2017-11-06T03:31:55-00:00 2016-12-31 SECHLER CPA PC 921 E ORANGE DRIVE PHOENIX AZ 85014 990 2016-01-01 860101295 Grand Canyon Council Inc Boy Scouts of America GRAN 6029557747 2969 North Greenfield Road Phoenix AZ 85016 LARRY ABBOTT CEO 2017-11-06 true CAROLYN SECHLER 6022302700 2017-11-06 24.56.6.144 2017-11-06 20:24:29 MS P 4D8B214A508B362569F0E3BA6FCB207F0B80DB0F E259EE71697CF24F78ABE1C588D8C1629087F991 2016 2017-02-10 21:41:12Z Larry Abbott 2969 North Greenfield Road Phoenix AZ 85016 8878356 false 1761 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. 55 55 300 350 0 2895712 2754426 3276856 3190824 183219 384671 416666 321957 6772453 6651878 9275 51409 0 3209361 3141739 37689 38471 583391 4288598 4285724 7544923 7517343 -772470 -865465 16662399 16214904 1340766 1691699 15321633 14523205 THE MISSION OF THE BOY SCOUTS OF AMERICA IS TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIME BY INSTILLING VALUES OF THE SCOUT OATH AND LAW. false false 6362405 51409 3543629 PREPARES YOUNG PEOPLE FOR PRODUCTIVE ADULTHOOD THROUGH COLLABORATION WITH OTHER COMMUNITY ORGANIZATIONS. THE ORGANIZATION PROVIDES SERVICE PROGRAMS FOR YOUNG MEN AGES 7-21 AND YOUNG WOMEN AGES 14-21, AS WELL AS ALL YOUTH GRADES 1-12 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. GRAND CANYON COUNCIL SERVED 47,950 SCOUTS IN 2,875 UNITS. 6362405 true true false false false false false false true true true false false false true true true false false false false false false true true false false false true true false false false false false false false false false false false false true false false false false true 1 0 true 300 true false false false false false true true false false false false X 55 55 false false false false true true true true true false false true true true true true true true false false AZ X ELIZABETH REANEY 6029557747 2969 N GREENFIELD RD PHOENIX AZ 85016 X ERIC L HISER COUNCIL PRESIDENT 002.00 X X 0 0 0 MALLENE ELICIO COUNCIL COMMISSIONER 002.00 X X 0 0 0 STEPHEN E ADAMS TREASURER 002.00 X X 0 0 0 KENNETH R BOREN MD VP MARKETING 002.00 X X 0 0 0 CHRIS A BUSTAMANTE EDD VP RELATIONSHIPS 002.00 X X 0 0 0 CHARLES W ROSS COUNCIL ATTORNEY 002.00 X X 0 0 0 RODNEY B GLASSMAN PHD JD VP BOARD DEVELOPMENT 002.00 X X 0 0 0 STEVEN A HIRSCH VP OPERATING DEVELOPMENT 002.00 X X 0 0 0 TIMOTHY B KING JR VP PROPERTIES 002.00 X X 0 0 0 DALE E LEWIS VP PROGRAM 002.00 X X 0 0 0 JONATHAN W LINES VP CAPITAL 002.00 X X 0 0 0 JUDITH A WALDEN VP VOLUNTEER DEVELOPMENT 002.00 X X 0 0 0 DAVID A BROWN ASST. VP WHITE MOUNTAINS 002.00 X 0 0 0 BLAKE A ROLLEY ASST. VP OPERATIONS 002.00 X 0 0 0 F ROCKNE ARNETT DIRECTOR 001.00 X 0 0 0 ANTHONY V EHMANN DIRECTOR 001.00 X 0 0 0 MICHAEL G HOFFMAN DIRECTOR 001.00 X 0 0 0 JOHN C KEEGAN DIRECTOR 001.00 X 0 0 0 JERALD H LEWIS DIRECTOR 001.00 X 0 0 0 MICHAEL R ROONEY DIRECTOR 001.00 X 0 0 0 GARY A SMITH MD FAAFP DIRECTOR 001.00 X 0 0 0 RICHARD C ALLEN DIRECTOR 001.00 X 0 0 0 ABRAHAM J ARVIZU JR DIRECTOR 001.00 X 0 0 0 DENNIS BARNEY DIRECTOR 001.00 X 0 0 0 KENNETH R BENNETT DIRECTOR 001.00 X 0 0 0 LANCE R BROBERG DIRECTOR 001.00 X 0 0 0 JOSEPH N DEMENNA DIRECTOR 001.00 X 0 0 0 JONATHAN D'LUZANSKY DIRECTOR 001.00 X 0 0 0 PABLO FELIX JR DIRECTOR 001.00 X 0 0 0 JOSE P GARCIA II DIRECTOR 001.00 X 0 0 0 HUGH L HALLMAN DIRECTOR 001.00 X 0 0 0 KAY A HAUSER DIRECTOR 001.00 X 0 0 0 MARCUS J JOHNSON CFP DIRECTOR 001.00 X 0 0 0 QUINN R KELLIS EDD DIRECTOR 001.00 X 0 0 0 