2015-08-04T10:39:19-05:00 2014-12-31 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2014-01-01 520591572 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA BALT 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 BRIAN L STEGER CEO & SCOUT EXECUTIVE 4435732500 2015-08-04 1 WILLIAM E TURCO CPA P00369217 4102469300 2014 2016-03-07 17:11:31Z BRIAN L STEGER 701 WYMAN PARK DRIVE BALTIMORE MD 21211 7321916 0 X HTTP//WWW.BALTIMOREBSA.ORG X 1911 MD PROGRAMS PROMOTE THE ABILITY OF BOYS, YOUNG MEN AND YOUNG WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAIN THEM IN SCOUTCRAFT, AND TEACH THEM PATRIOTISM, COURAGE, SELF-RELIANCE AND KINDRED VIRTUES, USING METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 75 74 128 9500 0 0 2513418 3215363 2088582 1944355 39 3296 942496 847433 5544535 6010447 0 0 0 0 2655603 2335233 0 23334 405335 3971346 3293538 6626949 5652105 -1082414 358342 5864635 6259025 1853014 1911999 4011621 4347026 X THE BALTIMORE AREA COUNCIL SHALL PROMOTE, WITHIN THE TERRITORY COVERED BY THE CHARTER FROM TIME TO TIME GRANTED IT BY THE BOY SCOUTS OF AMERICA AND IN ACCORDANCE WITH THE CONGRESSIONAL CHARTER, BYLAWS, AND RULES AND REGULATIONS OF THE BOY SCOUTS OF AMERICA, THE SCOUTING PROGRAM OF PROMOTING THE ABILITY OF BOYS AND YOUNG MEN AND WOMEN TO DO THINGS FOR THEMSELVES AND OTHERS, TRAINING THEM IN SCOUTCRAFT, AND TEACHING THEM PATRIOTISM, COURAGE SELF-RELIANCE, AND KINDRED VIRTUES, USING THE METHODS WHICH ARE NOW IN COMMON USE BY THE BOY SCOUTS OF AMERICA. 0 0 5019554 2491596 CAMPING AND OTHER ACTIVITIES - THE BALTIMORE AREA COUNCIL OWNS AND OPERATES THE BROAD CREEK MEMORIAL SCOUT RESERVATION WHICH IS USED FOR SUMMER CAMP PROGRAMS AS WELL AS YEAR ROUND CAMPING. THE COUNCIL DEVELOPS AND MAINTAINS CAMPING TRADITIONS AND SPRIT AND PROMOTES CAMPING AS A MEANS TO EDUCATE SCOUTS. OVER 1,200 SCOUTS ATTENDED ONE OF OUR SUMMER CAMP PROGRAMS AND NEARLY 10,000 SCOUTS PARTICIPATED IN WEEKEND CAMPING AT BROAD CREEK IN 2014. THE COUNCIL ALSO OPERATES OTHER ACTIVITIES THROUGHOUT THE YEAR TO PROVIDE AN EDUCATIONAL PROGRAM FOR BOYS AND YOUNG ADULTS TO BUILD CHARACTER, TO TRAIN IN THE RESPONSIBILITIES OF PARTICIPATING CITIZENSHIP, AND TO DEVELOP PERSONAL FITNESS. SCOUTING ACTIVITIES INCLUDE TRAININGS, DAY CAMPS, S.T.E.M. EVENTS, PINEWOOD DERBY AND MANY MORE. IN ALL, OVER 26,000 YOUTH AND YOUNG ADULTS AND NEARLY 10,000 ADULT VOLUNTEERS PARTICIPATED IN THE SCOUTING PROGRAM IN THE BALTIMORE AREA. 5019554 1 1 0 1 0 0 1 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 20 0 1 128 1 0 0 0 0 0 1 1 0 0 0 0 X 75 74 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X