCIL BOY SCOUTS OF AMERICA INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBOYSBusinessNameControlTxt
Phone4078894403PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11951 S ORANGE BLOSSOM TRL NO 102AddressLine1Txt
CityAPOPKACityNm
State AbbreviationFLStateAbbreviationCd
ZIP32703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERIC MAGENDANTZPersonNm
Person TitleCEO/SCOUT EXECUTIVEPersonTitleTxt
Phone4078894403PhoneNum
Signature2019-09-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNORMAN B NEAL CPAPreparerPersonNm
PTINP00071411PTIN
Phone4077405400PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address68.95.178.125IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-09-10IPDt
IP Tm17:04:48IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdAA06F16595B971911646E1ABD4EF9FD1205D715BAtSubmissionCreationDeviceId
At Submission Filing Device IdAA06F16595B971911646E1ABD4EF9FD1205D715BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerERIC MAGENDANTZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11951 S ORANGE BLOSSOM TRL NO 102AddressLine1Txt
CityAPOPKACityNm
State AbbreviationFLStateAbbreviationCd
ZIP32703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$291,940GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption1761GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1950FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROMOTE AND BENEFIT BOY SCOUT WORK IN CENTRAL FLORIDA.ActivityOrMissionDesc
Voting Members Governing Body51VotingMembersGoverningBodyCnt
Voting Members Independent48VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers51TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$22,615PYContributionsGrantsAmt
CY Contributions Grants$259,743CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$152,716PYInvestmentIncomeAmt
CY Investment Income-$170,267CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$175,331PYTotalRevenueAmt
CY Total Revenue$89,476CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$14,630PYOtherExpensesAmt
CY Other Expenses$14,650CYOtherExpensesAmt
PY Total Expenses$14,630PYTotalExpensesAmt
CY Total Expenses$14,650CYTotalExpensesAmt
PY Revenues Less Expenses$160,701PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$74,826CYRevenuesLessExpensesAmt
Total Assets BOY$1,813,793TotalAssetsBOYAmt
Total Assets EOY$1,846,428TotalAssetsEOYAmt
Total Liabilities BOY$42,191TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,771,602NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,846,428NetAssetsOrFundBalancesEOYAmt
MissionFOR THE BENEFIT OF SCOUTING IN THE CENTRAL FLORIDA TERRITORY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$14,169ExpenseAmt
DescTHE FUND WAS ESTABLISHED FOR THE BENEFIT OF BOY SCOUTS OF AMERICA, INC. CENTRAL FLORIDA COUNCIL (THE COUNCIL). THE COUNCIL'S MISSION IS TO PROMOTE THE BOY SCOUT PROGRAM, WHICH PROVIDES SERVICE TO YOUNG MEN AND WOMEN AGES 6-20 IN NINE DISTRICTS IN CENTRAL FLORIDA. IT PROVIDES EDUCATIONAL PROGRAMS FOR YOUNG PEOPLE TO DEVELOP THEIR SKILLS, PROMOTE FITNESS AND TRAIN IN RESPONSIBILITIES.Desc
Total Program Service Expenses$14,169TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members51GoverningBodyVotingMembersCnt
Independent Voting Member48IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BB&T RETIREMENT AND INSTITUTIONAL SERVICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4078894403PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2887AddressLine1Txt
CityWILSONCityNm
State AbbreviationNCStateAbbreviationCd
ZIP278942887ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (51 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
AMY IENNACO
COUNCIL PRESIDENT10.000.20Yes (X)Yes (X)$0$0$0
JIM STRATFORD
COUNCIL COMMISSIONER10.000.20Yes (X)Yes (X)$0$0$0
BILL RUFFIER
COUNCIL ATTORNEY4.000.20Yes (X)Yes (X)$0$0$0
KARL PALVISAK
TREASURER4.000.20Yes (X)Yes (X)$0$0$0
LEN WILLIAMS
CHAIRMAN10.000.20Yes (X)Yes (X)$0$0$0
TICO PEREZ
CHAIRMAN ELECT4.000.20Yes (X)Yes (X)$0$0$0
JEFFREY KOSIK
EXECUTIVE BOARD MEMBER2.000.20Yes (X)Yes (X)$0$0$0
BUD BEUCHER
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
STEVE BUERY
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
LESLIE CAMPIONE
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
CHRISTOPHER CLARK
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
DIANE CREWS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
CINDY CUTLIP
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
SHERIFF JERRY DEMINGS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
EDUARDO DOMINGUEZ
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
DR CHRISTOPHER GROVE MD
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
PEGGY HALL
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
FRED HAWKINS JR
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
CHRISTOPHER HAYES
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
ERNEST HERNANDEZ
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JEFFREY JENNINGS
EXECUTIVE BOARD MEMBER4.000.20Yes (X)$0$0$0
JOHN JENNINGS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JEFFREY JONASEN
EXECUTIVE BOARD MEMBER4.000.20Yes (X)$0$0$0
SHERIFF DENNIS LEMMA
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
PLATT LOFTIS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
REINARDO MALAVE
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
GEORGE MIKITARIAN
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
