2018-05-14T15:25:11-05:00 2017-12-31 593070669 MOORE STEPHENS LOVELACE PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2017-01-01 590624376 BOY SCOUTS OF AMERICA INC CENTRAL FLORIDA COUNCIL BOYS 4078894403 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 ERIC MAGENDANTZ CHIEF EXECUTIVE OFFICER 4078994403 2018-05-14 1 KURT A ALTER CPA P00059492 4077405400 2017 2022-09-23 18:48:47Z ERIC MAGENDANTZ 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 8109798 0 1761 X WWW.CFLSCOUTING.ORG X 1965 FL THE 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. 45 45 184 6531 0 0 2998694 3554165 1795631 2412763 0 110904 892246 857558 5686571 6935390 65944 63795 0 0 3322764 3378578 0 0 576579 3490434 3837860 6879142 7280233 -1192571 -344843 11105716 10737503 1200643 1006571 9905073 9730932 X THE 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. 0 1 5780878 63795 3019612 THE "TRADITIONAL SCOUTING PROGRAM" PROVIDES A PROGRAM FOR YOUNG PEOPLE THAT BUILDS CHARACTER, TRAINS THEM IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND DEVELOPS PERSONAL FITNESS. 274444 264084 THE "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. 290557 157564 THE "SCOUTREACH PROGRAM" IS CONDUCTED FOR THE BENEFIT OF AT-RISK YOUTH. SCOUT LEADERS ARE HIRED TO CONDUCT MEETINGS TEACHING SKILLS AND BUILDING CHARACTER. 6345879 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 1 184 1 0 0 0 0 0 0 0 0 0 0 X 45 45 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X HENRY KNOWLES 4077030241 1951 SOUTH ORANGE BLOSSOM TRAIL APOPKA FL 327037747 NICHOLAS BEUCHER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 CYNTHIA BLACKWELL EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 LESLIE CAMPIONE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 DIANE CREWS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 CINDY CUTLIP EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 ERNEST DELOACH JR VP SCOUTREACH 2.00 0.20 X X 0 0 0 JERRY DEMINGS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 TIM DOLAN EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 EDUARDO DOMINGUEZ EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 RANDY FINE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 KIRK HALL VICE PRESIDENT OF DISTRICT OPERATIONS 2.00 0.20 X X 0 0 0 PEGGY HALL EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 FRED HAWKINS JR EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 DOUG HOLLIS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 AMY IENNACO COUNCIL PRESIDENT - ELECT 2.00 0.20 X X 0 0 0 JEFFREY JENNINGS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JOHN JENNINGS VICE PRESIDENT OF DEVELOPMENT 2.00 0.20 X X 0 0 0 JEFFERY JONASEN EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 DENNIS LEMMA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 HAROLD LONG VICE PRESIDENT OF PROGRAM 2.00 0.20 X X 0 0 0 REINARDO MALAVE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 GEORGE MIKITARIAN EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 HAROLD MILLS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JIM MYERS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 KARL PALVISAK TREASURER 2.00 0.20 X X 0 0 0 WILLIAM PATTERSON EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 TICO PEREZ EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 MATT PLOCHA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 WILLIAM RUFFIER LEGAL COUNSEL 2.00 0.20 X X 0 0 0 WINSTON SCOTT EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JAMES SEEGERS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 SUMMIT SHAH EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JASON SIEGEL EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 RICK SINGH CFA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JAMES STRATFORD COUNCIL COMMISSIONER 2.00 0.20 X X 0 0 0 ROBERT TERRY EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 BRAD VALDYKE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JOSEPH