2016-10-03T09:26:26-00:00 2015-12-31 SECHLER CPA PC 921 E ORANGE DR PHOENIX AZ 85014 990 2015-01-01 860101295 GRAND CANYON COUNCIL INC BOY SCOUTS OF AMERICA GRAN 6029557747 2969 NORTH GREENFIELD ROAD PHOENIX AZ 85016 LARRY ABBOTT CEO 6029557747 2016-10-03 true CAROLYN S SECHLER 6022302700 2016-10-03 X 2015 2017-02-10 21:41:12Z LARRY ABBOTT 2969 NORTH GREENFIELD ROAD PHOENIX AZ 85016 7527236 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. 46 46 343 20935 -3850 -3900 3361330 2895712 3099265 2986579 454197 183219 821138 706943 7735930 6772453 20671 9275 0 3333441 3209361 50324 37689 553218 4105347 4224974 7509783 7481299 226147 -708846 17133179 16662399 828330 1340766 16304849 15321633 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 6381251 9275 3716224 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 44,254 SCOUTS IN 2,824 UNITS. 6381251 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 0 343 true false false false false false true true false false false false X 46 46 false false false false true true true true true false false false true true true true true true false false AZ X ELIZABETH REANEY 6029557747 2969 N GREENFIELD RD PHOENIX AZ 85016 X BROC C HIATT COUNCIL PRESIDENT 002.00 X X 0 0 0 BLAKE A ROLLEY VP NORTHERN AZ 002.00 X X 0 0 0 DALE E LEWIS VP PROGRAM 002.00 X X 0 0 0 CHRIS BUSTAMANTE VP MEMBERSHIP 002.00 X X 0 0 0 DONALD E PUYEAR VP ADMINISTRATION 002.00 X X 0 0 0 JOHN M COUZENS VP OPERATING DEVELOPMENT 002.00 X X 0 0 0 KENNETH R BOREN VP MARKETING 002.00 X X 0 0 0 TIMOTHY B KING JR VP PROPERTIES 002.00 X X 0 0 0 ERIC L HISER VP STRATEGIC PLANNING 002.00 X X 0 0 0 STEPHEN E ADAMS TREASURER 002.00 X X 0 0 0 DAVID J LOWN COUNCIL COMMISSIONER 001.00 X X 0 0 0 CHARLES W ROSS COUNCIL ATTORNEY 001.00 X X 0 0 0 MICHAEL G HOFFMAN IMMED. PAST PRESIDENT ENDOWMENT CHAIR 001.00 X 0 0 0 GARY A SMITH CAMPING CHAIR 001.00 X 0 0 0 JOHN D WINTERSTEEN CAMELBACK DISTRICT CHAIR 001.00 X 0 0 0 FATHER DENNIS J O'ROURKE RELIGIOUS RELATIONS CHAIR 001.00 X 0 0 0 MICHAEL MANSON CAPITAL CAMPAIGN CHAIR 001.00 X 0 0 0 MICHAEL J TOONE LDS RELATIONS CHAIR 001.00 X 0 0 0 PABLO FELIX SOUTHREACH CHAIR 001.00 X 0 0 0 JOHN C KEEGAN LITTLE GRAND CANYON RANCH CHAIR 001.00 X 0 0 0 JONATHAN W LINES DIRECTOR 001.00 X 0 0 0 JOSEPH N DEMENNA DIRECTOR 001.00 X 0 0 0 JUDITH A WALDEN DIRECTOR 001.00 X 0 0 0 KAY A HAUSER DIRECTOR 001.00 X 0 0 0 KEN BENNETT DIRECTOR 001.00 X 0 0 0 JAY A LEAVITT DIRECTOR 001.00 X 0 0 0 LANCE R BROBERG DIRECTOR 001.00 X 0 0 0 F ROCKNE ARNETT DIRECTOR 001.00 X 0 0 0 JOHN P KAROLZAK DIRECTOR 001.00 X 0 0 0 MICHAEL R ROONEY DIRECTOR 001.00 X 0 0 0 JERALD H LEWIS DIRECTOR 001.00 X 0 0 0 PETER C SMITH DIRECTOR 001.00 X 0 0 0 QUINN R KELLIS DIRECTOR 001.00 X 0 0 0 RICHARD C ALLEN DIRECTOR 001.00 X 0 0 0 RODNEY B GLASSMAN DIRECTOR 001.00 X 0 0 