2015-10-06T15:41:47-05:00 2014-12-31 510380493 WHEELER WOLFENDEN & DWARES PA 4550 NEW LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2014-01-01 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 2015-09-21 1 CAROL DILUZIO CPA P01549768 3022548240 2014 2016-02-25 16:41:14Z JASON PIERCE 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 5523660 0 1761 X WWW.DELMARVACOUNCIL.ORG X 1925 DE SEE SCHEDULE O FOR MISSION STATEMENT. 34 33 206 0 0 0 1137854 1252583 2578210 2461024 204953 229198 748225 736634 4669242 4679439 58182 65722 0 0 2308495 2214252 0 0 197984 2060037 2159032 4426714 4439006 242528 240433 16832465 17202316 638696 750514 16193769 16451802 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 3841599 65722 2877175 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. 3841599 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 0 206 1 0 0 0 0 0 1 1 0 0 0 0 X 34 33 0 0 0 0 0 0 0 1 1 0 0 0 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 JOSEPH MASSA 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 JASON HEUPEL 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 DAN MACELVEREY 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 TIM O'CONNOR BOARD MEMBER 1.00 X 0 0 0 CHARLES 'TREY' PARADEE III BOARD MEMBER 1.00 X 0 0 0 REV WAYNE PARSLEY BOARD MEMBER 1.00 X 0 0 0 WILLIE J PATRICK JR BOARD MEMBER 1.00 X 0 0 0 TYLER PATTON BOARD MEMBER 1.00 X 0 0 0 BRYAN MURFREE BOARD MEMBER 1.00 X 0 0 0 DR BRADLEY SKELCHER BOARD MEMBER 1.00 X 0 0 0 BRUCE PATTERSON BOARD MEMBER 1.00 X 0 0 0 JIM WEGNER BOARD MEMBER 1.00 X 0 0 0 WILLIAM PICKRUM BOARD MEMBER 1.00 X 0 0 0 BRIAN TOME BOARD MEMBER 1.00 X 0 0 0 KYLE KOLEK BOARD MEMBER 1.00 X 0 0 0 JASON PIERCE SCOUT EXECUTIVE 40.00 X 157932 0 51336 LYNN JONES PRESIDENT 1.00 X 0 0 0 STEVE SMALL COUNCIL COMMISSIONER 1.00 X 0 0 0 DONALD MORRIS TREASURER 1.00 X 0 0 0 SCOTT SAXMAN VICE PRESIDENT - PROPERTIE 1.00 X 0 0 0 DOUGLAS R QUAINTANCE VICE PRESIDENT - DISTRICT 1.00 X 0 0 0 WILLIAM HOLLOWAY VICE PRESIDENT - FUND DEVE 1.00 X 0 0 0 PATRICK G PRESS VICE PRESIDENT - MEMBERSHI 1.00 X 0 0 0 RICHARD G TOWNER JR VICE PRESIDENT - MARKETING 1.00 X 0 0 0 THERESA YOUNG VICE PRESIDENT - PROGRAM 1.00 X 0 0 0 157932 0 51336 1 0 1 0 0 177566 1075017 1252583 CAMPING 611710 2171598 2171598 ACTIVITIES 611710 289426 289426 2461024 240145 240145 51538 0 51538 51538 51538 10947 -10947 -10947 -10947 374290 116292 257998 257998 1138386 716982 421404 421404 MISCELLANEOUS INCOME 611710 5694 5694 5694 4679439 2877175 0 549681 65722 65722 193487 164464 19349 9674 1611312 1345091 162295 103926 246896 200204 28403 18289 8066 5808 1387 871 154491 127759 16421 10311 187604 129419 58185 26591 26591 344376 324131 12436 7809 192581 179687 8588 4306 53026 53026 44084 44084 305786 302255 2169 1362 61228 38074 22997 157 SUPPLIES 668466 660787 5329 2350 RECOGNITION AWARDS 129463 92431 4081 32951 MISCELLANEOUS 51780 33084 18696 TELEPHONE 38622 35757 1760 1105 55425 13225 37327 4873 4439006 3841599 399423 197984 4703 6100 841089 1223787 151154 147826 109990 39350 81486 80922 73755 110482 14350102 4929646 9532330 9420456 2898639 3049429 1872057 1844776 1267262 1279188 16832465 17202316 179500 267912 142152 129716 317044 352886 638696 750514 X 11742472 11769807 710696 901581 3740601 3780414 16193769 16451802 16832465 17202316 X 240433 5671 11929 X X 0 1 X 1 0 X 2875974 2344406 956280 1137854 1252583 8567097 2875974 2344406 956280 1137854 1252583 8567097 8567097 227885 232691 246719 257774 291683 1256752 -14111 10570 4008 94937 5694 101098 9924947 11795030 0.86320 0.86340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 2059.28 1 0 6137382 140884 58895 36496 6300665 5481745 63462 592175 6137382 5287402 195067 724 5481745 5277024 36736 26358 5287402 4941890 8820 367981 41667 5277024 0.33720 0.60000 0.06280 0 0 5481412 5481412 6031057 2614310 3416747 2837430 2315336 522094 203 203 9420456 POOLED INVESTMENTS 1844776 F 1844776 CASH VALUE OF LIFE INSURANCE 269569 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 1009619 1279188 CUSTODIAN ACCOUNTS 352886 352886 X 4697039 5671 11929 17600 4679439 0 4679439 4439006 0 4439006 0 4439006 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. 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 2011, 2012 AND 2013 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 723. GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS 11,206. CITIZEN OF THE YEAR AWARD DINNER 110851 110851 27462 GOLF TOURNAMENT 66619 66619 30049 9 196820 196820 58781 374290 374290 116292 116292 257998 1 EDUCATIONAL SCHOLARSHIPS AND CAMPERSHIPS 306 43246 REGISTRATION FEES 449 10798 UNIFORMS AND LITERATURE ETC. 338 6513 FOOD AND TRANSPORTATION 60 5165 PART I, LINE 2: THE APPLICATIONS FOR CAMPERSHIPS AND 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 ORGANZATION. 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 157932 0 0 0 0 0 15781 0 35555 0 209268 0 0 0 PART I, LINE 4B JASON PIERCE - DEFERRED COMPENSATION - $15,781 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: GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS 11,206. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 723. FORM 990, PART XI, 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, PAGE 1, PART 1, LINE 1 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.