2019-09-26T11:32:54-05:00 2018-12-31 860133881 HENRY & HORNE LLP 2055 E WARNER ROAD SUITE 101 TEMPE AZ 85284 990 2018-01-01 860101295 GRAND CANYON COUNCIL INC BOY SCOUTS OF AMERICA GRAN 6029557747 2969 NORTH GREENFIELD ROAD PHOENIX AZ 85016 ANDY PRICE SCOUT EXECUTIVE/CEO 6029557747 2019-09-25 1 COLETTE KAMPS CPA P00367616 4808394900 2019-09-25 207.224.185.194 2019-09-25 16:22:48 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 8D49B8015212B23F6CC90E0653484C2950D4C82F 2018 2019-02-21 02:37:17Z ANDY PRICE 2969 NORTH GREENFIELD ROAD PHOENIX AZ 85016 8021466 0 X WWW.GRANDCANYONBSA.ORG X 1929 AZ 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 SCOUTH OATH AND LAW. 45 45 290 22000 0 0 3258135 2741532 4015577 2661780 303540 434157 574370 729762 8151622 6567231 54272 73423 0 0 3252657 3033866 36025 0 406024 4994945 4026822 8337899 7134111 -186277 -566880 16515578 14757852 1424991 1414569 15090587 13343283 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 VALUES OF THE SCOUT OATH AND LAW. 0 0 6462154 73423 3401015 TRADITIONAL PROGRAMS INCLUDE TIGER CUBS, CUB SCOUTING, BOY SCOUTS, AND VENTURING.TIGER CUBS BSA: A SCHOOL-YEAR PROGRAM FOR FIRST GRADE (OR 7-YEAR-OLD) YOUTH AND THEIR ADULT PARTNERS THAT STRESSES SHARED LEADERSHIP, LEARNING ABOUT THE COMMUNITY, AND FAMILY UNDERSTANDING. EACH YOUTH-ADULT TEAM MEETS FOR FAMILY ACTIVITIES AND TWICE A MONTH ALL THE TEAMS MEET FOR TIGER CUB DEN ACTIVITIES.CUB SCOUTING: A FAMILY AND HOME-CENTERED PROGRAM THAT DEVELOPS ETHICAL DECISION-MAKING FOR BOYS AND GIRLS IN THE SECOND THROUGH FIFTH GRADES (OR WHO ARE 8, 9, AND 10 YEARS OLD). FOURTH AND FIFTH GRADE (OR 10-YEAR-OLD) BOYS AND GIRLS ARE CALLED WEBELOS SCOUTS (WE'LL BE LOYAL SCOUTS) AND PARTICIPATE IN MORE ADVANCED ACTIVITIES THAT BEGIN TO PREPARE THEM TO BECOME BOY SCOUTS. CUB SCOUTING'S EMPHASIS IS ON QUALITY PROGRAM AT THE LOCAL LEVEL, WHERE FAMILIES ARE INVOLVED.BOY SCOUTS: MOTTO: BE PREPARED. SLOGAN: DO A GOOD TURN DAILY. FOR BOYS WHO ARE 11 THROUGH 17 YEARS OF AGE, OR HAVE EARNED THE CUB SCOUTING ARROW OF LIGHT AWARD AND ARE AT LEAST 10 YEARS OLD, OR HAVE COMPLETED THE FIFTH GRADE AND ARE AT LEAST 10 YEARS OLD. NINETY-FIVE PERCENT OF ALL BOY SCOUTS PARTICIPATED IN CUB SCOUTING AT SOME TIME.VENTURING: FOR YOUNG MEN AND WOMEN 14 (AND HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE.OTHER PROGRAMS INCLUDE THE FOLLOWING:SCOUTREACH: THE SCOUTREACH DIVISION GIVES SPECIAL LEADERSHIP AND EMPHASIS TO URBAN AND RURAL SCOUTING PROGRAMS. SCOUTREACH IS THE BSA'S COMMITMENT TO MAKING SURE THAT ALL YOUNG PEOPLE HAVE AN OPPORTUNITY TO JOIN SCOUTING, REGARDLESS OF THEIR CIRCUMSTANCES, NEIGHBORHOOD, OR ETHNIC BACKGROUND. TODAY, YOUNG PEOPLE ARE FACED WITH MANY CHALLENGES INCLUDING FRAGILE FAMILIES AND DISINTEGRATING NEIGHBORHOODS. SCOUTREACH MEETS THE DEVELOPMENTAL NEEDS OF YOUTH IN URBAN