BOY SCOUTS OF AMERICA: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
BOY SCOUTS OF AMERICA (EIN 59-0624376)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-14
IRS object ID
201801349349308155
Schema version
2017v2.2
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)
Return2018-05-14T15:25:11-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN590624376EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOY SCOUTS OF AMERICA INCBusinessNameLine1Txt
Business Name Line2CENTRAL FLORIDA COUNCILBusinessNameLine2Txt
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 TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone4078994403PhoneNum
Signature2018-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKURT A ALTER CPAPreparerPersonNm
PTINP00059492PTIN
Phone4077405400PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$8,109,798GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption1761GroupExemptionNum
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CFLSCOUTING.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1965FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO PROMOTE THE BOY SCOUT PROGRAM, WHICH PROVIDES SERVICE TO YOUNG MEN AGES 7 - 20 AND YOUNG WOMEN AGES 14 - 20 IN ELEVEN DISTRICTS COVERING SEVEN COUNTIES IN CENTRAL FLORIDA. IT PROVIDES EDUCATIONAL PROGRAMS FOR YOUNG PEOPLE TO DEVELOP THEIR SKILLS, PROMOTE FITNESS AND TRAIN IN RESPONSIBILITIES.ActivityOrMissionDesc
Voting Members Governing Body45VotingMembersGoverningBodyCnt
Voting Members Independent45VotingMembersIndependentCnt
Total Employee184TotalEmployeeCnt
Total Volunteers6531TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,998,694PYContributionsGrantsAmt
CY Contributions Grants$3,554,165CYContributionsGrantsAmt
PY Program Service Revenue$1,795,631PYProgramServiceRevenueAmt
CY Program Service Revenue$2,412,763CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$110,904CYInvestmentIncomeAmt
PY Other Revenue$892,246PYOtherRevenueAmt
CY Other Revenue$857,558CYOtherRevenueAmt
PY Total Revenue$5,686,571PYTotalRevenueAmt
CY Total Revenue$6,935,390CYTotalRevenueAmt
PY Grants And Similar Paid$65,944PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$63,795CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,322,764PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,378,578CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$576,579CYTotalFundraisingExpenseAmt
PY Other Expenses$3,490,434PYOtherExpensesAmt
CY Other Expenses$3,837,860CYOtherExpensesAmt
PY Total Expenses$6,879,142PYTotalExpensesAmt
CY Total Expenses$7,280,233CYTotalExpensesAmt
PY Revenues Less Expenses-$1,192,571PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$344,843CYRevenuesLessExpensesAmt
Total Assets BOY$11,105,716TotalAssetsBOYAmt
Total Assets EOY$10,737,503TotalAssetsEOYAmt
Total Liabilities BOY$1,200,643TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,006,571TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,905,073NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,730,932NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION'S MISSION IS TO PROMOTE THE BOY SCOUT PROGRAM, WHICH PROVIDES SERVICE TO YOUNG MEN AGES 7 - 20 AND YOUNG WOMEN AGES 14 - 20 IN ELEVEN DISTRICTS COVERING SEVEN COUNTIES IN CENTRAL FLORIDA. IT PROVIDES EDUCATIONAL PROGRAMS FOR YOUNG PEOPLE TO DEVELOP THEIR SKILLS, PROMOTE FITNESS AND TRAIN IN RESPONSIBILITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$5,780,878ExpenseAmt
Grant$63,795GrantAmt
Revenue$3,019,612RevenueAmt
DescTHE "TRADITIONAL SCOUTING PROGRAM" PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$274,444ExpenseAmt
Revenue$264,084RevenueAmt
DescTHE "LEARNING FOR LIFE PROGRAM" TEACHES EVERY DAY SKILLS TO BOYS AND GIRLS FROM AGES 5-18. THE GOAL IS TO MEET THE NEEDS OF CHARACTER DEVELOPMENT IN YOUNG PEOPLE. LESSONS INCORPORATING CHALLENGING ACTIVITIES IN ORDER TO TEACH RESPECT AND HONESTY ARE CONDUCTED IN THIS PROGRAM. THIS PROGRAM WAS DISCONTINUED.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$290,557ExpenseAmt
Revenue$157,564RevenueAmt
DescTHE "SCOUTREACH PROGRAM" IS CONDUCTED FOR THE BENEFIT OF AT-RISK YOUTH. SCOUT LEADERS ARE HIRED TO CONDUCT MEETINGS TEACHING SKILLS AND BUILDING CHARACTER.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$6,345,879TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
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 ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
