2015-11-13T12:58:04-07:00 2014-12-31 990 2014-01-01 752675978 NATIONAL BOY SCOUTS OF AMERICA FOUNDATION NATI 9725802300 1325 West Walnut Hill Lane Irving TX 750383008 Michael Ashline Chief Financial Officer 9725802002 2015-11-11 2014 2016-04-25 22:37:26Z Bradley D Farmer 1325 West Walnut Hill Lane Irving TX 750383008 63936367 0 X http://www.bsafoundation.org X 1995 DC To financially support the mission, values, and programs of the Boy Scouts of America by promoting and soliciting gifts, grants, and matching funds from those interested in supporting Scouting, nationally and internationally, through local councils and other Scouting organizations. 12 9 0 7 -3604 0 3861798 8343313 0 0 2478644 1381187 19945 0 6360387 9724500 4570698 8412302 0 0 0 0 0 0 689783 1969088 1225696 6539786 9637998 -179399 86502 61654087 63470204 11872276 11278624 49781811 52191580 To develop a fund to financially support the mission, values, and programs for the Boy Scouts of America by promoting and soliciting gifts, grants, and matching funds from individuals, corporations, and foundations interested in supporting Scouting through their local councils and other Scouting organizations, both nationally and internationally. 0 0 8652675 8412302 0 To develop a fund to financially support the mission, values, and programs for the Boy Scouts of America by promoting and soliciting gifts, grants, and matching funds from individuals, corporations, and foundations interested in supporting Scouting through their local councils and other Scouting organizations, both nationally and internationally. 0 0 0 8652675 1 1 0 0 0 1 0 0 0 1 0 1 0 1 0 1 0 1 0 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 AK AL AR AZ CA CT FL GA HI IL KS KY MA MD MI MN MS NH NJ NM NY OK OR PA RI SC TN UT VA WV X Stephanie Phillips 9725802300 1325 West Walnut Hill Lane Irving TX 750383008 Terrence P Dunn Vice President and Director (Jan - May 2014) 1 1 X X 0 0 0 Aubrey B Harwell Jr Treasurer (Jan - May 2014), VP (May-Dec 2014) and Director 1 1 X X 0 0 0 Henry A Rosenberg Jr Vice President and Director (Jan - May 2014) 1 1 X X 0 0 0 Wayne M Perry President (Jan - May 2014) and Director 1 1 X X 0 0 0 Bradley D Farmer Assistant Secretary and Director 6 40 X X 0 362907 261087 Wayne Brock Secretary and Director 6 40 X X 0 562676 174887 Rex W Tillerson VP and Director 1 1 X X 0 0 0 Howard Bulloch Vice President and Director 1 1 X X 0 0 0 Matthew K Rose VP and Director 1 1 X X 0 0 0 Craig E Fenneman VP and Director (May - Dec 2014) 1 1 X X 0 0 0 Dr Robert M Gates President (May - Dec 2014) and Director 1 1 X X 0 0 0 Joseph P Landy VP and Director (May - Dec 2014) 1 1 X X 0 0 0 James S Turley Treasurer and Director (May - Dec 2014) 1 1 X X 0 0 0 0 925583 435974 0 0 1 0 0 0 0 0 599746 0 7743567 2416089 8343313 0 362565 0 -3604 366169 0 0 0 0 0 0 0 0 0 0 55230489 0 54211867 0 1018622 0 1018622 0 0 1018622 0 0 0 0 0 0 9724500 0 -3604 1384791 6718269 6718269 148625 148625 1545408 1545408 4570 2879 228 1463 2500 1575 125 800 233227 0 233227 0 66645 41987 3332 21326 16485 16485 17464 11002 873 5589 28092 17698 1405 8989 2741 1727 137 877 25256 15911 1263 8082 8032 5060 402 2570 Allocated Wages and Benefits 806459 142534 40323 623602 Licenses and Permits 14225 0 14225 0 9637998 8652675 295540 689783 414079 272479 25333 34970 0 39208165 38360623 18770589 19776237 1800000 1200000 1435921 3825895 61654087 63470204 11147126 10888624 0 725150 390000 0 0 11872276 11278624 X 4157200 1201949 19995522 21405898 25629089 29583733 49781811 52191580 61654087 63470204 X 86502 2323267 0 0 0 0 X 0 1 X 1 0 X 3915990 3693741 7901842 3846885 8343313 27701771 0 3499830 0 0 0 3499830 0 0 0 0 0 0 3915990 7193571 7901842 3846885 8343313 31201601 5094839 26106762 867616 1151416 444523 875438 362565 3701558 0 0 19945 19945 34923104 0 0.74755 0.72658 X Schedule A, Part II, Line 10 Miscellaneous income. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18 0 55942 0 860974 0 15389171 0 1 1 27526932 4787627 1981061 6227870 0 115210 27952540 24528223 1301557 4512372 1418385 1214467 109336 27599964 20652467 1367814 2649194 128094 13153 5 24528223 21036045 212167 344088 716100 8985 214748 20652467 18952445 381562 2552837 699754 52766 94412 21039912 0.05 0.545 0.405 0 0 0 BSA Commingled Endowment Fund LP 19776237 F 19776237 Intercompany Receivable 3825895 3825895 0 0 X Schedule D, Part V, Line 4 Donor specified endowment funds serve to further the National Scouting Museum and World Scouting. Schedule D, Part X, Line 2 Uncertainty in Income Taxes. The National Council recognizes interest and penalties related to underpayment of income taxes as income tax expense. As of December 31, 2014, the National Council had not recorded any amounts related to unrecognized income tax benefits or accrued interest and penalties. The National Council does not anticipate any significant changes to unrecognized income tax benefits over the next year. 1 Central America and the Caribbean 0 0 Investments Investments in BSA Commingled Endowment Fund LP. The LP invests in foreign partnerships and corporations. 36363 Europe (including Iceland and Greenland) 0 0 Investments Investments in BSA Commingled Endowment Fund LP. The LP invests in foreign partnerships and corporations. 94447 Europe (including Iceland and Greenland) 0 0 Grantmaking Grants to support European Scouting. 1544408 East Asia and the Pacific 0 0 Grantmaking Grants to support international Scouting. 1000 0 0 1676218 Europe (including Iceland and Greenland) Support international Scouting. 1544408 wire transfer 0 4 0 0 0 0 0 1 0 Schedule F, Part I, Line 2 The organization has an established relationship with the existing world Scouting organizations that are given grants. These specific organizations are supported due to their effectiveness and legitimacy with program documentation and finances. The organization is in contact with these organizations regularly to follow up on projects. Schedule F, Part I, Line 3 Invested in the BSA Commingled Endowment Fund LP which in turn invests in foreign partnerships and corporations. Schedule F, Part IV, Line 5 Ownership percentages and dollars invested are below the reporting threshold required for Form 8865. 1 Austin Independent School District 1111 W 6th St Suite A380 Austin TX 78703 746000064 2973025 Science Technology Engineering and Math (STEM) grant. Baltimore Area Council 701 Wyman Park Drive Baltimore MD 21211 520591572 501(c)(3) 22026 US Mint Fund grant to support Scouting in underserved areas. Bay Lakes Council 2555 Northern Road Appleton WI 54914 391184320 501(c)(3) 25005 Grant for Eagle Scholarship funding. Blackhawk Area Council 2820 McFarland Road Rockford IL 61107 362169127 501(c)(3) 12500 US Mint Fund grant to support Scouting in underserved areas. Boy Scouts of America 1325 West Walnut Hill Lane Irving TX 75038 221576300 501(c)(3) 927421 Grants supporting National Scouting Museum and other programs. Catalina Area Council 5049 E Broadway Blvd Suite 200 Tucson AZ 85711 860107516 501(c)(3) 19800 Grant to assist local council operations. Chicago Area Council 1218 W Adams St Chicago IL 60607 362169128 501(c)(3) 66520 Innovation grant to support development of STEM (science technology engineering and math), high adventure, leadership programs and community relationships. Chippewa Valley Council 710 S Hastings Way Eau Claire WI 54701 390807227 501(c)(3) 11968 Grant to assist local council operations. Cornhusker Council P O Box 269 Walton NE 68461 470378985 501(c)(3) 11105 Grant supporting Scouting operations and programs. Cradle of Liberty Council 1485 Valley Forge Road Wayne PA 19087 231352052 501(c)(3) 88170 US Mint Fund grant to support Scouting in underserved areas. Golden Spread Council 401 Tascosa Rd Amarillo TX 79124 750800613 501(c)(3) 8000 US Mint Fund grant to support Scouting in underserved areas. Grand Canyon Council 2969 N Greenfield Rd Phoenix AZ 85016 860101295 501(c)(3) 350000 Scoutreach grant. Great Southwest Council 5841 Office Blvd NE Albuquerque NM 87109 850102305 501(c)(3) 18000 Grant to assist local council operations. Greater Cleveland Council 2241 Woodland Avenue Cleveland OH 44115 340714322 501(c)(3) 9000 US Mint Fund grant to support Scouting in underserved areas. Greater New York Council Empire State Bldg 350 Fifth Ave Suite 7820 New York NY 10118 131624015 501(c)(3) 30191 US Mint Fund grant to support Scouting in underserved areas. Hoosier Trails Council 5625 East State Road 46 Bloomington IN 47401 351290776 501(c)(3) 15793 Grant supporting Scouting operations and programs. Inland Northwest Council 411 West Boy Scout Way Spokane WA 99201 910567262 501(c)(3) 400000 Support local council capital projects. Last Frontier Council 3031 NW 64th St Oklahoma City OK 73116 730580263 501(c)(3) 7000 US Mint Fund