BOY SCOUTS OF AMERICA: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BOY SCOUTS OF AMERICA (EIN 38-1972383)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-07-02
- IRS object ID
- 201511839349300226
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-07-02T10:31:47-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382706146 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YEO & YEO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3275 | AddressLine1Txt |
| City | SAGINAW | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48605 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381972383 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOY SCOUTS OF AMERICA | BusinessNameLine1Txt |
| Business Name Line2 | 265 LAKE HURON AREA COUNCIL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOYS | BusinessNameControlTxt |
| Phone | 8102352534 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 W ATHERTON | AddressLine1Txt |
| City | FLINT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE CHAFFEE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 8102352534 | PhoneNum |
| Signature | 2015-06-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID R YOUNGSTROM | PreparerPersonNm |
| PTIN | P00440711 | PTIN |
| Phone | 9897939830 | PhoneNum |
| Preparation | 2015-06-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MIKE CHAFFEE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 W ATHERTON | AddressLine1Txt |
| City | FLINT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $0 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MICHIGANSCOUTING.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE CORPORATION 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 AMERCIA, 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. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $213 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,008 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,221 | PYTotalRevenueAmt |
| CY Total Revenue | $0 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $196,205 | PYOtherExpensesAmt |
| CY Other Expenses | $0 | CYOtherExpensesAmt |
| PY Total Expenses | $196,205 | PYTotalExpensesAmt |
| CY Total Expenses | $0 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$190,984 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,891,664 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,875 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,866,789 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE CORPORATION 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 AMERCIA, 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | TO SUPPORT THE PROGRAMS OF MICHIGAN CROSSROADS COUNCIL, BOY SCOUTS OF AMERICA. | Desc |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | Yes (true) | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE CHAFFEE | PersonNm |
| Phone | 8102352534 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 W ATHERTON | AddressLine1Txt |
| City | FLINT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48507 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| JOE DIEDERICH | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WAYNE SCHMIDT | |||||||
| COMMISSIONER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN WORTHINGTON | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRAD ARBUCKLE | |||||||
| LEGAL COUNSE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG DUNN | |||||||
| VP - MEMBERS | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROY MORE | |||||||
| VP PROGRAM I | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LONNIE HERRINGTON | |||||||
| VP OUTDOOR A | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN SMITH | |||||||
| VP - INVESTM | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHUCK TRUZA | |||||||
| VP MARKETING | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RON BLAISDELL | |||||||
| VP FSC OPERA | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WAYMANN BRITT | |||||||
| FSC PRESIDEN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICH WELLS | |||||||
| FSC PRESIDEN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 1.00 |
| JIM VANDERROEST | |||||||
| FSC PRESIDEN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JIM HUTTENLOCHER | |||||||
| FSC PRESIDEN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD MAIKE | |||||||
| FSC ELECTED | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HOWARD CONLAN | |||||||
| FSC ELECTED | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL WEBER | |||||||
| FSC ELECTED | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| BRANDON SINCLAIR | |||||||
| OA SECTION 2 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM JENKINS | |||||||
| VENTURING PR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JACK CHANDLER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WINFIELD COOPER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| RAY DAVIS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR KARL EDELMANN MD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAN DUNNIGAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DICK NORTHRUP | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL THORP | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| GREG VIENER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| MARK WITT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE YOST | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR CRAIG YOUNKMAN PHD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| JOHN REESOR | |||||||
| CEO | Yes (X) | $0 | $202,036 | $16,536 | 40.00 | ||
| MATT THORNTON | |||||||
| CEO | Yes (X) | $0 | $0 | $0 | 40.00 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $202,036 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $16,536 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,171 | BOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,825,318 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,175 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,891,664 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,875 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,875 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,866,789 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,866,789 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,891,664 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2,866,789 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $864,382 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $635,432 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $571,812 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $213 | CurrentTaxYearMinus1YearAmt |
| Total | $2,071,839 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $864,382 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $635,432 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $571,812 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $213 | CurrentTaxYearMinus1YearAmt |