SETTINGS. THE PROGRAM ALSO FOCUSES ON THE U.S. RURAL POPULATION, WHICH CONSTITUTES APPROXIMATELY 25 PERCENT OF THE TOTAL U.S. POPULATION. SOME RURAL COMMUNITIES ARE STABLE AND GROWING, WHEREAS OTHERS ARE CHARACTERIZED BY DECENTRALIZED, LOW-DENSITY POPULATIONS AND/OR POVERTY. SCOUTING, BY EMPHASIZING ETHICS AND MORAL VALUES, ADDRESSES MANY OF THE SOCIAL CONCERNS OF PARENTS AND YOUTH IN OUR COUNTRY. SCOUTING PREPARES URBAN AND RURAL YOUTH TO BE LEADERS, TO ACCEPT RESPONSIBILITY, AND TO CARE ABOUT PRINCIPLES AND CAUSES BEYOND THEIR OWN SELF-INTEREST. OUR BIGGEST ASSET IN URBAN AND RURAL NEIGHBORHOODS IS A WELL-DEFINED PROGRAM BASED ON VALUES, LEARNING BY DOING, FUN, AND POSITIVE ROLE MODELS.CAMPING PROGRAMS: WHATEVER YOUR CAMPING INTEREST MIGHT BE, THE GRAND CANYON COUNCIL CAN FULFILL A VARIETY OF OUTDOOR PROGRAM ADVENTURES AT OUR FOUR BEAUTIFUL CAMPS: CAMP GERONIMO, CAMP RAYMOND, CAMP THEODORE ROOSEVELT/R-C SCOUT RANCH, THE HEARD SCOUT PUEBLO, AND OUR JOINT VENTURE WITH MARICOPA COUNTY - LAKE PLEASANT CAMP.THE COUNCIL OFFERS A VARIETY OF SUMMER PROGRAMS FOR CUB SCOUTS, BOY SCOUTS AND VENTURERS THROUGH OUR CAMPS. ALL FOUR COUNCIL CAMPS ARE AVAILABLE FOR OVERNIGHT CAMPING SEPTEMBER THROUGH MAY. 6462154 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 290 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 45 45 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 6029557747 2969 N GREENFIELD RD PHOENIX AZ 85016 TODD A TURNER DIRECTOR 1.00 X 0 0 0 TACO SCHMID DIRECTOR 1.00 X 0 0 0 DR RON RICHARDS DIRECTOR 1.00 X 0 0 0 CHRISTOPHER MINER DIRECTOR 1.00 X 0 0 0 MATTHEW LAUDONE DIRECTOR 1.00 X 0 0 0 MARK W KILLIAN DIRECTOR 1.00 X 0 0 0 DAVID S ALEXANDER DIRECTOR 1.00 X 0 0 0 SCOTT ROVN DIRECTOR 1.00 X 0 0 0 JOHN D WINTERSTEEN DIRECTOR 1.00 X 0 0 0 QUINN R KELLIS DIRECTOR 1.00 X 0 0 0 JOHN C KEEGAN DIRECTOR 1.00 X 0 0 0 MICHAEL R ROONEY DIRECTOR 1.00 X 0 0 0 MICHAEL G HOFFMAN DIRECTOR 1.00 X 0 0 0 KENNETH R BOREN DIRECTOR 1.00 X 0 0 0 F ROCKNE ARNETT DIRECTOR 1.00 X 0 0 0 GARY A SMITH DIRECTOR 1.00 X 0 0 0 KARL M TILLEMAN DIRECTOR 1.00 X 0 0 0 MARCUS J JOHNSON DIRECTOR 1.00 X 0 0 0 BROC C HIATT DIRECTOR 1.00 X 0 0 0 KAY A HAUSER DIRECTOR 1.00 X 0 0 0 BRIAN J WALSH DIRECTOR 1.00 X 0 0 0 ANTHONY V EHMANN DIRECTOR 1.00 X 0 0 0 JUDITH A WALDEN VP, VOLUNTEER DEVELOPMENT 2.00 X X 0 0 0 GARY VAUGHAN VP, MEMBERSHIPS 2.00 X X 0 0 0 DALE E LEWIS VP, PROGRAM 2.00 X X 0 0 0 BARRY E PACELEY VP, PROPERTIES 2.00 X X 0 0 0 JACOB R BENYI VP, OPERATIONS 2.00 X X 0 0 0 RODNEY B GLASSMAN VP, BOARD DEVELOPMENT 2.00 X X 0 0 0 CHARLES CW W ROSS COUNCIL ATTORNEY 2.00 X X 0 0 0 CHRIS A BUSTAMANTE VP, RELATIONSHIPS 2.00 X X 0 0 0 DANIEL R DRAKE VP MARKETING 2.00 X X 0 0 0 STEPHEN E ADAMS TREASURER 2.00 X X 0 0 0 TIMOTHY L SMITH COUNCIL COMMISSIONER 2.00 X X 0 0 0 ERIC L HISER COUNCIL PRESIDENT 2.00 X X 0 0 0 JONATHAN W