2016-09-20T09:17:49-05:00 2015-12-31 510076769 GUNNIP & COMPANY LLP 2751 CENTERVILLE RD STE 300 WILMINGTON DE 19808 990 2015-01-01 510065733 DEL-MAR-VA COUNCIL INC - BOY SCOUTS OF AMERICA DEL- 3026223300 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 JASON PIERCE SCOUT EXECUTIVE 3026223300 2016-09-08 1 KATHERINE L SILICATO P00543107 3022255000 2015 2017-02-10 21:41:12Z JASON PIERCE 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 5709987 0 1761 X WWW.DELMARVACOUNCIL.ORG X 1925 DE SEE SCHEDULE O FOR MISSION STATEMENTIT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 40 40 199 3476 0 0 1252583 1347178 2461024 2492565 229198 180068 736634 834579 4679439 4854390 65722 59954 0 0 2214252 2486866 0 0 209549 2159032 2152882 4439006 4699702 240433 154688 17202316 18329964 750514 730746 16451802 17599218 IT IS THE MISSION OF THE BOY SCOUTS OF AMERICA AND THE DEL-MAR-VA COUNCIL TO PREPARE YOUNG PEOPLE TO MAKE ETHICAL AND MORAL CHOICES OVER THEIR LIFETIMES BY INSTILLING IN THEM THE VALUES OF THE SCOUT OATH AND LAW. 0 0 4080143 59954 2971348 CAMPING, CHARACTER BUILDING & CITIZENSHIP TRAINING TO INSTILL VALUES IN YOUNG PEOPLE & PREPARE THEM TO MAKE ETHICAL CHOICES OVER THEIR LIFETIME IN ACHIEVING THEIR FULL POTENTIAL. 4080143 1 1 0 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 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 0 0 0 0 1 0 0 199 1 0 0 0 0 0 1 1 0 0 0 0 X 40 40 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 3026223300 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 H LLOYD ALEXANDER JR BOARD MEMBER 1.00 X 0 0 0 DARREL BANNING BOARD MEMBER 1.00 X 0 0 0 CHAD BARTHOL BOARD MEMBER 1.00 X 0 0 0 GREGORY BIRCH BOARD MEMBER 1.00 X 0 0 0 DONALD BLAKEY BOARD MEMBER 1.00 X 0 0 0 PATRICK DONOVAN BOARD MEMBER 1.00 X 0 0 0 WILLIAM 'PAT' HART BOARD MEMBER 1.00 X 0 0 0 JASON HEUPEL BOARD MEMBER 1.00 X 0 0 0 TIM HOLLY BOARD MEMBER 1.00 X 0 0 0 THOMAS H KOVACH BOARD MEMBER 1.00 X 0 0 0 ALBERT S LAMBERTSON BOARD MEMBER 1.00 X 0 0 0 JOSEPH MASSA BOARD MEMBER 1.00 X 0 0 0 JOHN MCCLELLAN BOARD MEMBER 1.00 X 0 0 0 TOM MEARS BOARD MEMBER 1.00 X 0 0 0 GLENN MOORE BOARD MEMBER 1.00 X 0 0 0 BRYAN MURFREE BOARD MEMBER 1.00 X 0 0 0 TIM O'CONNOR BOARD MEMBER 1.00 X 0 0 0 CHARLES 'TREY' PARADEE III BOARD MEMBER 1.00 X 0 0 0 WAYNE PARSLEY BOARD MEMBER 1.00 X 0 0 0 WILLIE J PATRICK JR BOARD MEMBER 1.00 X 0 0 0 BRUCE PATTERSON BOARD MEMBER 1.00 X 0 0 0 TYLER PATTON BOARD MEMBER 1.00 X 0 0 0 DR YASSER PAYNE BOARD MEMBER 1.00 X 0 0 0 WILLIAM PICKRUM BOARD MEMBER 1.00 X 0 0 0 DR BRADLEY SKELCHER BOARD MEMBER 1.00 X 0 0 0 CHRIS SMITH BOARD MEMBER 1.00 X 0 0 0 BRIAN TOME BOARD MEMBER 1.00 X 0 0 0 JIM WEGNER BOARD MEMBER 