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 EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee184EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members45GoverningBodyVotingMembersCnt
Independent Voting Member45IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
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

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HENRY KNOWLESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4077030241PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11951 SOUTH ORANGE BLOSSOM TRAILAddressLine1Txt
CityAPOPKACityNm
State AbbreviationFLStateAbbreviationCd
ZIP327037747ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (47 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
NICHOLAS BEUCHER
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
CYNTHIA BLACKWELL
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
LESLIE CAMPIONE
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
ERNEST DELOACH JR
VP SCOUTREACH2.000.20Yes (X)$0$0$0Yes (X)
JERRY DEMINGS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
TIM DOLAN
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
EDUARDO DOMINGUEZ
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
RANDY FINE
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
KIRK HALL
VICE PRESIDENT OF DISTRICT OPERATIONS2.000.20Yes (X)$0$0$0Yes (X)
PEGGY HALL
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
FRED HAWKINS JR
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
DOUG HOLLIS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
AMY IENNACO
COUNCIL PRESIDENT - ELECT2.000.20Yes (X)$0$0$0Yes (X)
JEFFREY JENNINGS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JOHN JENNINGS
VICE PRESIDENT OF DEVELOPMENT2.000.20Yes (X)$0$0$0Yes (X)
JEFFERY JONASEN
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
DENNIS LEMMA
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
HAROLD LONG
VICE PRESIDENT OF PROGRAM2.000.20Yes (X)$0$0$0Yes (X)
REINARDO MALAVE
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
GEORGE MIKITARIAN
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
HAROLD MILLS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JIM MYERS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
KARL PALVISAK
TREASURER2.000.20Yes (X)$0$0$0Yes (X)
WILLIAM PATTERSON
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
TICO PEREZ
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
MATT PLOCHA
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
WILLIAM RUFFIER
LEGAL COUNSEL2.000.20Yes (X)$0$0$0Yes (X)
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 SIEGEL
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
RICK SINGH CFA
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JAMES STRATFORD
COUNCIL COMMISSIONER2.000.20Yes (X)$0$0$0Yes (X)
ROBERT TERRY
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
BRAD VALDYKE
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JOSEPH VETTER
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
JEFFERY WATSON
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
LEN WILLIAMS
CHAIRMAN OF THE BOARD2.000.20Yes (X)$0$0$0Yes (X)
THOMAS WILLIAMS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
RAYMUND WOO
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
ANTHONY WOODS
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
MONIQUE YEAGER
EXECUTIVE BOARD MEMBER2.000.20Yes (X)$0$0$0
THOMAS YUSCHOK MD
COUNCIL PRESIDENT2.000.20Yes (X)$0$0$0Yes (X)
HENRY B KNOWLES
CHIEF FINANCIAL OFFICER55.000.20$90,890$0$27,329Yes (X)
ERIC MAGENDANTZ
SCOUT EXECUTIVE/CEO55.000.20$243,243$0$35,781Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$334,133TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$63,110TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$185,601FederatedCampaignsAmt
Fundraising$403,918FundraisingAmt
Government Grants$264,084GovernmentGrantsAmt
All Other Contributions$2,700,562AllOtherContributionsAmt
Total Contributions$3,554,165TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CAMPING ACTIVITIES900099$1,346,868$1,346,868
SCOUTING ACTIVITIES900099$1,065,895$1,065,895
FieldValueIRS element (for citing)
Total Program Service Revenue$2,412,763TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$110,904TotalRevenueColumnAmt
Exclusion$110,904ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$44,880FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$403,918ContriRptFundraisingEventAmt
Fundraising Direct Expenses$215,819FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$170,939TotalRevenueColumnAmt