LINES VP, CAPITAL DEVELOPMENT 2.00 X X 0 0 16392 DENNIS BARNEY DIRECTOR 1.00 X 0 0 0 ROBERT BARTLEMAY DIRECTOR 1.00 X 0 0 0 JENNIFER DOWD YOUTH MEMBER 1.00 X 0 0 0 WADE NOBLE DIRECTOR 1.00 X 0 0 0 DAVID PALMER DIRECTOR 1.00 X 0 0 0 BLAKE ROLLEY DIRECTOR 1.00 X 0 0 0 DONALD STAPLEY DIRECTOR 1.00 X 0 0 0 BRUCE THOENY DIRECTOR 1.00 X 0 0 0 KARI ZANGERLE DIRECTOR 1.00 X 0 0 0 ELIZABETH REANEY DIRECTOR OF ADMINISTRATION 40.00 X X 84566 0 0 JOSEPH CURTIS DEPUTY SCOUT EXECUTIVE/COO 40.00 X X 103228 0 16330 LARRY ABBOTT THRU SEPT 2018 SCOUT EXECUTIVE/CEO 40.00 X X 234665 0 7833 ANDY PRICE STARTED NOV 2018 SCOUT EXECUTIVE/CEO 40.00 X X 28984 0 1909 451443 0 42464 2 0 1 0 0 180438 1139820 106999 1314275 2741532 CAMPING 713990 2097940 2097940 SCOUTING ACTIVITIES 713990 276548 276548 SCOUT SHOP REVENUE 531120 207242 207242 ALUMNI AND AS TITLED PROGRAM 713990 41523 41523 OTHER PROGRAM REVENUE 713990 38527 38527 2661780 389662 389662 693334 648839 44495 44495 44495 1505 106999 10978 -9473 -9473 1473538 794418 679120 679120 EMA REVENUE 900099 60115 60115 60115 6567231 3401015 0 424684 73423 73423 467835 411696 28070 28069 2001387 1775487 115141 110759 95211 84227 5592 5392 239594 207986 16081 15527 229839 203043 13610 13186 8737 8737 2250 2250 8782 8782 231537 187930 43607 179592 130022 1434 48136 444944 428461 8372 8111 220270 196563 12041 11666 81152 75392 2922 2838 18472 16137 1186 1149 81996 81996 514143 514143 284950 254023 15708 15219 PROGRAM MATERIALS AND S 1262101 1259030 3071 OTHER EXPENSES 288685 229943 12252 46490 EQUIPMENT RENTAL AND MA 160992 133947 6751 20294 BAD DEBT EXPENSE 126805 126805 111414 71900 3933 35581 7134111 6462154 265933 406024 322715 114949 570379 586509 85359 58050 1079922 370783 50939 17871 17163399 9752624 7908116 7410775 6236089 5837849 262059 211161 0 149905 16515578 14757852 376052 399403 6000 76309 542939 563857 500000 375000 1424991 1414569 X 12422991 10569734 872040 962145 1795556 1811404 15090587 13343283 16515578 14757852 X -566880 -471503 -708921 0 X 0 1 X 1 0 X 3361330 2895712 2754426 3258135 2741532 15011135 3361330 2895712 2754426 3258135 2741532 15011135 1599964 13411171 454197 183219 133510 191134 389662 1351722 14744 64089 60115 138948 16501805 0.81270 0.79710 X 0 1 X 8143604 15848 -37346 403010 8782 7710314 7649705 75496 1065606 638795 8407 8143604 9431007 39100 442342 2262744 7649705 9730904 108462 -27527 380832 9431007 9933376 38000 191733 432205 9730904 0.72000 0.28000 1 0 2091377 2091377 9648249 5977973 3670276 102707 99198 3509 1480849 1398510 82339 3840217 2276943 1563274 7410775 LINE OF CREDIT 375000 375000 X 6086946 -471503 -471503 6558449 8782 8782 6567231 7125329 0 7125329 8782 8782 7134111 PART IV, LINE 2B: CUSTODIAN ACCOUNTS REPRESENT AMOUNTS HELD BY THE COUNCIL AS CUSTODIAN FOR MEMBER UNITS AND ARE CLASSIFIED AS LIABILITIES OF THE OPERATING