BRIAN STEGER 4435732500 701 WYMAN PARK DRIVE BALTIMORE MD 21211 DAVID GIBBONS CHAIRMAN 1.00 0.10 X X 0 0 0 TREY SHUPERT COUNCIL COMMISSIONER 1.00 0.10 X X 0 0 0 BRIAN STEGER SEC./SCOUT EXEC. AND CEO 40.00 0.10 X X 200598 0 226883 MICHAEL NEUMAN TREASURER 1.00 0.10 X X 0 0 0 TIM PHELPS ASSISTANT TREASURER 1.00 0.10 X X 0 0 0 IRA K HIMMEL ESQ COUNCIL ATTORNEY 1.00 0.10 X 0 0 0 EARL ADAMS ASSISTANT COUNCIL ATTORNEY 1.00 0.10 X 0 0 0 BARRY WILLIAMS IMMEDIATE PAST PRESIDENT 0.50 0.10 X 0 0 0 STEPHEN MARTINO VICE CHAIRMAN, MEMBERSHIP 0.50 0.10 X 0 0 0 JOHN JEPPI VICE CHAIRMAN, DEVELOPMENT 0.50 0.10 X 0 0 0 PAUL MADDEN VICE CHAIRMAN, PROGRAM 0.50 0.10 X 0 0 0 RAY PALMER VICE CHAIRMAN, NCAP 0.50 0.10 X 0 0 0 GREG KELLY VICE CHAIRMAN, OUTDOOR ADVENTURE 0.50 0.10 X 0 0 0 CHARLIE SKINNER VICE CHAIRMAN, ADMIN/RISK MGMT 0.50 0.10 X 0 0 0 GERALD STANSBURY VICE CHAIRMAN, RELATIONSHIPS 0.50 0.10 X 0 0 0 HOWARD RUTHERFORD VICE CHAIRMAN, PROPERTIES 0.50 0.10 X 0 0 0 CHAD GILLENWATER VICE CHAIRMAN, AUDIT 0.50 0.10 X 0 0 0 BARRY BILSON VICE CHAIRMAN, INVESTMENTS 0.50 0.10 X 0 0 0 CHARLIE HIEBLER VICE CHAIRMAN, MISSION IMPACT 0.50 0.10 X 0 0 0 CHARLIE MORGAN VICE CHAIRMAN, JOURNEY TO EXCELLENCE 0.50 0.10 X 0 0 0 DR GARY PUSHKIN VICE CHAIRMAN, VENTURING 0.50 0.10 X 0 0 0 BARRY GOSSETT PAST CHAIRMAN 0.50 0.10 X 0 0 0 HENRY A ROSENBERG JR PAST CHAIRMAN 0.50 0.10 X 0 0 0 JAY LENROW ESQ PAST CHAIRMAN 0.50 0.10 X 0 0 0 TOM OWSLEY ESQ PAST CHAIRMAN 0.50 0.10 X 0 0 0 PAUL AUWAERTER BOARD MEMBER 0.50 0.10 X 0 0 0 RANSOM BALDWIN BOARD MEMBER 0.50 0.10 X 0 0 0 VIC BERNSON BOARD MEMBER 0.50 0.10 X 0 0 0 BRIAN J BROWNE MD BOARD MEMBER 0.50 0.10 X 0 0 0 ERNEST BURKEEN BOARD MEMBER 0.50 0.10 X 0 0 0 ED CALLAHAN BOARD MEMBER 0.50 0.10 X 0 0 0 GARY CEARFOSS BOARD MEMBER 0.50 0.10 X 0 0 0 STEVEN DEBOY BOARD MEMBER 0.50 0.10 X 0 0 0 STEVE EDWARDS BOARD MEMBER 0.50 0.10 X 0 0 0 JAY FISHER BOARD MEMBER 0.50 0.10 X 0 0 0 JEFF FOULK BOARD MEMBER 0.50 0.10 X 0 0 0 RICK FROH BOARD MEMBER 0.50 0.10 X 0 0 0 DAVE GARBARINO BOARD MEMBER 0.50 0.10 X 0 0 0 STEVE GEVARTER BOARD MEMBER 0.50 0.10 X 0 0 0 MARIANNE GILLETTE BOARD MEMBER 0.50 0.10 X 0 0 0 BARRY GLASSMAN BOARD MEMBER 0.50 0.10 X 0 0 0 TERRI HARRINGTON BOARD MEMBER 0.50 0.10 X 0 0 0 BILL HENRY BOARD MEMBER 0.50 0.10 X 0 0 0 FRAN HENSEN BOARD MEMBER 0.50 0.10 X 0 0 0 DAVID HODNETT BOARD MEMBER 0.50 0.10 X 0 0 0 DOUGLAS HOFFMAN BOARD MEMBER 0.50 0.10 X 0 0 0 TOM HOUGH BOARD MEMBER 0.50 0.10 X 0 0 0 JIM JOHNSON BOARD MEMBER 0.50 0.10 X 0 0 0 NICKOLAS JUSTICE BOARD MEMBER 0.50 0.10 X 0 0 0 SEAN KELLY BOARD MEMBER 0.50 0.10 X 0 