0 STEVEN A HIRSCH DIRECTOR 001.00 X 0 0 0 ABE ARVIZU JR DIRECTOR 001.00 X 0 0 0 DAVID A PALMER DIRECTOR 001.00 X 0 0 0 ANTHONY V EHMANN DIRECTOR 001.00 X 0 0 0 BRUCE THOENY DIRECTOR 001.00 X 0 0 0 DAVID A BROWN DIRECTOR 001.00 X 0 0 0 D WADE NOBLE DIRECTOR 001.00 X 0 0 0 DONALD T STAPLEY DIRECTOR 001.00 X 0 0 0 DR RON RICHARDS DIRECTOR 001.00 X 0 0 0 JOE GARCIA DIRECTOR OA LODGE CHIEF 2014 001.00 X 0 0 0 TIM SMITH DIRECTOR 001.00 X 0 0 0 D KIRK NEAL VP CAPITAL 1/2015 -8/2015 001.00 X X 0 0 0 LARRY C ABBOTT CEO 040.00 X 278205 0 136728 SUZANNE HERRMANN CFO 040.00 X 84868 0 18589 363073 155317 1 false true false SODEXHO 2325 W GUADALUPE ROAD 109 GILBERT AZ 85233 FOOD SVS AT CAMP 966501 1 369039 1315478 73231 1137964 14898 2895712 CAMPING 713990 2359835 2359835 SCOUTING ACTIVITIES 713990 430533 430533 CAMP RENTALS 713990 86300 86300 ALUMNI AND AS TITLED PROGRAM 713990 62081 62081 47830 47830 2986579 183219 -3850 187069 35275 73231 57977 -22702 -22702 1112154 696806 415348 415348 SCOUT SHOP REVENUE 453000 290277 290277 INSURANCE REFUND 524298 24020 24020 314297 6772453 3692204 -3850 188387 0 9275 9275 0 0 421211 330255 53045 37911 0 2194650 1732709 267926 194015 90861 68146 13629 9086 225973 169480 32021 24472 276666 214454 36083 26129 0 964 964 37750 37750 0 37689 37689 6500 6500 125126 92748 7036 25342 0 168596 153535 9636 5425 0 0 506411 470208 19912 16291 222324 193980 10342 18002 0 103208 93131 3901 6176 0 81301 81301 576767 576767 236002 224689 7147 4166 PROGRAM SUPPLIES 1608700 1602785 4730 1185 EQUIPMENT RENTAL MAINTENANCE 179724 148940 16931 13853 RECOGNITION EXPENSES 67521 33904 456 33161 OTHER EXPENSES 304080 178444 25321 100315 0 7481299 6381251 546830 553218 193073 227662 147452 47299 473942 545524 197753 156099 146797 146797 1001498 1107442 75863 29639 16697018 8141203 8917838 8555815 5691213 5423051 287750 423071 17133179 16662399 37473 302812 73704 277603 717153 660351 100000 828330 1340766 X 14028321 12867577 646151 687358 1630377 1766698 16304849 15321633 17133179 16662399 X -708846 -210746 -63624 X false true X true false X 3278305 2871309 5536664 3361330 2895712 17943320 3278305 2871309 5536664 3361330 2895712 17943320 1831478 16111842 41528 85544 55084 454197 187069 823422 41880 43987 48202 38222 24020 196311 18963053 23411176 0.84960 0.86850 X 0.00000 0.00000 Part II Section B Line 10 OTHER PROGRAM INCOME 18,723 2011, 20,734 2012, 25,908 2013, 14,744 2015. INSURANCE REFUND 23,157 2011, 23,253 2012, 22,294 2013, 23,478 2014, 24,020 2015. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 9730904 108462 -27527 380832 9431007 9933376 38000 191733 432205 9730904 7626753 2004000 1277776 975153 9933376 7527371 77200 306161 283979 7626753 8173719 36090 -306441 375997 7527371 0.80030 0.01240 0.18730 false false 2144166 648176 2792342 8804215 4980195 3824020 98879 81576 17303 1392992 1240535 152457 3608590 1838897 1769693 8555815 Financial derivatives and other financial products Closely-held equity interests Federal income taxes LINE OF CREDIT 100000 100000 X 6584409 -210746 22702 -188044 6772453 6772453 7567625 86326 86326 7481299 7481299 IV 2b THE ORGANIZATION HOLDS CUSTODIAL FUNDS FOR THE TROOPS WITHIN THEIR DISTRICT IN THE COUNCIL S BANK ACCOUNTS AND DISTRIBUTES THE FUNDS TO THE TROOPS UPON REQUEST, THE FUNDS ARE RECORDED AS A LIABILITY ON THE BOOKS OF THE COUNCIL V 4 TRUST ACCOUNTS ARE MAINTAINED AT A FINANCIAL INSTITUTION FOR VARIOUS INVESTMENTS FOR THE ENDOWMENT FUNDS. AS OF DECEMBER 31 2015, ASSETS HELD IN TRUST CONSIST OF TWO SEPARATE TRUSTS ACCOUNTS, NAMED THE ENDOWMENT TRUST AND THE CAMPERSHIP TRUST, BOTH ACCOUNTS ARE DONOR RESTRICTED. GIFTS TO THE TRUST ACCOUNTS ARE HELD IN PERPETUITY AND DISTRIBUTIONS ARE USED FOR GENERAL OPERATING PURPOSES AND CAMPERSHIPS PROJECTS. DISTRIBTUTIONS FROM THE TRUST ACCOUNTS ARE BASED ON TRUST DOCUMENTS AND COUNCIL INVESTMENT POLICIES. 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 BY THE COUNCIL AS OF DECEMBER 31, 2015 AND 2014. XI 2d EVENT EXPENSES NETTED WITH EVENT REVENUES IN PART VIII OF FORM 990. XII 2d EVENT EXPENSES NETTED WITH EVENT REVENUES IN PART VIII OF FORM 990 22,702 AND LOSS ON UNCOLLECTIBLE PLEDGES 63,624. X X X X X X X true HAINES DIRECT 8580 FREEDOM AVE NW NO CANTON OH 44720 DIRECT MAILING false 56061 37689 18372 56061 37689 18372 AZ SPORTS CLAY 92593 61452 31141 31141 21510 GOLF EVENT 15413 11279 4134 4134 1192 1 500 500 108506 73231 35275 4134 31141 22702 57977 -22702 Part I Line 2b LIST OF TEN HIGHEST PAID FUNDRAISERS HAINES DIRECT. 8580 FREEDOM AVE NW, NORTH CANTON OHIO 44720 true CAMPERSHIP DISCOUNTS 308 9275 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 276344 1861 117192 19536 414933 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 110,874 FOR 2015. 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 48 49 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 110,874 FOR 2015. THE COUNCIL ALSO PROVIDES HEALTH, LONG TERM DISABILITY, VISION, DENTAL, AND LIFE INSURANCE TO ALL EMPLOYEES, INCLUDING OFFICERS, THROUGH A QUALIFIED PLAN. THE AMOUNT REPORTED ON PART VII, COLUMN F FOR THE OFFICERS IS COMPRISED OF THE ACTUARIAL INCREASE IN THE DEFINED BENEFIT PLAN FOR THE OFFICERS, AND THE INSURANCE PREMIUMS PAID FOR THEIR BENEFIT. Form 990, Part XI, Section 1, Line 9 OTHER CHANGE IN NET ASSETS LOSS ON UNCOLLECTIBLE PLEDGES 63,624. Grand Canyon Council Inc Boy Scouts of America Outreach LLC 2969 N Greenfield Rd Phoenix AZ 85016 860101295 Investments AZ 423071 Grand Canyon Council Inc Boy Scouts of America false false false false false false false false false false false false false false false false false false false