FUND. THESE AMOUNTS WILL GENERALLY BE USED TO PURCHASE SUPPLIES OR FOR PAYMENT OF FEES DURING THE RE-CHARTERING PROCESS. PART V, LINE 4: TRUST ACCOUNTS ARE MAINTAINED AT A FINANCIAL INSTITUTION FOR VARIOUS INVESTMENTS FOR THE ENDOWMENT FUNDS AS OF DECEMBER 31, 2018. GIFTS TO THE TRUST ACCOUNTS ARE HELD IN PERPETUITY AND DISTRIBUTIONS FROM EACH TRUST BASED ON TRUST DOCUMENTS AND COUNCIL INVESTMENT POLICIES ARE USED, RESPECTIVELY, FOR GENERAL OPERATING PURPOSES AND CAMPERSHIPS PROJECTS. PART X, LINE 2: THE ORGANIZATION RECOGNIZES UNCERTAINITY IN INCOME TAXES IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY-THAN-NOT THAT THE TAX POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2018, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 CAMPERSHIPS DISCOUNTS 160 73423 PART I, LINE 2: THE CAMPERSHIP COMMITTEE MADE UP OF BOARD MEMBERS AND STAFF REPRESENTATIVES, SELECTS INDIVIDUALS WITH FINANCIAL NEED TO AWARD THE CAMPERSHIPS REDUCTION IN CAMP FEES. SINCE THE CAMPERSHIPS ARE REDUCTIONS IN CAMP FEES AND NOT A CASH EXPENDITURE, NO FURTHER MONITORING IS REQUIRED. 1 X X X 0 0 0 0 0 0 0 0 0 LARRY ABBOTT THRU SEPT 2018 SCOUT EXECUTIVE/CEO 226832 0 0 0 7833 0 0 0 7833 0 242498 0 0 0 PART II, LINE 1 THE COMPENSATION OF THE CEO (SCOUT EXECUTIVE) IS REVIEWED AND APPROVED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE. THE COMMITTEE CONSIDERS: PERFORMANCE, CURRENT BSA SALARY RANGES AND THE MOST RECENT COMPENSATION STUDY. FORM 990, PART VI, SECTION A, LINE 6 CORPORATE MEMBERS OF THE COUNCIL CONSIST OF ACTIVE, ASSOCIATES, HONORARY, AND SUSTAINING MEMBERS. THE EXECUTIVE COMMITTEE IS GRANTED AUTHORITY TO CONDUCT BUSINESS OF THE CORPORATION AND IS OVERSEEN BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7A ASSOCIATE HONORARY AND SUSTAINING MEMBERS HAVE NO VOTE. EACH AREA CHARTERED ORGANIZATION, SPONSORING ORGANIZATION FOR ONE OR MORE TROUPS SHALL ELECT ONE MEMBER OF THE COUNCIL. SUCH MEMBER SHALL BE SOMEONE OTHER THAN A UNIT TROUP LEADER OR ASSISTANT UNIT LEADER. COUNCIL MEMBERS ALSO ELECT PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTED OF THE COMMUNITY AS MEMBERS-AT-LARGE. TOGETHER, CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT-LARGE CONSTITUTE ACTIVE MEMBERS, THE ONLY VOTING CLASSS OF MEMBERSHIP. ACTIVE MEMBERS VOTE FOR THE EXECUTIVE BOARD AND MUST ALSO APPROVE ANY AMENDMENT THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE EXECUTIVE BOARD IS THE GOVERNING BOARD OF THE ORGANIZATION. PRIOR TO BEING SUBMITTED TO THE COUNCIL FOR APPROVAL, ANY AMENDMENT TO THE ARTICLES INCORPORATION MUST BE APPROVED BY THE EXECUTIVE BOARD AND BY AN AUTHORIZED OFFICIAL OF THE NATIONAL OFFICE OF THE BOY SCOUTS OF AMERICA. THE EXECUTIVE COMMITTEE HAD THE POWER TO AMEND THE BYLAWS, HOWEVER, ALL BYLAW AMENDMENTS MUST BE APPROVED BY THE NATIONAL COMMITTEE FOR APPROVAL. ALL