0 0 MARIANNE LEE BOARD MEMBER 0.50 0.10 X 0 0 0 BARRY LUCIANI BOARD MEMBER 0.50 0.10 X 0 0 0 BRIAN MACARI BOARD MEMBER 0.50 0.10 X 0 0 0 TIMOTHY MARTIN BOARD MEMBER 0.50 0.10 X 0 0 0 SKIP MILLER BOARD MEMBER 0.50 0.10 X 0 0 0 STANLEY MINKEN BOARD MEMBER 0.50 0.10 X 0 0 0 MARK MULLIGAN BOARD MEMBER 0.50 0.10 X 0 0 0 SUSAN MYERS BOARD MEMBER 0.50 0.10 X 0 0 0 THOMAS C MYERS BOARD MEMBER 0.50 0.10 X 0 0 0 JOHN OLIVER JR BOARD MEMBER 0.50 0.10 X 0 0 0 DEL PARKS BOARD MEMBER 0.50 0.10 X 0 0 0 JASON PLUMMER BOARD MEMBER 0.50 0.10 X 0 0 0 GENE RANSOM BOARD MEMBER 0.50 0.10 X 0 0 0 BRETT ROGERS BOARD MEMBER 0.50 0.10 X 0 0 0 DOUG SAWYER BOARD MEMBER 0.50 0.10 X 0 0 0 ROSA SCHARF BOARD MEMBER 0.50 0.10 X 0 0 0 BRAIN SHEPTER BOARD MEMBER 0.50 0.10 X 0 0 0 ADAM SPENCE BOARD MEMBER 0.50 0.10 X 0 0 0 JOSEPH SUEHLE BOARD MEMBER 0.50 0.10 X 0 0 0 SAM TORRENCE BOARD MEMBER 0.50 0.10 X 0 0 0 PETE WALSH BOARD MEMBER 0.50 0.10 X 0 0 0 BRIAN WALTER BOARD MEMBER 0.50 0.10 X 0 0 0 PHILLIP WHITE BOARD MEMBER 0.50 0.10 X 0 0 0 STEVEN J WOERNER BOARD MEMBER 0.50 0.10 X 0 0 0 JOHN ZABETAKIS BOARD MEMBER 0.50 0.10 X 0 0 0 ERIC CHASE DIRECTOR OF SUPPORT SERVICES 40.00 X 108609 0 52921 MANUEL FONSECA DIRECTOR OF FIELD SERVICES 40.00 X 100459 0 40772 409666 0 320576 3 0 1 0 0 202718 479598 311711 2221336 84269 3215363 CAMPING & ACTIVITY REV 721210 1944355 1944355 1944355 1292 1292 63870 0 63870 63870 63870 14136 12132 2004 2004 2004 154169 479598 178137 -23968 -23968 1668441 1121200 547241 547241 OTHER REVENUE 900099 260290 260290 260290 6010447 2491596 0 303488 228669 202487 14098 12084 1666172 1476715 102015 87442 126014 110872 8153 6989 147409 129697 9537 8175 166969 147458 10506 9005 2835 2642 169 24 175037 163125 10435 1477 23412 23412 23334 23334 89235 83161 5320 754 949108 873346 14781 60981 25171 23458 1501 212 755364 682817 18966 53581 304117 287692 8817 7608 35268 25858 1457 7953 6109 5319 426 364 274033 264797 4973 4263 156329 136007 10942 9380 RECOGNITION AWARDS 243757 151086 497 92174 MISCELLANEOUS 102251 87993 4623 9635 CHARTER & NATIONAL SERV 88087 88087 SPECIFIC ASSISTANCE 53525 53525 9900 9900 5652105 5019554 227216 405335 571665 1070625 379568 309664 37203 131423 25382 41719 115786 150228 10914643 6364550 4715622 4550093 15097 961 4312 4312 5864635 6259025 941897 220465 210430 316220 911117 1164884 1853014 1911999 X 3707226 4050696 304395 296330 4011621 4347026 5864635 6259025 358342 -2173 -20764 0 X 0 1 X 1 0 X 2742179 2646699 2618310 2513418 3215363 13735969 2742179 2646699 2618310 2513418 3215363 13735969 697926 13038043 340525 400714 365568 7361 65162 1179330 