2018-11-09T14:28:47-06:00 2017-12-31 741550819 MELTON & MELTON LLP 6002 ROGERDALE RD SUITE 200 HOUSTON TX 77072 990 2017-01-01 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 2018-11-09 1 JOHN BJORNGJELD CPA P01080718 2817591120 12.230.155.2 2018-11-09 14:27:11 CS P F61A5BDBA5E63CF33F446789D17386BB652EC94F DA28ED536D418ADB008546D71EE06966FC8D0BBC 2017 2019-02-21 02:37:17Z X THOMAS O VARNELL 2225 N LOOP WEST HOUSTON TX 77008 35280911 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. 77 77 326 17692 0 0 9172503 10568993 1891492 2373625 1852768 4458134 2564780 2094623 15481543 19495375 511252 404515 0 0 7735528 7806114 48078 0 1121958 5285437 5767340 13580295 13977969 1901248 5517406 147378819 154014041 4447243 3068119 142931576 150945922 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 11975039 404515 2887343 TRADITIONAL SCOUTING - SEE SCHEDULE OTRADITIONAL SCOUTING - IN THE BSA, SCOUTING IS CONSIDERED TO BE ONE MOVEMENT WITH THREE MAIN PROGRAMS: CUB SCOUTING IS THE LARGEST OF THE THREE PROGRAMS, AVAILABLE TO BOYS FROM FIRST TO FIFTH GRADE. THE PROGRAM IS DESIGNED TO PURSUE THE AIMS OF CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL FITNESS. CUB SCOUTING IS DIVIDED INTO AGE-BASED LEVELS OF TIGER CUBS, WOLF CUBS, BEAR CUBS, AND WEBELOS SCOUTS. BOY SCOUTING IS THE FLAGSHIP PROGRAM OF THE BSA FOR BOYS AGES 10 TO 18. IT USES OUTDOOR ACTIVITIES SUCH AS CAMPING, AQUATICS, AND HIKING TO ACHIEVE THE AIMS OF CHARACTER, CITIZENSHIP, AND PERSONAL FITNESS TRAINING. VARSITY SCOUTING IS A SUB-DIVISION OF BOY SCOUTING AVAILABLE TO BOYS AGES 14 TO 18; IT ADDS A PROGRAM OF HIGH ADVENTURE AND SPORTING ACTIVITIES. THE ORDER OF THE ARROW IS THE BOY SCOUTING NATIONAL HONOR SOCIETY FOR EXPERIENCED CAMPERS, BASED ON NATIVE AMERICAN TRADITIONS AND IS DEDICATED TO THE IDEAL OF CHEERFUL SERVICE AND BROTHERHOOD. VENTURING IS A PROGRAM FOR YOUNG MEN AND WOMEN 14 (AND WHO HAVE COMPLETED THE EIGHTH GRADE) THROUGH 20 YEARS OF AGE. VENTURING'S PURPOSE IS TO PROVIDE POSITIVE EXPERIENCES TO HELP YOUNG PEOPLE MATURE AND TO PREPARE THEM TO BECOME RESPONSIBLE AND CARING ADULTS. THE SAM HOUSTON AREA COUNCIL SERVED 44,129 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. 250677 121226 LEARNING FOR LIFE/EXPLORING PROGRAMS - SEE SCHEDULE OLEARNING FOR LIFE/EXPLORING PROGRAMS - LEARNING FOR LIFE OFFERS SEVEN PROGRAMS DESIGNED TO SUPPORT SCHOOLS AND COMMUNITY-BASED ORGANIZATIONS IN THEIR EFFORTS TO PREPARE YOUTH TO SUCCESSFULLY HANDLE THE COMPLEXITIES OF CONTEMPORARY SOCIETY AND TO ENHANCE THEIR SELF-CONFIDENCE, MOTIVIATION, AND SELF-ESTEEM. THE SEVEN PROGRAMS FOCUS ON CHARACTER DEVELOPMENT AND CAREER EDUCATION. LEARNING FOR LIFE PROGRAMS HELP YOUTH DEVELOP SOCIAL AND LIFE SKILLS, ASSIST IN CHARACTER AND CAREER DEVELOPMENT, AND HELP YOUTH FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES YOUTH TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL. LEARNING FOR LIFE IS DESIGNED TO MEET THE GROWING DEMAND FOR CHARACTER EDUCATION PROGRAMS IN SCHOOLS. THE