2015-10-08T13:46:09-05:00 2014-12-31 593070669 MOORE STEPHENS LOVELACE PA 311 PARK PLACE BLVD SUITE 100 CLEARWATER FL 33759 990 2014-01-01 590624376 BOY SCOUTS OF AMERICA INC CENTRAL FLORIDA COUNCIL BOYS 4078894403 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 RON OATS SCOUT EXECUTIVE 4078994403 2015-10-08 1 KURT A ALTER CPA P00059492 7275314477 2014 2016-02-25 16:41:14Z RON OATS 1951 S ORANGE BLOSSOM TRL NO 102 APOPKA FL 32703 7685632 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. 88 88 223 7474 0 0 4164651 3324212 2439339 1941584 91326 174005 1031134 996366 7726450 6436167 83364 127067 0 0 3224414 3228727 0 0 581947 3813693 3463878 7121471 6819672 604979 -383505 12614665 12293031 2838361 2918834 9776304 9374197 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 4221602 127067 2195567 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. 695458 361693 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. 953134 495705 THE "SCOUTREACH PROGRAM" IS CONDUCTED FOR THE BENEFIT OF AT-RISK YOUTH. SCOUT LEADERS ARE HIRED TO CONDUCT MEETINGS TEACHING SKILLS AND BUILDING CHARACTER. 5870194 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 8 0 1 223 1 0 0 0 0 0 0 0 0 0 0 X 88 88 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 BILL SUBLETTE DIRECTOR 10.00 0.20 X 0 0 0 KARL PALVISAK TREASURER, EXECUTIVE BOARD 5.00 0.20 X X 0 0 0 JAMES B CROSS DIRECTOR 5.00 0.20 X 0 0 0 ROBERT TERRY DIRECTOR 10.00 0.20 X 0 0 0 JEFFREY K JENNINGS VP, EXECUTIVE BOARD 5.00 0.20 X X 0 0 0 BERT FONSECA VP, EXECUTIVE BOARD 5.00 0.20 X X 0 0 0 GEORGE MIKITARIAN EXECUTIVE BOARD 2.00 0.20 X X 0 0 0 SHARON SMITH DIRECTOR 5.00 0.20 X 0 0 0 THOMAS YUSCHOK VP, EXECUTIVE BOARD 5.00 0.20 X X 0 0 0 ROBERT UTSEY PRESIDENT 5.00 0.20 X X 0 0 0 TODD MILLER DIRECTOR 5.00 0.20 X 0 0 0 DON CAMPBELL VP, EXECUTIVE BOARD 5.00 0.20 X X 0 0 0 JAMES STRATFORD VP, EXECUTIVE BOARD 5.00 0.20 X X 0 0 0 JEFFERY JONASEN EXECUTIVE BOARD 2.00 0.20 X 0 0 0 BILL COWLES EXECUTIVE BOARD 2.00 0.20 X 0 0 0 BUD BEUCHER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 PEGGY HALL EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JERRY DEMINGS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ANDREW ANDERSON EXECUTIVE BOARD 2.00 0.20 X 0 0 0 LEN WILLIAMS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 WAYMON ARMSTRONG EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ANGEL DE LA PORTILLA EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ROBERT J GIBSON EXECUTIVE BOARD 2.00 0.20 X 0 0 0 TERRY GROVE EXECUTIVE BOARD 2.00 0.20 X 0 0 0 EDWARD E HADDOCK EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DEBORAH GERMAN EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ANTONIO T COLEY EXECUTIVE BOARD 2.00 0.20 X 0 0 0 GREGORY J HAUENSTEIN EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JOHN C JENNINGS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JEFFREY J KOSIK EXECUTIVE BOARD 2.00 0.20 X 0 0 0 GENE LENT EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DANIEL F MILLER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ROBERT IVEY EXECUTIVE BOARD 2.00 0.20 X 0 0 0 WILLIAM C PATTERSON COUNCIL COMMISSIONER 2.00 0.20 X X 0 0 0 TICO PEREZ EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DR HAROLD R BORDER ED D EXECUTIVE BOARD 2.00 0.20 X 0 0 0 WILLIAM E RUFFIER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ROGER W SIMS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JEFFREY P STINE EXECUTIVE BOARD 2.00 0.20 X 0 0 0 BYRON BROOKS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 CARLOS PALENZUELA EXECUTIVE BOARD 2.00 0.20 X 0 0 0 TIM DOLAN EXECUTIVE BOARD 2.00 0.20 X 0 0 0 AVIDO KHAHIFA EXECUTIVE BOARD 2.00 0.20 X 0 0 0 TOMMY BYERLY EXECUTIVE BOARD 2.00 0.20 X 0 0 0 CINDY CUTLIP EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DEREK LEWIS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JOAN L BUCHANAN EXECUTIVE BOARD 2.00 0.20 X 0 0 0 GREGORY A HOLCOMB EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ROBERT BURKE EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DOUG HOLLIS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 LARRY A DALE EXECUTIVE BOARD 2.00 0.20 X 0 0 0 SAMUEL ECKHARDT EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DAVID R LLOYD EXECUTIVE BOARD 2.00 0.20 X 0 0 0 HAROLD MILLS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DON F ESLINGER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DR BILL GORDON EXECUTIVE BOARD 2.00 0.20 X 0 0 0 CYNTHIA MILLER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ED PIATKOWSKI EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JEFF WATSON EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ELLIOTT GREGG EXECUTIVE BOARD 2.00 0.20 X 0 0 0 MARGARET A SMITH EXECUTIVE BOARD 2.00 0.20 X 0 0 0 MONIGUE YEAGER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JOHN QUINONES EXECUTIVE BOARD 2.00 0.20 X 0 0 0 FRANK GUERRIERO EXECUTIVE BOARD 2.00 0.20 X 0 0 0 GREGG HARKNESS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JAMES HASLEY EXECUTIVE BOARD 2.00 0.20 X 0 0 0 REINARDO MALAVE EXECUTIVE BOARD 2.00 0.20 X 0 0 0 FLOYD A WHITE EXECUTIVE BOARD 2.00 0.20 X 0 0 0 MICHAEL WILLIAMS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 FRED HAWKINS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DR RICHARD HEIST PHD EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ROBERT BURNS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 PAUL ROONEY EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JASON SIEGEL EXECUTIVE BOARD 2.00 0.20 X 0 0 0 HAROLD LONG EXECUTIVE BOARD 2.00 0.20 X 0 0 0 WALT NASON EXECUTIVE BOARD 2.00 0.20 X 0 0 0 ROBERT W LLOYD EXECUTIVE BOARD 2.00 0.20 X 0 0 0 MICHAEL HARDING EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JAMES SEEGERS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 FRANCK KAISER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JOHN SOWINSKI EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JOHN WALSH EXECUTIVE BOARD 2.00 0.20 X 0 0 0 STEPHEN BUERY EXECUTIVE BOARD 2.00 0.20 X 0 0 0 TREVOR TUCKER EXECUTIVE BOARD 2.00 0.20 X 0 0 0 JOHN UPCHURCH EXECUTIVE BOARD 2.00 0.20 X 0 0 0 KYLE WILLIAMSON EXECUTIVE BOARD 2.00 0.20 X 0 0 0 DR RICHARD WELCH EXECUTIVE BOARD 2.00 0.20 X 0 0 0 THOMAS WILLIAMS EXECUTIVE BOARD 2.00 0.20 X 0 0 0 RON A OATS SCOUT EXECUTIVE/CEO 55.00 0.20 X 272401 0 69723 272401 0 69723 1 0 1 0 0 230642 473017 2620553 208920 3324212 CAMPING ACTIVITIES 900099 1264495 1264495 SCOUTING ACTIVITIES 900099 677089 677089 1941584 174005 174005 52557 473017 167572 -115015 -115015 2077665 1081893 995772 995772 OTHER REVENUE 900099 115609 115609 115609 6436167 3052965 0 58990 127067 127067 342123 294671 18410 29042 2212752 1868556 175315 168881 123633 106485 6653 10495 333089 265013 35502 32574 217130 181953 17400 17777 23458 23458 6060 6060 82393 78016 2165 2212 223568 223568 250734 160214 9379 81141 258617 219895 31776 6946 289163 255559 16622 16982 70815 63461 3638 3716 46269 37635 4271 4363 340271 329188 5483 5600 163413 146541 8346 8526 SUPPLIES 1316579 1140757 3072 172750 RECOGNITION AWARDS 154389 138787 823 14779 EQUIPMENT RENTAL & MAIN 141975 137364 2281 2330 NATIONAL DUES 66352 66352 29822 23052 2937 3833 6819672 5870194 367531 581947 1262175 1018116 158995 0 2075812 1447967 202452 381580 165997 148184 129009 66690 13441465 4236088 8493648 9205377 126577 25117 12614665 12293031 188422 138777 92939 28427 649537 665756 1854540 2062060 52923 23814 2838361 2918834 X 8642125 8974094 1134179 400103 9776304 9374197 12614665 12293031 X -383505 -48523 29921 X X 0 1 X 1 0 X 2839505 2862068 3556583 4164651 3324212 16747019 2839505 2862068 3556583 4164651 3324212 16747019 165211 16581808 211933 73153 153748 91326 174005 704165 499607 83996 50674 140585 115609 890471 18341655 19261060 0.90410 0.87820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3040185 19643 -113836 2945992 2889865 17548 132772 3040185 2656425 178823 63541 8924 2889865 2626992 44770 -15337 2656425 2429352 61548 148510 -12418 2626992 0.64290 0.35710 0 1 1 4002457 4002457 8023558 3223648 4799910 282702 253790 28912 1132748 758650 374098 9205377 CAPITAL LEASE 23814 23814 6396469 -48523 8825 -39698 6436167 0 6436167 6819672 0 6819672 0 6819672 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 XI, LINE 2D - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE PLEDGES 8,825. CLAY SHOOTING 135526 121973 13553 28113 SPACE COAST 134972 121475 13497 95832 6 255076 229569 25507 43627 525574 473017 52557 167572 167572 -115015 1 UNIFORMS, BOOKS, ACTIVITY FEES AND REGISTRATIONS FOR SCOUTS IN LOW-INCOME FAMILIES. 1575 127067 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 264748 0 3532 0 4121 0 17500 0 52223 0 342124 0 0 0 X MARKETING/ADVERTISING 3 208920 FMV 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 ASSISTANCE 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 11 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 29,921. 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 11A, I BOY SCOUTS OF AMERICA CENTRAL FLORIDA COUNCIL 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BOY SCOUT TRUST FUND FOR THE CENTRAL FL COUNCIL BSA D 174000 FMV