53710 282680 371502 260290 968182 15883481 16106185 0.82090 0.84500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 23412 0 0 23412 0 PART II-B, LINE 1: THE ORGANIZATION CONTRACTED PROFESSIONAL LOBBYISTS TO HELP IMPROVE OUR PUBLIC IMAGE AMONG STATE LEGISLATORS AND TO HELP SECURE STATE BONDS TO ASSIST US IN IMPROVING OUR CAMPING FACILITY AT BROAD CREEK. X X X 2 766.00 1 0 3536539 27773 200205 167364 3597153 3161085 626101 250647 3536539 3671652 -184504 326063 3161085 3964179 14867 307394 3671652 5328774 463598 1828193 3964179 0.38660 0.30870 0.30470 0 1 1 2099246 2099246 8094888 5825309 2269579 720509 539241 181268 4550093 CUSTODIAN ACCOUNTS 734410 DEFERRED CAMPING ACTIVITY INCOME 288239 DUE TO ENDOWMENT FUND 142235 1164884 X 6246411 -2173 100875 113294 211996 6034415 -23968 -23968 6010447 5811172 100875 58192 159067 5652105 0 5652105 PART II, LINE 5: THE FIRST EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTURAL RESTRICTIONS. ANY CHANGE TO THE USAGE OF THE PROPERTY IS SUBJECT TO APPROVAL BY THE HARFORD COUNTY AGRICULTURAL ADVISORY BOARD, THE HARFORD COUNTY BOARD OF ESTIMATES AND THE HARFORD COUNTY COUNCIL. THE SECOND EASEMENT IS SUBJECT TO VARIOUS DEED AND CONTRACTUAL RESTIRICTIONS. ANY CHANGE IS SUBJECT TO APPROVAL BY THE MARYLAND DEPARTMENT OF NATURAL RESOURCES. PART II, LINE 9: THE FIRST CONSERVATION EASEMENT FOR APPROXIMATELY 389 ACRES WAS GRANTED ON JANAUARY 20, 2005. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MONITORING AND ENFORCEMENT IS REQUIRED. THERE IS NO CURRENT YEAR REVENUE OR EXPENSE REQUIRED TO BE DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. THE SECOND CONSERVATION EASEMENT FOR APPROXIMATELY 377 ACRES WAS GRANTED ON AUGUST 13, 2009. LAND USAGE FOR THE PROPERTY HAS NOT CHANGED SINCE THE EASEMENT WAS GRANTED AND MINIMAL MOITORING AND ENFORCEMENT IS REQUIRED. CURRENT YEAR REVENUE IS DISCLOSED WITHIN THE FINANCIAL STATEMENTS. THE EASEMENT IS RECORDED AS PART OF THE REAL PROPERTY AND IS NOT STATED SEPARATELY AS AN ASSET WITHIN THE FINANCIAL STATEMENTS. PART V, LINE 4: THE COUNCIL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE AS OF YEAR END FOR THE PRECEDING THREE YEARS IN WHICH THE DISTRIBUTION IS PLANNED. IN ESTABLISHING THIS POLICY, THE COUNCIL CONSIDERED THE LONG TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE COUNCIL EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT THE RATE APPROXIMATING THE CONSUMER PRICE INDEX ANNUALLY. THIS IS CONSISTENT WITH THE COUNCIL'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. PART X, LINE 2: THE COUNCIL FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED THE COUNCIL'S TAX POSITIONS AND HAS CONCLUDED THAT THE COUNCIL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISION OF THIS GUIDANCE. DUE TO THE STATUTE OF LIMITATIONS, THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME OF THE BALTIMORE AREA COUNCIL #220 TRUST FUND 113,294. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -23,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO THE TRUST FUND 34,224. FUNDRAISING EXPENSES 23,968. PART II, LINES 6 AND 7 THERE ARE RANGERS ON THE PROPERTY 24 HOURS A DAY AND 7 DAYS A WEEK. THERE IS ALSO A COMMITTEE OF VOLUNTEERS WHO MONITOR THE PROPERTY. THE NUMBER OF HOURS DEVOTED TO AND THE AMOUNT OF EXPENSES INCURRED IN MONITORING, INSPECTING, AND ENFORCING THE CONSERVATION EASEMENTS ARE NOT TRACKED BY THE ORGANIZATION. X X X X X X 1 HAINES & COMPANY INC 8050 FREEDOM AVE NW NORTH CANTON OH 44720 DIRECT MAILING 0 51996 23334 28662 51996 23334 28662 MD DISTINGUISHED CITIZEN AWARDS 197230 151814 45416 50940 HEALTH GOOD SCOUT LUNCHEON 107700 88157 19543 22018 11 328837 239627 89210 3606 101573 633767 479598 154169 3606 174531 178137 -23968 X X X 0 0 0 0 0 0 0 0 0 BRIAN STEGER SEC./SCOUT EXEC. AND CEO 199695 0 0 0 903 0 204833 0 22050 0 427481 0 0 0 ERIC CHASE DIRECTOR OF SUPPORT SERVICES 108467 0 0 0 142 0 39194 0 13727 0 161530 0 0 0 SCHEDULE J, PAGE 2, PART II, COLUMN (C) RETIREMENT AND OTHER DEFERRED COMPENSATION: BRIAN STEGER AND ERIC CHASE PARTICIPATE IN A DEFINED BENEFIT PENSION RETIREMENT PLAN THROUGH BSA NATIONAL. IN 2014, THE COUNCIL PAID $13,858 AND $7,539 IN CONTRIBUTION TO THE PLAN RESPECTIVELY FOR BRIAN AND ERIC'S PENSION. IRS REQUIRES THAT WE REPORT ON PART VII OF THE FORM 990, COLUMN (F) AS WELL AS SCHEDULE J, PAGE 2, PART II, COLUMN (C) THE ACTUARIAL INCREASE IN VALUE FOR THEIR DEFINED BENEFIT PLAN. AS SUCH, WE REPORTED $198,811 AND $35,992 RESPECTIVELY FOR BRIAN AND ERIC'S ACTUARIAL INCREASE IN VALUE OF DEFINED BENEFIT PLAN. THESE ACTUARIAL VALUES ARE CALCULATED BY THE ACTUARY FOR THE BSA RETIREMENT PLAN. THE FACTORS THAT DRIVE THE INCREASE INCLUDE THE AGE OF THE PARTICIPANT, LIFE EXPECTANCY, CURRENT INTEREST RATES AND SALARY AMONG OTHER FACTORS. THE CHANGES IN ACTUARIAL VALUE DO NOT REPRESENT ACTUAL OUT OF POCKET EXPENSES INCURRED BY THE COUNCIL IN 2014. BRIAN STEGER AND ERIC CHASE ALSO PARTICIPATE IN THE COUNCIL'S 403(B) RETIREMENT PLAN. UNDER THIS PLAN, THE COUNCIL PAID $6,022 AND $3,202 IN MATCHING CONTRIBUTIONS TO BRIAN AND ERIC RESPECTIVELY. THESE AMOUNTS ARE ALSO DISCLOSED ON COLUMN IN (F) OF PART VII OF THE FORM 990 AS WELL AS COLUMN (C), PART II OF SCHEDULE J. X 9 79612 