Exclusion-$170,939ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,771,597GrossSalesOfInventoryAmt
Cost Of Goods Sold$958,589CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$813,008TotalRevenueColumnAmt
Related Or Exempt Func Income$813,008RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Business900099BusinessCd
Total Revenue Column$215,489TotalRevenueColumnAmt
Related Or Exempt Func Income$215,489RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$215,489OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,935,390TotalRevenueColumnAmt
Related Or Exempt Func Income$3,441,260RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$60,035ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$63,795TotalAmt
Program Services$63,795ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$397,245TotalAmt
Program Services$346,460ProgramServicesAmt
Management And General$19,427ManagementAndGeneralAmt
Fundraising$31,358FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,211,461TotalAmt
Program Services$1,888,947ProgramServicesAmt
Management And General$165,222ManagementAndGeneralAmt
Fundraising$157,292FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$142,140TotalAmt
Program Services$123,969ProgramServicesAmt
Management And General$6,951ManagementAndGeneralAmt
Fundraising$11,220FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$379,990TotalAmt
Program Services$313,684ProgramServicesAmt
Management And General$34,834ManagementAndGeneralAmt
Fundraising$31,472FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$247,742TotalAmt
Program Services$209,456ProgramServicesAmt
Management And General$18,938ManagementAndGeneralAmt
Fundraising$19,348FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,195TotalAmt
Management And General$24,195ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$63,097TotalAmt
Program Services$51,082ProgramServicesAmt
Management And General$2,233ManagementAndGeneralAmt
Fundraising$9,782FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$249,039TotalAmt
Program Services$249,039ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$193,669TotalAmt
Program Services$150,573ProgramServicesAmt
Management And General$2,527ManagementAndGeneralAmt
Fundraising$40,569FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$351,298TotalAmt
Program Services$297,536ProgramServicesAmt
Management And General$31,240ManagementAndGeneralAmt
Fundraising$22,522FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$340,308TotalAmt
Program Services$308,089ProgramServicesAmt
Management And General$15,887ManagementAndGeneralAmt
Fundraising$16,332FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$315,835TotalAmt
Program Services$305,795ProgramServicesAmt
Management And General$4,966ManagementAndGeneralAmt
Fundraising$5,074FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,361TotalAmt
Program Services$1,920ProgramServicesAmt
Management And General$218ManagementAndGeneralAmt
Fundraising$223FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$323,946TotalAmt
Program Services$313,104ProgramServicesAmt
Management And General$5,363ManagementAndGeneralAmt
Fundraising$5,479FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$168,872TotalAmt
Program Services$147,107ProgramServicesAmt
Management And General$10,766ManagementAndGeneralAmt
Fundraising$10,999FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SUPPLIES$1,334,065$1,145,421$2,302$186,342
EQUIPMENT RENTAL & MAIN$155,816$150,386$2,686$2,744
RECOGNITION AWARDS$154,121$137,516$504$16,101
MISCELLANEOUS$90,029$70,791$9,516$9,722

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$71,209TotalAmt
Program Services$71,209ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,280,233TotalAmt
Program Services$6,345,879ProgramServicesAmt
Management And General$357,775ManagementAndGeneralAmt
Fundraising$576,579FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$680,985BOYAmt
EOY$828,690EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,093,880BOYAmt
EOY$779,872EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$166,188BOYAmt
EOY$313,947EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$163,749BOYAmt
EOY$162,087EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$206,164BOYAmt
EOY$62,825EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$13,264,762LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,674,680LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,794,750BOYAmt