GARRETT MILLER
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JAMES MYERS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
BRIAN SCOTT
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
WINSTON SCOTT
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JAMES SEEGERS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
SUMMIT SHAH
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JASON SEIGEL
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
DR ROBERT TERRY
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
BRAD VALDYKE
EXECUTIVE BOARD MEMBER6.000.20Yes (X)$0$0$0
JOSEPH VETTER
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
THOMAS WILLIAMS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
ERIC WRIGHT
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
MONIQUE YEAGER
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
THOMAS YUSCHOK MD
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JOHN BEACHAM
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
DAVID COCCHIARELLA
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
ERNEST DELOACH JR
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
ERIC EALY
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
SCOTT KEITH
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
BILL PATTERSON
EXECUTIVE BOARD MEMBER4.000.20Yes (X)$0$0$0
ROBERT WAHLERS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
DR RAYMOND WOO
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
ERIC MAGENDANTZ
SCOUT EXECUTIVE/CEO60.000.20Yes (X)Yes (X)$0$246,137$35,068
HENRY KNOWLES
BUSINESS MANAGER/CFO60.000.20Yes (X)$0$93,638$25,599
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$339,775TotReportableCompRltdOrgAmt
Total Other Compensation$60,667TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$259,743AllOtherContributionsAmt
Total Contributions$259,743TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,738TotalRevenueColumnAmt
Exclusion$27,738ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,459SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$202,464SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$198,005SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$198,005TotalRevenueColumnAmt
Exclusion-$198,005ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$89,476TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$170,267ExclusionAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$481TotalAmt
Management And General$481ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescTRUSTEE FEESDesc
Total$14,169TotalAmt
Program Services$14,169ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,650TotalAmt
Program Services$14,169ProgramServicesAmt
Management And General$481ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,802,818BOYAmt
EOY$1,835,453EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,975BOYAmt
EOY$10,975EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,813,793BOYAmt
EOY$1,846,428EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$42,191BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$42,191BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$560,848BOYAmt
EOY$622,622EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,210,754BOYAmt
EOY$1,223,806EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,771,602BOYAmt
EOY$1,846,428EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,813,793BOYAmt
EOY$1,846,428EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$74,826ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1BOY SCOUTS OF AMERICA INC CENTRAL FLORIDA COUNCILBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN590624376EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,802,818BeginningYearBalanceAmt
Contributions$259,743ContributionsAmt
Investment Earnings Or Losses-$184,917InvestmentEarningsOrLossesAmt
Other Expenditures$42,191OtherExpendituresAmt
End Year Balance$1,835,453EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,610,901BeginningYearBalanceAmt
Contributions$11,640ContributionsAmt
Investment Earnings Or Losses$238,277InvestmentEarningsOrLossesAmt
Other Expenditures$58,000OtherExpendituresAmt
End Year Balance$1,802,818EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,888,745BeginningYearBalanceAmt
Contributions$139,977ContributionsAmt
Investment Earnings Or Losses$165,365InvestmentEarningsOrLossesAmt
Other Expenditures$1,583,186OtherExpendituresAmt
End Year Balance$1,610,901EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,945,992BeginningYearBalanceAmt
Contributions$33,410ContributionsAmt
Investment Earnings Or Losses-$90,657InvestmentEarningsOrLossesAmt
End Year Balance$2,888,745EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,040,185BeginningYearBalanceAmt
Contributions$19,643ContributionsAmt
Investment Earnings Or Losses-$113,836InvestmentEarningsOrLossesAmt
End Year Balance$2,945,992EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.33920BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.66080PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
EQUITY MUTUAL FUNDS$818,352F
FIXED INCOME MUTUAL FUNDS$366,963F
CASH AND CASH EQUIVALENTS$512,715F
LIFE INSURANCE POLICIES$137,423F
FieldValueIRS element (for citing)
Total Book Value Securities$1,835,453TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:EARNINGS FROM ENDOWMENT FUNDS ARE USED TO FUND THE OPERATIONS OF THE CENTRAL FLORIDA COUNCIL AND TO PAY THE EXPENSES OF THE CENTRAL FLORIDA SCOUTING PROGRAMS.