VETTER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JEFFERY WATSON EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 LEN WILLIAMS CHAIRMAN OF THE BOARD 2.00 0.20 X X 0 0 0 THOMAS WILLIAMS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 RAYMUND WOO EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 ANTHONY WOODS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 MONIQUE YEAGER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 THOMAS YUSCHOK MD COUNCIL PRESIDENT 2.00 0.20 X X 0 0 0 HENRY B KNOWLES CHIEF FINANCIAL OFFICER 55.00 0.20 X 90890 0 27329 ERIC MAGENDANTZ SCOUT EXECUTIVE/CEO 55.00 0.20 X 243243 0 35781 334133 0 63110 1 0 1 0 0 185601 403918 264084 2700562 3554165 CAMPING ACTIVITIES 900099 1346868 1346868 SCOUTING ACTIVITIES 900099 1065895 1065895 2412763 110904 110904 44880 403918 215819 -170939 -170939 1771597 958589 813008 813008 OTHER REVENUE 900099 215489 215489 215489 6935390 3441260 0 -60035 63795 63795 397245 346460 19427 31358 2211461 1888947 165222 157292 142140 123969 6951 11220 379990 313684 34834 31472 247742 209456 18938 19348 24195 24195 63097 51082 2233 9782 249039 249039 193669 150573 2527 40569 351298 297536 31240 22522 340308 308089 15887 16332 315835 305795 4966 5074 2361 1920 218 223 323946 313104 5363 5479 168872 147107 10766 10999 SUPPLIES 1334065 1145421 2302 186342 EQUIPMENT RENTAL & MAIN 155816 150386 2686 2744 RECOGNITION AWARDS 154121 137516 504 16101 MISCELLANEOUS 90029 70791 9516 9722 71209 71209 7280233 6345879 357775 576579 680985 828690 1093880 779872 166188 313947 163749 162087 206164 62825 13264762 4674680 8794750 8590082 11105716 10737503 223862 222699 213709 58791 608122 725081 154950 0 1200643 1006571 X 9608635 9311290 296438 419642 9905073 9730932 11105716 10737503 X -344843 248856 -78154 X X 0 1 X 1 0 X 4164651 3324212 3579638 3220910 3526340 17815751 4164651 3324212 3579638 3220910 3526340 17815751 741230 17074521 91326 174005 66000 110904 442235 140585 115609 23950 189799 215489 685432 18943418 20919511 0.90130 0.91570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1610901 11640 238277 58000 1802818 2888745 139977 165365 1583186 1610901 2945992 33410 -90657 2888745 3040185 19643 -113836 2945992 2889865 17548 132772 3040185 0.33450 0.66550 0 1 1 4002457 4002457 7699366 3685047 4014319 201359 47378 153981 103653 103653 0 1257927 838602 419325 8590082 X 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. CLAY SHOOTING 115875 104288 11587 28149 SPACE COAST 132936 119642 13294 102040 6 199987 179988 19999 85630 448798 403918 44880 215819 215819 -170939 1 UNIFORMS, BOOKS, ACTIVITY FEES AND REGISTRATIONS FOR SCOUTS IN LOW-INCOME FAMILIES. 1232 63795 PART I, LINE 2: GRANTS 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. X 0 0 0 0 0 0 0 0 0 ERIC MAGENDANTZ SCOUT EXECUTIVE/CEO 243243 0 0 0 0 0 25384 0 10397 0 279024 0 0 0 FORM 990, PART III, LINE 3 THE "LEARNING FOR LIFE PROGRAM" WAS DISCONTINUED ON JULY 1, 2017. FORM 990, PART VI, SECTION A, LINE 4 LANGUAGE 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 6 THE 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 7A THE 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 11B PRIOR 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 12C AT 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 15 EACH 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 18 THE 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 19 IF 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 2C 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. BOY SCOUT TRUST FUND FOR THE CENTRAL FL COUNCIL BSA 1951 SOUTH ORANGE BLOSSOM TRAIL 102 APOPKA FL 32703 596522982 PROVIDE SUPPORT FOR BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCIL FL 501(C)(3) LINE 12C, III-FI BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCIL 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BOY SCOUTS TRUST FUND FOR THE CENTRAL FL COUNCIL BSA D 42191 FMV