EOY$8,590,082EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,105,716BOYAmt
EOY$10,737,503EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$223,862BOYAmt
EOY$222,699EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$213,709BOYAmt
EOY$58,791EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$608,122BOYAmt
EOY$725,081EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$154,950BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,200,643BOYAmt
EOY$1,006,571EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,608,635BOYAmt
EOY$9,311,290EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$296,438BOYAmt
EOY$419,642EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,905,073BOYAmt
EOY$9,730,932EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,105,716BOYAmt
EOY$10,737,503EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$344,843ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts$248,856DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets-$78,154OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
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)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,164,651CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,324,212CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,579,638CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,220,910CurrentTaxYearMinus1YearAmt
Current Tax Year$3,526,340CurrentTaxYearAmt
Total$17,815,751TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,164,651CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,324,212CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,579,638CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,220,910CurrentTaxYearMinus1YearAmt
Current Tax Year$3,526,340CurrentTaxYearAmt
Total$17,815,751TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$741,230SubstantialContributorsTotAmt
Public Support Total170$17,074,521PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$91,326CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$174,005CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$66,000CurrentTaxYearMinus2YearsAmt
Current Tax Year$110,904CurrentTaxYearAmt
Total$442,235TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$140,585CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$115,609CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23,950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$189,799CurrentTaxYearMinus1YearAmt
Current Tax Year$215,489CurrentTaxYearAmt
Total$685,432TotalAmt
FieldValueIRS element (for citing)
Total Support$18,943,418TotalSupportAmt
Gross Receipts Rltd Activities$20,919,511GrossReceiptsRltdActivitiesAmt
Public Support CY1700.90130PublicSupportCY170Pct
Public Support PY1700.91570PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,889,865BeginningYearBalanceAmt
Contributions$17,548ContributionsAmt
Investment Earnings Or Losses$132,772InvestmentEarningsOrLossesAmt
End Year Balance$3,040,185EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.33450BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.66550PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,002,457OtherCostOrOtherBasisAmt
Book Value$4,002,457BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,699,366OtherCostOrOtherBasisAmt
Depreciation$3,685,047DepreciationAmt
Book Value$4,014,319BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$201,359OtherCostOrOtherBasisAmt
Depreciation$47,378DepreciationAmt
Book Value$153,981BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$103,653OtherCostOrOtherBasisAmt
Depreciation$103,653DepreciationAmt
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,257,927OtherCostOrOtherBasisAmt
Depreciation$838,602DepreciationAmt
Book Value$419,325BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,590,082TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 2B:THE COUNCIL CUSTODIAN ACCOUNT IS COMPRISED OF MONIES HELD BY THE BOY SCOUTS FOR THE INDIVIDUAL TROOPS OR PACKS. THE FUNDS ARE TYPICALLY GENERATED BY THE TROOPS FROM VARIOUS FUNDRAISING EVENTS. THE BOY SCOUTS ACTS AS A SAVINGS ACCOUNT FOR EACH TROOP/PACK AND THE MONEY CAN BE ACCESSED BY A DESIGNATED SIGNOR FOR THE TROOP/PACK. THE MONEY CAN BE SPENT AT THE SCOUT SHOP OR FOR REGISTRATION FEES FOR EVENTS. THE MONEY RECEIVED IS SEGREGATED AND MAINTAINED BY TROOP/PACK NUMBER IN THE RTS CASH RECEIPTS SYSTEM. THESE ACCOUNTS CAN VARY FROM YEAR TO YEAR DEPENDING ON THE USAGE OF ACCOUNTS FROM THE INDIVIDUAL TROOPS OR PACKS.