MARK W KILLIAN DIRECTOR 001.00 X 0 0 0 DAVID J LOWN DIRECTOR 001.00 X 0 0 0 MICHAEL S MANSON DIRECTOR 001.00 X 0 0 0 CHRISTOPHER MINER DIRECTOR 001.00 X 0 0 0 D WADE NOBLE DIRECTOR 001.00 X 0 0 0 FATHER DENNIS J O'ROURKE DIRECTOR 001.00 X 0 0 0 DAVID A PALMER DIRECTOR 001.00 X 0 0 0 DONALD E PUYEAR PHD DIRECTOR 001.00 X 0 0 0 DR RON RICHARDS EDD DIRECTOR 001.00 X 0 0 0 SCOTT ROVN DIRECTOR 001.00 X 0 0 0 ROBERT J SCHAFFER III DIRECTOR 001.00 X 0 0 0 ANTOINE O SKINNER DIRECTOR 001.00 X 0 0 0 PETER C SMITH DIRECTOR 001.00 X 0 0 0 DONALD T STAPLEY DIRECTOR 001.00 X 0 0 0 BRUCE C THOENY DIRECTOR 001.00 X 0 0 0 KARL M TILLEMAN DIRECTOR 001.00 X 0 0 0 MICHAEL J TOONE DIRECTOR 001.00 X 0 0 0 BRIAN J WALSH DIRECTOR 001.00 X 0 0 0 SARAH WEISS DIRECTOR 001.00 X 0 0 0 JOHN D WINTERSTEEN DIRECTOR 001.00 X 0 0 0 BROC C HIATT IMMED. PAST PRESIDENT 001.00 X 0 0 0 LARRY C ABBOTT CEO SECRETARY 040.00 X 315187 0 19683 JOSEPH CURTIS COO 040.00 X 88869 0 17259 SUZANNE HERRMANN CFO 040.00 X 96314 0 25239 500370 62181 3 false true false SODEXHO 2325 W GUADALUPE ROAD 109 GILBERT AZ 85233 FOOD SVS AT CAMP 933652 1 263390 1126761 146322 1217953 14000 2754426 CAMPING 713990 2285871 2285871 SCOUTING ACTIVITIES 713990 468466 468466 ALUMNI AND AS TITLED PROGRAM 713990 84431 84431 SOCCER/SCOUT AND OTHER PROGRAM 713990 18167 18167 SCOUT SHOP RENT REVENUE 531120 282230 282230 51659 51659 3190824 133510 133510 1361275 264229 1188317 186026 172958 78203 251161 251161 54354 146322 85202 -30848 -30848 1119738 766933 352805 352805 6651878 3543629 353823 X 0 51409 51409 0 0 584614 456833 74113 53668 0 2063752 1623592 255293 184867 57105 42829 8280 5996 252115 189086 36557 26472 184153 142048 24421 17684 0 1275 684 281 310 14250 7643 3143 3464 0 38471 38471 7686 7686 156196 84584 34780 36832 0 437684 326477 28680 82527 27692 14853 6108 6731 0 567694 529439 21222 17033 203440 176195 10446 16799 0 76798 69953 2650 4195 4653 4653 81301 81301 552984 552984 297077 270814 16010 10253 RECOGNITION EXPENSES 50337 30950 511 18876 PROGRAM MATERIALS AND SUPPLIES 1463576 1455616 7752 208 EQUIPMENT AND OTHER PROGRAM EXPENSES 343081 255115 28961 59005 0 7517343 6362405 571547 583391 227662 85594 47299 268388 545524 611248 156099 74873 146797 1107442 1104048 29639 217117 16836187 8694186 8555815 8142001 5423051 5448576 423071 263059 16662399 16214904 302812 359163 277603 513872 660351 618664 100000 200000 1340766 1691699 X 12867577 12396059 687358 407086 1766698 1720060 15321633 14523205 16662399 16214904 -865465 64540 2497 X false true X true false X 2871309 5536664 3361330 2895712 2754426 17419441 2871309 5536664 3361330 2895712 2754426 17419441 2277862 15141579 85544 55084 454197 183219 133510 911554 165968 165968 20734 25908 14744 61386 18558349 23146278 0.81590 0.86710 X 0.00000 0.00000 Part II Section B Line 9 9 and Line 12 After careful consideration, fundraising events for Column a 2012, Column b 2013, Column c 2014, and Column d 2015 have been reported Net of fundraising event expenses on Line 9, of Schedule A, versus the gross fundraising event revenue reported within Line 12 of Schedule A. Following the IRS Schedule A instructions for Line 9, for years in which fundraising expenses exceed fundraising revenue, then no amount - 0 - has been reported on Schedule A, Line 9. Part II Section B Line 9 Net fundraising event revenue reported on Schedule A, Line 9 coordinates to the Form 990, Part VIII, Line 8c Net income