2018-09-14T20:24:20-05:00 2017-12-31 860133881 HENRY & HORNE LLP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2017-01-01 860101295 GRAND CANYON COUNCIL INC BOY SCOUTS OF AMERICA GRAN 6029557747 2969 NORTH GREENFIELD ROAD PHOENIX AZ 85016 JOSEPH CURTIS INTERIM SCOUT EXECUTIVE 6029557747 2018-09-10 1 COLETTE KAMPS CPA P00367616 4808394900 2018-09-10 70.166.220.114 2018-09-10 16:52:32 US P CE79D16A174F7C4AC875A128520284DD356F97A9 8356BE25D7BFA692A9EEB8A391BF3C85E3E6DD6C 2017 2018-06-14 16:35:46Z JOSEPH CURTIS 2969 NORTH GREENFIELD ROAD PHOENIX AZ 85016 9333012 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. 54 54 301 22000 0 0 2754426 3258135 3190824 4015577 384671 303540 321957 574370 6651878 8151622 51409 54272 0 0 3141739 3252657 38471 36025 516709 4285724 4994945 7517343 8337899 -865465 -186277 16214904 16515578 1691699 1424991 14523205 15090587 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 7284709 54272 4612171 PROVIDES A SERVICE PROGRAM FOR YOUNG MEN AGES 7-21 AND YOUNG WOMEN AGES 14-21, AS WELL AS ALL YOUTH GRADES ONE THROUGH TWELVE IN THE LEARNING FOR LIFE PROGRAM BASED ON CHARACTER DEVELOPMENT, CITIZENSHIP TRAINING, AND PERSONAL HEALTH AND FITNESS BY INSTILLING VALUES AND IDEALS THAT PREPARE YOUNG PEOPLE TO MAKE LIFELONG ETHICAL CHOICES. GCC ACHIEVES THESE THREE OBJECTIVES THROUGH PARTNERSHIPS WITH LOCAL SCHOOLS, CHURCHES, AND COMMUNITY BASED ORGANIZATIONS. GCC SERVES THE MAJORITY OF CENTRAL, NORTHERN, EASTERN AND SOUTHWESTERN ARIZONA. 7284709 1 1 0 0 0 0 0 0 1 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 1 0 0 0 0 1 1 0 301 1 0 0 0 0 0 1 1 0 0 0 0 X 54 54 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X THE ORGANIZATION 6029557747 2969 N GREENFIELD RD PHOENIX AZ 85016 X TODD A TURNER DIRECTOR 1.00 X 0 0 0 BRUCE C THOENY DIRECTOR 1.00 X 0 0 0 COLIN TETREAULT DIRECTOR 1.00 X 0 0 0 DR RON RICHARDS DIRECTOR 1.00 X 0 0 0 DAVID A PALMER DIRECTOR 1.00 X 0 0 0 D WADE NOBLE 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 HUGH L HALLMAN DIRECTOR 1.00 X 0 0 0 DAVID I GARCIA DIRECTOR 1.00 X 0 0 0 MALLENE ELICIO DIRECTOR 1.00 X 0 0 0 LANCE R BROBERG DIRECTOR 1.00 X 0 0 0 KENNETH R BENNETT DIRECTOR 1.00 X 0 0 0 DENNIS BARNEY DIRECTOR 1.00 X 0 0 0 DAVID S ALEXANDER DIRECTOR 1.00 X 0 0 0 DONALD E PUYEAR DIRECTOR 1.00 X 0 0 0 DONALD T STAPLEY DIRECTOR 1.00 X 0 0 0 SARAH WEISS DIRECTOR 1.00 X 0 0 0 SCOTT ROVN DIRECTOR 1.00 X 0 0 0 ANTOINE O SKINNER DIRECTOR 1.00 X 0 0 0 ABRAHAM J ARVIZU JR DIRECTOR 1.00 X 0 0 0 DEREK SMITH 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 PETER C SMITH DIRECTOR 1.00 X 0 0 0 JOSEPH N DEMENNA DIRECTOR 1.00 X 0 0 0 JERALD H LEWIS 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 BLAKE A ROLLEY ASST. VP OPERATIONS, NORTHERN AZ SERVICE AREA 2.00 X 0 0 0 DAVID A BROWN ASST VP WHITE MOUNTAINS 2.00 X 0 0 0 JUDITH A WALDEN VP, VOLUNTEER DEVELOPMENT 2.00 X X 0 0 0 JONATHAN W LINES VP, CAPITAL DEVELOPMENT 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 ELIZABETH REANEY DIRECTOR OF ADMINISTRATION/CFO 40.00 X X 68322 0 15616 JOSEPH CURTIS DEPUTY SCOUT EXECUTIVE/COO 40.00 X X 93701 0 15303 LARRY ABBOTT SCOUT EXECUTIVE/CEO 40.00 X X 282536 0 11402 444559 0 42321 1 0 1 0 SODEXO 2325 W GUADALUPE ROAD 109 GILBERT AZ 85233 FOOD SERVICES AT CAMP 1001809 1 213949 1143494 169717 1730975 45682 3258135 CAMPING 713990 2400690 2400690 SCOUTING ACTIVITIES 713990 1269140 1269140 SCOUT SHOP RENT REVENUE 531120 256511 256511 ALUMNI AND AS TITLED PROGRAM 713990 64948 64948 OTHER PROGRAM REVENUE 713990 24288 24288 4015577 191134 191134 382955 270549 112406 112406 112406 81233 169717 103457 -22224 -22224 1339889 807384 532505 532505 EMA REVENUE 900099 64089 64089 64089 8151622 4612171 0 281316 54272 54272 486878 413847 34081 38950 2167017 1681091 289395 196531 90843 66891 14103 9849 267708 197790 41061 28857 240211 183768 32737 23706 1949 1949 17850 17850 36025 36025 237856 170433 15501 51922 150370 117577 14868 17925 431278 398336 