PART V, LINE 4:EARNINGS FROM ENDOWMENT FUNDS ARE USED TO FUND THE OPERATIONS OF THE 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, 2017, 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, 2014.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CLAY SHOOTINGEvent1Nm
Gross Receipts Event1$115,875GrossReceiptsEvent1Amt
Charitable Contri Event1$104,288CharitableContriEvent1Amt
Gross Revenue Event1$11,587GrossRevenueEvent1Amt
Other Direct Expenses Event1$28,149OtherDirectExpensesEvent1Amt
Event2SPACE COASTEvent2Nm
Gross Receipts Event2$132,936GrossReceiptsEvent2Amt
Charitable Contri Event2$119,642CharitableContriEvent2Amt
Gross Revenue Event2$13,294GrossRevenueEvent2Amt
Other Direct Expenses Event2$102,040OtherDirectExpensesEvent2Amt
Other Events Total6OtherEventsTotalCnt
Gross Receipts Other Events$199,987GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$179,988CharitableContriOtherEventsAmt
Gross Revenue Other Events$19,999GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$85,630OthDirectExpnssOtherEventsAmt
Gross Receipts Total$448,798GrossReceiptsTotalAmt
Charitable Contributions Tot$403,918CharitableContributionsTotAmt
Gross Revenue Total Events$44,880GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$215,819OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$215,819DirectExpenseSummaryEventsAmt
Net Income Summary-$170,939NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeUNIFORMS, BOOKS, ACTIVITY FEES AND REGISTRATIONS FOR SCOUTS IN LOW-INCOME FAMILIES.GrantTypeTxt
Recipient1232RecipientCnt
Cash Grant$63,795CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTS ARE IN THE FORM OF A WAIVED REGISTRATION FEE, A UNIFORM ITEM, A SCOUT BOOK, ETC. THERE ARE RECORDS SHOWING WHICH SCOUTS OR UNITS RECEIVE THESE ITEMS. WHEN A SCOUT ATTENDS A CERTAIN NUMBER OF MEETINGS AND EARNS A UNIFORM PART OR BOOK, THAT IS RECORDED ON A CHART THAT IS SUBMITTED TO THE SCOUTREACH SUPERVISORS, WHO REVIEW IT AND AUTHORIZE THE ITEMS TO BE PURCHASED AND DISTRIBUTED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
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$243,243BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$25,384DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$10,397NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$279,024TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 3THE "LEARNING FOR LIFE PROGRAM" WAS DISCONTINUED ON JULY 1, 2017.
FORM 990, PART VI, SECTION A, LINE 4LANGUAGE REGARDING RESIGNATION OR REMOVAL OF ACTIVE MEMBERS, ASSOCIATE MEMBERS AND HONORARY MEMBERS WAS ADDED TO THE BYLAWS. THE MAXIMUM NUMBER OF BOARD OF DIRECTORS WAS INCREASED TO NO MORE THAN 100, FROM NO MORE THAN 50. LANGUAGE REGARDING THE EXECUTIVE COMMITTEE COMPOSITION AND ROLES WAS ADDED TO THE BYLAWS. LANGUAGE REGARDING HOW THE LOCAL COUNCIL REPRESENTATIVE MAY CAST THEIR VOTE WHERE MATTERS ARE TO BE VOTED UPON BY THE NATIONAL COUNCIL WAS ADDED TO THE BYLAWS.
FORM 990, PART VI, SECTION A, LINE 6THE VOTING MEMBERS OF THE ORGANIZATION ARE COMPRISED OF THE "ACTIVE MEMBERSHIP" OF THE COUNCIL AS DEFINED IN THE ORGANIZATION'S BYLAWS. THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL SHALL CONSIST OF CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS AT LARGE. CHARTERED ORGANIZATION REPRESENTATIVES SHALL REPRESENT ORGANIZATIONS OR COMMUNITY GROUPS OPERATING UNITS. EACH ORGANIZATION OR COMMUNITY GROUP TO WHICH A CHARTER IS GRANTED BY THE BOY SCOUTS OF AMERICA TO OPERATE ONE OR MORE RECOGNIZED SCOUTING UNITS SHALL ELECT OR APPOINT A CHARTERED ORGANIZATION REPRESENTATIVE, WHO SHALL BE OTHER THAN THE UNIT LEADER OR ASSISTANT UNIT LEADER, AS A MEMBER OF THE LOCAL COUNCIL. MEMBERS AT LARGE OF THE LOCAL COUNCIL SHALL INCLUDE PERSONS CHOSEN FROM THE VARIOUS BUSINESS, CIVIC, EDUCATIONAL, LABOR, PROFESSIONAL, SOCIAL, AND RELIGIOUS INTERESTS OF THE COMMUNITIES IN THE CORPORATION'S TERRITORY. THE LOCAL COUNCIL SHALL HAVE NOT FEWER THAN 100 ACTIVE MEMBERS. AT ALL TIMES CHARTERED ORGANIZATION REPRESENTATIVES SHALL CONSTITUTE A MAJORITY OF THE ACTIVE MEMBERSHIP OF THE LOCAL COUNCIL.