or loss from fundraising events. The change in reporting is a more conservative approach, reporting the fundraising event revenue as excluded under the not regularly carried on exemption of IRC 512, versus the exclusion of revenue under IRC 513. Part II Section B Line 10 Other Program revenue Column a 2012 20,734 Column b 2013 25,908 Column c 2014 14,744. Part II Section B Line 11 Net capital gains or losses from the sale of assets or securities are excluded from the public support calculations of Sch A . The following gains losses from the sale of assets or securities have been reported on the Form 990 Part VIII Statement of Revenue but are not reflected in Schedule A Column b 2013 - 11,731 and Column e 2016 251,161 . RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 9431007 39100 442342 2262744 7649705 9730904 108462 -27527 380832 9431007 9933376 38000 191733 432205 9730904 7626753 2004000 1277776 975153 9933376 7527371 77200 306161 283979 7626753 0.76000 0.23000 0.01000 true false 2160141 648176 2808317 8838800 5321206 3517594 98879 91464 7415 1414010 1291415 122595 3676181 1990101 1686080 8142001 Financial derivatives and other financial products Closely-held equity interests Federal income taxes LINE OF CREDIT 200000 200000 X 6812862 64540 2497 67037 6745825 7686 -101633 -93947 6651878 7611290 7611290 7686 -101633 -93947 7517343 IV 2 B 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. V 4 TRUST ACCOUNTS ARE MAINTAINED AT A FINANCIAL INSTITUTION FOR VARIOUS INVESTMENTS FOR THE ENDOWMENT FUNDS. AS OF DECEMBER 31 2016, 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 ARE USED, RESPECTIVELY, FOR GENERAL OPERATING PURPOSES AND CAMPERSHIPS PROJECTS. X 2 THE COUNCIL ACCOUNTS FOR ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC 740, INCOME TAXES, BY APPLYING A MORE-LIKELY-THAN-NOT THRESHOLD TO THE RECOGNITION AND DE-RECOGNITION OF UNCERTAIN TAX POSITIONS IN EARNINGS IN THE YEAR OF SUCH CHANGE. THE COUNCIL EVALUATES ITS UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES, REVIEW OF ITS REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. THE COUNCIL HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS ITS GROUP EXEMPTION TO IDENTIFY AND REPORT UNRELATED INCOME TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. NO UNCERTAIN TAX POSITIONS WERE IDENTIFIED AS OF DECEMBER 31, 2016 AND 2015. XI 2 d OTHER EVENT EXPENSES NETTED WITH EVENT REVENUES FOR TAX RETURN REPORTING 65,221. LOSS ON DISPOSAL MOVED TO REVENUE FROM EXPENSE IN AUDIT -78,203. CURRENT BAD DEBT EXPENSE NETTED WITH PROGRAM REVENUE 112,941 AND CURRENT UNCOLLECTIBLE PLEDGES NETTED WITH CURRENT CONTRIBUTIONS 1,674. XII 2 d OTHER EVENT EXPENSES NETTED WITH EVENT REVENUES FOR TAX RETURN REPORTING 65,221. LOSS ON DISPOSAL MOVED TO REVENUE FROM EXPENSE IN AUDIT -78,203. CURRENT BAD DEBT EXPENSE NETTED WITH PROGRAM REVENUE 112,941 AND CURRENT UNCOLLECTIBLE PLEDGES NETTED WITH CURRENT CONTRIBUTIONS 1,674. X X X X X X X true HAINES DIRECT 8580 FREEDOM AVE NW NO CANTON OH 44720 DIRECT MAILING false 21335 38471 21335 38471 AZ SPORTS CLAY 118401 105392 13009 13009 14990 DIVERSITY EVENT 31430 24458 6972 6972 6316 1 50845 16472 34373 43915 200676 146322 54354 19981 65221 85202 -30848 true CAMPERSHIP DISCOUNTS 257 51409 Part I Line 1, 2 THE CAMPERSHIP COMMITTEEE 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. X X X false false false false false false false false false LARRY C ABBOTT