18118 14824 955695 920060 13799 21836 82770 74332 3266 5172 11798 11798 81301 81301 545902 545902 293157 282891 6663 3603 PROGRAM MATERIALS AND S 1547983 1544086 3372 525 OTHER EXPENSES 253513 253513 EQUIPMENT RENTAL AND MA 146619 122224 13417 10978 BAD DEBT EXPENSE 134176 134176 102728 42219 4503 56006 8337899 7284709 536481 516709 85594 322715 268388 611248 570379 74873 85359 1104048 1079922 217117 50939 17148205 9240089 8142001 7908116 5448576 6236089 263059 262059 16214904 16515578 359163 376052 513872 6000 618664 542939 200000 500000 1691699 1424991 X 12396059 12422991 407086 872040 1720060 1795556 14523205 15090587 16214904 16515578 -186277 753659 0 X X 0 1 X 1 0 X 5536664 3361330 2895712 2754426 3258135 17806267 5536664 3361330 2895712 2754426 3258135 17806267 2717874 15088393 55084 454197 183219 133510 191134 1017144 25908 14744 64089 104741 18928152 0.79710 0.81590 X 0 1 X 7649705 75496 1065606 638795 8407 8143604 9431007 39100 442342 2262744 7649705 9730904 108462 -27527 380832 9431007 9933376 38000 191733 432205 9730904 7626753 2004000 1277776 975153 9933376 0.74110 0.25890 1 0 648176 648176 9015093 5656807 3358286 98879 98879 0 1453780 1343687 110093 5932277 2140716 3791561 7908116 LINE OF CREDIT 500000 500000 X 8984017 753659 753659 8230358 -78736 -78736 8151622 8416635 78736 78736 8337899 0 8337899 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, 2017. ASSETS HELD IN TRUST CONSIST OF THREE SEPARATE TRUST ACCOUNTS, NAMED THE ENDOWMENT TRUST, THE EQUINE TRUST, AND THE CAMPERSHIP TRUST. 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, 2017, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT SPECIAL EXPENSES -78,736. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSES 78,736. X X X X X X X 1 HAINES DIRECT 8580 FREEDOM AVE NW NO CANTON OH 44720 DIRECT MAILING 0 30258 36025 -5767 30258 36025 -5767 TASTE OF ARIZONA 81233 81233 59555 TOP GOLF 96485 96485 13797 2101 1 73232 73232 10924 17080 250950 169717 81233 24721 78736 103457 -22224 1 CAMPERSHIPS DISCOUNTS 253 54272 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 SCOUT EXECUTIVE/CEO 282536 0 0 0 0 0 0 0 11402 0 293938 0 0 0 PART II LINE I THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER (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, WHICH IS STILL RELEVANT DUE TO THE TIME AND TENURE OF OUR CURRENT CEO. X HEADQUARTERS ROOF 1 45682 FMV 0 1 0 PART I, COLUMN (B): COLUMN B OF PART I REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 CORPORATE MEMBERS OF THE COUNCIL CONSIST OF ACTIVE, ASSOCIATES, HONORARY, AND SUSTAINING MEMBERS. 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 CFO, APPROVED BY THE CEO AND A COPY IS SENT TO 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 VII, SECTION 1, LINE 58 COLUMN F THE GRAND CANYON COUNCIL PARTICIPATES IN THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA'S DEFINED BENEFIT PLAN. THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA ADMINISTERS THE DEFINED BENEFIT, MUTLI-EMPLOYER RETIREMENT PLAN WHICH IS OFFERED TO ALL EMPLOYEES IN EACH LOCAL COUNCIL WHO HAVE COMPLETED ONE YEAR OF SERVICE AND AGREE TO MAKE EMPLOYEE CONTRIBUTIONS. THE GRAND CANYON COUNCIL IS REQUIRED TO CONTRIBUTE TO THE PLAN BASED UPON THE PARTICIPATING EMPLOYEE SALARY LEVELS. EMPLOYEE PARTICIPATING IN THE PLAN ARE REQUIRED TO CONTRIBUTE TWO PERCENT OF THEIR TOTAL SALARY, AND THE GRAND CANYON COUNCIL CONTRIBUTES AN ADDITIONAL SEVEN PERCENT OF COMPENSATION. THE GRAND CANYON COUNCIL MADE ANNUAL CONTRIBUTIONS TO THE DEFINED BENEFIT PLAN OF $103,246 FOR 2017. THE COUNCIL ALSO PROVIDES HEALTH, LONG-TERM DISABILITY, VISION, DENTAL, AND LIFE INSURANCE TO ALL EMPLOYEES, INCLUDING OFFICERS, THROUGH A QUALIFIED PLAN. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GRAND CANYON COUNCIL INC BOY SCOUTS OF AMERICA OUTREACH LLC 2969 N GREENFIELD ROAD PHOENIX AZ 85016 860101295 PROGRAM SUPPORT FOR SCOUTREACH AZ 175149 0 GRAND CANYON COUNCIL INC BOY SCOUTS OF AMERICA