ACTIVITIES OF THE CORPORATE COUNCIL AND THE EXECUTIVE BOARD ARE SUBJECT TO THE CONGRESSIONAL CHARTER BYLAWS AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE CEO AND APPROVED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C IT IS POLICY THAT MEMBERS OF THE EXCUTIVE BOARD OF ADVISORY COUNCIL BE FREE OF ANY INFLUENCE, INTEREST, OR RELATIONSHIP THAT MIGHT CONFLICT WITH THE BEST INTEREST OF THE ENTIRE ORGANIZATION. IT IS THE RESPONSIBILITY OF EACH MEMBER OF THE BOARD TO CONDUCT HIS OR HER AFFAIRS IN A MANNER WHICH AVOIDS ALL POSSIBLE CONFLICTS OF INTEREST. THIS POLICY SHALL BE IMPLEMENTED BY CONTINUING A REQUIREMENT OF DISCLOSURE BY ALL MEMBERS OF THE BOARD OF ANY CIRCUMSTANCE, WHICH MAY CONTRAVENE THE ORGANIZATION'S POLICY. ANY DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY MEMBER OF THE BOARD SHALL BE DISCLOSED TO THE SCOUT EXECUTIVE AND MADE A MATTER OF RECORD. EACH MEMBER OF THE BOARD SHALL ALSO DISCLOSE ANY DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST WHENEVER THE INTEREST BECOMES A MATTER OF BOARD DISCUSSION OR ACTION. EACH MEMBER OF THE BOARD SHALL ANNUALLY BE ADVISED OF THE CONFLICT OF INTEREST POLICY AND BE ASKED TO SUBMIT AN EXECUTED COPY OF THE CONFLICT OF INTEREST STATEMENT DURING THE YEAR. EACH NEW BOARD MEMBER SHALL LIKEWISE BE ADVISED AND BE ASKED TO SUBMIT THE STATEMENT. IF A MEMBER HAS A DUALITY OF INTEREST OR CONFLICT OF INTEREST ON ANY MATTER COMING BEFORE THE BOARD, THE MEMBER SHALL DISCLOSE THE CONFLICT TO THE BOARD. THE MEMBER SHALL NOT PARTICIPATE ON THE DISCUSSION OR DELIBERATION REGARDING THE MATTER UNDER CONSIDERATION. HE OR SHE SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHALL REFLECT THAT THE DISCLOSURE WAS MADE. THE ABSENTENTION FROM THE DISCUSSION AND VOTING AND THE QUORUM SITUATION WILL BE DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER (SCOUT EXECUTIVE) IS REVIEWED ON AN ANNUAL BASIS BY THE EXECUTIVE COMMITTEE. THE COMMITTEE CONSIDERS: PERFORMANCE, CURRENT BSA SALARY RANGES AND THE MOST RECENT COMPENSATION STUDY WHICH IS STILL RELEVANT DUE TO THE TIME AND TENURE OF THE CURRENT CEO. THE DETERMINATION OF SALARIES OF STAFF FOLLOWS THE SAME GUIDELINES: REVIEWED BY THE SUPERVISOR, COMPENSATION INCREASES ARE BASED ON PERFORMANCE AND BSA SALARY RANGES AND ARE APPROVED BY THE CEO (SCOUT EXECUTIVE). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE, IN A TIMELY MANNER, COPIES OF TAX RETURNS, FINANCIAL STATEMENTS, AND GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES WHEN REQUESTED IN WRITING OR IN PERSON. FORM 990, PART XI, LINE 8 THE PRIOR PERIOD ADJUSTMENT RELATES TO A CORRECTION TO THE INVENTORY BALANCE AS OF 12/31/17. GRAND CANYON COUNCIL INC BOY SCOUTS OF AMERICA OUTREACH LLC 2969 N GREENFIELD ROAD PHOENIX AZ 85016 860101295 PROGRAM SUPPORT FOR SCOUTREACH AZ GRAND CANYON COUNCIL INC BOY SCOUTS OF AMERICA