1.00 X 0 0 0 LIAM O'CONNOR BOARD MEMBER 1.00 X 0 0 0 LYNN JONES COUNCIL PRESIDENT 1.00 X X 0 0 0 PAT PRESS COUNCIL COMMISSIONER 1.00 X X 0 0 0 DOUGLAS QUAINTANCE VICE PRESIDENT - DISTRICT OPERATIONS 1.00 X X 0 0 0 WILLIAM HOLLOWAY VICE PRESIDENT - FUND DEVELOPMENT 1.00 X X 0 0 0 RICHARD G TOWNER JR VICE PRESIDENT - MARKETING 1.00 X X 0 0 0 THERESA YOUNG VICE PRESIDENT - MEMBERSHIP 1.00 X X 0 0 0 STEVE SMALL VICE PRESIDENT - PROGRAM 1.00 X X 0 0 0 SCOTT SAXMAN VICE PRESIDENT - PROPERTIES 1.00 X X 0 0 0 DONALD MORRIS TREASURER 1.00 X X 0 0 0 MARGARITA RODRIGUEZ-DUFFY VICE PRESIDENT - VOLUNTEER DEVELOPMENT 1.00 X X 0 0 0 JASON PIERCE SCOUT EXECUTIVE DIRECTOR 40.00 X X 164194 0 57888 164194 0 57888 1 0 1 0 0 161381 1185797 1347178 CAMPING 611710 2234430 2234430 ACTIVITIES 611710 258135 258135 2492565 167302 167302 54684 0 54684 54684 54684 22253 12199 21686 0 567 12199 12766 12199 567 409084 95773 313311 313311 1160290 738138 422152 422152 MISCELLANEOUS INCOME 611710 44432 44432 44432 4854390 2971348 0 535864 59954 59954 222082 187096 21491 13495 1787287 1505725 172960 108602 303403 245658 35472 22273 9973 7181 1715 1077 164121 136979 16673 10469 153549 99936 53077 536 335750 314475 13069 8206 213252 196399 5362 11491 62944 62892 32 20 44178 44178 294590 290688 2397 1505 65909 38624 27143 142 SUPPLIES 699191 693590 3969 1632 RECOGNITION AWARDS 103791 75592 6555 21644 MISCELLANEOUS 81018 61017 19578 423 TELEPHONE 43094 40241 1753 1100 55616 19918 28764 6934 4699702 4080143 410010 209549 6100 7100 1223787 1484928 147826 118743 39350 37352 80922 96103 110482 52252 13204003 3884335 9420456 9319668 3049429 3098706 1844776 1375712 1279188 2739400 17202316 18329964 267912 304441 129716 103677 352886 322628 750514 730746 X 11769807 11557812 901581 862340 3780414 5179066 16451802 17599218 17202316 18329964 X 154688 -124051 1171404 -54625 X X 0 1 X 1 0 X 2344406 956280 1137854 1252583 1347178 7038301 2344406 956280 1137854 1252583 1347178 7038301 7038301 232691 246719 257774 291683 221986 1250853 10570 4008 94937 5694 44432 159641 8448795 14518372 0.83310 0.86320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 2059.28 1 0 6300665 1558310 -218332 185281 7455362 6137382 140884 58895 36496 6300665 5481745 63462 592175 6137382 5287402 195067 724 5481745 5277024 36736 26358 5287402 0.25220 0.69470 0.05310 0 0 3166395 3166395 8276866 2715680 5561186 1543405 1168655 374750 217337 217337 9319668 POOLED INVESTMENTS 1375712 F 1375712 CASH VALUE OF LIFE INSURANCE 296742 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2412767 RESERVE FOR UNEMPLOYMENT PLAN 29891 2739400 CUSTODIAN ACCOUNTS 322628 322628 X 4675714 -124051 27173 -96878 4772592 81798 