grant to support Scouting in underserved areas. Laurel Highlands Council 1275 Bedford Ave Flag Plaza Pittsburgh PA 15219 250965214 501(c)(3) 315000 US Mint Fund grant to support Scouting in underserved areas and Dreamcatcher Scout Parent Initiative grant. Lincoln Trails Council 262 W Prairie Ave Decatur IL 62523 370673458 501(c)(3) 6750 US Mint Fund grant to support Scouting in underserved areas. Long Beach Area Council 401 E 37th St Long Beach CA 90807 951643981 501(c)(3) 8200 US Mint Fund grant to support Scouting in underserved areas. Longhorn Council 850 Cannon Drive Hurst TX 76054 741157377 501(c)(3) 10000 US Mint Fund grant to support Scouting in underserved areas. Los Angeles Area Council 2333 Scout Way Los Angeles CA 90026 951643982 501(c)(3) 30322 US Mint Fund grant to support Scouting in underserved areas. Maui County Council 200 Liholiho St Maui HI 96793 990074594 501(c)(3) 50000 US Mint Fund grant to support Scouting in underserved areas. Michigan Crossroads Council 507 W Atherton Road Flint MI 48507 454003240 501(c)(3) 109586 Grant to support local council Scouting. Minsi Trails Council 991 Postal Road Allentown PA 18109 231708585 501(c)(3) 13500 US Mint Fund grant to support Scouting in underserved areas. Mt Carmel Baptist Church P O Box 164 Beverly WV 26252 550626935 501(c)(3) 10802 Grant to support local council Scouting. National Capital Area Council 9190 Rockville Pike Bethesda MD 20814 530204610 501(c)(3) 416963 Grant to develop Science Technology Engineering and Math (STEM) program. Nevada Area Council 500 Double Eagle Ct Reno NV 89521 880059912 501(c)(3) 10040 US Mint Fund grant to support Scouting in underserved areas. Northern New Jersey Council 25 Ramapo Valley Road Oakland NJ 07436 223626147 501(c)(3) 42970 Grant for local council Hispanic Emphasis program. Northwest Suburban Council 600 N Wheeling Rd Mt Prospect IL 60056 362166984 501(c)(3) 127967 Innovation grant to support development of STEM (science technology engineering and math) program. Support for construction of Woodfield Outpost. Orange County Council 1211 East Dyer Road Santa Ana CA 92705 951727660 501(c)(3) 30032 US Mint Fund grant to support Scouting in underserved areas. Pacific Skyline Council 1150 Chess Drive Foster City CA 94404 941156483 501(c)(3) 5427 US Mint Fund grant to support Scouting in underserved areas. Pennsylvania Dutch Council 630 Janet Ave Lancaster PA 17601 231855082 501(c)(3) 220955 Scoutreach grant. Piedmont Council 1222 E Franklin Blvd Gastonia NC 28054 560529991 501(c)(3) 15000 Grant supporting Scouting operations and program needs. Pikes Peak Council 985 W Fillmore Street Colorado Springs CO 80907 840404226 501(c)(3) 9000 US Mint Fund grant to support Scouting in underserved areas. Revolutionary Trails Council 1401 Genessee St Utica NY 13501 542071388 501(c)(3) 10800 US Mint Fund grant to support Scouting in underserved areas. Samoset Council 3511 Camp Phillips Road Weston WI 54476 390813397 501(c)(3) 5826 Grant to support Eagle scholarship fund. San Diego Imperial Council 1207 Upas St San Diego CA 92103 951643983 501(c)(3) 21000 Grant for Eagle Scholarship funding. San Gabriel Valley Council 3450 E Sierra Madre Blvd Pasadena CA 91107 951643984 501(c)(3) 24645 Grant for Eagle Scholarship funding. Seneca Waterways Council 2320 Brighton Henrietta Town Line Road Rochester NY 14623 160743108 501(c)(3) 12053 US Mint Fund grant to support Scouting in underserved areas. South Florida Council 15255 NW 82nd Ave Miami Lakes FL 33016 590637817 501(c)(3) 33397 US Mint Fund grant to support Scouting in underserved areas. Three Fires Council 415 N Second St St Charles IL 60174 363831877 501(c)(3) 12501 US Mint Fund grant to support Scouting in underserved areas. Three Harbors Council 330 South 84 Street Milwaukee WI 53214 453321626 501(c)(3) 22000 US Mint Fund grant to support Scouting in underserved areas. Twin Rivers Council 253 Washington Ave Ext Albany NY 12205 141340028 501(c)(3) 6000 US Mint Fund grant to support Scouting in underserved areas. Western Los Angeles County Council 16525 Sherman Way Ste C-8 Van Nuys CA 91406 952788856 501(c)(3) 5500 US Mint Fund grant to support Scouting in underserved areas. Yosemite Conservancy P O Box 230 El Portal CA 95318 943058041 501(c)(3) 16500 Grant to support local council operations. 