FORM 990, PART VI, SECTION A, LINE 7ATHE VOTING MEMBERS OF THE ORGANIZATION MAY ELECT PERSONS TO SERVE AS COUNCIL MEMBERS AT LARGE, ASSOCIATE AND HONORARY MEMBERS OF THE COUNCIL, NATIONAL COUNCIL MEMBERS, REGULAR VOTING MEMBERS OF THE COUNCIL EXECUTIVE BOARD, AND OFFICERS OF THE COUNCIL (WHO ARE ALSO VOTING MEMBERS OF THE COUNCIL EXECUTIVE BOARD) OTHER THAN THE SCOUT EXECUTIVE. THE COUNCIL EXECUTIVE BOARD IS THE GOVERNING BODY OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING EACH YEAR, THE COUNCIL'S AUDIT COMMITTEE PERFORMS A THOROUGH REVIEW OF A PRELIMINARY DRAFT OF ITS 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 BE PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. AT THAT TIME, A COMPLETE COPY OF THE COUNCIL'S FORM 990 AND SCHEDULES IS EMAILED TO EACH DIRECTOR, WHERE HE OR SHE IS INVITED TO REVIEW THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12CAT LEAST ONCE A YEAR, THE COUNCIL DISTRIBUTES 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. THE COUNCIL ALSO REQUESTS IN WRITING THAT ITS MAJOR VENDORS AND SERVICE PROVIDERS DISCLOSE ANY RELATIONSHIP - PERSONAL, FINANCIAL, OR OTHERWISE - THAT THE VENDOR OR SERVICE PROVIDER HAS WITH ANY OF THE COUNCIL'S DIRECTORS, OFFICERS, EMPLOYEES, OR VOLUNTEERS IN ORDER TO ASSIST THE COUNCIL IN MONITORING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. IN ADDITION, THE COUNCIL PERIODICALLY REVIEWS MAJOR TRANSACTIONS TO ENSURE ANY COMPENSATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT IS IDENTIFIED WITH RESPECT TO A PROPOSED TRANSACTION, THE COUNCIL FOLLOWS PROCEDURES SET FORTH IN ITS CONFLICT OF INTEREST POLICY TO DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS AND THE PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. IF A COVERED PERSON FAILS TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN INCLUDING POSSIBLE TERMINATION FOR A COVERED EMPLOYEE AND PROHIBITION FROM PARTICIPATING IN THE DELIBERATIONS OF THE GOVERNING BODY FOR A BOARD MEMBER.
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 CONTEMPOREOUS 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 EACH YEAR THE COUNCIL PRESIDENT APPOINTS AN INDEPENDENT COMPENSATION AND BENEFITS COMMITTEE WHOSE RESPONSIBILITY IS TO ESTABLISH A COMPENSATION PACKAGE FOR KEY EMPLOYEES BASED ON PERFORMANCE REVIEWS CONDUCTED BY THE SCOUT EXECUTIVE USING DATA AS TO COMPARABLE COMPENSATION FOR 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, SECTION C, LINE 18THE COUNCIL 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 19IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) 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.
FORM 990, PART XI, LINE 9:PROVISION FOR UNCOLLECTIBLE PLEDGES -78,154.
FORM 990, PART XII, LINE 2CAUDIT 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 SCOUT TRUST FUND FOR THE CENTRAL FL COUNCIL BSABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11951 SOUTH ORANGE BLOSSOM TRAIL 102AddressLine1Txt
CityAPOPKACityNm
State AbbreviationFLStateAbbreviationCd
ZIP32703ZIPCd
FieldValueIRS element (for citing)
EIN596522982EIN
Primary ActivitiesPROVIDE SUPPORT FOR BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCILPrimaryActivitiesTxt
Legal Domicile StateFLLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12C, III-FIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCILBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
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 OrgYes (1)LoansOrGuaranteesToOtherOrgInd
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

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1BOY SCOUTS TRUST FUND FOR THE CENTRAL FL COUNCIL BSABusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeDTransactionTypeTxt
Involved$42,191InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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