2014-07-21T07:47:29-05:00 2013-12-31 510380493 WHEELER WOLFENDEN & DWARES PA 4550 NEW LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2013-01-01 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 2014-06-17 1 CAROL DILUZIO CPA P01549768 3022548240 2013 2015-11-30 17:44:51Z JASON PIERCE 100 WEST 10TH STREET NO 915 WILMINGTON DE 19801 5541328 0 1761 X WWW.DELMARVACOUNCIL.ORG X 1925 DE SEE SCHEDULE O FOR MISSION STATEMENT. 32 31 227 0 0 0 956280 1137854 2604787 2578210 194006 204953 750037 748225 4505110 4669242 88577 58182 0 0 2442750 2308495 0 0 182151 2021008 2060037 4552335 4426714 -47225 242528 15926989 16832465 557094 638696 15369895 16193769 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 3830104 58182 3070513 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. 3830104 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 0 227 1 0 0 0 0 0 1 1 0 0 0 0 X 32 31 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X COUNCIL BUSINESS OFFICE 3026223300 100 W 10TH STREET SUITE 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 MIKE CORDREY BOARD MEMBER 1.00 X 0 0 0 DOUG DEWITT BOARD MEMBER 1.00 X 0 0 0 SHEILA WALL HACKER 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 DON MORRIS 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 TIMOTHY J REIS BOARD MEMBER 1.00 X 0 0 0 DR BRADLEY SKELCHER BOARD MEMBER 1.00 X 0 0 0 KELLEN TANGORA BOARD MEMBER 1.00 X 0 0 0 JIM WEGNER BOARD MEMBER 1.00 X 0 0 0 NORMAN P WEHNER BOARD MEMBER 1.00 X 0 0 0 GLENN A MOORE PRESIDENT 1.00 X 0 0 0 STEVE SMALL COUNCIL COMMISSIONER 1.00 X 0 0 0 JOSEPH F MASSA TREASURER 1.00 X 0 0 0 BRUCE PATTERSON VICE PRESIDENT - PROPERTIE 1.00 X 0 0 0 DOUGLAS R QUAINTANCE VICE PRESIDENT - DISTRICT 1.00 X 0 0 0 LYNN C JONES VICE PRESIDENT - FUND DEVE 1.00 X 0 0 0 PATRICK G PRESS VICE PRESIDENT - MEMBERSHIP 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 JASON PIERCE SCOUT EXECUTIVE 40.00 X 152410 0 54347 152410 0 54347 1 0 1 0 0 192892 25000 919962 1137854 CAMPING 611710 2170760 2170760 ACTIVITIES 611710 407450 407450 2578210 204953 204953 52821 0 52821 52821 52821 291437 88336 203101 203101 1181116 783750 397366 397366 MISCELLANEOUS INCOME 611710 94937 94937 94937 4669242 3070513 0 460875 58182 58182 191528 162799 19153 9576 1678698 1431715 150521 96462 261846 214405 28835 18606 13043 9391 2243 1409 163380 136646 16422 10312 114785 13940 100845 11868 11868 303154 282852 12471 7831 194406 182866 7485 4055 40331 40069 161 101 42523 42523 275286 271708 2198 1380 48851 29510 19341 SUPPLIES 767944 762305 3682 1957 RECOGNITION AWARDS 118791 85998 7562 25231 MISCELLANEOUS 53960 46121 7839 TELEPHONE 36057 33534 1550 973 52081 13672 34151 4258 4426714 3830104 414459 182151 5000 4703 933550 841089 118486 151154 65983 109990 69415 81486 132571 73755 14157893 4625563 9281912 9532330 2465426 2898639 1626699 1872057 1227947 1267262 15926989 16832465 113216 179500 251468 142152 192410 317044 557094 638696 X 10716990 11742472 920526 710696 3732379 3740601 15369895 16193769 15926989 16832465 X 242528 542034 39312 X X 0 1 X 1 0 X 1287641 2875974 2344406 956280 1137854 8602155 1287641 2875974 2344406 956280 1137854 8602155 8602155 282153 227885 232691 246719 257774 1247222 18017 -14111 10570 4008 94937 113421 9962798 13944445 0.86340 0.90060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 2 2059.28 1 0 5481745 63462 592175 6137382 5287402 195067 724 5481745 5277024 36736 26358 5287402 4941890 8820 367981 41667 5277024 4242022 20669 709076 29877 4941890 0.32600 0.60950 0.06450 0 0 5481412 5481412 6025657 2443712 3581945 2650824 2181851 468973 9532330 POOLED INVESTMENTS 1872057 F 1872057 CASH VALUE OF LIFE INSURANCE 268846 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 998416 1267262 BENEFIT AND PAYROLL TAX WITHHOLDING 6910 CUSTODIAN ACCOUNTS 294487 OTHER 15647 317044 X 5250589 542035 39312 581347 4669242 0 4669242 4426714 0 4426714 0 4426714 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 2010, 2011 AND 2012 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 5,469. GAIN FROM BENEFICIAL INTEREST IN PERPETUAL TRUSTS 33,843. CITIZEN OF THE YEAR AWARD DINNER 55550 55550 13388 KENT DCAD 33500 33500 10205 8 202387 202387 64743 291437 291437 88336 88336 203101 1 EDUCATIONAL SCHOLARSHIPS AND CAMPERSHIPS 316 44515 REGISTRATION FEES 631 9965 UNIFORMS AND LITERATURE ETC. 175 3702 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. X X X 0 1 0 0 0 0 0 0 0 JASON PIERCE SCOUT EXECUTIVE 152410 0 0 0 0 0 15229 0 39118 0 206757 0 0 0 PART I, LINE 4B JASON PIERCE - DEFERRED COMPENSATION - $15,229 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 33,843. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 5,469. 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.