PROGRAM HELPS OUR YOUTH DEVELOP SOCIAL AND LIFE SKILLS AND HELPS THEM FORMULATE POSITIVE PERSONAL VALUES. IT PREPARES THEM TO MAKE ETHICAL DECISIONS THAT WILL HELP THEM ACHIEVE THEIR FULL POTENTIAL. LEARNING FOR LIFE ALSO ENHANCES TEACHER CAPACITY AND INCREASES YOUTH LEARNING WITH A FUN AND RELEVANT CURRICULUM. YOUTH BUILD A GREATER UNDERSTANDING OF REAL WORLD SITUATIONS AND HOW TO NEGOTIATE THEM. CHAMPIONS IS A PROGRAM OF LEARNING FOR LIFE FOR YOUTH WITH SPECIAL NEEDS.THERE WERE 2,664 YOUTHS PARTICIPATING IN 13 CURRICULUM/SCHOOL-BASED LEARNING FOR LIFE PROGRAMS AT DECEMBER 31, 2017.OUR LEARNING FOR LIFE SCHOOL-BASED AND CHAMPIONS PROGRAMS HAVE PARTNERED WITH THE FOLLOWING SCHOOL SYSTEMS IN AND AROUND HOUSTON, TX:HOUSTON ISD 75% OF THE STUDENTS ARE CLASSIFIED AS ECONOMICALLY DISADVANTAGEDSPRING ISD 71% OF THE STUDENTS ARE CLASSIFIED AS ECONOMICALLY DISADVANTAGEDALDINE ISD 88% OF THE STUDENTS ARE CLASSIFIED AS ECONOMICALLY DISADVANTAGEDHUMBLE ISD - 34% OF THE STUDENTS ARE CLASSIFIED AS ECONOMICALLY DISADVANTAGEDEXPLORING 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 2017, THE SAM HOUSTON AREA COUNCIL HAD 1,786 YOUTH IN 71 EXPLORING POSTS PARTICIPATING IN THE EXPLORING PROGRAM.THE SAM HOUSTON AREA COUNCIL ALSO ACCOMPLISHED THE FOLLOWING DURING 2017:* 48,579 TOTAL YOUTH SERVED* 17,692 REGISTERED ADULT VOLUNTEER LEADERS* 1,609 CUB SCOUT PACKS, BOY SCOUT TROOPS, AND VENTURING CREWS* 23,200 CAMPERS AT THE COUNCIL'S THREE CAMP PROPERTIES * 19,583 CUB SCOUT RANKS EARNED* 6,445 BOY SCOUT RANKS EARNED* 1,120 BOY SCOUTS ATTAINED RANK OF EAGLE SCOUT* 473,426 ESTIMATED COMMUNITY SERVICE HOURS PROVIDED* ACHIEVED SILVER LEVEL STATUS IN THE BSA NATIONAL JOURNEY TO EXCELLENCE PROGRAM 12225716 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 72 0 1 326 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 X 77 77 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 W REYNARD ALTON DIRECTOR 1.00 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 10.00 X X 0 0 0 NELSON R BLOCK LEGAL COUNSEL 5.00 X X 0 0 0 DR MEHERWAN P BOYCE DIRECTOR 0.50 X 0 0 0 ALLEN D BROWN VICE CHAIR - FINANCE 2.00 X X 0 0 0 VICTOR BURK DIRECTOR 2.00 X 0 0 0 LYTLE D BURNS DIRECTOR 0.50 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 J CARR DIRECTOR 3.00 X 0 0 0 WILLIAM H CAUDILL DIRECTOR 1.00 X 0 0 0 WILLIAM E CHILES DIRECTOR 0.25 X 0 0 0 DANIEL J CHURAY DIRECTOR 2.00 X 0 0 0 CRAIG W COLLINS DIRECTOR 1.00 X 0 0 0 TONY L COUNCIL DIRECTOR 0.50 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 DAN O DINGES DIRECTOR 0.50 X 0 0 0 DANIEL D DOMERACKI VICE CHAIR - DEVELOPMENT 0.50 X X 0 0 0 JOHN DUTCH DIRECTOR 0.50 X 0 0 0 RODNEY W EADS IMMEDIATE PAST CHAIR 2.50 X X 0 0 0 JEFFREY B EARLY DIRECTOR 0.50 X 0 0 0 RICHARD A EICHLER CHAIR OF THE BOARD 3.50 X X 0 0 0 MICHAEL FOSSUM DIRECTOR 0.50 X 0 0 0 BRIAN W FOSTER VICE CHAIR - FIELD OPERATI 15.00 X X 0 0 0 LEX FRIEDEN DIRECTOR 0.30 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 SERGIO GARZA DIRECTOR 0.50 X 0 0 0 DR