47 0 Hall McElwaine College Scholarships 150 146500 0 Schedule I, Part I, Line 2 Councils prepare Grant Impact reports. These reports are used for monitoring, analysis, and follow up on the grant expenditures. Schedule I, Part III Site visits and reports on progress from Scouting organizations. 0 1 0 0 1 0 0 0 0 Wayne Brock Secretary and Director 0 414622 0 43626 0 104428 0 152441 0 28326 0 743443 0 0 Bradley D Farmer Assistant Secretary and Director 0 304581 0 25382 0 32945 0 238229 0 25439 0 626576 0 0 Schedule J, Part I, Line 3 The National Boy Scouts of America Foundation has no compensated employees. This information presented refers to compensation paid by the Boy Scouts of America EIN: 22-1576300 to the Officers listed on Schedule J. The National Council Executive Compensation Committee accepted the Intermediate Sanctions review, conducted in late 2012, of the total compensation, benefits and perquisites for the Chief Scout Executive. This was a routine Intermediate Sanctions review of Boy Scouts of America's disqualified individuals and no new programs were added or changed. Schedule J, Part I, Line 4 No compensation was paid to Officers or Directors by the National Boy Scouts of America Foundation. Line 4b. The information presented refers to compensation paid by the Boy Scouts of America to the Officers listed on Schedule J. The BSA's National Executive Board approved a non-qualified, Retirement Restoration Plan for the benefit of all employees whose benefits would otherwise be limited by the Omnibus Budget Reconciliation Act of 1993. Benefits attributed under the Restoration Plan supplement those accrued under the qualified Retirement Plan and payments do not commence until an employee's retirement. Participants include employees with compensation over $260,000. Contributions made on behalf of Wayne Brock for $44,646 to his restoration plan; on behalf of Bradley Farmer $8,735 to his restoration plan. The contributions were reported as income on their respective Forms W-2. Schedule J, Part I, Line 5 An Annual Incentive Plan was adopted, by Boy Scouts of America, with a component of compensation is based on items such as: membership, obtaining funding commitments, maintaining operations within budget, and achieving goals within the organizations strategic plan. X 8 2416089 FMV on date of gift 0 0 1 0 Form 990, Part IV, Line 11a Donated land is being evaluated to determine possible usefulness for local council. Form 990, Part VI, Section B, Line 11b Form 990 was reviewed and approved by the Controller and National Legal Counsel. An executive summary was prepared and that, along with Form 990 without Schedule B, was distributed to the Officers and the Audit Committee for their review. PricewaterhouseCoopers reviewed and signed Form 990 as paid preparer. Finally, Form 990 without Schedule B was distributed to all Executive Board members before it was filed. Schedule B was not included due to confidentiality agreements with donors, some of which are members of the Executive Board. Form 990, Part VI, Section B, Line 12c Annually a conflict of interest policy confirmation is required of the organizations Executive Board Members and employees responsible for every department. The organization uses an outside company for anonymous reporting of potential ethics violations. A report of the violations is given to the Controller and is thoroughly researched. The research is presented to Internal Audit and National Legal Counsel for review and resolution. The report, issues, and resolutions are presented to the Audit Committee for review. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy, and financial statement are available upon request. Form 990, Part XI, Line 9 Write off of pledge receivable Boy Scouts of America 1325 West Walnut Hill Lane Irving TX 750383008 221576300 Scouting TX 501(c)(3) 7 N/A 0 Learning for Life 1329 West Walnut Hill Lane Irving TX 75038 752396057 Youth development DC 501(c)(3) 7 N/A 0 Learning for Life Foundation 1329 West Walnut Hill Lane Irving TX 75038 262270708 Youth Development TX 501(c)(3) 7 Learning for Life 0 BSA Commingled Endowment Fund LP 1325 West Walnut Hill Lane Irving TX 750383008 262474514 Endowment Investments TX Boy Scouts of America Excluded 609656 19776237 0 -3604 0 0.03669 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 1 BSA Commingled Endowment Fund LP b 5417342 Per tax return. BSA Commingled Endowment Fund LP s 5462146 Per tax return.