PROCEEDS FROM SALE X CASES OF BAGS 1 4657 FMV 0 0 1 PART I, LINE 32B: BOY SCOUTS OF AMERICA UTILIZES AN INDEPENDENT THIRD PARTY ORGANIZATION TO PROCESS AND SELL AT AUCTION DONATED VEHICLES THAT ARE RECEIVED. THIS THIRD PARTY IS ALSO USED BY OTHER NOT FOR PROFIT ORGANIZATIONS TO PROCESS AND SELL AT AUCTION DONATED VEHICLES. THE THIRD PARTY IS PAID A COMMISSION FOR THE VEHICLES THAT IT PROCESSES AND SELLS AT AUCTION. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE WILL REVIEW A DRAFT OF THE FORM 990 AND COMPARE THE DATA TO THE AUDITED FINANCIAL REPORT. THE AUDIT COMMITTEE WILL RECOMMEND ANY CHANGES AND FORWARD A RECOMMENDATION OF APPROVAL TO THE BOARD PRIOR TO THE FILING OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE BASIC POLICY OF THE BALTIMORE AREA COUNCIL, BOY SCOUTS OF AMERICA (BSA) THAT ALL EXECUTIVE BOARD MEMBERS OR MEMBERS OF ANY COMMITTEE THEREOF OR OFFICERS OR EMPLOYEES OF THE (BSA) HAVE A DUTY TO BE FREE FROM THE INFLUENCE OF ANY CONFLICTING INTEREST WHEN THEY ACT ON BEHALF OF THE (BSA) OR REPRESENT IT IN NEGOTIATIONS OR ADVISE OTHERS IN THE (BSA) WITH RESPECT TO DEALING WITH THIRD PARTIES. IN CASE ANY SUCH MATTER IS DISCUSSED AT ANY MEETING WHERE ANY EXECUTIVE BOARD OR COMMITTEE MEMBER WHO HAS SUCH AN INTEREST IS PRESENT, HE OR SHE SHALL PROMPTLY DISCLOSE HIS OR HER INTEREST IN THE MATTER TO BE VOTED ON TO THE CHAIRMAN OF THE MEETING. HE OR SHE SHALL NOT VOTE ON THE MATTER AND AT THE DISCRETION OF THE DISINTERESTED MEMBERS PRESENT MAY BE REQUIRED TO LEAVE THE MEETING DURING THE DISCUSSION AND THE VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE REVIEWS STAFF EVALUATIONS EACH YEAR. THE BOY SCOUTS OF AMERICA NATIONAL ORGANIZATION PUBLISHES GUIDELINES FOR STAFF AND EMPLOYEE SALARIES. THESE ARE REVIEWED ALONG WITH LOCAL WAGES FOR COMPARABLE POSITIONS. THE COMPENSATION COMMITTEE RECOMMENDS ALL SALARY ADJUSTMENTS FOR STAFF AND OFFICERS FOR APPROVAL BY THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL SATEMENTS ARE AVAILABLE UPON REQUEST BY WRITING TO BALTIMORE AREA COUNCIL #220, BOY SCOUTS OF AMERICA AT 701 WYMAN PARK DRIVE, BALTIMORE, MD 21211. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). BALTIMORE AREA COUNCIL #220 TRUST FUND 701 WYMAN PARK DRIVE BALTIMORE MD 21211 237089193 BOY SCOUTS OF AMERICA MD 501(C)(3) LINE 11A, I BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA 1 BOY SCOUTS OF AMERICA NATIONAL 1325 WEST WALNUT HILL LANE IRVING TX 75038 221576300 BOY SCOUTS OF AMERICA TX 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 BALTIMORE AREA COUNCIL #220 BOY SCOUTS OF AMERICA TRUST FUND C 311711 FMV