81798 4854390 4699702 0 4699702 0 4699702 PART II, LINE 9: THE COUNCIL'S CONSERVATION EASEMENTS ARE INCLUDED IN THE FIXED ASSETS PORTION OF THE BALANCE SHEET. THE COUNCIL HAS GRANTED PERPETUAL CONSERVATION EASEMENTS ON 2,059.28 ACRES OF LAND, KNOWN AS CAMP RODNEY AND HENSON SCOUT RESERVATION, TO THE STATE OF MARYLAND DEPARTMENT OF NATURAL RESOURCES. THE PURPOSE OF THE EASEMENTS IS TO CONSERVE AND PRESERVE THE UNDEVELOPED AND FOREST CONSERVATION VALUE OF THE PROPERTIES. TERMS OF THE EASEMENTS RESTRICT THE USE OF THE PROPERTIES TO AGRICULTURE AND YOUTH CAMPS. PART V, LINE 4: THE COUNCIL'S ENDOWMENT FUNDS ARE USED TO GENERATE INVESTMENT INCOME FOR THE OPERATIONS OF THE COUNCIL, INCLUDING THE PROPERTIES MAINTENANCE OF BOTH CAMP SITES. DUE TO THE RESTATEMENT OF THE DECEMBER 31, 2014 FINANCIAL STATEMENTS, THE ENDOWMENT FUND PRIOR YEAR BEGINNING AND ENDING BALANCES WERE ADJUSTED. THE ADJUSTMENT OF $1,125,731 IS INCLUDED WITH THE CURRENT YEAR CONTRIBUTIONS IN ORDER TO REFLECT THE CORRECT BALANCE PER THE DECEMBER 31, 2015 FINANCIAL STATEMENTS. PART X, LINE 2: EFFECTIVE JANUARY 1, 2009, THE COUNCIL ADOPTED ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2012, 2013 AND 2014 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE COUNCIL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COUNCIL BEEN CONTACTED BY THIS JURISDICTION. INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN INCOME TAX EXPENSE IF INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 27,173. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS 81,798. CITIZEN OF THE YEAR 140600 140600 15318 GOLF TOURNAMENT 74032 74032 30740 6 194452 194452 49715 409084 409084 95773 95773 313311 1 SCHOLARSHIPS, PROGRAM SUPPLIES, REGISTRATION FEES 834 59954 PART I, LINE 2: THE APPLICATIONS FOR SCHOLARSHIPS ARE REVIEWED BY THEIR RESPECTIVE COMMITTEES. FINANCIAL NEEDS MUST BE DEMONSTRATED FOR BOTH AWARDS, AND MINIMUM GPA MUST BE MAINTAINED FOR SCHOLARSHIPS. FOR REGISTRATION FEES, FINANCIAL NEEDS MUST BE DEMONSTRATED. RECORDS ARE MAINTAINED BY THE SCOUT LEADERS AND MONITORED THROUGH REGISTRATION REPORTS KEPT IN FILES BY THE SCOUTREACH EXECUTIVES. FOR UNIFORMS AND LITERATURE, FINANCIAL NEEDS MUST BE DEMONSTRATED TO THE SCOUT LEADERS BY THE INDIVIDUALS UPON ACCEPTANCE INTO THE ORGANIZATION. RECORDS ARE MAINTAINED BY THE SCOUT LEADERS AND MONITORED BY THE SCOUTREACH EXECUTIVES THROUGH PURCHASE ORDERS AND INDIVIDUAL FILES KEPT. FOOD AND TRANSPORTATION ASSISTANCE IS PROVIDED TO CERTAIN OUTREACH UNITS FOR DAY TRIPS TO MUSEUMS ETC., THIS IS MONITORED BY THE OUTREACH EXECUTIVE. X X X 0 1 0 0 0 0 0 0 0 JASON PIERCE SCOUT EXECUTIVE DIRECTOR 164194 0 0 0 0 0 21327 0 36561 0 222082 