CEO SECRETARY 313326 1861 19683 334870 Part II Line 1 COLUMN C RETIREMENT BENEFIT INCLUDED IN THIS AMOUNT IS THE INCREASE IN ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA, PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE . IN OTHER WORDS, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUALS CHANGE IN ACTUARIAL VALUE, ALL OTHER THINGS BEING EQUAL . BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTIONS TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE ARE EXPENSED IN THE FINANCIAL STATEMENTS. THE GRAND CANYON COUNCIL MADE ANNUAL CONTRIBUTIONS TO THE DEFINED BENEFIT PLAN OF 92,377 FOR 2016. Form 990, Part VI, Section A, Line 6 CORPORATE MEMBERS OF THE COUNCIL CONSIST OF ACTIVE, ASSOCIATE, 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 INTERESTS OF THE COMMUNITY AS MEMBERS-AT-LARGE. TOGETHER, CHARTERED ORGANIZATION REPRESENTATIVES AND MEMBERS-AT LARGE CONSTITUTE ACTIVE MEMBERS, THE ONLY VOTING CLASS OF MEMBERSHIP. ACTIVE MEMBERS VOTE FOR THE EXECUTIVE BOARD AND MUST ALSO APPROVE ANY AMENDMENT TO 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 HAS THE POWER TO AMEND THE BYLAWS HOWEVER ALL BYLAW AMENDMENTS MUST BE APPROVED BY THE NATIONAL COUNCIL OF THE BOY SCOUTS OF AMERICA PRIOR TO BEING SUBMITTED TO THE EXECUTIVE 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 EXECUTIVE MANAGEMENT AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. Form 990, Part VI, Section B, Line 12c IT IS A POLICY THAT MEMBERS OF THE EXECUTIVE BOARD OR 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 A CONTINUING REQUIREMENT OF DISCLOSURE BY ALL MEMBERS OF THE BOARD OF ANY CIRCUMSTANCE, WHICH MAY CONTRAVENE THE ORGANIZATIONS 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 ALSO SHALL 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 IN THE DISCUSSION OR DELIBERATION REGARDING THE MATTER UNDER CONSIDERATION. HE OR SHE SHALL EXCUSE HIM OR HERSELF FROM THE MEETING AND SHALL NOT VOTE AND 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 ABSTENTION FROM THE DISCUSSION AND VOTING AND THE QUORUM SITUATION. Form 990, Part VI, Section B, Line 15 THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER IS REVIEWED ON AN ANNUAL BASIS DURING THE FOURTH QUARTER OF THE YEAR BY THE EXECUTIVE COMMITTEE USING INPUT FROM A COMPENSATION STUDY. IT IS APPROVED BY THE EXECUTIVE COMMITTEE. THE LAST COMPENSATION STUDY WAS DONE IN 2014. THE COMPENSATION OF THE OTHER OFFICERS WITHIN THE ORGANIZATION IS DETERMINED BY THE CHIEF EXECUTIVE OFFICER. 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 AMERICAS DEFINED BENEFIT PLAN. THE NATIONAL COUNCIL, BOY SCOUTS OF AMERICA ADMINISTERS THE DEFINED BENEFIT, MULTI-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. EMPLOYEES PARTICIPATING IN THE PLAN ARE REQUIRED TO CONTRIBUTE 2 OF THEIR TOTAL SALARY, AND THE GRAND CANYON COUNCIL CONTRIBUTES AN ADDITIONAL 7 OF COMPENSATION. THE GRAND CANYON COUNCIL MADE ANNUAL CONTRIBUTIONS TO THE DEFINED BENEFIT PLAN OF 92,377 FOR 2016. 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 IX, Section 1, Line 11 g OTHER CONTRACT SERVICES OTHER PROFESSIONAL SERVICES 156,196 PROGRAM 84,584 MANAGEMENT 34,780 FUNDRAISING 36,832. Form 990, Part IX, Section 1, Line 9 OTHER CHANGE IN NET ASSETS BOOK/TAX DIFFERENCE ON OTHER INVESTMENT INCOME 2,497. Grand Canyon Council Inc Boy Scouts of America Outreach LLC 2969 N Greenfield Rd Phoenix AZ 85016 860101295 Investments AZ 262059 N/A