PART X, LINE 2:THE COUNCIL ASSESSES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR 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 COUNCIL RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. AS OF DECEMBER 31, 2018, WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY UNITED STATES FEDERAL TAXING AUTHORITIES FOR ANY TAX YEARS BEFORE THE TAX YEAR ENDED DECEMBER 31, 2015.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonERIC MAGENDANTZPersonNm
TitleSCOUT EXECUTIVE/CEOTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$246,137CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$22,937DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$12,131NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$281,205TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE EXECUTIVE BOARD OF BOY SCOUTS OF AMERICA INC. CENTRAL FLORIDA COUNCIL (THE COUNCIL) HAVING ESTABLISHED AND CREATED THE BOY SCOUT TRUST FUND FOR THE CENTRAL FLORIDA COUNCIL (THE FUND) SHALL BE ITS GOVERNING BODY. THE COUNCIL HAS THE POWER TO APPOINT AND DISCHARGE THE TRUSTEE AS IT DEEMS APPROPRIATE AND, SUBJECT TO THE PROVISION OF THE CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, GIVES BROAD POWERS TO THE TRUSTEE, AS ENUMERATED IN THE AGREEMENT OF TRUST, TO ADMINISTER THE FUND.
FORM 990, PART VI, SECTION A, LINE 7AACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BACTIVE MEMBERS OF THE COUNCIL MAY ELECT MEMBERS-AT-LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE COUNCIL OTHER THAN THE SCOUT EXECUTIVE.
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING EACH YEAR, THE TRUST FUND'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF THE FUND'S 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 IS PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE TRUST FUND'S FORM 990 AND SCHEDULE IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12CTHE FUND FOLLOWS THE POLICY OF THE COUNCIL WHICH IS TO, AT LEAST ONCE A YEAR, DISTRIBUTE 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.
FORM 990, PART VI, SECTION B, LINE 15EACH YEAR THE COUNCIL PRESIDENT 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 DURING THE ANNUAL BUDGETING PROCESS, THE EXECUTIVE BOARD REVIEWS THE REASONABLENESS OF THE FEES CHARGED BY THE TRUSTEE BASED ON THE INVESTMENT POLICY APPROVED BY THE EXECUTIVE BOARD TO SET A REALISTIC TARGET FOR INCOME, AND A BENCHMARK AND TIME LINE FOR COMPARISON, TO HOLD THE TRUSTEE ACCOUNTABLE.
FORM 990, PART VI, SECTION C, LINE 18THE TRUST FUND 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 19THE FUND'S POLICY REGARDING DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS FOLLOWS THAT OF BOY SCOUTS OF AMERICA, INC. CENTRAL FLORIDA COUNCIL, WHICH IS THAT IF THE GOVERNING DOCUMENTS 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.
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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BOY SCOUTS OF AMERICA INC CENTRAL FLORIDA COUNCILBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11951 SOUTH ORANGE BLOSSOM TRAIL 102AddressLine1Txt
CityAPOPKACityNm
State AbbreviationFLStateAbbreviationCd
ZIP32703ZIPCd
FieldValueIRS element (for citing)
EIN590624376EIN
Primary ActivitiesTO PROMOTE THE BOY SCOUT PROGRAM BY PROVIDING EDUCATIONAL PROGRAMS.PrimaryActivitiesTxt
Legal Domicile StateFLLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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