| Total | $2,071,839 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,071,839 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,087 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $137 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95 | CurrentTaxYearMinus2YearsAmt |
| Total | $7,319 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $803,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $723,718 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $753,131 | CurrentTaxYearMinus2YearsAmt |
| Total | $2,280,393 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,359,551 | TotalSupportAmt |
| Public Support CY170 | 0.47520 | PublicSupportCY170Pct |
| Public Support PY170 | 0.60020 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 2,280,393 | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN REESOR | PersonNm |
| Title | CEO | TitleTxt |
| Compensation Based On Rltd Orgs | $202,036 | CompensationBasedOnRltdOrgsAmt |
| Deferred Comp Rltd Orgs | $16,536 | DeferredCompRltdOrgsAmt |
| Total Compensation Rltd Orgs | $218,572 | TotalCompensationRltdOrgsAmt |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | TRANSFER TO PARENT | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2014-12-31 | DistributionDt |
| Fair Market Value Of Asset | $2,866,789 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | BOOK | MethodOfFMVDeterminationTxt |
| EIN | 454003240 | EIN |
| Person | MICHIGAN CROSSROADS COUNCIL | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 W ATHERTON | AddressLine1Txt |
| City | FLINT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | NON PROFIT | IRCSectionTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | Yes (true) | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | false | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | false | OwnerOfSuccessor2Ind |
| Receive Compensation2 | false | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE N, PART II, PAGE 2, LINE 2E | ALL BOARD MEMBERS LISTED BECAME BOARD MEMBERS OF THE PARENT ORGANIZATION, MICHIGAN CROSSROADS COUNCIL AS OF DECEMBER 31, 2014. THE COUNCIL WILL BE DISSOLVED IN FISCAL YEAR 2015. |
| SCHEDULE N | AS OF THE YEAR ENDED DECEMBER 31, 2014, ALL ASSETS OF BOY SCOUTS OF AMERICA 265 LAKE HURON AREA COUNCIL WERE TRANSFERRED TO THE PARENT ORGANIZATION, MICHIGAN CROSSROADS COUNCIL. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE CORPORATION 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 AMERCIA, 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. |
| FORM 990, PAGE 6, PART VI, LINE 7A | ACTIVE MEMBERS MAY ELECT MEMBERS AT LARGE, REGULAR MEMBERS OF THE EXECUTIVE BOARD, AND OFFICERS OF THE CORPORATION OTHER THAN THE SCOUT EXECUTIVE. |
| FORM 990, PAGE 6, PART VI, LINE 7B | ACTIVE MEMBERS MAY VOTE AT THE ANUAL MEETING TO RECEIVE AND APPROVE FINANCIAL STATEMENTS SHOWING THE FINANCIAL POSITION OF THE CORPORATION AS OF THE CLOSE OF ITS MOST RECENT COMPLETE FISCAL YEAR AND THE RESULTS OF OPERATIONS DURING SUCH YEAR AND TRANSACTING OTHER SUCH BUSINESS AS MAY COME BEFORE THE MEETING. ACTIVE MEMBERS MAY VOTE IN OTHER REGULAR MEETINGS AND SPECIAL MEETINGS INCLUDING PROPOSALS TO MERGE OR CONSOLIDATE. |
| FORM 990, PAGE 6, PART VI, LINE 10B | COUNCILS HAVE THE LEGAL AUTHORITY TO EXCERCISE SUPERVISOIN AND CONTROL OF UNITS. UNITS ARE CONTROLLED BY ARTICLES IX AND X OF THE MODEL BYLAWS FOR COUNCILS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 WAS DISCUSSED WITH THE BOARD BEFORE BEING FINALIZED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | REVIEWED ANNUALLY WITH STAFF AND BOARD, MEMBERS ARE REMINDED TO ABSTAIN FROM VOTING IF THERE IS A CONFLICT OF INTEREST |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD AND COMPENSATION COMMITTEE APPROVES THE COMPENSATION BASED ON RANGES SET BY NATIONAL BOY SCOUTS OF AMERICA. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | TRANSFER TO PARENT 2,866,789 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (16 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line2DisregardedEntityName/BusinessNameLine2Txt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHIGAN CROSSROADS COUNCIL INC | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 454003240 | NON PROFIT | MI | 501C3 | 7 | N/A | false | ||
| BLUE WATER COUNCIL 277 | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 383535645 | NON PROFIT | MI | 501C3 | 7 | false | BOY SCOUTS CHARITABLE TRUST | 45-4003240 | |
| BOY SCOUTS OF AMERICA | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381474910 | NON PROFIT | MI | 501C3 | 7 | false | CHIEF OKEMOS COUNCIL 271 | 45-4003240 | |
| GREAT LAKES COUNCIL INC | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381359086 | NON PROFIT | MI | 501C3 | 7 | false | BOY SCOUTS OF AMERICA 272 | 45-4003240 | |
| GREAT LAKES COUNCIL INC | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 382192654 | NON PROFIT | MI | 501C3 | 7 | false | BOY SCOUTS OF AMERICA TRUST FUND 2 | 45-4003240 | |
| GERALD R FORD COUNCIL | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381359240 | NON PROFIT | MI | 501C3 | 7 | false | 266 BOY SCOUTS OF AMERICA | 45-4003240 | |
| GREAT SAUK TRAIL COUNCIL INC | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381357989 | NON PROFIT | MI | 501C3 | 7 | false | BOY SCOUTS OF AMERICA | 45-4003240 | |
| GREAT SAUK TRAIL COUNCIL INC | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 386537491 | NON PROFIT | MI | 501C3 | 7 | false | BSA (TRUST FUND) | 45-4003240 | |
| BOY SCOUTS OF AMERICA | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 386049146 | NON PROFIT | MI | 501C3 | 7 | false | CAMP TRUST FUND | 45-4003240 | |
| BOY SCOUTS OF AMERICA | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 382471498 | NON PROFIT | MI | 501C3 | 7 | false | COUNCIL TRUST FUND | 45-4003240 | |
| BOY SCOUTS OF AMERICA | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381360921 | NON PROFIT | MI | 501C3 | 7 | false | 274 SCENIC TRAILS COUNCIL | 45-4003240 | |
| BOY SCOUTS OF AMERICA 274 | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 386440751 | NON PROFIT | MI | 501C3 | 7 | false | SCENIC TRAILS COUNCIL TRUST FUND | 45-4003240 | |
| BOY SCOUTS OF AMERICA | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381357988 | NON PROFIT | MI | 501C3 | 7 | false | 264 TALL PINE COUNCIL | 45-4003240 | |
| SOUTHWEST MICHIGAN COUNCIL OF | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381998734 | NON PROFIT | MI | 501C3 | 7 | false | BOY SCOUTS OF AMERICA INC | 45-4003240 | |
| BLUE WATER COUNCIL | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 381363561 | NON PROFIT | MI | 501C3 | 7 | false | BOY SCOUTS OF AMERICA | 45-4003240 | |
| BOY SCOUT TRUST FUND SOUTHWEST | ||||||||||||
| 507 W ATHERTON | FLINT | MI | 48507 | 383622694 | NON PROFIT | MI | 501C3 | 7 | false | MICHIGAN COUNCIL BOY SCOUTS 270 | 45-4003240 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHIGAN CROSSROADS COUNCIL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $2,866,789 | InvolvedAmt |
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