CARLOS R HAMILTON JR DIRECTOR 0.50 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 12.00 X X 0 0 0 J WEBB JENNINGS III DIRECTOR 0.50 X X 0 0 0 BRENT M JONES DIRECTOR 0.75 X 0 0 0 DAVID R KLEIN DIRECTOR 5.00 X 0 0 0 MARC J KREBS DIRECTOR 0.50 X 0 0 0 WILLIAM B LEE PHD DIRECTOR 0.50 X 0 0 0 C JAMES LOOKE III DIRECTOR 0.25 X 0 0 0 WILBURN BILL MCDONALD DIRECTOR 0.50 X 0 0 0 CLAUDIA MOLLERUP-MADSEN DIRECTOR 0.50 X 0 0 0 ROGER C MOSBY DIRECTOR 1.50 X 0 0 0 FRANKLIN MYERS DIRECTOR 0.50 X 0 0 0 ADAM R OGLESBY DIRECTOR 3.00 X 0 0 0 STEVEN D OLDHAM ASST. 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 - MARKETING 2.00 X X 0 0 0 CHARLES PENLAND DIRECTOR 0.50 X 0 0 0 MARC-EMMANUEL PORTAL PHD DIRECTOR 0.50 X 0 0 0 JAY R PRYOR DIRECTOR 0.50 X 0 0 0 ERIN P ROBERTS DIRECTOR 0.50 X 0 0 0 DEBORAH A ROLLINSON VICE CHAIR - MEMBERSHIP 10.00 X X 0 0 0 ROBERT H ROY JR DIRECTOR 0.50 X 0 0 0 ALBERTO SANTOS JR VICE CHAIR - REAL ESTATE 1.00 X X 0 0 0 CHARLES E SCHNEIDER TREASURER 1.00 X X 0 0 0 THOMAS SCOULIOS DIRECTOR 0.50 X 0 0 0 RICHARD A SHAPPARD DIRECTOR 0.30 X 0 0 0 L E SIMMONS EXECUTIVE VICE CHAIR 0.50 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 HOWARD T TELLEPSEN JR DIRECTOR 2.00 X 0 0 0 TRENT D TELLEPSEN DIRECTOR 0.50 X 0 0 0 FRANK D TSURU DIRECTOR 3.00 X 0 0 0 S NICK VELLANI DIRECTOR 0.50 X 0 0 0 JOHN B WALKER DIRECTOR 2.00 X 0 0 0 JUDSON B WALKER DIRECTOR 0.50 X 0 0 0 ROBERT WEEKS VICE CHAIR - EXPLORING 0.50 X X 0 0 0 CLAY C WILLIAMS 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 471766 0 177814 DOUGLAS C DAVIES JR CONTROLLER 55.00 X 170667 0 63988 JAMES M REES DIRECTOR OF DEVELOPMENT 55.00 X 174266 0 94455 THOMAS FRANKLIN DEPUTY SCOUT EXECUTIVE 55.00 X 146797 0 35650 963496 0 371907 4 0 1 0 W T BYLER 15203 LILLJA ROAD HOUSTON TX 77060 CONSTRUCTION SERVICES 5952892 FORNEY CONSTRUCTION 8945 LONG POINT SUITE 200 HOUSTON TX 77055 CONSTRUCTION SERVICES 880830 GENSLER PO BOX 848279 DALLAS TX 752848279 ARCHITECTURAL SERVICES 552327 QUALITY HOMES PO BOX 1381 COLDSPRING TX 77331 ARCHITECTURAL SERVICES 490246 NATURAL STRUCTURES PO BOX 270 BAKER CITY OR 97814 ARCHITECTURAL SERVICES 391858 5 1240066 1265493 8063434 10568993 ACTIVITIES INCOME 900099 1333098 1333098 CAMPING INCOME 900099 1040527 1040527 2373625 1587797 1587797 12958256 2943550 11682527 1348942 1275729 1594608 2870337 2870337 126887 1265493 391963 -265076 -265076 4086859 2362104 1724755 1724755 MISCELLANEOUS REVENUE 110000 634944 634944 634944 19495375 3008569 0 5917813 404515 404515 1233982 1052957 64044 116981 4879935 4164067 253200 462668 1187303 989097 70108 128098 504894 427903 27233 49758 171326 120031 39491 11804 98265 68844 22650 6771 211824 148404 48825 14595 100407 100407 1181999 1105305 7765 68929 1121211 1029117 32575 59519 539246 473327 22457 43462 317533 304429 3178 9926 82028 82028 988616 924879 22545 41192 384926 374613 3648 6665 EQUIPMENT RENT & MAINTE 183722 157096 9418 17208 OTHER EXPENSES 127009 127009 RECOGNITION AWARDS 111645 60401 764 50480 PRINTING & PUBLICATIONS 110929 81048 125 29756 36654 30239 2269 4146 13977969 12225716 630295 1121958 141906 210326 10059493 11907812 5946282 6483592 440164 533673 63966 55904 373472 226573 53896755 14744201 32650262 39152554 90279293 89501233 943687 734316 6480294 5208058 147378819 154014041 2459410 1191193 370062 64933 1617771 1811993 4447243 3068119 X 52820520 63590551 57231954 53097733 32879102 34257638 142931576 150945922 147378819 154014041 5517406 2496940 0 X X 0 1 X 1 0 X 12842469 15706465 9649765 9172503 10568993 57940195 12842469 15706465 9649765 9172503 10568993 57940195 57940195 215488 421717 684130 1172398 1587797 4081530 666282 660679 731495 1304155 634944 3997555 66019280 20316162 0.87760 0.89560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE 76292864 1656666 5146761 2874722 418579 79802990 74918958 1902571 2668162 2790510 406317 76292864 76143058 1787739 -524079 2171566 316194 74918958 72573971 4514349 832297 1551631 225928 76143058 33466570 36631121 3963143 1297883 188980 72573971 0.23400 0.42900 0.33700 0 0 13978570 13978570 16884923 7745449 9139474 3293904 2505869 788035 997345 853143 144202 18742013 3639740 15102273 39152554 CUSTODIAN ACCOUNTS 1811993 1811993 X 21992315 2496940 2496940 19495375 0 19495375 13977969 0 13977969 0 13977969 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, 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 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 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 2014. X X X X X X 1 MARCIA FELDMAN & ASSOCIATES 41 TIEL WAY HOUSTON TX 77019 VARIOUS FUNDRAISING INITIATIVES 0 94538 41907 52631 94538 41907 52631 AWARDS DINNER 649550 621535 28015 70229 72034 SPORTING CLAYS 389400 300852 88548 37340 5630 112853 4 353430 343106 10324 29101 12110 950 51716 1392380 1265493 126887 66441 87969 950 236603 391963 -265076 1 MEMBERSHIP, CAMPERSHIP, AND VARIOUS UNIFORM FEES - VARIOUS 6141 286582 117933 FAIR MARKET VALUE FREE CAMPERSHIP PART III, COLUMN (B) GRANTS ARE PROVIDED TO COVER THE COST OF THE $24 MEMBERSHIP, CAMPERSHIP, AND UNIFORMS FEES FOR APPROXIMATELY 6,141 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 358624 0 30000 0 83142 0 160979 0 16835 0 649580 0 0 0 DOUGLAS C DAVIES JR CONTROLLER 164033 0 6000 0 634 0 51129 0 12859 0 234655 0 0 0 JAMES M REES DIRECTOR OF DEVELOPMENT 169025 0 3000 0 2241 0 85492 0 8963 0 268721 0 0 0 THOMAS FRANKLIN DEPUTY SCOUT EXECUTIVE 140416 0 6000 0 381 0 27053 0 8597 0 182447 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 2017, 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 $69,543. OTHER REPORTABLE COMPENSATION FOR THOMAS O. VARNELL, CEO/SCOUT EXECUTIVE, INCLUDES $10,165 AND $3,434 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. EMPLOYER MATCHING CONTRIBUTIONS TO THE SAM HOUSTON AREA COUNCIL 403(B) THRIFT PLAN ARE ALSO INCLUDED IN THIS COLUMN. X 7 20681 ACTUAL SALES PRICE X 1 1065 HI-LOW VALUE X 2 56894 FAIR MARKET VALUE X SUPPLIES 48 54934 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.