2017-08-17T06:51:43-05:00 2016-12-31 593070669 MOORE STEPHENS LOVELACE PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2016-01-01 590624376 BOY SCOUTS OF AMERICA INC CENTRAL FLORIDA COUNCIL BOYS 4078894403 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 ERIC MAGENDANTZ SCOUT EXECUTIVE 4078994403 2017-08-17 1 HARRY E HARP CPA P00176471 4077405400 64.132.121.122 2017-08-17 07:49:14 ED P A6970DBB2853E0D2E5FB43C562937A4824D79D77 A6970DBB2853E0D2E5FB43C562937A4824D79D77 2016 2021-01-29 14:40:06Z ERIC MAGENDANTZ 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 6849786 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. 83 83 207 8043 0 0 3579638 2998694 2083901 1795631 66110 0 980913 892246 6710562 5686571 100669 65944 0 0 3254033 3322764 0 0 566297 3375147 3490434 6729849 6879142 -19287 -1192571 12201477 11105716 2855997 1200643 9345480 9905073 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 0 5065703 65944 2257535 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. 443539 440539 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. 431074 122156 THE "SCOUTREACH PROGRAM" IS CONDUCTED FOR THE BENEFIT OF AT-RISK YOUTH. SCOUT LEADERS ARE HIRED TO CONDUCT MEETINGS TEACHING SKILLS AND BUILDING CHARACTER. 5940316 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 12 0 1 207 1 0 0 0 0 0 0 0 0 0 0 X 83 83 0 0 0 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 GREGG HARKNESS ALUMNI COMMITTEE CHAIR 2.00 0.20 X 0 0 0 PHILLIP JONES APOPKA SHORES DISTRICT CHA 2.00 0.20 X 0 0 0 WALT NASON ASSISTANT TREASURER 2.00 0.20 X X 0 0 0 GEORGE MIKITARIAN CHALLENGER DISTRICT CHAIR 2.00 0.20 X 0 0 0 WILLIAM LITTON COUNCIL ACTIVITIES CHAIR 2.00 0.20 X 0 0 0 MICHAEL DELIZ SR COUNCIL ADVANCEMENT CHAIR 2.00 0.20 X 0 0 0 BRAD VALDYKE COUNCIL CAMPING CHAIR 2.00 0.20 X 0 0 0 WILLIAM PATTERSON COUNCIL COMMISSIONER 2.00 0.20 X X 0 0 0 JAMES STRATFORD COUNCIL COMMISSIONER 2.00 0.20 X X 0 0 0 THOMAS YUSCHOK MD COUNCIL PRESIDENT 2.00 0.20 X X 0 0 0 NELL COLBERT COUNCIL YOUTH PROTECTION C 2.00 0.20 X 0 0 0 LEN WILLIAMS EC MBR-AT-LARGE/NATIONAL R 2.00 0.20 X X 0 0 0 ROBERT UTSEY EXEC. COMM MEMBER AT LARGE 2.00 0.20 X X 0 0 0 DENNIS LEMMA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 DIANE CREWS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 DONALD HUDSPETH EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 NICHOLAS BEUCHER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 GARY BREWER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 STEVE BUERY CRPC EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 ROBERT BURKE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 DON CAMPBELL EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 SHANNON CLARK EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 KEVIN JACKSON EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 BILL COWLES EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 CINDY CUTLIP EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 LARRY DALE EXECUTIVE BOARD MEMBER 2.00 0.20 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 DONALD DILLON JR EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 BERT FONSECA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JIM MYERS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 ROBERT GIBSON EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 FRANK GUERRIERO EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 EDWARD HADDOCK EXECUTIVE BOARD MEMBER 2.00 0.20 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 VIVIANA JANER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JEFFREY JENNINGS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JOHN JENNINGS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 AVIDO KHAHAIFA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JEFFREY KOSIK EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 GENE LENT EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 ROBERT LLOYD EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 PAMELA CLAYTON EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 DANIEL MILLER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 HAROLD MILLS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 CARLOS PALENZUELA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 MATT PLOCHA EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 MICHAEL OLIVARI EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JEANNE BABIEZ EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JASON SIEGEL EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 ROGER SIMS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 CECIL SMITH EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JOHN SOWINSKI EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JEFFREY STINE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 BILL SUBLETTE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 ROBERT TERRY EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 TREVOR TUCKER EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 LESLIE CAMPIONE EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 MICHON WALLS EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 JEFFREY WATSON EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 FLOYD WHITE EXECUTIVE BOARD MEMBER 2.00 0.20 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 ERIC WRIGHT EXECUTIVE BOARD MEMBER 2.00 0.20 X 0 0 0 AMY IENNACO FT. GATLIN DISTRICT CHAIR 2.00 0.20 X 0 0 0 GARY SLIGH LAKE DISTRICT CHAIR 2.00 0.20 X 0 0 0 WILLIAM RUFFIER LEGAL COUNSEL 2.00 0.20 X X 0 0 0 TERRY WHEELER LITTLE ECON DISTRICT CHAIR 2.00 0.20 X 0 0 0 JEFFERY JONASEN MBR-AT LARGE/NATIONAL REP 2.00 0.20 X X 0 0 0 TICO PEREZ MEMBER AT LARGE TO EXEC. C 2.00 0.20 X X 0 0 0 RICHARD WELCH RIVERSIDE DISTRICT CHAIR 2.00 0.20 X 0 0 0 HOMER VANTURE SEMINOLE SPRINGS DISTRICT 2.00 0.20 X 0 0 0 KARL PALVISAK TREASURER 2.00 0.20 X X 0 0 0 HAROLD LONG VICE PRESIDENT OF PROGRAM 2.00 0.20 X X 0 0 0 ALBERT PEARSALL III VP OF ENDOWMENT/PLANNED GI 2.00 0.20 X X 0 0 0 REINARDO MALAVE VP OF HISPANIC INITIATIVES 2.00 0.20 X X 0 0 0 GREG MOODY VP OF LEARNING FOR LIFE 2.00 0.20 X X 0 0 0 MONIQUE YEAGER VP OF MARKETING 2.00 0.20 X X 0 0 0 EDUARDO DOMINGUEZ VP OF MEMBERSHIP 2.00 0.20 X X 0 0 0 ERNEST DELOACH JR VP SCOUTREACH 2.00 0.20 X X 0 0 0 HENRY B KNOWLES CHIEF FINANCIAL OFFICER 55.00 0.20 X 86973 0 25036 ERIC MAGENDANTZ SCOUT EXECUTIVE/CEO 55.00 0.20 X 71396 0 20787 RON A OATS SCOUT EXECUTIVE/CEO 55.00 0.20 X 164945 0 26865 323314 0 72688 1 1 1 0 0 236600 410791 440539 1910764 2998694 CAMPING ACTIVITIES 900099 1123451 1123451 SCOUTING ACTIVITIES 900099 672180 672180 1795631 45643 410791 177896 -132253 -132253 1820019 985319 834700 834700 OTHER REVENUE 900099 189799 189799 189799 5686571 2820130 0 -132253 65944 65944 396003 343319 20085 32599 2196144 1870192 167204 158748 127074 110168 6445 10461 370899 297877 38037 34985 232644 196491 17883 18270 23616 23616 150055 142245 3863 3947 224214 224214 178164 141577 2836 33751 216311 177561 33718 5032 296861 262743 16876 17242 75101 64696 5147 5258 49790 40499 4596 4695 354949 343975 5428 5546 173991 152389 10685 10917 SUPPLIES 1294955 1095982 2998 195975 RECOGNITION AWARDS 153481 135941 1022 16518 EQUIPMENT RENTAL & MAIN 146240 142540 1830 1870 MISCELLANEOUS 82167 61424 10260 10483 70539 70539 6879142 5940316 372529 566297 1095008 680985 1410802 1093880 330714 166188 162033 163749 95059 206164 13142528 4347778 9088742 8794750 19119 0 12201477 11105716 130676 223862 93738 213709 662002 608122 1969581 154950 2855997 1200643 X 8793282 9608635 552198 296438 9345480 9905073 12201477 11105716 X -1192571 11523 222216 1518425 X X 0 1 X 1 0 X 3556583 4164651 3324212 3579638 3220910 17845994 3556583 4164651 3324212 3579638 3220910 17845994 582746 17263248 153748 91326 174005 66000 0 485079 50674 140585 115609 23950 189799 520617 18851690 20876333 0.91570 0.91530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2888745 139977 165365 1583186 1610901 2945992 33410 -90657 2888745 3040185 19643 -113836 2945992 2889865 17548 132772 3040185 2656425 178823 63541 8924 2889865 0.26000 0.74000 0 1 1 4002457 4002457 7698066 3408837 4289229 180850 37153 143697 103653 96020 7633 1157502 805768 351734 8794750 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, 2016, 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, 2013. CLAY SHOOTING 135115 121604 13511 27500 SPACE COAST 140779 126701 14078 111767 6 180540 162486 18054 19905 18724 456434 410791 45643 131672 46224 177896 -132253 1 UNIFORMS, BOOKS, ACTIVITY FEES AND REGISTRATIONS FOR SCOUTS IN LOW-INCOME FAMILIES. 1320 65944 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 RON A OATS SCOUT EXECUTIVE/CEO 164945 0 0 0 0 0 19107 0 7758 0 191810 0 0 0 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 BAD DEBTS -46,261. NET ASSETS TRANSFERRED FROM ENDOWMENT FUND 1,564,686. 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 12B, II BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCIL 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0