0 0 0 PART I, LINE 4B: JASON PIERCE - DEFERRED COMPENSATION - $21,041 FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO ITS SUBMISSION, THE 990 IS REVIEWED BY THE COUNCIL TREASURER, EXECUTIVE DIRECTOR, FINANCE MANAGER AND AUDIT COMMITTEE CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED, ON AN ANNUAL BASIS, TO REVIEW THE POLICY AND EXAMINE THEIR RELATIONSHIPS FOR ANY CONFLICTS OF INTEREST AND MUST DISCLOSE SUCH CONFLICTS IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 A PAY GUIDE CHART IS SUPPLIED BY THE NATIONAL OFFICE AND UPDATED ANNUALLY. THIS CHART IS USED TO ARRIVE AT RECOMMENDED PERCENTAGE INCREASES. THE PROPOSED INCREASES ARE PRESENTED TO THE COMPENSATIONS COMMITTEE BY THE SCOUT EXECUTIVE FOR APPROVAL. THE SCOUT EXECUTIVE INCREASE MUST BE APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS MADE AVAILABLE THROUGH GUIDESTAR.ORG AND UPON REQUEST OF THE EXECUTIVE OFFICE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST OF THE EXECUTIVE OFFICE. FORM 990, PART XI, LINE 9: CASH SURRENDER VALUE OF LIFE INSURANCE 27,173. GAIN/LOSS FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS -81,798. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE IN THIS POLICY DURING THE CURRENT YEAR. FORM 990, PART XI, LINE 8 RESTATEMENT OF DECEMBER 31, 2014 FINANCIAL STATEMENTS: DURING THE YEAR, IT WAS DETERMINED THAT THE BENEFICIAL INTEREST IN PERPETUAL TRUSTS WERE NOT BEING RECORDED IN ACCORDANCE WITH FASB ASC 958 NOT FOR PROFIT ENTITIES. THE TRUSTS SHOULD BE RECORDED BASED ON THE COUNCIL'S BENEFICIAL INTEREST PERCENTAGE OF THE ESTIMATED FAIR VALUE OF THE UNDERLYING ASSETS. AS A RESULT, THE FINANCIAL STATEMENTS WERE RESTATED AS OF DECEMBER 31, 2014 TO PROPERLY REFLECT THE COUNCIL'S BENEFICIAL INTEREST IN THE PERPETUAL TRUSTS. DURING THE YEAR, IT WAS DETERMINED THAT THE COUNCIL'S INTEREST IN THE DMVAPK ACCOUNT AT THE COMMUNITY FOUNDATION OF THE EASTERN SHORE (CFES) WAS NOT BEING RECORDED CORRECTLY. THE CFES POSSESS VARIANCE POWER OVER THE ASSETS AND ARE RECORDING THE BALANCE ON THEIR BOOKS AND RECORDS. THEREFORE IT SHOULD NOT BE RECORDED ON THE COUNCIL'S FINANCIAL STATEMENTS. AS A RESULT, THE FINANCIAL STATEMENTS WERE RESTATED AS OF DECEMBER 31, 2014 TO PROPERLY REFLECT THE DMVAPK INTEREST WITHIN THE ENDOWMENT INVESTMENTS. DURING THE YEAR, IT WAS DISCOVERED THAT LAND, BUILDINGS AND EQUIPMENT, AND RELATED ACCUMULATED DEPRECIATION DID NOT AGREE TO THE FIXED ASSET LEDGER. THE DIFFERENCE WAS ATTRIBUTABLE TO VARIOUS FACTORS ORIGINATING IN THE PAST AND CARRIED FORWARD FROM YEAR TO YEAR. AS A RESULT, THE FINANCIAL STATEMENTS WERE RESTATED AS OF DECEMBER 31, 2014 TO PROPERLY REFLECT LAND, BUILDINGS AND EQUIPMENT, NET.